1969-1987-FISCAL AUDITS - Laserfiche WebLink

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.: 3 The collector's cash books were footed, the payments to the treasurer were checked with the treasurerts cash book, the abatements were compared I with the assessors ' records of abatements granted, the transfers to the }' tax title account were verified, and the outstanding accounts were listed k and reconciled with the accountant's ledger controls . To further' verify the outstanding accounts, notices were sent e a. to a large number of persons whose names appeared on the books as owing money to the town on April 4, 1970. A number of replies claiming payment i were received, investigation of which led to the discovery that a number m ' of checks listed in the count. of cash in the treasurer' s office onj April 4, 1970 had been deposited without credit having been given to the ptaxpayers ' accounts . Additional proof of payment was furnished by a F tyi t { 4 number of persons and a total of 48 accounts were credited with payments 5� ? aggregating $2,731.97, the outstanding list being adjusted accordingly. k'' " ! x From the remaining replies it appears that the accounts, as now listed, are substantially correct. The reconciliation of the cash of the �i� I collector of taxes shows a discrepancy of $2,746.97 on April 4, 1970, including $15.00 due for municipal lien certificates issued by the collector. x Again during this audit it appears that in many instances there `a was a lapse of days or even weeks between the date of the actual payment �3 to the collector and the date of the entry of- such payments in the collector's cash book. Once again the provisions of Section 7, Chapter 60, General Laws, are called to the attention of the collector. This statute requires that entry be made in the collectorts cash book 4.'of such payments "as received" .