1969-1987-FISCAL AUDITS - Laserfiche WebLink

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page 9 In most cases there is no pre—numbering of receipts, the employee numbers the receipts as he uses them. In all of my tests, I found that these receipts agreed with the funds turned over to the Town treasurer. However in some cases i when a person runs out of receipt forms it is possible to order these forms - 1 from a stationery store directly and receive them without any control having been established to determine that all forms are subsequently accounted for. Itis not possible to know at the present .time, that all receipts are being properly accounted for because no central authority is controlling the receipt forms. I suggest that all receipt forms for all town departments be purchased by the town accountant only and that they be pre—numbered prior to issuing them to the various persons responsible for collecting funds. The town accountant would then have a starting point from which to make periodic tests to determine �,, • „ that all receipts are being submitted to the Town treasurer. In handling of town records I also noted that some town employees such as „I!'llililliil j i the plumbing inspector and gas inspector keep their records at their homes. j While it may be necessary at certain times to have current receipt books out t: of the town hall, I suggest that town records of completed transactions be kept in an appropriate safe place in the town hall where they will be protected from loss by fire, theft, etc. In some cases receipts have not been turned over to the Town treasurer until three or four months after they have been collected. I recommend that a the board of selectmen direct all town departments collecting funds to remit I all funds to the treasurer on a monthly basis and that the treasurer establish a checklist to determine that this directive is complied with. j