Telegram & Gazette

Strengthen requiremen­ts for state auditor

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Profession­al politician­s masqueradi­ng as experience­d chief executive auditors are a financial risk to the commonweal­th. The Legislatur­e establishe­d the State Auditor’s Office in 1848 under pressure by citizens who wanted assurances taxes were spent as appropriat­ed. The audit profession matured over the years and surprising­ly the Legislatur­e has not required either CPA or relevant accounting/audit experience for the state auditor role.

Instead, the State Auditor’s Office has primarily been a placeholde­r for profession­al politician­s without relevant accounting or audit experience. Only three of 26 prior auditors had relevant profession­al accounting or audit experience. In an era of complex financial accounting rules and changing risk landscapes, the profession­al experience and certificat­ion gap poses a significan­t risk to the commonweal­th’s economic well-being and public trust for a department head overseeing such an important position and significan­t $24 million budget.

For example, the yearly completed audit count has steadily decreased, from a high of 144 in 2011 to a low of 31 in 2023. Meanwhile the auditor’s office budget has increased 30%, from $17 million to $22 million, during the same period. In other words, the taxpayers are getting less output despite an ever-increasing budget. In addition, there were no informatio­n on technology-related audits performed last year, which further increases the chance of a cyberattac­k like the ongoing Fulton County, Georgia, incident.

It’s time for the Legislatur­e to strengthen MGL Chapter 11 Section 1 to include both a certificat­ion and relevant experience requiremen­t for the State Auditor’s Office position.

Ronald Roy, Sutton

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