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JOSEPH F. BOUGHAN <br /> Certified Public Accomitant <br /> Five Kurland Avenue <br /> Brockton, Massachusetts 02401 <br /> 617 % 586-0612 <br /> January 17, 1977 <br /> oard of Selectmen <br /> own of Mashpee <br /> Mashpee, Massachusetts <br /> i - <br /> In addition to the comments in my management letter to the Town of Mashpee, <br /> Iwould like to list herein some of the errors noted in my examination of the <br /> I <br /> ecords of the Town Accountant. This list does not purport to detail every <br /> rror or omission or improper method in handling the records because an <br /> xamination under generally accepted auditing standards does not include the <br /> xamination of every transaction during the audit period. <br /> � 1 t <br /> 1. Posting Errors on 8/11/75 <br /> Adjustment to County Tax Assessment account not posted <br /> properly, then the full entry was made properly result— <br /> . l; <br /> ing in T/B out of balance from 8/75 to audit when the town <br /> G <br /> accountant was shown this error and she corrected it. <br /> iy1 <br /> 2. On Warrent 29 in Jan. 1976, $200,000 was not posted to the <br /> 1 <br /> ledger, this error .is explained in my management report <br /> i, <br /> and was subsequently corrected by the town accountant <br /> } <br /> 1 <br /> when we pointed it out to her. <br /> 3. In tracing transactions from the town treasurer's <br /> records to the accountantts records, p)sting errors j <br /> between various years committments were brought to the <br /> attention of the town accountant and corrected by her. <br /> No detail record of these errors was kept by me as it was <br /> not anticipated that it would be requested. <br />