This page, Accounting Guidance and Oversight, is offered by

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.

What would you like to do?

Top tasks

Accounting Policy and Procedures  State House Notes Program and Other Borrowing Guidelines  Municipal Finance Learning and Resource Center 

All other tasks

Schedule A, Tax Recap, Debt, Financial Indicators and Local Aid Data by Community/District  Municipal Finance Trend Dashboard 

What you need to know

Proposition 2½ and Tax Rate Process  Levy Limit Instructions  Emergency Expenditures, Chapter 44, Section 31  Year End Letters, Forms 

More Information

Related Services

Additional Resources

BOA Municipal Field Representatives
BOA Field Representatives for Districts
DLS Gateway Application Login and Support
Levy Limit Calculations, Tax Rate Recap Sheets and Other Gateway PDF Generated Reports
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