1969-1987-FISCAL AUDITS - Laserfiche WebLink

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Approval of Emergency Repairs The Selectmen, with Finance Committee concurrence, approved, in March, ! . 1983, an emergency repair of a brushbreaker ; the repair cost of which was in excess of $2,000, without the benefit of public bid. This action is allowed by Chapter 149, Section 44A, of the General Laws of the Commonwealth but only with the prior approval of the Commissioner of Revenue or his designee. I Bidding Procedures We found substantial compliance with public bidding procedures and, overall, were impressed with purchasing practices in effect in the Executive Secretary's office. On the other hand, there may be opportunities to I ' achieve savings on bulk purchases of items not requiring public bid. Purchases of uniforms for Police and Firefighters and purchases of tires for the Police, Fire and Highway Departments are not advertised for public bid. For fiscal 1983, uniform purchases totaled about $5,000 and I. tire purchases totaled about $9,000. While individual purchases did not require public bid, we believe that savings could be achieved through annual public bids for bulk purchases. i Accounting for Tax Possessions The Selectmen of the Town are responsible for the disposition of tax Possessions - Town owned parcels of real property foreclosed by. the Town for nonpayment of taxes. We observed there was no listing or record of such tax i Possessions except as disclosed in the general property records maintained i by the Assessors' Department. We recommend that a record of tax possessions be compiled and maintained for use by the Selectmen in assisting them in the ! disposition or other best use of such property. This record would also serve to support amounts shown as Tax Possessions in the control account maintained by the Town Accountant. 1 Q A 4 6i