State Auditor Diana DiZoglio acknowledged a number of occasions over the previous two years that there are “threats” to her capacity to impartially audit the Legislature due to her previous work as a Massachusetts lawmaker, in line with paperwork she signed obtained by the Herald.
However in every of the paperwork, the previous legislator maintained she is ready to direct a bias-free audit of the Home and Senate due to a number of safeguards and steerage her workplace obtained from a federal company throughout a gathering in 2023 forward of her first legislative probe.
The Auditor’s Basic Counsel, Michael Lueng-Tat, stated DiZoglio continues to be concerned within the legislative audit effort as a result of the workplace consulted with the U.S. Authorities Accountability Workplace, which “indicated that our assessments regarding independence threats and safeguards are consistent with” basic auditing requirements discovered within the so-called Yellow E book.
“The auditor is an independent constitutional officer elected directly by the people — constituting the ultimate safeguard, as affirmed by our consultation with GAO, regarding independence. Despite efforts to silence Auditor DiZoglio, she has a constitutional right to speak out as the independently elected constitutional officer she is,” Leung-Tat stated in a press release.
The State Auditor’s Workplace requires any worker who can affect the efficiency of an audit or the preparation of associated reviews to finish an annual type that calls on the particular person to determine if any “threats exist that would compromise independence.”
DiZoglio first signed the shape in early February 2023, or about one month after taking workplace following a marketing campaign that featured pledges to audit the Home and Senate. However the Methuen Democrat didn’t initially checklist the Legislature as an entity the place she may encounter biases.
The Legislature was added to the shape as an space the place conflicts may come up after the state Auditor’s Workplace met just about with the U.S. Authorities Accountability Workplace in March 2023, in line with inside emails offered to the Herald via a public data request.
“Now that we are launching the Legislature (sic) audit, the auditor needs to submit an updated independence form,” then-Intergovernmental Affairs Director Tyler Carlton-Kelly stated in a March 24, 2023 e-mail to Operations Director Andrew Carden, referring to the audit of the Home and Senate that was ultimately launched in October 2024.
DiZoglio signed the up to date type in April 2023, which stated threats exist that might compromise an audit into the Legislature, together with that she may, “as a result of political, ideological, social, or other convictions, take a position that is not objective.”
The auditor additionally admitted there may very well be points with a legislative audit as a result of “aspects of a relationship with management or personnel of an audited entity, such as a close or long relationship, or that of an immediate or close family member, will lead an auditor to take a position that is not objective,” in line with the up to date 2023 type.
In response to these potential biases and threats, DiZoglio pointed to her workplace’s work with the federal watchdog company.
“As for the safeguards to mitigate the threats around the Massachusetts General Court, the (Office of the State Auditor) is consulting with the (U.S. Government Accountability Office) to ensure independence,” DiZoglio wrote on the 2023 type, a line that was repeated in variations signed in 2024 and 2025.
Employees within the workplace had initially pitched a extra detailed description of safeguards for the up to date 2023 type — one that might ultimately seem as an attachment to the 2024 doc — nevertheless it was shortened by DiZoglio, in line with inside emails.
In an April 2023 e-mail thread, Carlton-Kelly stated he must test with Audit High quality Assurance Director Georgette Beauchamp “to make sure the shorter language is ok.”
“The original language came at her recommendation and this is a GAO mandatory form,” Carlton-Kelly wrote to Carden. “Need to make sure that the necessary comments are included.”
About two hours later, the shortened language was accredited, the emails present.
Leung-Tat stated the State Auditor’s Workplace made positive that DiZoglio accomplished the preliminary type throughout her onboarding course of in 2023 however he didn’t clarify why she left the Legislature off the unique model.
“In planning for the audit of the Legislature, the office proactively and prospectively consulted with the GAO and updated the forms in accordance with the guidance received,” he stated in a press release. “The updated form demonstrates compliance with (the Yellow Book) based (on) our proactive consultation with GAO.”
After voters accredited a poll query in November that explicitly granted the State Auditor’s Workplace the power to audit the Legislature, DiZoglio ramped up public assaults on Democratic management within the Legislature and particular person lawmakers tasked with responding to the probe.
In one put up to social media final month, DiZoglio accused a bunch of senators of “conducting a character assassination of me, and my office, because they’re absolutely terrified of facing a judge in court regarding your 72% voter-approved audit law.”
In one other put up taking intention at Home Speaker Ron Mariano, DiZoglio referred to the “arrogance of powerful people who view themselves as untouchable and above the law.”
Mariano, in a tv interview earlier this month, stated DiZoglio turned the legislative probe into “a political audit for some issues that she’s been railing against since she first got into the House.”
“We know it’s political. It’s unfortunate that people don’t read into this and listen to the things that she says,” he stated.
In response to a query about DiZoglio’s elevated criticism of lawmakers, Leung-Tat stated the auditor has a “constitutional right to speak out” as an elected constitutional officer.
High workers on the State Auditor’s Workplace have constantly pushed again on issues that DiZoglio can not ethically direct a probe into the Home and Senate after serving in each branches and frequently clashing with and criticizing highly effective legislators.
Throughout a contentious assembly final month with state senators amid a second effort to audit the Legislature, prime workers on the State Auditor’s Workplace repeatedly referenced the March 2023 assembly with the U.S. Authorities Accountability Workplace.
The digital assembly was held on March 9, 2023 to debate “independence threats and safeguards applied, and to receive GAO input,” in line with inside emails and an outline of the assembly authored by DiZoglio’s workers.
First Deputy Auditor Meredith Barrieau and Beauchamp attended the assembly after the State Auditor’s Workplace “proactively reached out” in February 2023, in line with emails between the 2 staffers.
One set of notes from the assembly penned by the State Auditor’s Workplace stated workers initially reached out to “make sure we are sufficiently mitigating related independence threats, as well as sufficiently documenting our approach,” in line with a replica offered to the Herald.
A spokesperson for the U.S. Authorities Accountability Workplace stated the assembly centered on “the conceptual framework to independence … and professional judgement, especially as it pertained to questions of independence.”
“When having independence discussions, we emphasize that GAO cannot endorse or conclude the adequacy or lack thereof of any particular safeguard or action,” the spokesperson stated.
Leung-Tat stated consultations with the federal company are “ongoing and on an as needed basis as we routinely consult with them about a variety of issues regarding our audits.”
“Based on the GAO’s guidance, the auditor’s independence is through her status as she is independently elected directly by the people and not a member of the legislative branch. Therefore, no additional formal meetings have been required,” he stated.
Different prime officers on the State Auditor’s Workplace additionally wished to obtain steerage from the U.S. Authorities Accountability Workplace on the legislative audit.
Tami Gouveia, a former state lawmaker and one-time director of healthcare-related audits, reached out to Barrieau in early February 2023 asking for a dialog with the federal company “just to be sure we have the right safeguards in place for the legis audit.”
In an e-mail a day later, Barrieau stated she thought “that would be a smart idea” and ran a draft query by Gouveia for federal officers.
“Given that some members of the audit team previously worked in the Legislature, we want to make sure we are sufficiently mitigating related independence threats, as well as sufficiently documenting our approach. Could we schedule a conference call with you to discuss further and hear your input?” the proposed query learn.
In response to the Herald’s public data request, Leung-Tat stated the U.S. Authorities Accountability Workplace doesn’t “provide ‘clearances’” for officers to conduct audits however as a substitute presents recommendation to audit organizations on the way to apply typically accepted requirements.
The company additionally “did not provide a written opinion” on DiZoglio’s capacity to ethically audit the Legislature, together with in the course of the legislative probe launched in 2023, he stated.
The notes from the assembly stated DiZoglio was “not part of the core engagement team” throughout her workplace’s first try at auditing the Legislature and was “not involved in the day-to-day details of conducting audit planning, fieldwork, nor drafting findings and recommendations.”
The notes additionally stated DiZoglio would replace her 2023 independence type to “include threats” associated to the audit of the Legislature and to check with “this document for safeguards applied to address the threats.”
The safeguards listed within the notes described DiZoglio’s involvement within the legislative audit as centered on two areas — growing audit subjects within the planning part and reviewing and signing the ultimate report earlier than it’s issued, in line with the notes.
“GAO stated that although they are not in a position to approve or disapprove certain
safeguards, they indicated that they feel we have assessed everything in the spirit of the GAGAS standards. They also indicated that they are happy to answer any additional questions as the audit gets started,” the notes from the March 2023 assembly stated.
The spokesperson for the U.S. Authorities Accountability Workplace didn’t say whether or not the company agreed with the State Auditor’s Workplace abstract of the assembly.
