Mass. Gen. Laws ch. 6A § 18T
The regional 911 emergency communication district board shall maintain accurate and comprehensive records of services performed, costs incurred and reimbursements and contributions received. The district board shall issue quarterly and annual financial statements to all member municipalities and to the finance advisory subcommittee. The annual report shall include the center's maintenance and operating budget, including the amounts assessed to each member municipality, and any debt and interest incurred by the district under section 18R. The district board shall perform regular audits of the accounts of the records of the district. Upon the completion of each audit, the district board shall forward a copy of the audit to the mayor, the chairman of the board of selectmen or town council of each member municipality, the finance advisory subcommittee, the state auditor, the state 911 department and the division of local services.
Mass. Gen. Laws ch. 6A, § 18T