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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/REQUIMENTS <br /> JUNE' 30,' 1982 <br /> FINDINGS RECOMME T-J ONS REQUIREMENTS <br /> COMPUTERIZATION <br /> 6. The Town presentiv uses outside service bureaus for 6A. We ecommend that the Town consider the <br /> payroll, real estate, and personal property tax utization of more sophisticated electronic <br /> billings, and the commitments of real and personal da processing such as a computer or mini <br /> property taxes . Other than these operations the canner . Some applications of this computer <br /> Accountant' s, Assessor ' s, Town Clerk, Treasurer/ ar(listed below: <br /> Tax Collector ' s offices records 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 <br /> unpaid 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 /> f information <br /> 9) Preparation of monthly Financial Statements <br /> including a budgeted as actual revenue and <br /> expense report <br /> BUDGETING <br /> REVENUE SHARING <br /> 7, Federal Revenue Sharing Funds are currently used to fund 7A. We uggest that the number of appropriation <br /> various appropriation accounts . This results in acounts funded by Federal Revenue Sharing funds <br /> � <br /> sh�ld b <br /> increased work load for the Town accountant in that: e kept to a minimum, in order to increase <br /> coirol, compliance with Federal Revenue Sharing <br /> reclations, and reduce the accounting work load. <br /> 1) A separate warrant must be prepared. <br /> 2) Compliance with Federal Revenue Sharing if( <br /> the available Federal RevenueSharing <br /> fuss should be voted to fund one app <br /> restrictions and reports is more difficult <br /> acount such as maturing bonds and interest, <br /> and time consuming. po'ce salaries or fire salaries . <br /> �"aR�Es E.D i PEsn&Co..BosTorv.MASS.(617)423-3555 =� <br />
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