Mass. Gen. Laws ch. 44, § 39: Results of audit; report to municipality

Section 39. Upon the completion of an audit under section 35, the firm or person selected by the city, town or district to conduct said audit shall render a report to the chief executive officer of the city or town, or other board or officer required by charter, or the prudential committee or commissioners of the district, embodying the results of the findings, with any suggestions considered advisable for the proper administration of the finances of the city, town, or district. A copy of the audit report shall be furnished to the director.