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TOWN OF MASHPEE <br /> FINDINGS, RECOMMENDATIONS/REQUIREMENTS <br /> JUNE 30 , 1982 <br /> FINS RECOMMENDATIONS/REQUIREMENTS <br /> ACCO G <br /> j 1. The appropriations ledger combines encumbrances, current 1A. In order to provide for adequate control and insure <br /> appropriations and carryforward articles in one account. that encumbered and appropriated funds are expended <br /> As a result, the affected accounts do not provide as authorized, all carryforward articles, <br /> adequate detail of the different components of the account appropriations and encumbrances should be maintained <br /> balance. in separate accounts from any subsequent <br /> appropriations . <br /> 2. The Bureau of Accounts has developed a New Municipal 2A. We recommend that the Town comply with the new system <br /> as .soon as possible. The Town accountant should take <br /> Accounting System which is in the process of <br /> f implementation. It may currently be used on a voluntary part in the educational seminars that the Bureau of <br /> basis and it will soon become mandatory for each Town. Accounts hold on this topic. <br /> 3. The Town accountant does not possess a copy of all 3A. Chapter 41, Section 57 of the General Laws of the <br /> contracts authorized by Town department heads . Commonwealth of Massachusetts (G.L.C.M.) requires the <br /> Town accountant to have custody of all contracts of <br /> the Town. <br /> TREASURER/TAX COLLECTOR <br /> 4. As a standard practice, the Treasurer ' s office does not 4A. The use of a bank to reconcile an account is a <br /> reconcile the vendor account, rather the office relies tool to be used; however, it does not replace the <br /> on the bank to reconcile the checking account. need for the Treasurer ' s office to perform their <br /> own reconciliation, verify the bank data, as well as <br /> identify and analyze any variances encountered. <br /> 5. Tax Title record keeping requires more control in order 5A. The Treasurer should improve control over tax title <br /> to insure proper summarization of tax, takings . record keeping to help promote accurate and reliable <br /> tax Title accounts . Also, all tax Title balances <br /> should be reconciled with the Town accountants <br /> records on at least a quarterly basis. <br /> CHARLES E.D i PESA&Co..BOSTON,MASS.(617)423-3555 <br />