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SD 18

Communication from the Auditor of the Commonwealth (pursuant to Section 12 of Chapter 11 of the General Laws) relative to a performance audit of the General Court

194th Legislature (2025-2026)

The bill authorizes a GAO Yellow Book–standard performance audit of the Massachusetts General Court, focusing on procurement, NDAs, and financial management to improve efficiency,

Taken from the files on motion (Driscoll) and referred to Subcommittee on chapter 250 of the acts of 2024
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Bill Summary · SD 18

Summary of SD 18: Communication from the Auditor of the Commonwealth relative to a performance audit of the General Court

Overview

SD 18 is a proposed bill that functions as a formal communication from the Auditor of the Commonwealth (Diana DiZoglio) announcing the Commonwealth’s plan to conduct a performance audit of the Massachusetts General Court (House, Senate, and Joint Committees). The audit will be carried out under Section 12 of Chapter 11 of the General Laws and will follow Generally Accepted Government Auditing Standards (Yellow Book) issued by the U.S. Government Accountability Office.

Purpose and Intent

  • To initiate a performance audit of the Massachusetts General Court, focusing on areas not fully reviewed in a prior audit due to nonparticipation.
  • To assess efficiency, effectiveness, and accountability of General Court operations, with an emphasis on high-risk areas and governance practices.
  • To produce a draft audit report for the General Court’s review and comments, fostering transparency and improvement in public administration.

Key Provisions and Audit Scope

  • Standards: Audit will be conducted in accordance with GAO Yellow Book standards for performance audits.
  • Coverage: The audit will address topics previously underserved in prior audits. Specific high-risk areas highlighted include:
    • State contracting and procurement procedures
    • Use of taxpayer-funded nondisclosure agreements (NDAs)
    • Review of the General Court’s balance forward line item, including all relevant financial receipts and related information
  • Access to records: Under Section 12 of Chapter 11, the General Court must provide the audit team with books, documents, and other records related to the audit areas. The Auditor may inquire with staff responsible for involved functions and may request written confirmations of statements made during the audit. Records and information must be provided within 72 hours of request.
  • Reporting process: After completion, the Auditor will provide a draft copy of the audit report to the General Court for review and comments, with a 15-day window to submit comments. An exit meeting is optional upon request.

Who is Affected

  • Primary: The Massachusetts General Court (House, Senate, and Joint Committees) and their staff involved in contracting, procurement, NDAs, and financial management.
  • Auditor’s Office: Responsible for conducting the performance audit under the specified standards and timelines.

Procedural and Timeline Aspects

  • Formal communication date: January 3, 2025 (letter from Auditor DiZoglio to Speaker of the House and Senate President).
  • Legislative status: Introduced as SD 18 on January 6, 2025; placed on file and taken from the files on motion (Driscoll) and referred to Subcommittee on chapter 250 of the acts of 2024.
  • Request for scheduling: The Auditor asks for potential dates to hold an entrance conference.
  • Compliance deadline: Records and information requested must be provided within 72 hours of request.

Potential Impact

  • The audit could identify risks and recommendations related to procurement practices, NDAs, and financial management within the General Court.
  • Findings and proposed changes could influence procedural reforms, governance standards, and transparency in legislative operations.
  • The process reinforces independent oversight by the Auditor’s Office and offers the General Court an opportunity to comment on preliminary findings.

Compiled from official sources — confirm details with the bill’s official record.

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