Enacted by the Legislature through an outside section in the FY 2000 state budget, the Education Management Audit Council (EMAC) and Office of Educational Quality and Accountability (EQA) replaced Executive Order 393. That February 1997 Executive Order created an independent audit and accountability group within the Department of Revenue (DOR) that operated under the former Education Management Audit Board (EMAB).

In the spring of 2001, Governor Cellucci appointed the five-member EMAC board, which in August of that year selected an executive director. Since that time, the EQA has worked closely with the DOR and the Department of Education (DOE) to create an accountability function that would meet the requirements of its enabling statute, M.G.L Chapter 15, section 55A. This is accomplished by combining the best practices of both education and revenue into a process that would measure the program effectiveness and management efficiency of school districts. In this capacity, the EQA helps Massachusetts meet and in many cases exceed the expectations and requirements of the Federal “No Child Left Behind” ESEA reauthorization act of 2001.