Mass. Gen. Laws ch. 167J § 11
Not less frequently than quarterly, the treasurer or other officer or committee designated by the board shall submit to a meeting of the board, or to a meeting of a committee, if the receipt of the reports has been delegated by the board to that committee, a written report, over signature of the treasurer, for the period running from the closing date of the last report to: (i) the close of the last business day of the preceding month or the close of a business day not more than 10 days before the date of the meeting; or (ii) a date not more than 18 days before the date of the meeting at which the report is submitted. The report shall be filed with the records of the meeting and shall be retained for a period of 6 years from the date of the meeting. The report shall provide a summary of the transactions and other information requested by the board.
Mass. Gen. Laws ch. 167J, § 11