06/30/1976-FISCAL AUDITS - Laserfiche WebLink

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Page 8 As the town grows and transactions in this office become more numerous the cost of processing these transactions would increase only in proportion to the number of transactions and provide assurances that work would not become backed up due to increases in volume. Further efficiencies to be realized from a computerized system would be automatic preparation of demands, warrants and registry notices re unpaid tax bills thereby reducing the time lag between determination to take action on accounts and actual preparation and serving of documents. The periodic lists of outstanding tax bills would also be received promptly after each accounting period and would be available to the Town accountant for the purpose of determining that they are in agreement with the general ledger controls as referred to in the section of this report on the functions of the accounting department. The method of town government whereby the collector/treasurer is elected by the voters is not conducive to relying on the person in charge of the department to monitor all operations because the collector/treasurer can suddenly be replaced at the will of the voters for political reasons unrelated to overall competency. To prevent such an occurence from disrupting the operation of this most important function a completely computerized system with operating manuals that would be available to a successor would be a valuable asset to the town. I, therefore, suggest that serious consideration be given to these recommendations. My audit consisted of conferences with various departments in the town where funds are received for various licenses and fees. Each person responsible for collecting fees has a receipt book in which amounts received are entered and the stub given to the payer of the money.