Section 32. On or before the first Wednesday in December following the termination of each fiscal year, every state officer, department, board and commission or head thereof that is required by law to make an annual report shall deposit such report with the state secretary, except where by statute some other time is established for the filing of the report of said officer, department, board or commission. Such an annual report shall, except as otherwise expressly provided, cover such fiscal year, and, except for facts or information specifically required by law, shall be a brief summary of such fiscal year’s work, together with recommendations for the succeeding fiscal year. Such an annual report of any elected state officer for the fiscal year preceding the termination of his service as such may also include a like report for the period between the end of such fiscal year and the termination of his service aforesaid.

Terms Used In Massachusetts General Laws ch. 30 sec. 32

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Statute: A law passed by a legislature.