Massachusetts State Auditor

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]

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]

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]

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]

Aside from performance audits, the Office of the State Auditor also provides other assurance services to citizens and taxpayers alike. For instance, the state auditor investigates alleged or suspected instances of waste, fraud, and abuse in social safety net programs.^[10][11][12] Moreover, the state auditor ascertains whether state laws impose burdensome mandates on local governments.^[13][14]

• Official website  
• Office of the State Auditor, hdl:2452/35571 – via State Library of Massachusetts electronic repository. (Various documents).