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Page 9 <br /> In most cases there is no pre—numbering of receipts, the employee numbers <br /> the receipts as he uses them. In all of my tests, I found that these receipts <br /> agreed with the funds turned over to the Town treasurer. However in some cases <br /> when a person runs out of receipt forms it is possible to order these forms <br /> from a stationery store directly and receive them without any control having <br /> been established to determine that all forms are subsequently accounted for. <br /> It is not possible to know at the present .time, that all receipts are being <br /> properly accounted for because no central authority is controlling the receipt <br /> forms. I suggest that all receipt forms for all town departments be purchased <br /> by the town accountant only and that they be pre—numbered prior to issuing them <br /> to the various persons responsible for collecting funds. The town accountant <br /> would then have a starting point from which to make periodic tests to determine <br /> -that all receipts are being submitted to the Town treasurer. <br /> In handling of town records I also noted that some town employees such as <br /> the plumbing inspector and gas inspector keep their records at their homes. <br /> While it may be necessary at certain times to have current receipt books out <br /> of the town hall, I suggest that town records of completed transactions be kept <br /> in an appropriate safe place in the town hall where they will be protected from <br /> loss by fire, theft, etc. <br /> In some cases receipts have not been turned over to the Town treasurer <br /> until three or four months after they have been collected. I recommend that <br /> the board of selectmen direct all town departments collecting funds to remit <br /> all funds to the treasurer on a monthly basis and that the treasurer establish <br /> a checklist to determine that this directive is complied with. <br />