Overview
During the audit period, the Massachusetts School Building Authority (MSBA) did not submit its required annual report to the Governor and the legislative committees named in Section 17(a) of Chapter 70B of the Massachusetts General Laws. Instead, MSBA officials stated that MSBA collects the information specified in the law through its School Survey program, which assesses the condition of all public school facilities approximately every five years. The most recent completed School Survey was conducted in 2016, and the next survey, originally scheduled for 2021, was delayed due to the COVID-19 pandemic. At the time of this review, the 2025 School Survey was ongoing and was expected to be completed and released by the end of calendar year 2025.
If MSBA does not submit required annual reports, then the Legislature and other stakeholders may lack up-to-date, statutorily required information on the statewide condition and financial needs of school facilities. This could impair oversight, planning, and funding decisions related to school construction and renovation needs across the Commonwealth.
Authoritative Guidance
According to Section 17(a) of Chapter 70B of the General Laws,
On or before June 30 of each year, the [MSBA] authority shall submit a report to the governor, the house and senate committees on ways and means, the joint committee on education, arts and humanities, the joint committee on natural resources, the house and senate committees on long-term debt and capital expenditures and the joint committee on local affairs which analyzes the anticipated financial needs for school facilities projects of the kind that qualify for assistance under this chapter. The report shall include a listing of each school building within the commonwealth, together with a description of its size, capacity, age and state of maintenance and whether it is likely to require construction, enlargement, reconstruction, rehabilitation or improvement due to such factors as deterioration, lack of adequate facilities to meet educational standards and anticipated increases in school-age population.
Reasons for Issue
When we inquired about the reporting requirement in Section 17(a) of Chapter 70B of the General Laws, MSBA officials directed us to the agency’s annual reports on MSBA’s website. However, those reports do not contain the detailed information specified in the statute. Instead, MSBA’s annual reports provide a high-level summary of projects completed during the year and general financial data on total payments made to school districts throughout the Commonwealth. MSBA officials stated that they did not submit their 2021 or 2022 annual reports to the legislative bodies, but MSBA plans to submit the 2023 and 2024 annual reports once they are finalized.
MSBA officials also told us that preparing an annual report containing the detailed data required by statute for the approximately 1,800 public schools is not feasible on an annual basis. They said that, while this reporting approach may have seemed reasonable when the law was enacted in 2004, it is not practical given the scope and complexity of the data. MSBA’s School Survey, which takes about two years to complete, was designed to meet the intent of the statute.
Recommendation
MSBA should ensure that it complies with Section 17(a) of Chapter 70B of the General Laws by either preparing and submitting the required annual reports to the Governor and the appropriate legislative committees using data derived from the School Survey and other internal information systems, or by collaborating with the Legislature to amend the statutory reporting requirement to correspond with the current five-year School Survey cycle.
Auditee’s Response
The MSBA understands the importance of providing the most current information available to the Governor’s office, the Legislature and other stakeholders, and the MSBA prides itself on maintaining consistent communications with State officials and Legislative partners. In addition to the Annual Reports, the MSBA has provided this information through a combination of publications, regularly issued and provided upon request, as noted below:
- Three school surveys conducted periodically in accordance with the requirements of the statute and a fourth survey currently underway and anticipated to be completed by the end of calendar year 2025;
- Comprehensive reporting through our website with regular project updates included in the Project Overview Report, issued every two months, and in the Annual Report;
- MSBA Student Opportunity Act Final Report to the Legislature which supported the legislative increase to our grant program on December 9, 2020;
- Legislative Report Detailing Supplemental Grants, May 23, 2024, required based on legislation that guided the issuance of supplemental grants for districts who experienced unanticipated construction cost escalation;
- Report on Methods, Best Practices, and Standards for Achieving Green and Healthy Schools in the Commonwealth of Massachusetts, issued March 31, 2025, required based on legislation that required an inter-agency collaboration between the Department of Public Health, the Department of Elementary and Secondary Education, the Department of Energy Resources and the MSBA;
- Collaboration with multiple state agencies studying grant potential for decarbonization providing specific school survey data to support inquiries regarding the condition of HVAC building systems and types of fuel use; and
- The MSBA issued its 2023/2024 Annual Reports sent to the parties identified in Section 17(a) of Chapter 70B, along with a link to all of its Annual Reports, noting that the 2025 School Survey would be made available upon its release.
We appreciate the recommendation made by the Office of the State Auditor and are currently reviewing the language in Section 17(a) of Chapter 70B to better understand how we can either enhance the content of the Annual Report to consolidate the information requested and/or collaborate with the Legislature to amend the statutory language to align with the committees that currently exist in the Legislature and also correspond with the current statutory requirement to conduct periodic school surveys.
Auditor’s Reply
We acknowledge MSBA’s description of the various reports, updates, and communications that it provides to state officials and other stakeholders, as well as its completion of prior School Surveys and ongoing work on the 2025 School Survey. However, the materials cited by MSBA do not meet the specific reporting requirements established in Section 17(a) of Chapter 70B of the General Laws. The statute requires that an annual report be submitted to the Governor and designated legislative committees. It also requires that the annual report include detailed information on the condition and capital needs of all Massachusetts public school facilities. MSBA’s Annual Reports, as currently prepared, do not contain the statutorily required level of detail, and the School Survey—conducted approximately every five years—does not substitute for annual reporting required by law.
MSBA stated that preparing an annual report containing detailed data for approximately 1,800 schools is not practical. While we recognize the challenges associated with compiling such information annually, the statutory obligation remains in effect unless and until the Legislature amends Section 17(a) of Chapter 70B of the General Laws to align with current practices or expectations. Absent such an amendment, MSBA is not in compliance with existing reporting requirements.
Based on its response, MSBA is taking measures to address our concerns regarding this matter. As part of our post-audit review process, we will follow up on this matter in approximately six months.
| Date published: | December 24, 2025 |
|---|