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1969-1987-FISCAL AUDITS
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1969-1987-FISCAL AUDITS
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12/1/2016 7:11:16 PM
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TOWN OF MASHPEE <br /> FINDINGS , RECOMMENDATIONS/REQUIREMENTS <br /> JUNE 30, 1981 <br /> RECOMMENDATIONS/REQUIREMENTS <br /> FINDS I <br /> COMPUTERIZATION <br /> 11. The Town presently uses outside service bureaus for 11A. We recommend that the Town consider the <br /> payroll, real estate and personal property tax billings, utilization of more sophisticated electronic <br /> and the commitments of real and personal property taxes.. data processing such as a computer or mini <br /> Other than these operations, the accountant' s, assessor , computer. Some applications of this computer <br /> town clerk, treasurer/tax collector ' s offices records are listed below: <br /> are on manual systems. <br /> 1) General Ledger and appropriation accounting <br /> system. <br /> 2) Maintenance of real estate, personal property <br /> and motor vehicle excise commitments . <br /> 3) preparation of warrants and related checks . <br /> 4) Maintenance of open purchase orders and unpaid <br /> invoices . <br /> 5) Maintenance of vendor files . <br /> 6) Maintenance of detail listings of assessed <br /> valuation of property within the Town. <br /> 7) Preparation of tax commitments and tax bills . <br /> 8) Maintenance of voter lists and census <br /> information. <br /> 9) preparation of monthly Financial Statements <br /> including a budgeted as actual revenue and <br /> expense report. <br /> BUDGETING <br /> 12, Federal Revenue sharing funds are currently Used to fund 12A. We suggest that the number of appropriation <br /> various appropriation accounts. This results in an increased accounts funded by Federal Revenue sharing funds <br /> workload for the town accountant in that: should be kept to a minimum, in order to increase <br /> control, compliance with Federal Revenue Sharing <br /> 1) A separate warrant must be prepared. regulations, and reduce the accounting workload. <br /> 2) An additional appropriation ledger must be maintained. If-, possible the available Federal Revenue sharing <br /> 3) Compliance with Federal Revenue sharing restrictions funds should be voted to fund one appropriation <br /> and reports is more difficult and time consuming. account such as maturing bonds and interest, <br /> Police salaries, or fire salaries . <br /> D.1 PEsn&Co..BOSTON.Mass.(617)423-3555 <br />
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