Accounting Guidance and Oversight

Provided by the Bureau of Accounts (BOA)

The Bureau of Accounts field staff assist financial officers with State regulations and requirements, approve tax rates, certify compliance with Proposition 2 1/2, and offer instruction in sound municipal accounting practices.

Certain issues of debt of cities, towns, counties, and districts are issued as "State House notes" and are certified by the Director of Accounts. The Director also certifies free cash of cities and towns that is thereafter available for appropriation. The Bureau reviews audit reports of various local governments submitted by independent CPA firms.

Local officials use the DLS Gateway application to enter data and verify submission status across all the regulatory review programs administered by DLS.

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