Mass. Gen. Laws ch. 44, sec. 38 — MA Code / Part I / Title VII / Chapter 44 / Section 38
Uniformity of accounting classifications; standards; authority of director
Status: in_force

Section 38. The director shall make, and from time to time revise, such reasonable rules, regulations and guidelines as may be necessary to establish minimum standards and methods of municipal and district accounting systems as the director determines are most effective in securing uniformity of classification in the accounts of cities, towns, and districts. Such accounting classifications, so far as they pertain to municipal or regional school committees, shall be subject to the advice and approval of the commissioner of elementary and secondary education. The specific areas to which such standards may relate shall include, but are not limited to, the following: the administration of all laws regarding city, town or district revenues, expenditures and debt, including the maximum useful life of projects, improvements or assets being financed with debt; the systematic accounting of financial transactions; the adequacy of financial records; and the frequency and content of audits. The director may, upon request or the director's own initiative, give an opinion to a city, town or district auditor, accountant or other officer having similar duties, collector, treasurer or other board or other officer, upon any question arising under any statute relating to accounting for revenues and expenditures and issuance of debt. The director may visit any city, town or district, inspect the work of its auditor, accountant or other officer having similar duties, collector, treasurer, or other officer having charge of any financial accounts or records; and require of them any information considered necessary regarding the procedures used in keeping the accounts or records, including access to all necessary papers, vouchers, books, records, and data. The director may require of city, town, or district officials such action as will tend to produce uniformity of accounting systems and standards through the commonwealth.

Section 38. The director shall make, and from time to time revise, such reasonable rules, regulations and guidelines as may be necessary to establish minimum standards and methods of municipal and district accounting systems as the director determines are most effective in securing uniformity of classification in the accounts of cities, towns, and districts. Such accounting classifications, so far as they pertain to municipal or regional school committees, shall be subject to the advice and approval of the commissioner of elementary and secondary education. The specific areas to which such standards may relate shall include, but are not limited to, the following: the administration of all laws regarding city, town or district revenues, expenditures and debt, including the maximum useful life of projects, improvements or assets being financed with debt; the systematic accounting of financial transactions; the adequacy of financial records; and the frequency and content of audits.

The director may, upon request or the director's own initiative, give an opinion to a city, town or district auditor, accountant or other officer having similar duties, collector, treasurer or other board or other officer, upon any question arising under any statute relating to accounting for revenues and expenditures and issuance of debt. The director may visit any city, town or district, inspect the work of its auditor, accountant or other officer having similar duties, collector, treasurer, or other officer having charge of any financial accounts or records; and require of them any information considered necessary regarding the procedures used in keeping the accounts or records, including access to all necessary papers, vouchers, books, records, and data. The director may require of city, town, or district officials such action as will tend to produce uniformity of accounting systems and standards through the commonwealth.