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hkt, <br /> Herman B. DinO <br /> Director of Accounts <br /> Department of Corporations and Taxation <br /> State, House# Boston <br /> As directed by you, 1 have made an audit of the books <br /> and accounts of the town of Mashpoe for the year ending December <br /> 31, 1952, the. followirv.; report 'rein; s ,��aa.tted thereon <br /> The records of financial transactions on the books <br /> of the several departments receiving or disbursing money for <br /> the town or committing bills for collection were axsnined and <br /> verified by comparison with the reports and records of the treasurer <br /> and the town a.ccountant. <br /> An analysis was made of the ledger accounts for the <br /> period covered by the audit, the receipts being checked with the <br /> treasurer's books and the payments being compared with the warrants ' <br /> authorizing them and with the treasurerrs records. The appropriation <br /> accounts were checked with the town clerk's records of tow meeting, <br /> proceedings and the recorded transfers from the reserve fund <br /> were verified by comparison with the authorizations on file fram <br /> the finance coLTaIttoo* <br /> The necessary .adjusting entries resulting from the audit <br /> were made, and a balance sheets, which is appended to this report, <br /> was prepared showing the financial condition of the town on December <br /> 31, 195 2. , <br />