# Massachusetts State Auditor

The state auditor of Massachusetts is an elected constitutional officer in the executive branch of the U.S. state of Massachusetts. Twenty-six individuals have occupied the office of state auditor since the office's creation in 1849. The incumbent is Diana DiZoglio, a Democrat.

## Election
### Term of office

The state auditor is elected by the people on Election Day in November to four-year terms, and takes office on the third Wednesday of the January following a general election. There is no limit to the number of terms a state auditor may hold. Institutionally speaking, the state auditor is thus completely independent of both the governor and General Court for the purpose of performing their official duties. These constitutional protections notwithstanding, the state auditor may still be impeached for misconduct or maladministration by the House of Representatives and, if found guilty, removed from office by the Senate.

### Qualifications

Any person seeking election to the office of state auditor must meet the following requirements:
* Be at least eighteen years of age;
* Be a registered voter in Massachusetts;
* Be a Massachusetts resident for at least five years when elected; and
* Receive 5,000 signatures from registered voters on nomination papers.

### Vacancies

In the event of a vacancy in the office of state auditor, the General 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. If, however, the vacancy occurs while the General Court is not in session, then responsibility for appointing a successor falls to the governor. The appointment is not valid without the advice and consent of the Governor's Council.

## Powers and duties

The state auditor conducts independent and objective performance audits of each department, office, commission, agency, authority, institution, court, county, and any other activity of the Commonwealth, including programs and contractors of the foregoing entities, at least once in every three fiscal years. By virtue of this same mandate, the state auditor may also audit any city, town, or school district upon request of the governing body thereof or pursuant to a petition of the residents from the locality concerned.
In addition to performance audits, the Office of the State Auditor provides other assurance services to citizens and taxpayers alike. For instance, the state auditor investigates alleged or suspected instances of welfare fraud in social safety net programs. Moreover, the state auditor ascertains whether state laws impose burdensome mandates on local governments, reviews proposals from state agencies to privatize services, and monitors the ownership, organization, and financial condition of private occupational schools operating in Massachusetts.
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 from local governments to use the Commonwealth's bond rating to finance 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. The latter, on the other hand, advises the comptroller of the Commonwealth in the performance of their duties, approves accounting standards promulgated by the comptroller prior to their implementation, and reviews both the statewide single audit and the annual comprehensive financial report for the Commonwealth as prepared by the comptroller's office.

## List of State Auditors of Massachusetts

| # | Auditor | 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 | Republican |
| 8 | Henry S. Briggs | 1866–1870 | Republican |
| 9 | Charles Endicott | 1871–1876 | Republican |
| 10 | Julius L. Clarke | 1876 – May 5, 1879 | Republican |
| 11 | Charles R. Ladd | May 5, 1879 – 1891 | Republican |
| 12 | William D. T. Trefry | 1891–1892 | Democratic |
| 13 | John W. Kimball | 1892–1901 | Republican |
| 14 | Henry E. Turner | 1901–1911 | Republican |
| 15 | John E. White | July 6, 1911 – 1914 | Republican |
| 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 | Democratic |
| 20 | Russell A. Wood | 1939–1941 | Republican |
| 21 | Thomas J. Buckley | 1941 – September 10, 1964 | Democratic |
| 22 | Thaddeus M. Buczko | September 24, 1964 – 1981 | Democratic |
| 23 | John J. Finnegan | 1981–1987 | Democratic |
| 24 | A. Joseph DeNucci | 1987–2011 | Democratic |
| 25 | Suzanne Bump | 2011–2023 | Democratic |
| 26 | Diana DiZoglio | 2023–present | Democratic |

## Footnotes

* ↑ Citizens of the Commonwealth of the Massachusetts are officially designated as "Bay Staters". Being a Bay Stater implies concurrent U.S. citizenship, which is required in order to vote in Massachusetts and to run for any public office, including that of state auditor.
* ↑ Regardless of the entity subject to audit, all audits conducted by the Office of the State Auditor are performed in accordance with Government Auditing Standards promulgated by the comptroller general of the United States.