Massachusetts State Auditor

Last updated
State Auditor of the Commonwealth of Massachusetts
Seal of Massachusetts.svg
Diana DiZoglio 2021.jpg
Incumbent
Diana DiZoglio
since January 18, 2023
Government of Massachusetts
Style
Type Constitutional officer
Auditor general
Residence None official
Seat State House, Boston, Massachusetts
Nominator Nominating petition,
Political parties
Appointer Direct election
Term length Four years, no term limit
Constituting instrument Constitution of Massachusetts
Formation1849;176 years ago (1849)
First holder David Wilder Jr.
Website www.mass.gov/auditor/

The state auditor of Massachusetts is an elected constitutional officer in the executive branch of the U.S. state of Massachusetts. Twenty-six individuals have occupied the office of state auditor since the office's creation in 1849. The incumbent is Diana DiZoglio, a Democrat.

Contents

Election

Term of office

The state auditor is elected by the people on Election Day in November to four-year terms, and takes office on the third Wednesday of the January following a general election. There is no limit to the number of terms a state auditor may hold. [1] Institutionally speaking, the state auditor is thus completely independent of both the governor and General Court for the purpose of performing their official duties. These constitutional protections notwithstanding, the state auditor may still be impeached for misconduct or maladministration by the House of Representatives and, if found guilty, removed from office by the Senate. [2]

Qualifications

Any person seeking election to the office of state auditor must meet the following requirements:

  1. Be at least eighteen years of age;
  2. Be a registered voter in Massachusetts;
  3. Be a Massachusetts resident for at least five years when elected; and
  4. Receive 5,000 signatures from registered voters on nomination papers. [3]

Vacancies

In the event of a vacancy in the office of state auditor, the General Court is charged, if in session, with electing from among the eligible citizens of the Commonwealth a successor to serve the balance of the prior auditor's term in office. [a] If, however, the vacancy occurs while the General Court is not in session, then responsibility for appointing a successor falls to the governor. The appointment is not valid without the advice and consent of the Governor's Council. [6]

Powers and duties

The state auditor conducts independent and objective performance audits of each department, office, commission, agency, authority, institution, court, county, and any other activity of the Commonwealth, including programs and contractors of the foregoing entities, at least once in every three fiscal years. [7] [8] [9] By virtue of this same mandate, the state auditor may also audit any city, town, or school district upon request of the governing body thereof or pursuant to a petition of the residents from the locality concerned. [b]

In addition to performance audits, the Office of the State Auditor provides other assurance services to citizens and taxpayers alike. For instance, the state auditor investigates alleged or suspected instances of welfare fraud in social safety net programs. [10] [11] [12] Moreover, the state auditor ascertains whether state laws impose burdensome mandates on local governments, reviews proposals from state agencies to privatize services, and monitors the ownership, organization, and financial condition of private occupational schools operating in Massachusetts. [13] [14] [15] [16]

Functional responsibilities aside, the state auditor chairs the Municipal Finance Oversight Board and is a member of the Advisory Board to the Office of the Comptroller of the Commonwealth. The former considers applications from local governments to use the Commonwealth's bond rating to finance capital improvement projects, land acquisition, and emergency repairs. By using the state's bond rating, municipalities can secure lower interest rates, thereby saving taxpayer money. [17] The latter, on the other hand, advises the comptroller of the Commonwealth in the performance of their duties, approves accounting standards promulgated by the comptroller prior to their implementation, and reviews both the statewide single audit and the annual comprehensive financial report for the Commonwealth as prepared by the comptroller's office. [18]

List of State Auditors of Massachusetts

#AuditorPictureTermParty
1 David Wilder Jr. 1849–1854 Whig
2Joseph Mitchell1854–1855
3 Stephen N. Gifford Picture of Stephen Nye Gifford.png 1855–1856Whig
4Chandler R. Ranson1856 – January 20, 1858
5Charles WhiteJanuary 20, 1858 – 1861
6 Levi Reed 1861 – December 20, 1865 Republican
7 Julius L. Clarke December 1865 – 1866
8 Henry S. Briggs Brig Gen Henry S. Briggs.png 1866–1870
9 Charles Endicott Charles Endicott.png 1871–1876
10 Julius L. Clarke 1876 – May 5, 1879
11 Charles R. Ladd 1873 Charles Rensselaer Ladd Massachusetts House of Representatives.png May 5, 1879 – 1891
12 William D. T. Trefry William D.T. Trefry.png 1891–1892 Democratic
13 John W. Kimball John W Kimball.png 1892–1901Republican
14 Henry E. Turner Henry E Turner.png 1901–1911
15 John E. White John E. White.png July 6, 1911 – 1914
16 Frank H. Pope 1908 Frank Pope Massachusetts House of Representatives.png 1914–1915Democratic
17 Alonzo B. Cook Alonzo B. Cook.png 1915–1931Republican
18 Francis X. Hurley Francis X. Hurley.png 1931–1935Democratic
19 Thomas H. Buckley 1935–1939
20 Russell A. Wood 1911 Russell Wood Massachusetts House of Representatives.png 1939–1941Republican
21 Thomas J. Buckley 1941 – September 10, 1964Democratic
22 Thaddeus M. Buczko Thaddeus Buczko (48265067096).jpg September 24, 1964 – 1981
23 John J. Finnegan John J. Finnegan.png 1981–1987
24 A. Joseph DeNucci 1983 A Joseph DeNucci Massachusetts House of Representatives.png 1987–2011
25 Suzanne Bump Suzanne M. Bump official photo 3 (cropped).jpg 2011–2023
26 Diana DiZoglio Diana DiZoglio 2021.jpg 2023–present

Footnotes

  1. Citizens of the Commonwealth of the Massachusetts are officially designated as "Bay Staters". Being a Bay Stater implies concurrent U.S. citizenship, which is required in order to vote in Massachusetts and to run for any public office, including that of state auditor. [4] [5]
  2. Regardless of the entity subject to audit, all audits conducted by the Office of the State Auditor are performed in accordance with Government Auditing Standards promulgated by the comptroller general of the United States.

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References

  1. "Article LXIV, Constitution of the Commonwealth of Massachusetts". General Court of Massachusetts. Retrieved April 8, 2024.
  2. "Article VIII, Constitution of the Commonwealth of Massachusetts". General Court of Massachusetts. Retrieved April 8, 2024.
  3. "How to Run for Office in Massachusetts" (PDF). Massachusetts Secretary of the Commonwealth. March 2017. Retrieved December 26, 2022.
  4. "Massachusetts General Laws, Chapter 2, Section 35: Designation of citizens of commonwealth". General Court of Massachusetts. Retrieved April 8, 2024.
  5. "Registering to Vote". Elections Division, Massachusetts Office of the Secretary of the Commonwealth. Retrieved April 8, 2024.
  6. "Article XVII, Constitution of the Commonwealth of Massachusetts". General Court of Massachusetts. Retrieved April 8, 2024.
  7. Citizen Information Service. "State Constitutional Officers". Massachusetts Office of the Secretary of the Commonwealth. Retrieved April 8, 2024.
  8. Office of the State Auditor. "About the Office of the State Auditor". Commonwealth of Massachusetts. Retrieved April 8, 2024.
  9. "General Laws of the Commonwealth of Massachusetts, Part I, Title II, Chapter 11, Section 12: Enabling Statute of the Office of the State Auditor". General Court of Massachusetts. Retrieved April 8, 2024.
  10. Office of the State Auditor. "Bureau of Special Investigations". Commonwealth of Massachusetts. Retrieved April 8, 2024.
  11. "General Laws of the Commonwealth of Massachusetts, Part I, Title II, Chapter 11, Section 16:Bureau of Special Investigations; director; duties". General Court of Massachusetts. Retrieved April 8, 2024.
  12. "General Laws of the Commonwealth of Massachusetts, Part I, Title II, Chapter 11, Section 17: Director; investigations; authority". General Court of Massachusetts. Retrieved April 8, 2024.
  13. Office of the State Auditor. "Division of Local Mandates". Commonwealth of Massachusetts. Retrieved April 8, 2024.
  14. "General Laws of the Commonwealth of Massachusetts, Part I, Title II, Chapter 11, Section 6B: Division of Local Mandates; responsibilities and powers". General Court of Massachusetts. Retrieved April 8, 2024.
  15. Office of the State Auditor. "Review of Proposals to Privatize State Services". Commonwealth of Massachusetts. Retrieved December 26, 2024.
  16. Office of the State Auditor. "Learn more about private occupational school oversight". Commonwealth of Massachusetts. Retrieved December 26, 2024.
  17. Office of the State Auditor. "Municipal Finance Oversight Board". Commonwealth of Massachusetts. Retrieved December 26, 2024.
  18. Office of the Comptroller. "Advisory Board to the Comptroller". Commonwealth of Massachusetts. Retrieved December 26, 2024.