| State Auditor of the Commonwealth of Massachusetts | |
|---|---|
 | |
 | |
| 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, noterm limit |
| Constituting instrument | Constitution of Massachusetts |
| Formation | 1849; 177 years ago (1849) |
| First holder | David Wilder Jr. |
| Succession | Fifth |
| Website | www |
Thestate auditor of Massachusetts is an elected constitutional officer in theexecutive branch of theU.S. state ofMassachusetts. Twenty-six individuals have occupied the office of state auditor since the office's creation in 1849. The incumbent isDiana DiZoglio, aDemocrat.
The state auditor iselected by the people onElection Day in November to four-year terms, and takes office on the third Wednesday of the January following a general election. There is nolimit to the number of terms a state auditor may hold.[1] Institutionally speaking, the state auditor is thus completelyindependent of both thegovernor andGeneral Court for the purpose of performing their official duties. These constitutional protections notwithstanding, the state auditor may still beimpeached for misconduct or maladministration by theHouse of Representatives and, if found guilty, removed from office by theSenate.[2]
Any person seeking election to the office of state auditor must meet the following requirements:
In the event of a vacancy in the office of state auditor, theGeneral 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 thegovernor. The appointment is not valid without theadvice and consent of theGovernor's Council.[6]
The state auditor conducts independent and objectiveperformance audits of each department, office, commission, agency, authority, institution, court, county, and any other activity of the Commonwealth, includingprograms andcontractors of the foregoing entities, at least once in every three fiscal years.[7][8] By virtue of this same mandate, the state auditor may also audit anycity,town, orschool district upon request of the governing body thereof or pursuant to a petition of the residents from the locality concerned. Regardless of the entity subject to audit, all audits conducted by the Office of the State Auditor are performed in accordance withGovernment Auditing Standards.[9][b]
In addition to performance audits, the Office of the State Auditor provides otherassurance services to citizens and taxpayers alike. For instance, the state auditor investigates alleged or suspected instances ofwelfare fraud insocial safety net programs.[10][11][12] Moreover, the state auditor ascertains whether state laws imposeburdensome mandates on local governments, reviews proposals from state agencies toprivatize services, and monitors the ownership, organization, and financial condition of privateoccupational 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 fromlocal governments to use the Commonwealth'sbond rating tofinance 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, approvesaccounting standards promulgated by the comptroller prior to their implementation, and reviews both thestatewide single audit and theannual comprehensive financial report for the Commonwealth as prepared by the comptroller's office.[18]
The office of state auditor was created by the General Court pursuant to Massachusetts Acts and Resolves 1849, Chapter 56. The auditor was initially a legislative appointee chosen annually by a joint session of the General Court, but became anelective office in the executive branch with the approval of a constitutional amendment put to the voters in 1855.[19]
From its inception, the office of state auditor functioned as both the Commonwealth'scomptroller andexternal auditor. Thus, the auditor maintained the statewideaccounting system, administeredpayroll to state employees, settledclaims by and against the Commonwealth, and certified to theExecutive Council those claims eligible to be paid bywarrant. If both the governor and the Executive Council agreed with the auditor's recommendation, the Governor-in-Council would then draw its warrant on thestate treasurer in payment of claims approved. In turn, the state auditor annually examined the revenues and expenses of all state agencies and reconciled their accounting records with the statewide accounts kept in the auditor's office.[20] It was from this annualfinancial audit that the state auditor prepared year-end reports on the financial condition and operations of the Commonwealth for the consideration of the governor and General Court.[21]
These functions changed substantially in 1922, when the precursor to what is today the Department of Administration and Finance was created and all of the state auditor's accounting responsibilities were thereto transferred. The motive for this reorganization was rather straightforward: the agency responsible for independently auditing the Commonwealth'sfinancial statements should not be involved in their preparation or in the operation of the central accounting system. Doing so otherwise violates the principle ofauditor independence. Thus, the General Court passed legislation redesignating the state auditor exclusively as Massachusetts'auditor general.[22] Over the course of the ensuing six decades, state auditors annually examined and passed upon the presentation of financial statements prepared by both individual state agencies and the state government as a whole.[23]
The most recent change to the state auditor's remit came about in 1986, when the Office of the Comptroller of the Commonwealth was established as an independent state agency.[24] Upon its creation, the comptroller's office was granted the authority to prescribe uniform internal control systems in consultation with the state auditor.[25] The comptroller's office was also directed at inception to engagecertified public accountants of the comptroller's own choosing to conduct both the audit of theannual comprehensive financial report as well as the statewidesingle audit offederal programs administered by the Commonwealth on behalf of theU.S. government.[26][27][28] It was at this time the Office of the State Auditor transitioned away from financial auditing and instead towards risk-basedperformance audits of state agencies, their vendors, and political subdivisions. Performance auditing remains a core function of the auditor's office to the present day.
| # | Auditor | Picture | Term | Party |
|---|---|---|---|---|
| 1 | David Wilder Jr. | 1849–1854 | Whig | |
| 2 | Joseph Mitchell | 1854–1855 | ||
| 3 | Stephen N. Gifford |  | 1855–1856 | Whig |
| 4 | Chandler R. Ranson | 1856 – January 20, 1858 | ||
| 5 | Charles White | January 20, 1858 – 1861 | ||
| 6 | Levi Reed | 1861 – December 20, 1865 | Republican | |
| 7 | Julius L. Clarke | December 1865 – 1866 | ||
| 8 | Henry S. Briggs |  | 1866–1870 | |
| 9 | Charles Endicott |  | 1871–1876 | |
| 10 | Julius L. Clarke | 1876 – May 5, 1879 | ||
| 11 | Charles R. Ladd |  | May 5, 1879 – 1891 | |
| 12 | William D. T. Trefry |  | 1891–1892 | Democratic |
| 13 | John W. Kimball |  | 1892–1901 | Republican |
| 14 | Henry E. Turner |  | 1901–1911 | |
| 15 | John E. White |  | July 6, 1911 – 1914 | |
| 16 | Frank H. Pope |  | 1914–1915 | Democratic |
| 17 | Alonzo B. Cook |  | 1915–1931 | Republican |
| 18 | Francis X. Hurley |  | 1931–1935 | Democratic |
| 19 | Thomas H. Buckley | 1935–1939 | ||
| 20 | Russell A. Wood |  | 1939–1941 | Republican |
| 21 | Thomas J. Buckley | 1941 – September 10, 1964 | Democratic | |
| 22 | Thaddeus M. Buczko | .jpg) | September 24, 1964 – 1981 | |
| 23 | John J. Finnegan |  | 1981–1987 | |
| 24 | A. Joseph DeNucci |  | 1987–2011 | |
| 25 | Suzanne Bump | .jpg) | 2011–2023 | |
| 26 | Diana DiZoglio | | 2023–present |
