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The 190th General Court of the Commonwealth of Massachusetts

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 2014 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following 2 sentences:-  The state auditor shall conduct an audit of the commission’s books and accounts, in accordance with generally accepted government auditing standards, as often as the auditor determines is necessary. An audit conducted pursuant to this section shall be available on the website of the state auditor and submitted to the department of conservation and recreation, the department of revenue and the chairs of the house and senate committees on ways and means.
      SECTION 2.  The second paragraph of section 192 of said chapter 6, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The special trust account shall be subject to an audit by the state auditor, conducted in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 3.  The second paragraph of section 196 of said chapter 6, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-  A fund established pursuant to this section shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 4.  Section 197 of said chapter 6, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- A fund established pursuant to this section shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 5.  Section 17 of chapter 6D of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-  The commission shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years or as often as the state auditor determines is necessary.
      SECTION 6.  Chapter 10 of the General Laws is hereby amended by striking out section 36, as so appearing, and inserting in place thereof the following section:-
      Section 36.  The state auditor shall conduct an audit of all accounts and transactions of the state lottery commission in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 7.  Section 50 of said chapter 10, as so appearing, is hereby amended by striking out the third paragraph and inserting in place thereof the following paragraph:-
      The books and records of the Children’s Trust Fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 8.  Section 22 of chapter 15A of the General Laws, as so appearing, is hereby amended by striking out, in line 27, the words “annual audit by the state auditor” and inserting in place thereof the following words:- an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      NO SECTION 9
      SECTION 10.  Section 20 of chapter 15C of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The Authority shall be subject to audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 11.  The second paragraph of section 29 of chapter 20 of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The books and records of the Farm Preservation Linked Loan Fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 12.  Subsection (f) of section 30 of said chapter 20, as so appearing, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- The books and records of the board shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 13.  The second paragraph of section 31 of said chapter 20, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The books and records of the Dairy Promotion Trust Fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 14.  Subsection (b) of section 3J of chapter 23A of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The contracting organization shall 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 state auditor determines is necessary.
      SECTION 15.  Chapter 23D of the General Laws is hereby amended by striking out section 32, as so appearing, and inserting in place thereof the following section:-
      Section 32.  The books and records of the industrial service program shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 16.  Chapter 23G of the General Laws is hereby amended by striking out section 10, as so appearing, and inserting in place thereof the following section:-
      Section 10.  The books and records of the Agency shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 17.  Chapter 23I of the General Laws is hereby amended by striking out section 16, as so appearing, and inserting in place thereof the following section:-
      Section 16.  The books and records of the center shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 18.  Subsection (f) of section 2 of chapter 23J of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The books and records of the center shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 19.  Said chapter 23J is hereby further amended by striking out section 11, as so appearing, and inserting in place thereof the following section:-
      Section 11.  The books and records of the center and board relative to expenditures and investments of money from the fund and the trust fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 20.  The second paragraph of section 2III of chapter 29 of the General Laws, as so appearing, is hereby amended by striking out the third sentence and inserting in place thereof the following sentence:- The books and records of the fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 21.  The third paragraph of section 4 of chapter 29A of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The court administrator shall monitor compliance with these accounting and expenditure requirements and the state auditor shall audit the court facilities rental accounts and related accounts of such a county, city or town, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 22.  Chapter 40G of the General Laws is hereby amended by striking out section 7, as so appearing, and inserting in place thereof the following section:-
      Section 7.  The books and records of the Massachusetts Technology Development Corporation shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary. The books and records of the Massachusetts Technology Development Corporation shall also be subject to an annual audit by an independent auditor.
      SECTION 23.  Chapter 40H of the General Laws is hereby amended by striking out section 7, as so appearing, and inserting in place thereof the following section:-
      Section 7.  The books and records of the Community Economic Development Assistance Corporation shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 24.  Chapter 40J of the General Laws is hereby amended by striking out section 9, as so appearing, and inserting in place thereof the following section:-
      Section 9.  The books and records of the corporation shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 25.  Section 12 of said chapter 40J, as so appearing, is hereby amended by striking out subsection (g) and inserting in place thereof the following subsection:- 
      (g)  Audit. The books and records of the corporation shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 26.  Section 1B of chapter 73 of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-  Such a fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 27.  Section 10 of said chapter 73, as so appearing, is hereby amended by striking out, in line 6, the words “biennially by the state auditor” and inserting in place thereof the following words:-  by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 28.  Section 42H of chapter 74 of the General Laws, as so appearing, is hereby amended by striking out, in line 5, the words “biennially by the state auditor” and inserting in place thereof the following words:-  by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 29.  Section 46B of said chapter 74, as so appearing, is hereby amended by striking out, in lines 31 and 32, the words “biennial audit by 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 state auditor determines is necessary.
      SECTION 30.  Section 1A of chapter 75 of the General Laws is hereby amended by striking out, in line 79, as so appearing, the words “annual audit by 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 state auditor determines is necessary.
      SECTION 31.  Section 6 of said chapter 75, as so appearing, is hereby amended by striking out, in line 4, the words “annually by the state auditor” and inserting in place thereof the following words:- by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 32.  Section 14C of said chapter 75, as so appearing, is hereby amended by striking out, in line 31, the words “annual audit by 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 state auditor determines is necessary.
      SECTION 33.  Section 43 of said chapter 75, as so appearing, is hereby amended by striking out, in lines 65 and 66, 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 state auditor determines is necessary.
      SECTION 34.  Subsection (g) of section 2 of chapter 128 of the General Laws is hereby amended by striking out the fifth paragraph, as so appearing, and inserting in place thereof the following paragraph:- 
      The state auditor shall audit the books of the Massachusetts Thoroughbred Breeders Association, Inc., to ensure compliance with this section, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 35.  Said section 2 of said chapter 128 is hereby further amended by striking out, in lines 208 and 209, as so appearing, the words “annually audit the books of the qualified organization to” and inserting in place thereof the following words:- audit the books of the qualified organization, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary, to.
      SECTION 36.  Section 38B of said chapter 128, as so appearing, is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection:- 
      (c)  The books and records of the Massachusetts State Exposition Building Maintenance Fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 37.  Section 113 of said chapter 128, as so appearing, is hereby amended by striking out, in line 39, the words “a biennial audit by the auditor of the commonwealth” and inserting in place thereof the following words:- an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 38.  Section 65 of chapter 152 of the General Laws, as so appearing, is hereby amended by striking out subsection (10) and inserting in place thereof the following subsection:-
      (10)  The books and records of the special fund and trust fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 39.  Section 12 of chapter 161B of the General Laws, as so appearing, is hereby amended by striking out, in lines 1 and 2, the words “biennially make an audit of the accounts of each authority” and inserting in place thereof the following words:- 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.
      SECTION 40.  Section 2 of chapter 175G of the General Laws, as so appearing, is hereby amended by striking out, in lines 98 and 99, the words “annual audit by the auditor of the commonwealth” 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 state auditor determines is necessary.
      SECTION 41.  Section 14 of chapter 176Q of the General Laws, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- The connector shall be subject to audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 42.  Chapter 221A of the General Laws is hereby amended by striking out section 11, as so appearing, and inserting in place thereof the following section:-
      Section 11.  The books and records of the corporation shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 43.  Section 21 of chapter 465 of the acts of 1956 is hereby amended by striking out the fourth sentence, inserted by section 1 of chapter 384 of the acts of 1961, and inserting in place thereof the following sentence:- The state auditor shall audit the books and accounts, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 44.  Section 13 of chapter 701 of the acts of 1960 is hereby amended by striking out the third sentence, inserted by chapter 575 of the acts of 1967, and inserting in place thereof the following sentence:- The state auditor shall cause an audit of the books of the Authority to be made, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 45.  Section 15 of chapter 708 of the acts of 1966 is hereby amended by striking out, in lines 2 and 3, the words “annual audit by the auditor of the commonwealth” and inserting in place thereof the following words:- audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 46.  Section 16 of chapter 846 of the acts of 1974 is hereby amended by striking out, in lines 2 and 3, the words “annual audit by the auditor of the commonwealth” 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 state auditor determines is necessary.
      SECTION 47.  Chapter 190 of the acts of 1982 is hereby amended by striking out section 41, as amended by section 21 of chapter 78 of the acts of 1988, and inserting in place thereof the following section:-
      Section 41.  The books and records of the Authority shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary.
      SECTION 48.  Chapter 560 of the acts of 1982 is hereby amended by striking out section 7, as amended by section 22 of chapter 78 of the acts of 1988, and inserting in place thereof the following section:-
      Section 7.  The books and records of the corporation shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 49.  The second paragraph of subsection (o) of section 1 of chapter 240 of the acts of 1984, as amended by section 23 of chapter 78 of the acts of 1988, is hereby further amended by striking out  the last sentence and inserting in place thereof the following 2 sentences:- The fund shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary. A copy of the audit shall be sent to the house and senate chairs of the joint committee on state administration and regulatory oversight and the chairs of the house and senate committees on ways and means.
      SECTION 50.  The second paragraph of chapter 763 of the acts of 1985, as amended by section 24 of chapter 78 of the acts of 1988, is hereby further amended by striking out the fourth sentence and inserting in place thereof the following 2 sentences:- Each regional planning agency receiving such funds shall annually file with the executive office and with the chairs of the house and senate committees on ways and means a report detailing the use of the funds. The expenditure of the funds shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.
      SECTION 51.  Section 10 of chapter 506 of the acts of 1990 is hereby repealed.

Approved, January 13, 2017