1965-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, 1965, the date of the previous audit, to January 18, 1966, the ' following report being submitted thereon: An examination and verification was made of. the financial transactions of the town as recorded on the books of the several depart- ments receiving or disbursing money for the town or committing bills for collection. 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 disburse- ments . The appropriations, loan authorizations, and transfers, as ' recorded, were checked with the town clerk' s record of town meetings and with the finance committeets record of transfers authorized from the ' reserve fund. The necessary adjusting entries resulting from the audit ' were made, and a balance ,sheet showing the financial condition of the town on December 31, 1965 was prepared and is appended to this report. ' The books and accounts of the town treasurer were examined and ' checked in detail. she recorded receipts were analyzed and compared wl th the records of the several departments collecting money for the tow.-- with other so:1 ces 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. The cash book was added throughout for the