Section 2H of chapter 29 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the first paragraph the following paragraph:-

The commonwealth may incur liability and make expenditures in any fiscal year in excess of available appropriations for snow and ice removal, provided that such expenditures are approved by the secretary of transportation and the secretary of administration and finance; provided, however, that the appropriation for such purposes in said fiscal year equaled or exceeded the appropriation for said purposes in the prior fiscal year. Expenditures made under authority of this section shall be certified by the comptroller to the treasurer for withdrawal from the commonwealth stabilization fund established in this section. The secretary of administration and finance shall annually, not later than June first, report to the house and senate committees on ways & means the total amounts appropriated and expended for snow and ice removal in the current fiscal year.