1/1/1962 - Laserfiche WebLink

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' Mr. Arthur H. MacKinnon Director of Accounts Department of . Corporations and Taxation Boston, Massachusetts Sir: As directed by you, I have made an audit of the books and ' accounts of the town of Mashpee for the period from January 1, 1962, ' the date of the previous examination, to January 10, 1963, the following report being submitted thereon: An examination and verification was made of the financial ' transactions as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection. ' An analysis was made of the town accountant' s ledger. The ' receipts were checked with the treasurer's books, and the payments were compared with the warrants authorizing them and with the treasurer' s record of payments . The appropriations were checked with the town clerk' s ' 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 resulting from the audit of the several departments were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on ' December 31, 1962. 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 ' compared with the selectmen' s warrants authorizing the treasurer to disburse town funds.