Days after Massachusetts voters embraced Auditor Diana DiZoglio's mission to audit the Legislature, the Methuen Democrat formally notified top Beacon Hill leaders that her office is reviving its recent probe and seeking missing information.
DiZoglio, in a letter to House Speaker Ron Mariano and Senate President Karen Spilka on Friday, said her office intends to conduct a "performance audit" of the Legislature, including both branches and joint committees. The audit "will cover all of the topics we were unable to fully review in our previous audit, due to your refusal to participate in the audit process," DiZoglio wrote.
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"Our work will start with a review of high-risk areas, such as state contracting and procurement procedures, the use of taxpayer-funded nondisclosure agreements, and a review of your balance forward line item -- including a review of all relevant financial receipts and information," DiZoglio, a former lawmaker, wrote. "Section 12 of Chapter 11 of the General Laws of the General Laws requires organizations being audited to provide our audit team with books, documents, and other records pertaining to the audit. We may also make inquiries regarding audit issues with the members of your staff responsible for the functions involved in this audit, and request, from management, written confirmation of statements your staff made to us during the audit."
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She wrote that her office would be in touch with legislative leaders about an "entrance conference" to be scheduled for this month.
DiZoglio copied other top Democrats on the letter, including House and Senate Ways and Means Chairs Rep. Aaron Michlewitz and Sen. Michael Rodrigues, and the Rules Committee and Post Audit and Oversight Committee chairs.
Fifteen days before Election Day, DiZoglio's taxpayer-funded office released its first attempt at auditing the Legislature. The office said House and Senate Democrats refused to participate as DiZoglio's team sought information about legislative finances, operations and communications. Auditors said the branches didn't ensure independent financial audits of their operations were completed for fiscal years 2021 and 2022, and they also criticized the transparency and navigability of the Legislature's website.
Mariano and Spilka, who have repeatedly insisted that DiZoglio lacks the authority to audit the Legislature, accused her of electioneering. Spilka spokesperson Gray Milkowski had said DiZoglio is "singularly focused on the upcoming election and promoting her ballot question, while the legislature has been busy doing the people's business."
But on Tuesday night, DiZoglio gained new ammunition, with nearly 72% of voters casting their ballots in support of Question 1, which gives the auditor the explicit authority to audit the Legislature. Shortly after the race was called, DiZoglio told the State House News Service that she intends to return to her office's 77-page audit of the Legislature.
"It was missing a lot of information that was refused to us by the Legislature," DiZoglio said. "The plan is to go back to that audit and go back to legislative leaders for the missing information so that we can complete the audit."
In her letter Friday, DiZoglio signaled she's looking for prompt action this time from lawmakers, writing that all requested records and information should be provided "within 72 hours of the date of request." Once the audit is complete, DiZoglio said lawmakers will have the opportunity to review and make comments on the draft copy.
"Your comments should be forwarded to us within 15 days of notification. Also, if you would like a formal exit meeting, please request the meeting at this time," DiZoglio wrote. "My office will be in touch to make arrangements for an entrance conference to be scheduled during November 2024."
The audit will be based on Generally Accepted Government Auditing Standards, which are produced by the U.S. Government Accountability Office, DiZoglio wrote.
Mariano and Spilka ahead of Election Day left open the possibility of altering Question 1 should the measure pass. Mariano, asked whether he would seek to amend or repeal the law, had told reporters, "We'll see how big the margin is."
Only 28% of voters rejected Question 1. A Mariano spokesperson on Friday did not immediately say how the margin has impacted the speaker's thinking, and referred the State House News Service to a statement from Mariano and Spilka on Tuesday night.
"Consistent with how the Legislature has moved forward with every voter-approved ballot question in the past, we will consider next steps regarding how to best respect the Question 1 election results in a manner that aligns with the fundamental principles of the Massachusetts Constitution, including separation of powers," they said.
