Strengthen requirements for state auditor
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