An Act improving government accountability
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 12/18/2025 | House | Bill reported favorably by committee and referred to the committee on House Ways and Means |
| 10/6/2025 | Joint | Hearing scheduled for 10/14/2025 from 01:00 PM-05:00 PM in B-2 |
| 10/6/2025 | Joint | Hearing scheduled for 10/14/2025 from 01:00 PM-05:00 PM in B-2 |
| 2/27/2025 | Senate | Senate concurred |
| 2/27/2025 | House | Referred to the committee on State Administration and Regulatory Oversight |
| Committee | Recommendation | Vote |
|---|---|---|
| J25 | Favorable | 1 entries |
Section 2 of chapter 11 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by deleting, in line 2, the word “him”
Section 2 of said chapter, as so appearing, is hereby amended by deleting, in line 3, the word “him” and inserting, in line 3, after the word “by” the following words:- the state auditor
Section 2 of said chapter, as so appearing, is hereby amended by inserting, in line 4, after the word “the” the following word:- state
Section 2 of said chapter, as so appearing, is hereby amended by deleting, in line 5, the word “his” and inserting, in line 5, after the word “of” the following word:- the
Section 2 of said chapter, as so appearing, is hereby amended by deleting, in line 10, the word “his”
Section 5 of said chapter, as so appearing, is hereby amended by deleting, in lines 2, 3, and 4, the words “a second, third and fourth deputy auditor, administrator of field operations of state audits and an administrator of field operations of authority audits” and inserting, in line 2, after the word “remove” the following words:- deputy auditors
Section 6 of said chapter, as so appearing, is hereby amended by deleting, in lines 2, 3, 4, and 5, the words “Said employees shall be organized in five divisions, namely, the division of state audits, the division of authority audits, the division of federal audits, the division of contract audits and the division of local mandates.”
Section 6B of said chapter, as so appearing, is hereby amended by inserting in line 12 after the word “C” the following words:- and the significant financial impacts under this section
Section 6B of said chapter, as so appearing, is hereby amended by deleting, in line 19, the words “every five years”
: Section 6B of said chapter, as so appearing, is hereby amended by inserting, in line 21, after the word “towns.” the following words:- The division shall also review every five years newly enacted laws and administrative regulations which have a significant financial impact upon cities and towns.
Section 6B of said chapter, as so appearing, is hereby amended by deleting, in line 23, the word “or” and inserting, in line 24, after the word “expenditures” the following words:- , or grant or increase exemptions from local taxation
Section 6B of said chapter, as so appearing, is hereby amended by inserting after the fourth paragraph the following paragraph:- Administrative agencies when adopting, repealing, or amending any rule or regulation that may have an impact on the cities and towns of the commonwealth shall provide the division with a copy of the local impact statement as described in Executive Order Number 145.
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 5, following the word “court” the following words:- and the general court itself,
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 6 and 7, the words “and, for” and inserting, in line 6, following the word “revenue” the following words:- . For
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 9, after the word “times” the following words:- , as determined by the state auditor,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 9, after the words “require the” the following word:- timely
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 9, after the word “production” the following words:- , as determined by the state auditor, but not later than ten business days following any request,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 10, after the word “documents,” the following words:- physical records, forms,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 10, after the word “records” the following words:- , including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein,
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 10 and 11, the words “to any matter within the scope of” and inserting, in line 10, after the word “relating” the following words:- in any way to
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 12, the words “returns. In” and inserting, line 12, after word “tax’ the following words:-returns. In
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 17, 18, and 19, the words “; provided, however, that each entity shall be audited at least once every 3 years and an entity shall be subject to audit as often as the state auditor determines it necessary. The” and inserting, in line 17, after the word “entities” the following words:- . The state auditor shall audit each entity as often as determined by the state auditor, but not less than once every five years, based upon an identification of risk in statewide processes or programs or agency specific operations and activities. The
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 23, the words “within the scope of any such” and inserting, in line 22, after the word “records” the following words:- relating in any way to an
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 26, the words “States. In any audit report of” and inserting, in line 26, after the word “United” the following words:- States. For all audits issued by the department of the state auditor where it has identified findings relative to
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 30, 31, and 32, the following words “issued by the department of the state auditor, wherein there appears adverse or critical audit results, the state auditor may require a response, in writing, to such audit results.” and inserting, in line 30, after the word “court,” the following words:- the auditee shall provide a written response to the department of the state auditor.
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 33, after the word “shall” the following words:- contain a detailed description of the auditee’s plans to address the findings and recommendations contained in the audit report, and shall
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 34, 35, 36, 37, 38, 39, 40, 41, and 42, the words “A copy of the response shall be filed with the appropriate secretariat, the secretary of administration and finance, the cognizant executive board in the case of an authority, and the house and senate committees on ways and means. The state auditor shall notify the appropriate secretariat, the secretary of administration and finance, the cognizant executive board in the case of an authority, and the house and senate committees on ways and means in the event of an agency’s failure to respond or of the filing of unresponsive answers.”
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 44 and 45, the following words “examine; provided, however, that in” and inserting, in line 44, after the word “to” the following words:- examine. The department of the state auditor may require a corrective action plan. The state auditor may prescribe forms and issue guidelines governing an auditee’s corrective action plan. If the final audit report issued by the department of the state auditor requires a corrective action plan, the head of the entity audited shall file the corrective action plan within the timeframe required by the state auditor. The auditee’s corrective action plan shall be filed with the state auditor, the governor, the president and minority leader of the senate, the speaker and minority leader of the house of representatives, and the chairman and ranking minority members of the senate committee on post audit and oversight, and the chairman and ranking minority members of the house committee on post audit and oversight. In
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 61, the following words “county. On” and inserting, in line 61, after the word “or” the following words:- county. On
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 69, the words “fraud. The” and inserting, in line 69, after the word “involve” the following words:- fraud. The
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 72, after the word “books,” the following word:- physical
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 72, after the word “records” the following words:- , documents, forms,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 72, after the word “activities” the following words:- , including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 77, after the word “necessary” the following words:- , as determined by the state auditor,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 91, after the words “activities,” the following words:- as defined in this paragraph,
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 92, the words “vendor. The” and inserting, in line 92, the following words:- vendor. The
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 101, after the word “the” the following word:- timely
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 101, after the word “production” the following words:- , as determined by the state auditor, but not later than ten business days following any request,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 101, after the word “documents,” the following words:- physical records, forms,
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 102, after the word “records” the following words:- , including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein,
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 102 and 103, the words “to any matter within the scope of such” and inserting, in line 102, after the word “relating” the following words:- in any way to an
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 105, after the word “books,” the following words:- physical
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 105, the following word:- and
: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 105, after the word “activities,” the following words:- documents, and forms, including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein,
: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 106 and 107, the words “to any matter within the scope of the” and inserting, in line 106, after the word “relating” the following words:- in any way to an
: Section 16 of said chapter, as so appearing, is hereby amended by deleting, in line 4, the words “and shall devote his entire time” and inserting, in line 4, after the word “experience” the following words:- . The director’s time shall be devoted entirely
: Section 16 of said chapter, as so appearing, is hereby amended by deleting, in line 5, the word “he” and inserting, in line 5, after the word “as” the following words:- the state auditor
: Section 17 of said chapter, as so appearing, is hereby amended by inserting, in line 6, after the word “assistance” the following words:- , or any other agency or department,
: Section 17 of said chapter, as so appearing, is hereby amended by inserting, in line 7, after the word “said” the following words:- agencies or
: Section 17 of said chapter, as so appearing, is hereby amended by inserting, in line 21, after the word “services” the following words:- , and any other agency or department administering any assistance program,
: Section 17 of said chapter, as so appearing, is hereby amended by deleting, in line 22, the words “records and accounts” and inserting, in line 22, after the word “such” the following words:- physical records, forms, vouchers, and other records, including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein
: Section 17 of said chapter, as so appearing, is hereby amended by deleting, in line 23, the words “and may require the production of books, documents and vouchers”
SECTION 1. Section 2 of chapter 11 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by deleting, in line 2, the word “him” SECTION 2. Section 2 of said chapter, as so appearing, is hereby amended by deleting, in line 3, the word “him” and inserting, in line 3, after the word “by” the following words:- the state auditor SECTION 3. Section 2 of said chapter, as so appearing, is hereby amended by inserting, in line 4, after the word “the” the following word:- state SECTION 4. Section 2 of said chapter, as so appearing, is hereby amended by deleting, in line 5, the word “his” and inserting, in line 5, after the word “of” the following word:- the SECTION 5. Section 2 of said chapter, as so appearing, is hereby amended by deleting, in line 10, the word “his” SECTION 6. Section 5 of said chapter, as so appearing, is hereby amended by deleting, in lines 2, 3, and 4, the words “a second, third and fourth deputy auditor, administrator of field operations of state audits and an administrator of field operations of authority audits” and inserting, in line 2, after the word “remove” the following words:- deputy auditors SECTION 7. Section 6 of said chapter, as so appearing, is hereby amended by deleting, in lines 2, 3, 4, and 5, the words “Said employees shall be organized in five divisions, namely, the division of state audits, the division of authority audits, the division of federal audits, the division of contract audits and the division of local mandates.” SECTION 8. Section 6B of said chapter, as so appearing, is hereby amended by inserting in line 12 after the word “C” the following words:- and the significant financial impacts under this section SECTION 9. Section 6B of said chapter, as so appearing, is hereby amended by deleting, in line 19, the words “every five years” SECTION 10: Section 6B of said chapter, as so appearing, is hereby amended by inserting, in line 21, after the word “towns.” the following words:- The division shall also review every five years newly enacted laws and administrative regulations which have a significant financial impact upon cities and towns. SECTION 11. Section 6B of said chapter, as so appearing, is hereby amended by deleting, in line 23, the word “or” and inserting, in line 24, after the word “expenditures” the following words:- , or grant or increase exemptions from local taxation SECTION 12. Section 6B of said chapter, as so appearing, is hereby amended by inserting after the fourth paragraph the following paragraph:- Administrative agencies when adopting, repealing, or amending any rule or regulation that may have an impact on the cities and towns of the commonwealth shall provide the division with a copy of the local impact statement as described in Executive Order Number 145. SECTION 13: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 5, following the word “court” the following words:- and the general court itself, SECTION 14: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 6 and 7, the words “and, for” and inserting, in line 6, following the word “revenue” the following words:- . For SECTION 15: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 9, after the word “times” the following words:- , as determined by the state auditor, SECTION 16: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 9, after the words “require the” the following word:- timely SECTION 17: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 9, after the word “production” the following words:- , as determined by the state auditor, but not later than ten business days following any request, SECTION 18: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 10, after the word “documents,” the following words:- physical records, forms, SECTION 19: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 10, after the word “records” the following words:- , including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein, SECTION 20: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 10 and 11, the words “to any matter within the scope of” and inserting, in line 10, after the word “relating” the following words:- in any way to SECTION 21: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 12, the words “returns. In” and inserting, line 12, after word “tax’ the following words:-returns. In SECTION 22: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 17, 18, and 19, the words “; provided, however, that each entity shall be audited at least once every 3 years and an entity shall be subject to audit as often as the state auditor determines it necessary. The” and inserting, in line 17, after the word “entities” the following words:- . The state auditor shall audit each entity as often as determined by the state auditor, but not less than once every five years, based upon an identification of risk in statewide processes or programs or agency specific operations and activities. The SECTION 23: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 23, the words “within the scope of any such” and inserting, in line 22, after the word “records” the following words:- relating in any way to an SECTION 24: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 26, the words “States. In any audit report of” and inserting, in line 26, after the word “United” the following words:- States. For all audits issued by the department of the state auditor where it has identified findings relative to SECTION 25: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 30, 31, and 32, the following words “issued by the department of the state auditor, wherein there appears adverse or critical audit results, the state auditor may require a response, in writing, to such audit results.” and inserting, in line 30, after the word “court,” the following words:- the auditee shall provide a written response to the department of the state auditor. SECTION 26: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 33, after the word “shall” the following words:- contain a detailed description of the auditee’s plans to address the findings and recommendations contained in the audit report, and shall SECTION 27: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 34, 35, 36, 37, 38, 39, 40, 41, and 42, the words “A copy of the response shall be filed with the appropriate secretariat, the secretary of administration and finance, the cognizant executive board in the case of an authority, and the house and senate committees on ways and means. The state auditor shall notify the appropriate secretariat, the secretary of administration and finance, the cognizant executive board in the case of an authority, and the house and senate committees on ways and means in the event of an agency’s failure to respond or of the filing of unresponsive answers.” SECTION 28: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 44 and 45, the following words “examine; provided, however, that in” and inserting, in line 44, after the word “to” the following words:- examine. The department of the state auditor may require a corrective action plan. The state auditor may prescribe forms and issue guidelines governing an auditee’s corrective action plan. If the final audit report issued by the department of the state auditor requires a corrective action plan, the head of the entity audited shall file the corrective action plan within the timeframe required by the state auditor. The auditee’s corrective action plan shall be filed with the state auditor, the governor, the president and minority leader of the senate, the speaker and minority leader of the house of representatives, and the chairman and ranking minority members of the senate committee on post audit and oversight, and the chairman and ranking minority members of the house committee on post audit and oversight. In SECTION 29: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 61, the following words “county. On” and inserting, in line 61, after the word “or” the following words:- county. On SECTION 30: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 69, the words “fraud. The” and inserting, in line 69, after the word “involve” the following words:- fraud. The SECTION 31: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 72, after the word “books,” the following word:- physical SECTION 32: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 72, after the word “records” the following words:- , documents, forms, SECTION 33: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 72, after the word “activities” the following words:- , including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein, SECTION 34: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 77, after the word “necessary” the following words:- , as determined by the state auditor, SECTION 35: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 91, after the words “activities,” the following words:- as defined in this paragraph, SECTION 36: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 92, the words “vendor. The” and inserting, in line 92, the following words:- vendor. The SECTION 37: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 101, after the word “the” the following word:- timely SECTION 38: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 101, after the word “production” the following words:- , as determined by the state auditor, but not later than ten business days following any request, SECTION 39: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 101, after the word “documents,” the following words:- physical records, forms, SECTION 40: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 102, after the word “records” the following words:- , including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein, SECTION 41: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 102 and 103, the words “to any matter within the scope of such” and inserting, in line 102, after the word “relating” the following words:- in any way to an SECTION 42: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 105, after the word “books,” the following words:- physical SECTION 43: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in line 105, the following word:- and SECTION 44: Section 12 of said chapter, as so appearing, is hereby amended by inserting, in line 105, after the word “activities,” the following words:- documents, and forms, including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein, SECTION 45: Section 12 of said chapter, as so appearing, is hereby amended by deleting, in lines 106 and 107, the words “to any matter within the scope of the” and inserting, in line 106, after the word “relating” the following words:- in any way to an SECTION 46: Section 16 of said chapter, as so appearing, is hereby amended by deleting, in line 4, the words “and shall devote his entire time” and inserting, in line 4, after the word “experience” the following words:- . The director’s time shall be devoted entirely SECTION 47: Section 16 of said chapter, as so appearing, is hereby amended by deleting, in line 5, the word “he” and inserting, in line 5, after the word “as” the following words:- the state auditor SECTION 48: Section 17 of said chapter, as so appearing, is hereby amended by inserting, in line 6, after the word “assistance” the following words:- , or any other agency or department, SECTION 49: Section 17 of said chapter, as so appearing, is hereby amended by inserting, in line 7, after the word “said” the following words:- agencies or SECTION 50: Section 17 of said chapter, as so appearing, is hereby amended by inserting, in line 21, after the word “services” the following words:- , and any other agency or department administering any assistance program, SECTION 51: Section 17 of said chapter, as so appearing, is hereby amended by deleting, in line 22, the words “records and accounts” and inserting, in line 22, after the word “such” the following words:- physical records, forms, vouchers, and other records, including but not limited to electronic data, electronic databases, electronic applications, and electronic systems in their native format, including any personally identifiable information, protected health information, or other confidential information contained therein SECTION 52: Section 17 of said chapter, as so appearing, is hereby amended by deleting, in line 23, the words “and may require the production of books, documents and vouchers”