1988-1990-FISCAL AUDITS AND REPORT OF EXAMINATION - MASHPEE INDIAN MUSEUM

Home Browse Search

�v ,•� r' TOWN CLERK N Control of. Cash Receipts DRAFT A. o As mentioned in the prior year's audit report, the town clerk's department does not maintain a cash receipts book for the collection of fees. Funds are kept n the safe in individuali envelopes by type of receipt. Every Friday, prior to the completion of the Schedule of Departmental Payments to the Treasurer, the gown clerk reconciles cash on hand with the recordings on license stubs, fee " 14 Iuµ� ' schedule log sheets, stamp books for game and waterfowl stamps. While performing a cash count, audit staff was able to substantiate funds on `hand with the above-mentioned logs and license stubs. It was noted, however, that is ?the town clerk keeps a small amount of her personal money in the cash drawer for :the purpose of making change. Combining of personal and town funds could cause a -problem in proving which funds are actually town monies and which are personal. I I r�ulj. Recommendation DRAFT We feel that personal monies should not be commingled with town funds and the town clerk's office should check into the town's policy for establishing a cash rbank. If established, the amount of the cash bank would remain in the cash drawer when receipts are turned over; thereby, being able to prove cash at any point in time. 8. Recording of Town Meeting Votes The prior year's audit report noted that the certified copies of the town iIG Lmeeting votes for fiscal year 1987 contained errors and missing information •,.regarding the source of funds. The review of the fiscal year 1988 annual and �'Bpecial town meeting votes noted a significant improvement in that after the ``description of the article and amount needed, the outcome of the vote was recorded along with the amount of money approved and the source of funding. DRAFT 6