The office of Auditor was established by ordinance on 2 Aug 1824. Under the provisions of Chapter 414 of the Acts of 1941, the office of City Auditor was placed under Civil Service on November 2, 1943. The office of Deputy City Auditor was established by ordinance on 11 Jul 1934.
Regular annual reports of receipts and expenditures have been published by the Auditor since 1825. These reports show the annual receipts and expenditures of the City and County, the debt and the public property. Less complete reports were published by finance committees from 1811 to 1824, inclusive. Since 1 Jun 1867, the Auditor has published monthly exhibits of all City, School and County expenditures.
The City Auditor is also Auditor of the County of Suffolk, Secretary of the Board of Commissioners of Sinking Funds, a member of the Board of Trustees of the George Robert White Fund, a member of the Boston Retirement Board and a member of the Administrative Services Board. [check]
The Auditing Department provides controllership and audit functions for the City and its departments and agencies. The Department implements fiscal controls over departmental spending, prepares detailed departmental expenditure reports, prepares the City’s annual financial statements and conducts on-site internal audits and reviews of departments and agencies.
The Auditing Department has four broad areas of responsibilities: (1) controllership functions (accounting and fiscal records maintenance): (2) accounts payable and payroll processing: (3) financial management of grant receipts; and (4) administration of internal and external financial and compliance audit requirements. The Auditing Department serves as the accounting and fiscal records manager for the City. The Department is responsible for generating timely and accurate internal management reports for use by the other City fiscal agencies. In addition, the City Auditor’s staff manages the reconciliation of all ledgers maintained within the City’s accounting system. These ledgers include accounts payable, payroll, expenditure, appropriation, encumbrance and the general ledgers.