James A. DelSignore
The primary missions of the City Auditor are to perform pre-audits of all invoices and payrolls submitted for payment by the City departments, producing timely and accurate financial reports and to enforce the City's budget.
Moreover, the City Auditor and the Auditing staff act as a "watchdog" for the City Council for whom the Auditor is an employee. The City Auditor is required to attend the weekly meetings of the City Council and is also the "ex-officio" member of the Worcester Retirement Board. The Auditing Department has three primary function areas:
The Accounting section maintains and analyzes the City's financial records and prepares the City's Comprehensive Annual Financial Report and State required Schedule A report relative to the City's finances. The office coordinates the City's annual participation in the Federal "Single Audit" performed by an independent public accounting firm, and compiles a comprehensive annual listing of all of the City's fees and charges. The department prepares various reports in response to City Council requests, maintains a perpetual inventory of the City's Fixed Assets including an annual physical inventory, and performs the Statutory requirements as described in M.G.L. Chapter 41. Additionally the department participates in credit reviews of the City.
The responsibilities of the Accounts Payable section are to pre-audit every invoice paid by the City, for accuracy, propriety and to ensure funds are available for payment and to ensure that funds are available before the City enters into various contracts as well as monitor the payments against those contracts. In addition, this section data enters the City's expenditures, journal entries, cash receipts, disbursement packages to City ledgers; and files and stores vendor invoices and accounting journals.
The Payroll section is responsible for the pre-audit of all City payrolls; the filling and storage of payroll registers; and to enforce the budget for payroll accounts. The Auditing department will continue to live up to its high standards as demonstrated by such benchmarks as receiving an unqualified "clean" audit option and the Certificate of Achievement for Excellence in Financial Reporting.