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The 189th General Court of the Commonwealth of Massachusetts

Section 16E: Regional school districts; audits; payment of costs

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 16E. The director of accounts in the department of corporations and taxation shall annually cause an audit to be made of the accounts of the regional district school committee, and for this purpose he, and his duly accredited agents, shall have access to all necessary papers, books and records. Upon the completion of each audit, a report thereon shall be made to the chairman of the district committee, and a copy thereof shall be sent to the chairman of the selectmen and of the school committee of each town which is a member of the district. The director shall apportion the cost among the several towns which are members of the district on the basis provided by section fourteen B, and submit the amounts of each apportionment to the state treasurer, who shall issue his warrant requiring the assessors of the towns which are members of the district to assess a tax to the amount of the expense, and such amounts shall be collected and paid to the state treasurer as provided by section twenty of chapter fifty-nine.

Chapter 71: Section 16E. Regional school districts; audits; payment of costs

[ Text of section as amended by 2016, 218, Sec. 182 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 16E. A regional school district shall be considered a district for purposes of conducting periodic audits under sections 35, 38, 39, 40, 41 and 42 of chapter 44. Upon the completion of each audit, a copy shall be sent to the chief executive officer and the school committee of each city or town that is a member of the district. The cost of each audit shall be apportioned among the several cities and towns that are members of the district in the same manner as the annual expenses of the district.