Who is involved with this process
Annual audits
Revolving funds
- Departmental Revolving Funds (BUL2017-1B) (PDF)
- Revolving Fund Chart: School Department Revenue (PDF)
- Revolving Funds Chart: Non-School Department Revenue (PDF)
- Special Revolving Funds for Outside Consultant Fees (IGR2017-14) (PDF)
- Special Revolving Funds for Performance Surety Deposits (IGR2017-16) (PDF)
Enterprise funds
Debt & borrowing
Reserves
OPEB
Other funds
- Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14) (PDF)
- 2024 Community Preservation Act Webinar (Video)
2024 Community Preservation Act presentation slides (PDF) - Insurance and Restitution Proceeds (LFO2018-2) (PDF)
- Money From Marijuana Establishments and Medical Marijuana Treatment Centers (LFO2018-3) (PDF)
- Proceeds from Rental of Municipal Real Estate (IGR2017-15) (PDF)
- LFO 2022-3 Transportation Network Company Per-ride Assessment Distribution (PDF)
DLS publications
- Emergency Expenditure Timeline (for emergencies not related to COVID-19) (PDF)
- Guidelines: Appropriation Transfers (IGR2017-13) (PDF)
- Overview of Statutory Treatment of Municipal Funds (PDF)
- Reconciling Cash and Receivables (PDF)
- Revenue and Appropriation Deficits (PDF)
- Revenue Deficits: An Overview (PDF)
- Uniform Mass Accounting System (UMAS) manual (PDF)
- Year-End instructions from DLS to Accountants and Auditors (PDF)
- Year-End instructions from DLS to Collectors (PDF)