The role of the accountant/auditor in municipal finance

Learn how the accountant/auditor contributes to the financial stability of Massachusetts communities.

The accountant or auditor is responsible for properly recording all municipal financial transactions in the community. This official prepares financial reports and ensures compliance with state and local reporting requirements. All bills for payment are approved by the accountant/auditor, who then monitors spending to assure that sufficient funds exist for purchases, and that goods have been received and services rendered before payment is made. Learn more about the role of the accountant/auditor by reviewing the resources below.

Table of Contents

Overview of responsibilities

General accounting guidance

Procedures and best practices

Special Funds

Tax rate recap

Free cash certification

Excess & deficiency certification

Annual audits


Local options


Tools and templates

Schedule A

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