Press Release: 2024-10-22

Audit Refused by Legislature Highlights Lack of Transparency and Accountability

 

FOR IMMEDIATE RELEASE:

10/21/2024

MEDIA CONTACT

Andrew Carden, Director of Operations

 Phone

Call Andrew Carden, Director of Operations at 617-631-5692

 Online

Email Andrew Carden, Director of Operations at andrew.carden@massauditor.gov

BOSTON — Today, State Auditor Diana DiZoglio’s Office released a performance audit of the Massachusetts General Court, which reviewed the period from January 1, 2021 to December 31, 2022.  The report is consistent with past practices of the Auditor’s Office which, since its inception in 1849, has conducted over a hundred legislative audits.

Due to the Legislature’s recent refusal to participate in the audit, the Auditor’s Office was unable to obtain information necessary to make determinations regarding certain audit objectives.

Specifically, the office could not determine how and to what extent the funds of the Balance Forward line item for the Senate and House are determined and tracked for fiscal year–end reporting; how and to what extent the Legislature is ensuring an equitable mode of making laws in accordance with the Preamble of the Massachusetts Constitution; how and to what extent member majority bills are being considered by the Legislature; whether and to what extent policies and procedures are being equitably applied to all members and staff; and whether and to what extent the Senate and House are complying with their respective chambers’ own rules regarding nondisclosure, non-disparagement, or other similar clauses in agreements or contracts.

Among the audit’s findings was that the Senate and House did not ensure their annual financial audits were completed, filed with required recipients, including the Auditor’s Office, or made available timely to the public, in accordance with their own rules.

The audit found the Senate and House processes for the procurement of goods and services, particularly financial auditing services, lack transparency, as detailed procurement information is not made available to the public. If the Senate and House do not have transparent processes for the procurement of goods and services, then they limit the public’s ability to hold the Legislature accountable.

The audit found that, when compared to a sample of other states’ legislative websites, the Massachusetts legislative website lacks apparent content and ease of site navigation regarding pending and enacted legislation. If the Legislature does not work to improve its website to address these issues, it hinders the public’s ability to understand and engage in the legislative process and hold the Legislature accountable for ensuring an equitable mode of making laws.

Also noted in the audit is that Massachusetts is the only state in the nation to not have a legislative services bureau or equivalent to provide legislative services to all members of the Legislature. The absence of a legislative services bureau or equivalent appears to limit the Legislature’s ability to provide comprehensive legislative services to all members, thereby potentially adversely impacting individual members’ ability to best represent their constituents.

In addition to these objectives, the audit identified related issues which merit attention, including that the Senate and House lack detail and transparency regarding factors considered in appointing or nominating members to committees, committee chair positions, or chamber leadership positions. This limits the public’s ability to hold the Legislature accountable for ensuring an equitable mode of making laws in accordance with the Preamble of the Massachusetts Constitution and the equitable application of policies and procedures to all members and staff.

“This audit was conducted in accordance with Generally Accepted Government Auditing Standards set forth by the Government Accountability Office, with the intention of increasing transparency, accountability, accessibility, and equity to help make government work better,” said Auditor DiZoglio. “The Legislature is infamous for being a closed-door operation. Massachusetts continues to be ranked as having one of the least transparent and least accessible state legislatures in the nation. It is deeply concerning that legislative leaders have refused to cooperate with our office to help promote transparency and identify ways to improve service to the people of Massachusetts. Transparency and accountability are cornerstones of our democracy and enable the people to participate in government as intended in our Constitution, in a system of checks and balances. It is beyond past time that we return to the historical practice of this office auditing the Legislature, as has been the case for the vast majority of the history of this office. If there is nothing to hide, open up the doors and let the sunshine in. Sunlight is, after all, the best disinfectant.”