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the supervisors will be responsible for authorizing payment for hours <br /> worked which are clearly designated. As part of this system, the Town <br /> should ,possibly consider the use of time clocks for all non-salaried <br /> employees. In addition, we believe the SAP should make it mandatory <br /> that a doctor' s notice be required for all extensive sick leave. <br /> We also believe the current payroll reports provided by the <br /> New England Merchants National Bank be modified so that employee data <br /> such as sick leave, available vacation days, unexcused absence, etc. , <br /> can be accumulated and- reviewed by the department heads, Personnel <br /> Board, Finance Committee, and Selectmen. The report should be <br /> structured to reflect the statistical as well as dollar value by <br /> person and by department on a monthly and year to date basis. Such <br /> a reporting mechanism would help insure that employees are not taking <br /> sick leave as a form of vacation. If the Bank is unable to provide <br /> such a service, we strongly suggest the Town of Mashpee consider using <br /> an alternate service bureau for payroll ,purposes. <br /> The implementation of such a payroll reporting system would <br /> provide Town officials with reliable and meaningful financial data that <br /> would be useful for management decisions, as well as provide data for <br /> objectively evaluating department operations, department managers, and <br /> employees. <br /> ACCOUNTING DEPARTMENT <br /> At the present time, the Town has a very competent <br />_S Laouning department. As a result, the department is able to satisfy <br /> orting demands placed on the manual accounting system by local <br /> CHARLES E. DIPESA & CO., BOSTON, MASS. (617) 423-3555 <br />