Accounting for Revenues and Expenditures

Primary responsibility of the accountant/auditor.

Accounting properly for financial transactions and reporting results of municipal financial operations is crucial part of local fiscal management. These resources serve as a reference for statutory requirements and best practices for accounting for municipal funds.

Table of Contents

Who is involved with this process

Annual audits

Revolving funds

Enterprise funds

Debt & borrowing



Other funds

DLS publications

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