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1969-1987-FISCAL AUDITS
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1969-1987-FISCAL AUDITS
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12/1/2016 7:11:16 PM
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y <br /> 3, <br /> and the tax titles and tax possessions on hand were listed, reconciled <br /> with the accountant' s ledger, and checked with the records at the <br /> Registry of Deeds. <br /> The books and accounts of the collector of taxes were examined <br /> and checked. The taxes and motor vehicle excise outstanding at the time <br /> of the previous audit, as well as all subsequent commitments, were <br /> i <br /> audited and proved. The collections as recorded were compared with <br /> I <br /> the payments to the town treasurer, the abatements were checked with <br /> the records of the assessors, the taxes transferred to the tax title <br /> account were proved, and the outstanding accounts were listed andr-�+' it <br /> reconciled with the accountant' s ledger controls. I <br /> A great deal of detailed checking was found necessary in <br /> f�171. <br /> a <br /> order to reconcile the collector' s accounts, which added to the time !!I �! <br /> consumed in making the audit. <br /> In order to verify the correctness of the outstanding <br /> accounts, verification notices were sent to a large number of persons <br /> I <br /> whose names appeared on the books as owing money to the town on <br /> March 26, 1971 . A substantial number of such notices were returned <br /> as the result of incorrect addresses and also due to changes of <br /> ownership of real estate which had not been recorded on the town <br /> records . Several claims of payment were received from tax payers for <br /> which credit had not been issued. After examination of proof of <br /> Payment furnished by a number of persons, a total of 12 accounts were <br /> credited with payments aggregating $10275.24.21} After giving credit to <br /> the tax, collector for unidentified amounting receipts 1 , <br /> P g to $ 17.28 the <br /> i <br /> reconciliation of the tax collector' s cash shows a discrepancy of II <br /> $1,127.96 on March 26, 1971 . <br /> i <br /> j <br />
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