Section 2DDD. There shall be established and set up on the books of the commonwealth, a separate fund to be known as the Department of Fire Services Hazardous Materials Emergency Mitigation Response Recovery Trust Fund, consisting of any monies appropriated to the fund by the general court, any monies recovered under chapter 21K, any monies received from fines and any income derived from the investment of monies transferred, appropriated or recovered by the fund, not to exceed $250,000 in any fiscal year. Amounts credited to the fund shall be available for expenditure, without prior appropriation, by the state fire marshal, as head of the department of fire services, who shall act as trustee, solely for the mitigation of hazardous materials emergency response incidents throughout the commonwealth and the reimbursement of all other reasonable related costs to hazardous materials mitigation emergency response member departments, cities and towns responding to said incidents or for other reasonable expenditures necessary to implement said chapter 21K. The department of fire services may incur expenses and the comptroller may certify amounts for payment in anticipation of expected receipts. Monies deposited in the trust fund that are unexpended at the end of the fiscal year, provided that said monies do not exceed $250,000, shall not revert to the General Fund and any funds in excess of $250,000 shall revert to the General Fund and be made available for appropriation. No expenditures from said fund shall be authorized that would cause said fund to be deficient at the end of any fiscal year.