Boston (Mass.). Auditing Department
The office of Auditor was established by ordinance passed on August 2, 1824. The office of Deputy City Auditor was established by ordinance passed on July 11, 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.
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.
Found in 23 Collections and/or Records:
The Appropriation ledgers document the monthly obligations taken on by each department and how these obligations were paid for, including general drafts, payroll drafts, and special drafts. They also present the initial total amount provided by appropriation for each department as well as any additional amounts obtained through other means (e.g. loans) to meet the year-end total departmental obligations.
Includes copies of the Auditor's Reports which are annual reports of the receipts and expenditures of the City. Also includes miscellaneous publications of the Auditing Department. Annual reports can also be found in the City Documents series.
Includes bills and receipts for services and materials purchased by the City of Boston, circa 1822-1870. The records are generally grouped by department and date and record the materials or services purchased, the cost and a signature or note approving the purchase.
The ordinance passed August 2, 1824 establishing the position of Auditor of Accounts also established a joint committee of the City Council as part of a new system of accountability in the expenditures of the City. Includes the proceedings of the meetings of the Committee on Accounts.
The Debt records document all the debt of the City of Boston. This includes the City Debt, the Water Debt, and any additional bonds or notes issued by the City. Also included are records for the City’s Sinking Fund; the Sinking Fund serves as a means by which the City pays down its debt.
Journals are a daily record of the financial activity of the City of Boston. They record the financial transactions of the City in the order in which they occurred. All entries appear in chronological order; an alphabetical index often appears at the front of each volume.
The Ledgers are a record of the financial activity of the City of Boston by department or account. As opposed to the Journals, which record all activity chronologically, the Ledgers record all transactions by department or account on a monthly or yearly basis.
Lists of Officials and Employees include the name, address, designation (job title), compensation, date of election or appointment, and for some years the date first entered the employ of the City or County for all officials and employees of the City of Boston and Suffolk County. Volumes exist for the years 1888 and 1905-1966 excluding 1919 and 1921.
Legal opinions of the Corporation Counsel provided at the request of the City Auditor.
Miscellaneous records documenting payroll for various departments. Includes Fire Department, 1829-1868 with gaps; Schools, 1833-1870 with gaps; Police, 1869-1870; Water Works, 1869-1870; Chestnut Hill Reservoir, 1868-1869; Lamps, 1869-1870; Paving, 1869-1870; Health, 1868-1869, Auditing, 1875-1885; Welfare, 1920-1923; and Institutions, 1922-1923.
The Auditor for the City of Boston also serves as the Auditor of Suffolk County. The Suffolk County auditing records consist of receipts and expenditures, expense journals, account ledgers, payment records, court and county medical examiner financial records, as well as county payroll records.