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4 <br /> ' found to be in proper form. It was noted that no surety bond was on file <br /> for the town clerk, as required by Section 13, Chapter 41, General Laws. <br /> ' In addition to the departments and accounts mentioned, the <br /> ' available records of all other departments collecting money for the town <br /> or committing bills for collection were examined and reconciled with the <br /> town treasurer' s receipts and with the accountant' s records . <br /> ' The time consumed in making the audit was increased materially <br /> due to the inefficient manner in which the clerical work of the town <br /> ' treasurer and the tax collector has been performed. <br /> ' Appended to this report, in addition to the balance sheet, are <br /> tables showing reconciliations of the treasurer' s and the collector' s <br /> cash, summaries of the tax, excise, tax title, and departmental accounts, <br /> ' as well as schedules showing the condition and transactions of the trust <br /> and investment funds . <br /> ' While engaged in making the audit cooperation was received from <br /> ' the town officials , for which, on behalf of my assistants and for myself, <br /> I wish to express appreciation. <br /> Respectfully submitted, <br /> Assistant Director of Ac nts <br /> WS:MCC <br /> 1 <br />