(d) Expenditures from the fund shall not be subject to appropriation and balances remaining at the end of a fiscal year shall not revert to the General Fund. Expenditures from the fund shall be made only for the following purposes:

1. (i) operating costs of the executive office of community development, including the divisions and programs within the executive office;
2. (ii) operating costs of the Massachusetts marketing partnership and the offices within the partnership, including the Massachusetts international trade office, the commonwealth marketing office, the office of travel and tourism, the Massachusetts film office and the Massachusetts sports partnership; and the Massachusetts office of business development, including the divisions and programs within that office; and (iii) costs associated with economic development programs, grants and initiatives of the secretary.
3. (e) Funds deposited and expended from the fund shall not be assessed any indirect costs.
4. (f) For the purpose of accommodating timing discrepancies between the receipt by the fund of revenues and related expenditures, the fund may incur expenses and the comptroller may certify payments from the fund in anticipation of fund receipts based on estimated receipts as certified by the trustee. The trustee shall insure that no expenditures from the fund shall cause the fund to be in deficiency at the close of a fiscal year.