Mass. Gen. Laws ch. 6D § 17
The commission shall keep an accurate account of all its activities and of all its receipts and expenditures and shall annually make a report thereof as of the end of its fiscal year to its board, to the governor, to the general court, and to the state auditor, such reports to be in a form prescribed by the board, with the written approval of the auditor. The auditor may investigate the affairs of the commission, may severally examine the properties and records of the commission, and may prescribe methods of accounting and of rendering of periodic reports in relation to projects undertaken by the commission. The commission shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, once every 3 years or as often as the state auditor determines is necessary.
Mass. Gen. Laws ch. 6D, § 17