Overview of responsibilities
General accounting guidance
- Emergency Expenditure Timeline (for emergencies not related to COVID-19) (PDF)
- Guidelines: Appropriation Transfers (IGR2017-13) (PDF)
- How to submit an emergency spending request online (PDF)
- Overview of Statutory Treatment of Municipal Funds (PDF)
- Revenue and Appropriation Deficits (PDF)
- Revenue Deficits: An Overview (PDF)
- Reconciling Cash and Receivables (PDF)
- Uniform Mass Accounting System (UMAS) manual (PDF)
- Year-End instructions from DLS to Accountants and Auditors (PDF)
Procedures and best practices
- Delinquent Real Estate Taxes: Tax Taking Process Webinar Recording (Video)
- Delinquent Real Estate Taxes: Tax Taking Process Webinar Slides (PDF)
- Emergency Expenditure Timeline (for emergencies not related to COVID-19) (PDF)
- How to submit an emergency spending request online (PDF)
- Reconciling Cash and Receivables (PDF)
Special Funds
- Departmental Revolving Funds (BUL2017-1B) (PDF)
- Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14) (PDF)
- Insurance and Restitution Proceeds (LFO2018-2) (PDF)
- Other Post-Employment Benefits (OPEB) Liability Trust Fund (IGR2019-10) (PDF)
- Other Post-Employment Benefits (OPEB) Liability Trust Frequently Asked Questions (FAQ) (PDF)
- Proceeds from Rental of Municipal Real Estate (IGR2017-15) (PDF)
- Revolving Funds Chart: Non-School Department Revenue (PDF)
- Revolving Fund Chart: School Department Revenue (PDF)
- Special Revolving Funds for Outside Consultant Fees (IGR2017-14) (PDF)
- Special Revolving Funds for Performance Surety Deposits (IGR2017-16) (PDF)
- IGR 2024-12 Stabilization Funds (PDF)
- LFO 2022-3 Transportation Network Company Per-ride Assessment Distribution (PDF)
Tax rate recap
- A Detailed Look at Setting the Tax Rate Module (Video 101)
- A Detailed Look at Setting the Tax Rate Handbook (PDF)
- Calculating Tax Rates by Completing the Tax Rate Recapitulation (Recap) Form (Video)
- Setting the Tax Rate: Overview (Video)
- Webinar: Yarmouth Tax Rate Recap Process Webinar Recording (Video)
- Webinar: Yarmouth Tax Rate Recap Process Webinar Slides (PDF)
Free cash certification
- An Introduction to Free Cash (Video)
- Balance Sheet Review and Free Cash Certification Process (Video)
- Free Cash Upload & Certification Process Webinar Recording (Video)
- Free Cash Upload & Certification Process Webinar Slides (PDF)
- The Importance of Free Cash (PDF)
- Property Tax Takings Webinar: Process Overview, Best Practices & Effects on Free Cash (Video)
Excess & deficiency certification
Annual audits
Debt
Local options
- Adoption Timetable: Local options meals, rooms, cannabis and community impact fee (PDF)
- FAQs: Short-term Rentals and Room Occupancy (PDF)
- Guidance: Municipal Finance Law and Accounting Treatment of Retail Sales of Marijuana for Adult Use (LFO2018-3) (PDF)
- Local Option Excise on Retail Marijuana Sales (BUL2018-3) (PDF)
- Local Option Excise on Room Occupancy and Meals Excise (Bul2009-15B) (PDF)
Overlay
Tools and templates
- Accounts Payable Workflow (XLS)
- Budget and Tax Rate Planning Tool (XLS)
- Indirect Cost Template (XLS)
- Revenue Turnover Workflow (XLS)