Municipal Audits Fiscal Year 2024 Report

194th Legislature (2025-2026)

SD 2765 memorializes that for FY2024 the Office of the State Auditor did not perform municipal audits triggering reporting under Chapter 11, Section 12; bill placed on file.

Placed on file

Overview

Bill Number: SD 2765

Title: Municipal Audits Fiscal Year 2024 Report

Status: Placed on file

Introduced: March 20, 2025

Classification: Proposed bill

Authoring/Context: The bill centers on a report from the Auditor of the Commonwealth regarding municipal audits for Fiscal Year 2024. The accompanying bill text is a letter from the Auditor confirming compliance with statutory reporting requirements.

Purpose and Intent

The primary purpose of SD 2765 appears to formalize or memorialize the Municipal Audits Fiscal Year 2024 Report. It reflects the Office of the State Auditor’s compliance with statutory reporting requirements (Chapter 11, Section 12, as amended by Chapter 46 of the Acts of 2003) and provides the specific information about municipal audits for FY 2024.

The bill communicates transparency by documenting whether any municipal audits were conducted that would trigger reporting under the governing statute for that year.

Key Provisions and Content

The bill text (as provided) consists of a formal letter from the Auditor of the Commonwealth to the chairs of the Senate and House Ways and Means committees.

Core Statement: For Fiscal Year 2024, the Office of the State Auditor did not perform any municipal audits that would require reporting under Chapter 11, Section 12.

The letter invites further contact if additional information is needed and is signed by Auditor Diana DiZoglio.

The document references compliance with reporting requirements and does not appear to prescribe new audit procedures or funding changes; rather, it records an outcome (no applicable municipal audits) for FY 2024.

Who Would Be Affected

Municipal Entities in Massachusetts: Indirectly affected, as the bill confirms whether municipal audits were conducted and reported.

Auditor of the Commonwealth’s Office: The office remains responsible for reporting annually on municipal audits under the statute; this bill memorializes that year’s outcome.

Legislative Committees (Ways and Means): House and Senate Ways and Means Chairs receive the report and oversee any related fiscal or governance considerations.

Timeline and Procedural Notes

FY 2024 Audits Referenced: The reported period covered is Fiscal Year 2024.

Letter Date: March 18, 2025 (communication to legislative chairs).

Bill Action: Placed on file on March 20, 2025, indicating no further committee action is required or anticipated within the current legislative session.

Legal Basis: References to Chapter 11, Section 12 of the General Laws (as amended by Chapter 46 of the Acts of 2003) for municipal audit reporting requirements.

Potential Impact

Policy/Administrative Impact: Minimal substantive changes to policy; the bill serves to record and communicate that no FY 2024 municipal audits fell under the statutory reporting requirement.

Transparency: Improves public-record transparency by documenting audit activity (or the absence thereof) for the stated year.

If you’d like, I can compare this to prior-year audit reporting patterns or provide a brief glossary of the statutory references mentioned.

Bill