Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 3, § 64

There are hereby established in the legislative branch of the state government two bureaus of post audit and oversight, one each to serve under and at the discretion of the senate committee on post audit and oversight and the house of representatives committee on post audit and oversight.

The committees shall appoint persons qualified by education, training, and experience who shall be the directors of each bureau and who shall be known as legislative auditors. The committees shall also appoint such assistants to the directors as are necessary to efficiently discharge the duties of the bureaus. The compensation of the legislative auditors and their assistants shall be subject to the approval of the committees on rules of the two branches of the general court. The legislative auditors and their assistants shall not be subject to chapter thirty-one.

The bureaus shall be provided with quarters in the state house or elsewhere at a location convenient to their respective branches. The legislative auditors and their assistants, at the direction of the committees, shall have access to and authority to examine, during regular business hours, any and all records, including, but not limited to books, reports, accounts, vouchers, bank accounts, and money or other property of any agency of the state and it shall be the duty of any officer or employee of any such agency having such records or property in his possession or under his control, to permit access to and examination thereof upon the request of the legislative auditors or their authorized representatives.