Code of Massachusetts Regulations
610 CMR - BOARD OF HIGHER EDUCATION
Title 610 CMR 13.00 - Financial Assessment and Risk Monitoring of Institutions of Higher Education
Section 13.08 - Audited Financial Statements

Universal Citation: 610 MA Code of Regs 610.13

Current through Register 1531, September 27, 2024

An Institution must post on its website a copy of the Institution's annual financial report or audited financial statement and a summary of the report, however termed, that is written in terms that are understandable by the general public.

(1) An Institution must post its audited financial statements no later than six months after the end of its fiscal year.

(2) An Institution must, at a minimum, maintain on its website its three most recent years of audited financial statements.

(3) An Institution must have a permanent webpage for the posting of the audited financial statements that is accessible to the public and able to be located using either the website's internal search function or an external internet search engine.

(4) An Institution must also post to its permanent webpage an accompanying summary of each year's audited financial statement in a format understandable by the general public.

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