Section 35AAA. There shall be established upon the books of the commonwealth a Community First Trust Fund. The secretary of health and human services may expend not more than $16,000,000 deposited in the fund and may enter into interagency service agreements as necessary to ensure compliance with the state balancing incentive payment program pursuant to section 10202 of the Patient Protection and Affordable Care Act; provided, however, that all other monies deposited in the fund shall be subject to appropriation for non-institutionally-based long-term services and supports. All expenditures from the fund shall be subject to certification by the secretary of health and human services that the use of any expenditure is consistent with the state balancing incentive payment program pursuant to section 10202 of the Patient Protection and Affordable Care Act. There shall be credited to the fund an amount equal to the increase in revenues from federal reimbursements resulting from the increased percentage points attributable to participation in the state balancing incentive payment program. There shall be credited to the fund an amount equal to the revenues received from federal financial participation earned on any qualifying expenditures sourced from the fund. The secretary of health and human services may incur expenses and the comptroller may certify for payments amounts in anticipation of expected receipts, but no expenditure shall be made from the fund which shall cause the fund to be in deficit at the close of a fiscal year. Any fiscal year-end balance in the fund that is not subject to appropriation shall not revert to the General Fund but shall remain in the fund and be available for expenditure during the next fiscal year. Any fiscal year-end balance in the fund that is subject to appropriation shall not be subject to section 5C of chapter 29. Expenditures from the fund may be made for services provided in prior fiscal years.