Mass. Gen. Laws ch. 175 § 37
No domestic company shall make any disbursements of twenty-five dollars or more, except disbursements on account of return premiums on cancelled policies, unless the same be evidenced by a voucher signed by or on behalf of the person receiving the money and correctly describing the consideration for the payment; and if the same be for services and disbursements, setting forth the services rendered and an itemized statement of the disbursements made; and if it be in connection with any matter pending before any legislature or public body, or before any department or officer of any government, correctly describing in addition the nature of the matter and of the interest of such company therein; or if such a voucher cannot be obtained, by an affidavit stating the reason for not obtaining such voucher, and setting forth the particulars above mentioned.
Mass. Gen. Laws ch. 175, § 37