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r <br /> "r, `rancis X« Lang <br /> Director of Accounts <br /> Department of Corporations and Taxation <br /> tate H{:1use, Boston <br /> Sir: <br /> As directed by you$ I have made an- audit hof the books and <br /> accounts of the town. of Mashpee for the gear '1.946, the following <br /> report being submitted thereon: <br /> The records of financial transactions of the several <br /> departments receiving or disbursing money for the -town or eom- <br /> .tting bills for collection were examined and checked, <br /> General ledger accounts were compiled., the appropriation <br /> accounts were analyzed and checked to the wn. ounts voted by the <br /> town as listed from the town clerk's record of town meetings, the <br /> recorded transfers from the reserve fund were compared with the <br /> records of the finance committees and a balance sheet* which is <br /> appended to this report, was prepared showing the financial con- <br /> dition of the town on December 31, 1946. <br /> The balance sheet indicates overdrafts in 12 accounts <br /> to the extent of $2,351.29, which is in violation of the pro- <br /> viii ona of Section 31, Chapter 44, General. Laws. <br /> Overlay deficits ag� regating $1s385,13, appearing on <br /> the balance sheet, should be raised by the assessors in accordance <br /> with the provisions of Section 23, Chapter 59, General Laws. <br /> The books and accounts of the town treasurer were exaam- <br /> Ined and checked. The cash book additions were Verified and the <br /> recorded receipts were analyzed and compared with the records of <br />