2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE XXII CORPORATIONS
Chapter 161B TRANSPORTATION FACILITIES, HIGHWAY SYSTEMS AND URBAN DEVELOPMENT PLANS
Section 12 Audit; report; provision of copies to committee chairs
[ First paragraph effective until April 13, 2017. For text effective April 13, 2017, see below.]
Section 12. The state auditor shall biennially make an audit of the accounts of each authority and make a report thereon to the secretary, the governor and the general court. In making such audits, said auditor may call upon any of the departments, commissions, officers and agencies of the commonwealth for such information as may be needed in the course of making such audits. The state auditor may employ such auditors, accountants and other assistants as he deems necessary for carrying out his duties under this section, and chapter thirty-one and the rules made thereunder shall not apply to such employees. The commonwealth shall be reimbursed by the authority for the cost of the audit.
[ First paragraph as amended by 2016, 463, Sec. 39 effective April 13, 2017. For text effective until April 13, 2017, see above.]
The state auditor shall make an audit of the accounts of each authority, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary and make a report thereon to the secretary, the governor and the general court. In making such audits, said auditor may call upon any of the departments, commissions, officers and agencies of the commonwealth for such information as may be needed in the course of making such audits. The state auditor may employ such auditors, accountants and other assistants as he deems necessary for carrying out his duties under this section, and chapter thirty-one and the rules made thereunder shall not apply to such employees. The commonwealth shall be reimbursed by the authority for the cost of the audit.
A copy of each biennial audit shall be provided to the chairs of the senate and house committees on ways and means and the senate and house chairs of the joint committee on bonding, capital expenditures and state assets.
