SECTION 1. Notwithstanding any general or special law to the contrary, the Essex Sports Center, LLC, as the lessee under section 22 of chapter 237 of the acts of 2014, shall make available and the inspector general shall examine all financial documents necessary to complete an audit and analysis of the operations of the facility with regard to factors which shall include, but not be limited to, Essex Sports Center’s: (i) financial stability; (ii) performance of its lease obligations; (iii) compliance with local tax payment obligations and required compensation to the school district; (iv) ability to continue to meet all of its obligations; and (v) any other relevant factors that may impact the school, the host community, those served by the facility, the commonwealth and other stakeholders. The inspector general shall have the authority to complete further periodic audits to ensure the Essex Sports Center’s continued fiscal solvency, and shall refer any instances of fraud or other criminal activity or if in the inspector general’s determination a referral is warranted to protect the interest of the taxpayers to the attorney general. The inspector general shall complete its audit not later than December 31, 2018.
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