Massachusetts House Bill H3443

Massachusetts 2023-2024 Regular Session

• Introduced: 2/16/23
• Refer: 2/16/23
• Refer: 4/1/24

Caption

Regarding audit performance and functions at the Department of Transportation

Impact

This bill is expected to enhance transparency and accountability within MassDOT operations by necessitating formal reporting of disagreements in audits or reviews. By requiring quarterly reports to be submitted to legislative committees, the bill aims to maintain legislative oversight over the Department's activities. It also mandates that these reports, along with annual summaries, be made accessible on the department's website, promoting public awareness and scrutiny of audit processes.

Summary

House Bill 3443 addresses the performance and auditing functions of the Massachusetts Department of Transportation (MassDOT). The bill stipulates that the director of audit operations must notify the inspector general in instances of critical disagreements concerning investigations or audits involving MassDOT. Such disagreements could arise over various aspects such as the scope, manner, necessity, or thoroughness of the audit processes. The intent of this regulation is to establish a clear communication protocol, ensuring that any disputes are documented and addressed at the governmental level without retaliation against involved parties.

Contention

A notable aspect of HB 3443 is the involvement of the senior information technology auditor role, which is designed to bolster the department’s capability in forensic analysis and electronic systems audits. The provision for a rotating chair for the board’s finance and audit subcommittee every two years is another significant change introduced by this bill. While intended to foster greater engagement and oversight, this may raise concerns regarding the consistency and stability of audit oversight over time.