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Mr. Arthur H. MacKinnon <br /> ' Director of Accounts <br /> Department of Corporations and Taxation <br /> Boston, Massachusetts <br /> ' Sir: <br /> ' In accordance with your instructions , I have made an audit of <br /> ' the books and accounts of the town of Mashpee for the period from <br /> January 1, 1965, the date of the previous audit, to January 18, 1966, the <br /> ' following report being submitted thereon: <br /> An examination and verification was made of. the financial <br /> transactions of the town as recorded on the books of the several depart- <br /> ments receiving or disbursing money for the town or committing bills for <br /> collection. <br /> The town accountant 's ledgers were analyzed, the receipts being <br /> checked with the treasurer 's books , while the payments were compared with <br /> the warrants authorizing them and with the treasurer ' s records of disburse- <br /> ments . The appropriations, loan authorizations, and transfers, as <br /> ' recorded, were checked with the town clerk' s record of town meetings and <br /> with the finance committeets record of transfers authorized from the <br /> ' reserve fund. The necessary adjusting entries resulting from the audit <br /> ' were made, and a balance ,sheet showing the financial condition of the <br /> town on December 31, 1965 was prepared and is appended to this report. <br /> ' The books and accounts of the town treasurer were examined and <br /> ' checked in detail. she recorded receipts were analyzed and compared wl th <br /> the records of the several departments collecting money for the tow.-- <br /> with other so:1 ces from which money was paid into the town treasury, while <br /> the payments were checked with the selectmen's warrants authorizing the <br /> ' disbursement of town funds. The cash book was added throughout for the <br />