1963-FISCAL AUDITS - Laserfiche WebLink

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' Mr. Arthur H. MacKinnon Director of Accounts Department of Corporations and Taxation Boston, Massachusetts ' Sir: In accordance with your instructions, I have made an audit of the books and accounts of the town of Mashpee for the period from ' January 1, 1963, the date of the previous examination, to January 31, 1964, and report thereon as follows: ' The financial transactions, as recorded on the books of the ' departments receiving or disbursing money for the town or committing bills for collection, were examined and verified. ' The town accountant's ledgers were analyzed, the receipts ' being checked with the treasurer's books, while the payments were compared with the warrants authorizing them and with the treasurer's ' records of disbursements. The appropriation accounts were checked with ' the town clerk's records of town meeting proceedings, and the recorded transfers from the reserve fund were verified by comparison with the ' records of the finance committee. The necessary adjusting entries resulting from the audit were made, and a balance sheet, which is ' appended to this report, was prepared showing the financial condition ' of the town on December 31, 1963. The books and accounts of the town treasurer were examined ' and checked in detail. The recorded receipts were analyzed and compared ' with the records of the departments making payments to the treasurer and with other sources from which money was paid into the town treasury, ' while the payments were checked with the selectmen's warrants authorizing the disbursement of town funds.