COMMONWEALTH OF MASSACHUSETTS Audit Reports 2010-2025

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The Form 10-Q includes unaudited financial statements and provides a continuing view of the companys financial position during the year. The report must be filed for each of the first three fiscal quarters of the companys fiscal year. Youll find a companys Form 10-Q filings in the SECs EDGAR database.
Thus, the plain language of M.G.L. c. 11, 12 provides the Office of the State Auditor with the authority to audit the Legislature.
The annual report on Form 10-K provides a comprehensive overview of the companys business and financial condition and includes audited financial statements.
DOR has the legal authority to audit any type of return (e.g., income, sales/use, meals - food beverage etc.) including any amendments, corrections or supplements thereto, for up to three years after the original return was filed or up to three years after the original return was due (if the return was filed early).
The Single Audit Report is an entity-wide audit of the Commonwealth of Massachusetts that includes its financial statements, and the expenditures of federal awards by all state agencies, excluding institutions of higher education.
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What Does 10-K Stand for? 10-K is short for Form 10-K, which is a document the Securities and Exchange Commission requires all public companies to file each year. The form presents a financial picture of the company, detailing its revenues, assets, risks, management, and liabilities for the previous fiscal year.
These can be found on the SECs Edgar database. Look for the companys annual report which is called Form 10-K. Within that report, the audit report is included under Item 8.
An audited financial statement includes a detailed examination of four key financial reports: a balance sheet, cash flow statement, income statement and statement of changes in equity. It also includes an opinion letter from the CPA assessing their reliability.

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