Certifying free cash, retained earnings, excess & deficiency

Timely submission of certification information is essential to municipal operations.

As part of its oversight role, the Division of Local Services certifies the free cash, enterprise fund retained earnings, and excess and deficiency totals for cities, towns, and regional school districts. As each of these fund types serve as important reserves, the below resources can assist local officials responsible for preparing these submissions for review by DLS’ Bureau of Accounts.

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