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STATUS OF PRIOR AUDIT RECOMMENDATIONS <br /> Your former auditors, in their report for the year ended June 30, 1,982, <br /> recommended several changes in administrative practice. We were pleased to ! ' <br /> note that changes have been made. <br /> The Town Accountant has separated encumbered appropriations from next <br /> year's appropriations for improved control over authorized expenditures. <br /> I <br /> We understand she is now receiving copies of all executed contracts as <br /> required by the General Laws of Massachusetts and she has been taking part <br /> in seminars held by the Massachusetts Town Accountants Association to keep <br /> abreast of changes in municipal accounting and fiscal procedures. <br /> The Treasurer/Tax Collector has improved control over recordkeeping of <br /> tax title transactions and has been reconciling tax title balances <br /> periodically to amounts shown in control accounts maintained by the Town <br /> Accountant. <br /> The Assessors Department has been providing abatement information, <br /> monthly, to the Town Accountant as recommended in the prior audit report. <br /> I <br /> Regarding use of computers, we were pleased that the Treasurer/Tax <br /> Collector's Department is studying potential applications in her department. <br /> We believe major applications may also exist in the Assessing and Town <br /> Clerk Departments. <br /> I <br /> i <br /> 1983 COMMENTS AND RECOMMENDATIONS <br /> J <br /> i <br /> Accounting for Ambulance Service Revenue *tV. ' <br /> 7 <br /> The FireDepartment of the Town provides ambulance service to the <br /> Community and is also responsible for related billing and collection of <br /> receivables. <br /> li r <br /> The Fire Department reports collections so received upon turnover of L t <br /> cash receipts to the Town Treasurer. g +� <br /> 2 I (' <br />