Massachusetts General Laws
Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances
Section 27 - Annual Reports; Publication and Distribution

Section 27. The county commissioners shall at the expense of the county print the annual county report containing the report of the county commissioners, statements in tabulated form prepared by the treasurer under section twenty-five, the annual budget as approved by the advisory board on county expenditures and any supplementary budgets thereto, and of such other officers and boards as consider it expedient to make a report, and such other matters as the law requires or as the commissioners consider expedient.
The county treasurer shall send a copy of such report to the state library, to the director of accounts, and to the mayor of each city and to the chairperson of the board of selectmen of each town in the county before the first day of November. He shall, at the close of each fiscal year, advertise in not more than three newspapers published in the same or an adjoining county an account of the county receipts and expenditures arranged under distinct heads, and a specific statement of the county debts, the purposes for which incurred and their dates of maturity.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title VI - Counties and County Officers

Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances

Section 1 - Qualifications; Election; Tenure

Section 2 - Assistant Treasurer; Bond; Duties

Section 3 - Oaths; Bonds

Section 4 - Salaries; Source of Payment

Section 7 - Commissioners Acting by Appointment; Compensation; Travel Expenses

Section 8 - Traveling Expenses

Section 9 - Wilful Violation of Duty; Penalties

Section 10 - Collection and Disbursement of County Funds; Investment of Funds

Section 10a - Disbursement of Matching Funds for Federally Funded Programs

Section 11 - Payment of Expenses, etc.; Restrictions

Section 12 - Expenses of Court Sittings; Court Costs for Indigent Parties; Delivery of Bills to Treasurer

Section 13 - Filing of Bills

Section 14 - Statement of Law Authorizing Payment of Accounts; Liability for Payments; Exceptions

Section 15 - Accounts; Form and Contents

Section 16 - Fiscal Year

Section 18 - Suffolk and Nantucket Counties; Applicability of Laws

Section 19 - County Salaries; Payment; Payroll Deductions; Deposits to Employee Bank Accounts Authorized

Section 19a - Accumulated Vacation Allowance; Payment Upon Death or Separation From Service

Section 19b - Deceased Officers and Employees; Payment of Salary to Next of Kin; Effect

Section 19c - Deposits in Credit Union; Pension or Retirement Allowances

Section 20 - Prosecution of Suits Upon Bonds, Notes, etc.; Joinder of Treasurer as Party

Section 21 - Delinquency of Officers as to Money Payments; Notification of District Attorney

Section 22 - Disposition of Surplus Money; Deposits; Investments; Interest

Section 22a - Deposit of Funds Restricted

Section 23 - Money Paid Into Courts; Disposition; Interest

Section 23a - Unclaimed Funds; Disposition

Section 24 - Overdue Accounts; Interest Charge

Section 25 - Annual Report; Contents

Section 26 - Annual Report of County Commissioners; Contents

Section 26a - Capital Facilities and Capital Facility Projects; Jurisdiction of Capital Planning and Operations Division

Section 27 - Annual Reports; Publication and Distribution

Section 27a - Treasurer and Custodian of Certain Funds

Section 28 - Estimates of County Receipts and Expenditures; Preparation; Recordation

Section 28b - Advisory Board for County Expenditures; Action on Proposed Budget; Public Hearing; Capital Improvement Fund

Section 30 - Taxes; Approval; Computation

Section 31 - Taxes; Apportionment, Assessment and Collection

Section 32 - Provisions of Appropriation Acts for Counties and County Hospitals; Approved Schedules; Certification; Transfers; Purposes; Expenditures in Excess of Appropriations; Reserve Fund

Section 32a - Contributory Retirement Systems; Anticipated Costs; Recovery of Pension Costs

Section 34 - Expenses and Liabilities Incurred Prior to Appropriations; Limitations; Exceptions

Section 34a - Expenses Incurred Prior to Appropriation; Highway Agreements Excepted

Section 35 - Enforcement of Provisions; Conditions

Section 36 - County Receipts, Cash on Hand and Expenditures; Monthly Account

Section 36a - Emergency Borrowing for Extraordinary Expenditures

Section 37 - Borrowing Funds in Anticipation of Tax Income

Section 37a - Bonds and Notes; Method of Payment; Use of Proceeds; Limitations

Section 37b - Temporary Notes; Refunding; Payment

Section 38 - Sale of Notes or Securities; Bids Required; Exceptions

Section 38a - Bonds Issued Subject to Call and Redemption

Section 38b - Refunding Bonds and Notes; Issuance; Limitations

Section 39 - Interest Rates

Section 39a - Forms for Note Issues; Contents, Etc.

Section 39b - Notes; Procedure for Issuance

Section 39c - Bearer Notes; Procedure for Issuance

Section 39d - Payment of Notes; Notice

Section 39e - Certification Fee; Refunds

Section 39f - Effect of Certification

Section 39g - Facsimile of County Seal on Bonds, etc.; Validity

Section 39h - Facsimile of County Seal on Bonds, etc.; Authorization of Making and Use

Section 39i - Facsimile of County Seal on Bonds or Notes; Validity of Signatures of Officers Leaving Office Before Delivery of Bonds or Notes

Section 40 - Fines; Accounting; Returns

Section 41 - Payments to Treasurers; Sworn Statements

Section 42 - Auditor of Boston; Additional Duty

Section 43 - Exchange of Order Instruments for Bearer Instruments; Penalty for Noncompliance

Section 43a - Surety Bonds of Officers and Employees; Payment of Premiums

Section 43b - Recovery on Surety Bonds of Officers and Employees; Effect of Acceptance by County of Additional Annual Bond

Section 47 - Penalty for Noncompliance With Orders

Section 48 - Establishment of Board; Membership; Election; Tenure, Etc.

Section 49 - Classification of Positions; ''salary'' Defined

Section 51 - Personnel Board; Powers and Duties; Discharge of Employees, Etc.

Section 51a - Definitions

Section 51b - Salary Schedules

Section 52 - Classification and Allocation of Offices and Positions; Review

Section 53 - County Commissioners; Powers and Duties

Section 53a - Director of Affirmative Action; Affirmative Action Plan; Reports

Section 54 - Newly Elected Officers, etc., to Receive Minimum Rate; Exceptions; Recommendations for Promotions, Etc.

Section 55 - Salaries to Be Full Compensation; Overtime Pay, Etc.

Section 56 - Suffolk County; Applicability of Act; Classification Agencies in Other Counties

Section 57 - Deferred Compensation Program for Employees; Authorized Investments; Requisites; Limitations

Section 57a - Employee Individual Retirement Accounts