Massachusetts Town Audit Requirements

Summary

Massachusetts towns are required to have annual audits by an independent public accountant according to M.G.L. C.44, §40. Town managers must follow the approved budget, and if the town charter does not specify budgetary rules, any additional expenditures require approval from the towns governing body. If you suspect budget violations, you can request an audit, engage the selectboard, file a public records request, or consult an attorney for legal action.

Full Conversation

Are massachusetts towns required to have an auditor
Hi ****,
In Massachusetts, towns are not strictly required to have an auditor. However, many towns choose to have one for financial oversight. Instead, towns are mandated to have an annual audit performed by an independent public accountant.
Is there a specific concern or situation regarding auditing in your town you need more information about?
massachusetts law requiring an independent public accountant
Hi ****,
In Massachusetts, towns are required by law to have an annual audit conducted by an independent public accountant. This is stipulated under Massachusetts General Laws Chapter *, Section *.
- **M.G.L. c.*, §***: Mandates annual audits by an independent public accountant.
Is there a specific aspect of this requirement you need more information about?
If the town charter does not specify if the town manager can exceed the town budget
Hi ****,
In Massachusetts, a town manager must adhere to the town's approved budget. If the town charter does not specify rules about exceeding the budget, the town manager must seek approval from the town's governing body (e.g., town meeting or selectboard) for any additional expenditures.
Is there a specific situation regarding the town budget that you need help with?
What can we do if we suspect the town manager exceed the budget without approval of town meeting or selectboard
Hi ****,
If you suspect the town manager has exceeded the budget without approval, you can:
- **Request an Audit:** Ask for an independent public accountant to perform an audit.
- **Engage the Selectboard:** Bring the issue to the town's selectboard for investigation.
- **Public Records Request:** File a request for public financial records to review expenditures.
- **Legal Action:** Consider consulting an attorney for potential legal action.
Is there a specific action you would like more information on?