Mass. Gen. Laws ch. 40 § 44I
The director of accounts in the department of corporations and taxation shall annually cause an audit to be made of the accounts of the regional refuse disposal district committee, and for this purpose he, and his duly accredited agents, shall have access to all necessary papers, books, and records. Upon the completion of each audit, a report thereon shall be made to the chairman of said district committee, and a copy thereof shall be sent to the mayor and to the chairman of the board of selectmen, respectively, of each city and town which is a member of said district. The director shall apportion the cost among the several cities and towns which are members of the district on the basis provided by section forty-four C, and submit the amounts of each apportionment to the state treasurer, who shall issue his warrant requiring the assessors of the cities and towns which are members of the district to assess a tax to the amount of the expense, and such amounts shall be collected and paid to the state treasurer, as provided by section twenty of chapter fifty-nine.
Mass. Gen. Laws ch. 40, § 44I