Overview
During the audit period, the Massachusetts Cultural Council (MCC) did not submit its annual report to the Secretary of the Commonwealth of Massachusetts (SOC) in accordance with Section 32 of Chapter 30 of the Massachusetts General Laws. According to MCC officials, MCC operates under the strict oversight of its Governing Council and submits an annual report to the Legislature. MCC believes it meets the objectives set forth in the General Laws by keeping the Legislature informed about its operations and its use of public funds. MCC also stated that it attempted to submit its annual report to SOC in 2012, but SOC denied its submission. MCC reports that it did not receive guidance on where to submit the document, and, as a result, it has not made any further attempts to submit the annual report to SOC.
According to Section 53 of Chapter 10 of the General Laws,
The council [MCC] shall promote excellence, access, education, and diversity in the arts, humanities, and interpretive sciences in order to improve the quality of life for all Massachusetts residents. . . . It shall encourage and make recommendations concerning the development on the local level of institutions and organizations which further the practice, study and appreciation of the arts, humanities and interpretive sciences in the interests of the citizens of the commonwealth. The council shall annually submit to the budget director the estimates required by sections three and four of chapter twenty-nine, and shall file an annual report as required by sections thirty-two and thirty-three of chapter thirty [of the General Laws].
According to Section 32 of Chapter 30 of the General Laws,
On or before the first Wednesday in December following the termination of each fiscal year, every state officer, department, board and commission or head thereof that is required by law to make an annual report shall deposit such report with the state secretary, except where by statute some other time is established for the filing of the report of said officer, department, board or commission. Such an annual report shall, except as otherwise expressly provided, cover such fiscal year, and, except for facts or information specifically required by law, shall be a brief summary of such fiscal year’s work, together with recommendations for the succeeding fiscal year. Such an annual report of any elected state officer for the fiscal year preceding the termination of his service as such may also include a like report for the period between the end of such fiscal year and the termination of his service aforesaid.
If MCC does not submit its annual report to SOC, then SOC will not have the information necessary to adequately review MCC’s work for the past fiscal year and to make recommendations for the upcoming fiscal year.
MCC should ensure that it submits its annual report to SOC in accordance with Section 32 of Chapter 30 of the General Laws.
Auditee’s Response
[MCC] consistently submits an annual report to the Legislature that fully satisfies the objectives of government oversight, transparency, and accountability. Pursuant to [Section 53 of Chapter 10 of the General Laws], and as expressly required each year by our budget line item, the Agency provides a comprehensive report to the Treasurer, the Executive Office of Administration and Finance, and the Legislature, documenting in detail our activities, priorities, and impact across the Commonwealth. This report constitutes the official mechanism by which [MCC] discharges its statutory obligation to keep state government informed of the Council’s operations and use of public funds. To ensure full compliance with [Section 32 of Chapter 30 of the General Laws], [MCC] will add the Secretary of the Commonwealth as a formal recipient of this report going forward, thereby establishing a clear and permanent resolution to this recommendation.
Auditor’s Reply
Based on its response, MCC is taking measures to address our concerns regarding this matter.
| Date published: | November 26, 2025 |
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