reglab/housing_qa huggingface dataset:
MA Gen L ch 44 § 35 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 35 - Audits of Accounts; When Conducted; Governmental Units to Be Considered Districts; Copy to Be Sent to Chief Executive Officer; Costs

Section 35. Cities, towns, districts, and regional school districts shall conduct periodic audits of their accounts, according to any standards established by the director under section 38, and shall engage for that purpose a professional auditing firm or other independent accountant as may be necessary or appropriate. The chief executive officer of a city or town, the prudential committee, if any, otherwise the commissioners, of a district, or the regional district school committee may also cause an audit to be performed when, in their opinion, the condition of the accounts is such as to warrant the making of such audit necessary and useful.  Notwithstanding any general or special law that provides for the director to cause an annual or other periodic audit of a regional or other governmental unit created within 1 or more cities or towns of the commonwealth to provide public services or conveniences, such governmental unit shall be considered a district for purposes of conducting a periodic audit under this section and sections 38, 39, 40, 41 and 42. Upon the completion of each audit, a copy shall be sent to the chief executive officer of each city or town which is a member of the governmental unit. The cost of each audit shall be a current expense of the governmental unit and shall be apportioned among the several cities and towns that are members of the unit in the same manner as other such expenses.
MA Gen L ch 44 § 38 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 38 - Uniformity of Accounting Classifications; Standards; Authority of Director

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.
MA Gen L ch 44 § 39 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 39 - Results of Audit; Report to Municipality

Section 39. Upon the completion of an audit under section 35, the firm or person selected by the city, town or district to conduct said audit shall render a report to the chief executive officer of the city or town, or other board or officer required by charter, or the prudential committee or commissioners of the district, embodying the results of the findings, with any suggestions considered advisable for the proper administration of the finances of the city, town, or district. A copy of the audit report shall be furnished to the director.
MA Gen L ch 44 § 40 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 40 - Audit of Accounts; Frequency; Reports

Section 40. For the purpose of conducting audits of the accounts of all cities and towns annually, and of the accounts of each district and regional school district biennially or annually as determined by the prudential committee, if any, otherwise the commissioners, or the regional district school committee, the firm or person engaged to conduct such audits shall have access to all necessary papers, books, and records. All accounts subject to audit by town auditors under section 53 of chapter 41 shall be subject to audit, and the trustees of any property the principal or income of which, in whole or in part, was bequeathed or given in trust for public uses for the benefit of the city or town or any part thereof, or for the benefit of the inhabitants of the city or town or any part thereof, shall give said firm or person access to their accounts, funds, securities and evidences of property for the purposes of the audit. Upon the completion of each audit as aforesaid, a report thereunder shall be made to the mayor and city council in cities, the selectmen in towns, the prudential committee and commissioners in a district, and the regional district school committee in a regional school district, and a copy of the same shall be furnished to the city, town or district clerk, who shall cause the same or a summary of its essential features to be published at the expense of the city, town or district. A copy of the audit report shall be furnished to the director of accounts. If embezzlement or other criminal activity is suspected as a result of audit findings, the foregoing city, town, or district officials shall bring the relevant information to the attention of the district attorneys and attorney general and give assistance to any investigation instituted in response.  Commencing with the fiscal year 1987, regional school districts may satisfy the requirements of the Single Audit Act of 1984, 31 USC Sec. 7502, by causing audits of its records to be made annually or biennially by an independent auditor to be selected by such regional school districts to conduct such audits. Such audits shall be made in accordance with federal government auditing standards.
MA Gen L ch 44 § 41 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 41 - Failure to Meet Minimum Standards and Methods of Accounting; Expenses of Auditing; Payment

Section 41. Whenever it appears to the director that a city, town or district has failed to meet the minimum standards and methods of municipal and district accounting prescribed under section 38, or to provide the information required under section 43 or other statute, the director shall notify the city, town or district of the actions necessary to ensure compliance or to provide the required information. The notice shall contain a statement that failure to comply may result in the director taking action to ensure compliance, including contracting for any services necessary or appropriate to do so. If such city or town fails, within a reasonable time, to comply with the requirements of the director, and continues to fail to comply, the director may contract on behalf of the city or town for any professional or technical services necessary to meet the standards or obtain the necessary information. The costs of the services shall be incurred by the commonwealth, and payment shall be deducted by the state treasurer, pursuant to section 20A of chapter 58, from any amount distributable or payable by the commonwealth to such city or town.
MA Gen L ch 44 § 42 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 42 - Audits by Private Accountants; Required Reports

Section 42. Whenever a city, town or district causes an audit of its accounts or the accounts of separate departments to be made by a firm or person of its own selection, the city, town or district clerk shall immediately, upon the employment of such firm or person, file the name and address with the director, and such firm or person shall, within 10 days after making the report of the audit and recommendations to the city, town or district, file a certified copy thereof with the director.
MA Gen L ch 44 § 42a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 42a - Pilot Program for Audits of Public Functions of City, Town, County, Etc. Where Irregularities or Illegal Acts Are Suspected; Establishment

Section 42A. The department of the state auditor, in accordance with section 12 of chapter 11, shall establish a 2 year pilot program for the audit of the accounts, programs, activities, and other public functions of a particular city, town, county, district, or regional school district where there are suspected irregularities or illegal acts. Any audit undertaken under this section shall include an audit of any accounts, programs, activities and functions of a city, town, county, district or regional school district for the purpose of identifying any irregularities or illegal acts by a department, office or agency of the respective city, town, county, district or regional school district. On or before April 1 of each year, the department of the state auditor shall submit a report to the house and senate committees on ways and means which shall include, but not be limited to: (i) the number of audits performed under this section; (ii) a summary of findings under the audits; and (iii) the cost of each audit. Nothing in this section shall require the department of the state auditor to perform an audit of a city, town, county, district or regional school district.
MA Gen L ch 44 § 43 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 43 - Accounting Reports; Returns; Forms

Section 43. The director shall annually require the auditor or other accounting officer of each city and town to submit schedules to provide for uniform returns giving detailed statements of all receipts classified by sources, and all payments classified by objects, for its last fiscal year; a statement of the public debt showing the purpose for which each item of the debt was created and the provision made for the payment thereof; and a statement of assets and liabilities at the close of the fiscal year. The director may prescribe standard forms intended to promote the systematic accounting of financial transactions and the publication of the same in the city and town reports. The director shall collect from the proper local authorities such other information pertaining to municipal affairs as in the director's judgment may be of public interest. All auditors, accounting officers and other officials and custodians of public money of cities and towns shall properly complete and promptly return all schedules required of them to the director. If a city or town fails, within 60 days after a request has been made by the director, to furnish the information to be collected under this section, the director may obtain the information in accordance with section 41.
MA Gen L ch 44 § 44 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 44 - Reports of Municipal Statistics; Publication

Section 44. The commissioner of revenue may obtain and compile statistics about the financial affairs of cities and towns and other information of public interest pertaining to municipal affairs. Such statistics and other information the commissioner deems relevant may be published and distributed through such means and methods as the commissioner shall choose. The commissioner may also publish, at such intervals as is considered advisable, the director's bulletins or special reports on municipal affairs.
MA Gen L ch 44 § 45 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 45 - Powers of Director; Attendance of Witnesses; Production of Books and Documents

Section 45. The director may require the attendance of witnesses and the production of books and documents, and may examine witnesses under oath in the same manner as in the superior court.
MA Gen L ch 44 § 46a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 46a - Powers of Director; Investigation of Municipal Affairs

Section 46A. The director may, if conditions appear to the director to warrant it, review the accounts and financial transactions and affairs of a city or town, or of any department, board, commission or officer thereof. For the purpose of conducting the review, the director may visit any city, town, or district office and require any information the director considers necessary. Upon the completion of any review, the director may publish a summary of its essential features. A municipal officer or employee, or a member of a municipal department, board or commission whose accounts or transactions are being reviewed under this section, shall afford to the director such assistance as the director may require. Refusal or neglect by such an officer, employee or member to afford such assistance shall be punished by a fine of not more than 500 dollars or by imprisonment for not more than 1 year, or both.
MA Gen L ch 44 § 47 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 47 - Right to Establish or Use

Section 47. No further sinking funds for the payment of debt shall be established by any city, town or district, but cities and towns shall contribute to every sinking fund established prior to May twenty-eighth, nineteen hundred and thirteen, and districts shall contribute to every sinking fund established prior to March twentieth, nineteen hundred and fifteen, until such sinking fund, with its accumulations, shall be sufficient to extinguish at maturity the debt for which it was established. This section shall not apply to Boston.
MA Gen L ch 44 § 48 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 48 - Sinking Fund Commissioners; Powers and Duties; Records; Compensation

Section 48. The sinking fund commissioners shall have charge of all sinking funds intrusted to them by the city, town or district, and shall invest and reinvest, in the name of the board, all amounts contributed thereto and the income thereof as it accrues, in the particular bonds, notes or certificates of indebtedness for the redemption of which such sinking fund was established, or in other bonds of their city, town or district secured by sinking funds, or in temporary loan notes or certificates of their city, town or district issued in anticipation of taxes, or in securities, except personal securities, in which funds of savings banks may by law be invested; but no part thereof shall be loaned to the city or town except as herein provided. The commissioners may sell such securities and reinvest the proceeds. They shall keep a record of their proceedings, and shall annually make a written report to the city, town or district of the amount and condition of said funds and of the income thereof for the preceding financial year. Their records and the securities belonging to said funds shall at all times be subject to the inspection of the mayor, aldermen, selectmen, or any committee or commissioners of the city, town or district authorized for the purpose. No member of the board shall receive compensation for his services; but the necessary expenses of the board shall be paid by the city, town or district, and the treasurer and secretary thereof shall receive such compensation as shall be fixed by the city, town or district.  When securities for the redemption of which a sinking fund has been established become a part of said sinking fund, the commissioners shall cause a notice to be stamped or written on the face thereof that they are a part of such sinking fund, and are not negotiable; and all coupons thereof, as they are paid, shall be cancelled.
MA Gen L ch 44 § 49 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 49 - Issuance of New Bonds

Section 49. If, when bonds payable from the sinking fund become due, the sinking fund commissioners of a city hold any other bonds of the city not due and payable, which have been stamped as the property of said sinking fund and are not negotiable, they shall so certify to the mayor and request that new bonds be issued to them by the city in lieu of the bonds not due. If the mayor is satisfied that there is occasion therefor, he shall cause new bonds to be prepared, bearing the same rate of interest, and payable as to principal and interest on the same dates as the bonds to be surrendered, and identical in terms therewith; and when executed by him and the city treasurer and approved by the committee on finance of the city council, they shall be issued to such commissioners on the surrender by them to the city treasurer and the cancellation of such former bonds. Such cancellation and new issue shall be entered in full on the books of the city treasurer.
MA Gen L ch 44 § 52 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 52 - Issuance of Bonds in Exchange for Bearer Instruments

Section 52. A county, city, town or district, or any domestic corporation, which shall have issued any bond, note or certificate of indebtedness payable to bearer, held by the sinking fund commissioners of any city, town or district, shall, at the request of such commissioners, issue in exchange therefor a bond, note or certificate of the same effect, payable to such commissioners by name; provided, that the city, town or district desiring such exchange shall, if requested, furnish the blank form for the bond, note or certificate therefor in the same general form as that furnished by the commonwealth under section thirty-nine of chapter twenty-nine.
MA Gen L ch 44 § 53 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 53 - City, Town or District Funds; Use and Disposition

Section 53. All moneys received by any city, town or district officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officers or department upon their receipt into the city, town or district treasury. Any sums so paid into the city, town or district treasury shall not later be used by such officer or department without specific appropriation thereof; provided, however, that (1) sums allotted by the commonwealth or a county to cities or towns for highway purposes and sums allotted by the commonwealth to cities, towns or districts for water pollution control purposes shall be available therefor without specific appropriation, but shall be used only for the purposes for which the allotment is made or to meet temporary loans issued in anticipation of such allotment as provided in section six or six A, (2) sums not in excess of $150,000 recovered under the terms of a fire or physical damage insurance policy or received in restitution for damage done to such city, town or district property may, with the approval of the chief executive officer, be used by the officer or department having control of the city, town or district property for the restoration or replacement of such property without specific appropriation during the fiscal year in which they are received or 120 days after receipt, whichever is later, and (3) sums recovered from pupils in the public schools for loss of or damage to school books, materials, electronic devices or other learning aids provided by the school committee, or paid by pupils for materials used in the industrial arts projects, may be used by the school committee for the restoration or replacement of such books or materials without specific appropriation.
MA Gen L ch 44 § 53a1/2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 53a1/2 - Gifts of Tangible Personal Property; Acceptance

Section 53A1/2. A city council, with the mayor's approval if the charter so provides, or a board of selectmen, or prudential committee or town council may, in its sole discretion and authority, accept gifts of tangible personal property on behalf of the city, town or district from the federal government, a charitable foundation, private corporation, individual, or from the commonwealth or any political subdivision thereof, and may, in its sole discretion and authority, use said gifts, without specific appropriation thereof, for the purpose of such a gift or, if no restrictions are attached to the gift, for such other purposes as it deems advisable.
MA Gen L ch 44 § 53b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VII - Cities, Towns and Districts|Chapter 44 - Municipal Finance|Section 53b - Contributions by Commonwealth; Application to Indebtedness

Section 53B. Any sums allotted and paid by the commonwealth to a city, town or district as a contribution towards the cost of a useful public works project, the state's share of the cost of which project was financed from the proceeds of a loan issued by such city, town or district, shall be applied towards the payment of such indebtedness.