[1] Institutionally speaking, the state auditor is thus completely independent of both the governor and General Court for the purpose of performing their official duties.

These constitutional protections notwithstanding, the state auditor may still be impeached for misconduct or maladministration by the House of Representatives and, if found guilty, removed from office by the Senate.

[6] The state auditor conducts independent and objective performance audits of each department, office, commission, agency, authority, institution, court, county, and any other activity of the Commonwealth, including programs and contractors of the foregoing entities, at least once in every three fiscal years.

[7][8][9] By virtue of this same mandate, the state auditor may also audit any city, town, or school district upon request of the governing body thereof or pursuant to a petition of the residents from the locality concerned.

The former considers applications from local governments to use the Commonwealth's bond rating to finance capital improvement projects, land acquisition, and emergency repairs.