Municipal Accounting and Auditing Training and Resources

Information and resources for municipal accountants and auditors.

Table of Contents

Accounting Concepts

Accounting procedures

Municipal Audits

  • Audit Firms A list of audit firms from whom we have received audit reports in the past.
  • Municipal Audits: FAQs (PDF) This document provides answers to common questions regarding municipal audits, including procurement and preparing for audits.
  • Overview of Municipal Audits Webinar (Video) Recorded version of webinar hosted by the Division of Local Services and the Office of the Inspector General on June 9th, 2021. The webinar provides information on the different components of the audit, the benefits of having an audit completed, the best practices for procuring a local audit, and how often a community is required to have an external audit completed. DLS and OIG staff also answer other questions from attendees. The slides from this presentation can be viewed here (PDF).

Tools and Resources

  • An Introduction to Free Cash (Video)
  • Instructional Video: Balance Sheet Checklist (Video) As of July 1st, 2022, the revised balance sheet checklist is now a DLS Gateway form that must be completed as part of the Bureau of Accounts free cash certification review process. This instructional video walks through how to complete the twenty questions that appear on the newly formatted balance sheet checklist.
  • Instructional Video: Tax Rate Recap, Page 3 Support Form (Video) As of July 1st, 2022, the new Gateway tax rate recap page 3 support form must be completed and submitted as part of the Bureau of Accounts tax rate recap approval process. This video provides detailed instruction on how to complete the four tabs associated with the new page 3 support form. Prior to starting the page 3 support form, please input the actual and estimated local receipt figures on page 3 of the tax rate recap. Once these figures have been entered and saved, the page 3 support form will automatically populate based on the numbers entered in the tax rate.
  • The Balance Sheet Review and Free Cash Certification Process (Video) This video provides municipal accountants with a complete walk-through of the forms and process used by the Bureau of Accounts to certify free cash.

Accountant/Auditor role and responsibilities

Date published: July 30, 2020
Last updated: August 5, 2020

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