Audit of The Massachusetts General Court (October 21, 2024)

This is a state performance audit of the Massachusetts Legislature covering 2021 and 2022.

“In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor (OSA) has conducted a performance audit of certain activities of the Massachusetts General Court (General Court; Legislature) for the period January 1, 2021 through December 31, 2022.”

The Auditor looked at whether the Legislature was following its own rules, sharing information with the public, and providing fair legislative support.

“The objectives of this performance audit were to determine the following: (1) whether and to what extent the two chambers of the Massachusetts General Court, the Senate and the House of Representatives (House), are ensuring that their respective chambers’ annual financial audits are completed, filed with required recipients, and made available to the public in accordance with their respective chambers’ own rules; (2) how and to what extent the funds of the Balance Forward line item listed in Senate and House financial audits are determined and tracked for fiscal year–end reporting; (3) how and to what extent the Massachusetts General Court is communicating information regarding pending and enacted legislation to the public; (4) how and to what extent the Massachusetts General Court is ensuring an equitable mode of making laws in accordance with the Preamble of the Massachusetts Constitution; (5) how and to what extent bills co-sponsored by a majority of the members of the Senate and/or House (member majority bills) are being considered by the Massachusetts General Court; (6) whether and to what extent policies and procedures are being equitably applied to all members and staff; (7) whether and to what extent legislative services are being equitably provided to all members and staff by a legislative services bureau or equivalent; and (8) 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.”

The report says people cannot fully hold lawmakers accountable without clear public information about legislative finances and decision-making.

“Transparency and accountability are cornerstones of our democracy and enable the people to participate in government as intended in our Constitution.”

For an ordinary resident, the biggest issue is whether you can easily see what bills are moving, what lawmakers are doing, and how public money is being handled.

“If the Massachusetts General Court does not improve its website to increase content and ease of website navigation regarding pending and enacted legislation, then it limits 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.”

The Auditor found three main problems: required financial audits were not handled properly, the Legislature’s website was harder to use and less informative than other states’ sites, and Massachusetts lacks a central nonpartisan legislative services office.

“Below is a summary of our findings, the effects of those findings, and our recommendations, with links to the corresponding pages of this report.”

The report recommends that the Legislature finish and publish required audits, improve its website, and consider rebuilding a legislative research office, but the report does not say these changes are mandatory.

“We continue to make ourselves available to the Massachusetts General Court and encourage it to comply with Section 12 of Chapter 11 of the Massachusetts General Laws, to help make government work better.”

The report is significant because it says Massachusetts ranks poorly on legislative transparency and is the only state legislature the auditors identified without a legislative services bureau or equivalent.

“Based on our review of all of the US state legislative websites, the Massachusetts General Court is the only state legislature that does not have a legislative services bureau or equivalent.”

A 'legislative services bureau' means a nonpartisan office that helps lawmakers with things like bill drafting, research, budget analysis, technology, and legal support.

“Legislative services bureaus are generally nonpartisan divisions or agencies, established by state legislatures, that offer a variety of services, such as bill drafting, research, fiscal analysis, publications, information technology, and legal services, to legislators and legislative committees.”