Appendix E: Supplemental Documents

All documents listed in this appendix can be found as supplemental documents on this webpage for this audit, or as external links. The sub-listings indicate sections or relevant excerpts within the parent document listed (e.g., the index of past audits is included as Appendix A in the letter from OSA).

Overview

• The webpage of the Massachusetts Constitution.
• The webpage of the Massachusetts General Laws.
• The letter from the President of the Senate to OSA, dated March 24, 2023, responding to OSA’s engagement letter.
• The letter from the Speaker of the House of Representatives (House) to OSA, dated March 24, 2023, responding to OSA’s engagement letter.
• The letter from OSA to the Commonwealth’s Attorney General's Office, dated July 26, 2023 regarding the Massachusetts General Court audit.
  • An index of over one hundred past audits of the Legislature (pages 12–19 in Appendix A).
  • Opinions from the Supreme Judicial Court on the letter from OSA (pages 4 and 7).
• The letter from the Commonwealth’s Attorney General’s Office to OSA, dated November 3, 2023, regarding the Massachusetts General Court audit and OSA’s letter.
• The Senate Financial Audit for Fiscal Year 2020.
  • The Statement of Available Resources and Expenditures—Statutory Basis, Fiscal Year 2020 Audits (page 3).
  • The Combining Schedule of Available Resources and Expenditures—Statutory Basis, Fiscal Year 2020 Audits (page 6).
  • Notes to Financial Statement, Fiscal Year 2020 Audits (pages 4–5).
  • Other Reporting Required by Government Auditing Standards, Fiscal Year 2020 Audits (page 2).
• The House Financial Audit for Fiscal Year 2020.
  • The Statement of Available Resources and Expenditures—Statutory Basis, Fiscal Year 2020 Audits (page 3).
  • The Combining Schedule of Available Resources and Expenditures—Statutory Basis, Fiscal Year 2020 Audits (page 6).
  • Notes to Financial Statement, Fiscal Year 2020 Audits (pages 4–5).
  • Other Reporting Required by Government Auditing Standards, Fiscal Year 2020 Audits (page 2).