Auditor / Director of Finance

Mission Statement:

The mission of the Finance Department is to present a complete and accurate statement of the City's financial condition. It is responsible for all financial and accounting activities in the City of Salem. Many of these activities are prescribed by Massachusetts General Laws to insure the fair assessment and collection of revenues and the proper disbursement of funds to meet approved expenditures. These activities are guided by the City Charter and Ordinances, sound financial and accounting business practices, and adherence to Massachusetts General Laws.

The Finance Department is responsible for maintaining and administering a financial accounting and management information system that provides accurate, complete, and timely information pertaining to all financial activities of city departments, agencies, commissions, and authorities. The Finance Director/Auditor is responsible for oversight of fiscal compliance with all local, state, and federal statutes, regulations, and other mandates, as well as adherence to Generally Accepted Accounting Principles (GAAP) and sound internal control procedures as prescribed by Generally Accepted Governmental Auditing Standards (GAGAS).

Other responsibilities include certification of availability of funds prior to contract acceptance by the City; detailed records, as prescribed by statute, of all unauthorized, issued, and outstanding debt and debt service; periodic state-mandated reporting requirements including quarterly cash reconciliation's, "free cash" certification, debt limit reporting, the Schedule A report, the all funds balance sheet, and the annual certified Single Audit report.

Additionally, the Department is responsible for internal control review and audit administration; the administration of the payroll payment, employee deductions, payroll taxes, and wage reporting; all federal, state, local, and private grants, gifts, bequest, and similar trust and agency type funds; a vendor payment program including review, audit, payment preparation, and disbursement authorization; custody and control of all vendor contracts and surety; and maintaining a system of appropriation/ expenditure control to prevent illegal over-expenditures.

The Finance Director/auditor shall direct the activities of the other finance-related offices, including Assessing, Purchasing, Management Information Systems, Treasury, Collections, and Parking Garage Operations. These departments have their own pages on the City's website.

Staff Contacts

Name Title Phone
Nina Bridgman Assistant Finance Director (978) 619-5628
Laurie Giardella Finance Director (978) 619-5625
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