1/1/1960 - Laserfiche WebLink

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' Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation ' State House, Boston Sir: As directed by you, I have made an audit of the books and ac- counts of the town of Mashpee for the period from January 1, 1960, the date of the previous examination, to January 16, 1961, the following re- port being submitted thereon: ' An examination and verification was made of the financial trans- actions as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection. Anaanalysis was made of the town accountant +s ledger. The re- ceipts were checked with the treasurerts books, and the payments were compared with the warrants authorizing them and with the treasurer's ' record of payments. The appropriations and loan authorizations were ' checked with the town clerkIs record of town meetings, and the recorded transfers from the reserve fund were verified by comparison with the records of the finance committee. The necessary adjusting entries re- sulting from the audit of the several departments were made, and a balance ' sheet, which is appended to this report, was prepared showing the finan- cial condition of the town on December 31, 1960. The books and accounts of the town treasurer were examined and ' checked. The receipts were analyzed and checked with the records of the departments collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were com- pared with the selectmen's warrants authorizing the treasurer to disburse town funds.