Section 35TT. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Money Follows the Person Rebalancing Demonstration Grant Trust Fund, which shall be administered by the secretary of health and human services. Amounts from the trust fund shall be used for expenses that primarily benefit individuals who have disabilities or long-term illnesses or who are elders. The comptroller shall credit to the trust fund an amount equal to the amount of federal financial participation received by the commonwealth on money follows the person qualified, demonstration or supplemental services under the terms and conditions of the money follows the person rebalancing demonstration as determined by a federally-approved list of home and community-based long-term services and supports and federally-approved allocation methodologies for home and community-based long-term services and supports purchased through capitated arrangements. The funds shall be used to fund slots for participants in the 2 new money follows the person home and community-based waiver programs established to support the commonwealth's rebalancing initiative. The secretary may authorize expenditures of amounts from the trust fund without further appropriation. The comptroller shall transfer to the trust fund not later than the tenth business day of each quarter, an amount equal to the amount of enhanced federal financial participation collected from the previous quarter. The secretary may certify for payment amounts in anticipation of federal revenues collected for the corresponding quarter during the previous fiscal year. For the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the secretary may incur expenses, after written approval from the secretary of administration and finance, and the comptroller shall certify for payment, amounts not to exceed the most recent revenue estimate as certified by the MassHealth director, as reported in the state accounting system.