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i <br /> Mr. Heriman'l3:'`'Difie <br /> Virector of Accounts <br /> D4pai%traent 'cif € or acrrat 'ons and ' cation ; <br /> State Hoarser Boston <br /> Sir <br /> In accordance with your instructions, I have made an audit of <br /> the books and accounts of. the town of Mashpoe for the year ending D *qM.W <br /> bar 31, 1955, and report thereon as follows : <br /> The f'inanc'ial transactions, as recorded on the books of tha <br /> d#paimenta receiving or disbursing money for the town or committing <br /> bilks far-6olleotion, were examined and verified, <br /> The town accountant 's led®er was analyzed, the receipts ,,b.eing <br /> c3heeked with the treasurer's books and the payments being ,eompared with <br /> the warrants authorizing them and with the treasurer's record of Payment&. <br /> The appropriation accounts were checked with the .town clerks records of <br /> town meeting proceedings, and the recorded transfers from the reserve <br /> fund were verified by comparison with the finance commihtee#s authori- <br /> zations on 'file, <br /> A trial balance was taken off, the necessary adjusting and <br /> Qcmredting entriesresulting From the audit were made, and a balance <br /> #h*iat showing the `financial condition of the town on December 31, 1955 <br /> Vit pro-pared and Is appended to this report, <br /> The books and accounts of the town treasurer were examined and <br /> Oheeked. The receipts as recorded were analyzed and compared with the <br /> records of the departments collecting; money- for the town and with other <br /> Sources from which money was paid into the town treasury. The payments <br /> Were aheaked with. `the`warrants of the selectmen authorizing then, the <br /> cash book additions were verified, and the cash balance on February 9, <br />