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4 <br /> Director of Accounts <br /> Department of Corporations and Taxation <br /> Mate house, Boston <br /> Sir: <br /> In accordance with your instructions, 1 hate made aan audit <br /> of the books and accounts of the torn of lddaashpee for the year <br /> ending, December 31, 19511 the fallowing report baying submitted. thereon: <br /> The financial transactions, as recorded on the books of <br /> the departments receiving or disbursing money for the town or, com. <br /> witting bills for collection, were examined and verified. <br /> N <br /> The town accountant's ledger was analyzed* the receipts <br /> tieing chocked with the treasurer's beaks and the payments being <br /> compared with the warrants authorising them and with the treasurer's <br /> records of payments. The appropriation accounts were cthheeked with <br /> the t own clerk's records of town meeting proceedings and the, � <br /> recorded: transfers from they reserve fund were verified by eoppaarison U1: <br /> with the finance committeac s authorizations on files. !� <br /> A trial balance was taken off, the necessary adjusting <br /> and correcting entries resulting from the audit were made: and a <br /> balaanee sheet, showing the financial condition of the town on <br /> December 31, 1951, was prepared and is appended to this report. <br /> The books and accounts of the town treasurer were <br /> examined'and checked. The reoeiptas, as recorded* were analyzed and <br /> 'Compared with the records of the departments collecting monaay° for <br /> the tovn andwith the other sources from which mOnGY was paid into ^ <br />