HOUSE DOCKET, NO. 2100        FILED ON: 1/14/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1970

The Commonwealth of Massachusetts

_______________

In the Year Two Thousand Nine

_______________

An Act relative to municipal audits..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  Chapter 44 of the General Laws is hereby amended by striking out section 36, as appearing in the 2006 Official Edition, and inserting in place thereof the following section:

Section 36.  All cities and towns shall, every 3 to 5 years, petition the director for an audit of its accounts and management practices.  If a statute, ordinance or by-law requires a city or town official or commission to cause an audit to be made such official or commission may petition said director, as soon as possible after receipt of such position shall cause such audit to be made.

Audits conducted hereunder shall report back to the city or town how it manages itself, its finances and services and make recommendations.  Cities and towns may also petition the director for the installation of an accounting system.

Audits may be conducted by a state certified private firm if the said private firm is pre-approved by the department of revenue.