HOUSE DOCKET, NO. 4        FILED ON: 1/23/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4

The Commonwealth of Massachusetts

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In the One Hundred and Ninetieth General Court
(2017-2018)

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An Act reconciling inconsistent statutory audit schedules.

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.  Section 182C of chapter 6 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 5, the word “annual” and inserting, in line 6, after the word “accounts”, the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 2.  Section 192 of said chapter, as so appearing, is hereby amended by deleting, in line 17, the word “annual” and inserting, in line 17, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 3.  Section 196 of said chapter, as so appearing, is hereby amended by deleting, in line 23, the word “biennial” and inserting, in line 23, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 4.  Section 197 of said chapter, as so appearing, is hereby amended by deleting, in line 21, the word “annual” and inserting, in line 21, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 5.  Section 17 of chapter 6D, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 10, the word “biennial” and inserting, in line 10, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary

SECTION 6.  Section 36 of chapter 10, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 1, the words “conduct an annual post” and in lines 2 and 3 the words “and such other special post-audits as he may deem necessary” and inserting, in line 2, after the word “commission” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years as often as the auditor determines is necessary

SECTION 7.  Section 50 of said chapter, as so appearing, is hereby amended by deleting, in line 19, the words “an annual audit be the state auditor” and inserting in place thereof the following words:-  audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 8.  Section 95 of chapter 13, as appearing in the 2012 Official Edition, is hereby amended by deleting, in lines 1 and 2, the words “every three years thereafter” and inserting in place thereof the following words:-  as often thereafter as the auditor determines is necessary

SECTION 9.  Section 22 of chapter 15A, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 25, the word “annual” and inserting, in line 26, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 10.  Section 22A of said chapter, as so appearing, is hereby amended by deleting, in line 45, the word “biennially” and inserting, in line 45, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 11.  Section 20 of chapter 15C, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 10, the word “biennial” and inserting, in line 10, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary

SECTION 12.  Section 29 of chapter 20, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 14, the word “annual” and inserting, in line 14, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 13.  Section 30 of said chapter, as so appearing, is hereby amended by deleting, in line 66, the word “annual” and inserting, in line 66, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 14.  Section 31 of said chapter, as so appearing, is hereby amended by deleting, in line 14, the word “annual” and inserting, in line 14, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 15.  Section 3J of chapter 23A, as appearing in the 2012 Official Edition, is hereby amended by deleting, in lines 42 and 43, the words “a biennial audit and examination of its audited financial statements conducted by the auditor of the commonwealth” and inserting in place thereof the following words:-  submit its audited financial statements annually to the state auditor, and shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 16.  Section 32 of chapter 23D, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 2, the words “a biennial” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 17.  Section 10 of chapter 23G, as appearing in the 2012 Official Edition, is hereby amended by deleting, in lines 1 and 2, the words “a biennial” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 18.  Section 16 of chapter 23I, as appearing in the 2012 Official Edition, is hereby amended by deleting, in lines 1 and 2, the words “a biennial” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 19.  Section 2 of chapter 23J, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 99, the words “a biennial” and inserting, in line 100, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 20.  Section 11 of said chapter, as so appearing, is hereby amended by deleting, in line 3, the words “a biennial” and inserting, in line 3, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 21.  Section 2III of chapter 29, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 17, the words “an annual” and inserting, in line 17, after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 22.  Section 4 of chapter 29A, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 31, the word “annually” and inserting, in line 32, after the word “town” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 23.  Section 7 of chapter 40G, as appearing in the 2012 Official Edition, is hereby amended by deleting, in lines 1 and 2, the words “an annual” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary,

SECTION 24.  Section 7 of chapter 40H, as appearing in the 2012 Official Edition, is hereby amended by deleting, in lines 1 and 2, the words “a biennial” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 25.  Section 9 of chapter 40J, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 2, the words “an annual” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 26.  Section 12 of chapter 40J, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 1, the word “biennial” and, in line 2, the words “a biennial” and inserting, in line 2, after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 27.  Section 1B of chapter 73, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 9, the word “biennial” and inserting, in line 10 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 28.  Section 10 of said chapter, as so appearing, is hereby amended by deleting, in line 6, the word “biennially” and inserting, in line 6 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 29.  Section 42H of chapter 74, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 4, the word “biennially” and inserting, in line 5 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 30.  Section 46B of said chapter, as so appearing, is hereby amended by deleting, in line 29, the word “biennial” and inserting, in line 30 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 31.  Section 1A of chapter 75, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 75, the word “annual” and inserting, in line 75 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 32.  Section 6 of said chapter, as so appearing, is hereby amended by deleting, in line 4, the word “annually” and inserting, in line 4 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 33.  Section 14C of said chapter, as so appearing, is hereby amended by deleting, in line 29, the word “annual” and inserting, in line 30 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 34.  Section 43 of said chapter, as so appearing, is hereby amended by deleting, in lines 59 and 60, the words “no less than once every two years” and inserting in place thereof the following words:-  in accordance with generally accepted government auditing standards as often as the auditor determines is necessary

SECTION 35.  Section 2 of chapter 128, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 93, the word “annually” and inserting in place thereof the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 36.  Said section of said chapter, as so appearing, is hereby further amended by deleting, in line 201, the word “annually” and inserting in place thereof the following words:-  in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 37.  Section 38B of said chapter, as so appearing, is hereby amended by deleting, in line 22, the words “an annual” and inserting, in line 23 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 38.  Section 113 of said chapter, as so appearing, is hereby amended by deleting, in line 37, the words “a biennial” and inserting, in line 38 after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 39.  Section 65 of chapter 152, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 226, the words “a biennial” and inserting, in line 226 after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 40.  Section 12 of chapter 161B, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 1, the word “biennially” and inserting, in line 2 after the word “authority” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary,

SECTION 41.  Section 2 of chapter 175G, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 91, the words “an annual” and inserting, in line 92 after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 42.  Section 14 of chapter 176Q, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 10, the word “biennial” and inserting, in line 10 after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, once every three years and as often as the auditor determines is necessary,

SECTION 43.  Section 11 of chapter 221A, as appearing in the 2012 Official Edition, is hereby amended by deleting, in line 21, the words “a biennial” and inserting, in line 2 after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, once every three years and as often as the auditor determines is necessary,

SECTION 44.  Section 21 of chapter 465 of the acts of 1956, as amended by section 1 of chapter 384 of the acts of 1961, is hereby further amended by deleting, in the fourth sentence, the words “at least once in each fiscal year” and inserting in place thereof the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary

SECTION 45.  Section 13 of chapter 701 of the acts of 1960, as amended by chapter 575 of the acts of 1967, is hereby further amended by deleting, in the third sentence, the words “at least once in each fiscal year” and inserting in place thereof the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary

SECTION 46.  Section 15 of chapter 708 of the acts of 1966, is hereby amended by deleting the words “an annual” and inserting after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary

SECTION 47.  Section 16 of chapter 846 of the acts of 1974, is hereby amended by deleting the words “an annual” and inserting after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 48: Section 41 of chapter 190 of the acts of 1982 is hereby amended by striking out the words “an annual” and inserting after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, once every 3 years and as often as the auditor determines is necessary

SECTION 49:  Section 7 of chapter 560 of the acts of 1982 is hereby amended by striking out the words “an annual” and inserting after the word “commonwealth” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 50: The second paragraph of subsection (o) of section 1 of chapter 240 of the acts of 1984 is hereby amended by striking out the words “an annual” and inserting after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary,

SECTION 51:  Chapter 763 of the acts of 1985 is hereby amended by striking out the words “an annual” and inserting after the word “auditor” the following words:-  , in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary

SECTION 52.  Section 21 of chapter 78 of the acts of 1988 is hereby repealed.

SECTION 53.  Section 22 of chapter 78 of the acts of 1988 is hereby repealed.

SECTION 54.  Section 23 of chapter 78 of the acts of 1988 is hereby repealed.

SECTION 55.  Section 24 of chapter 78 of the acts of 1988 is hereby repealed.

SECTION 56.   Section 10 of chapter 506 of the acts of 1990 is hereby repealed.