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building, gas and wiring permits . As we stated last year , internal control requires the separation of the billing and collection functions or , if not practical , to use pre-numbered permit or receipt forms which would be accounted for as issued. Pre-numbered forms are used by other Town offices for revenue control . Use of pre-numbered forms by the office of building inspector would increase internal control over its cash receipts . ' i 1984 COMMENTS AND RECOMMENDATIONS Compliance with General Laws of Massachusetts SII At the July 2 , 1984 Special Town Meeting, overlay surplus I �! funds of $401000 were appropriated to fund the furnishing and equipping of a public works facility. Chapter 59 Section 25 of I the General Laws of Massachusetts provides that "overlay surplus funds be used for extraordinary or unforeseen expenses" . We question whether the equipping of a public works facility is either extraordinary or unforeseen. The budget for Board of Health for fiscal 1984 included an appropriation of a $1 , 000 contingency. We believe the only contingency appropriation allowed under the General Laws of Massachusetts is the annual reserve fund which is under the control of the Finance Committee . In the July 1984 Special Town Meeting, interest on temporary �1 loans was funded from excess loan proceeds from past construction Of the Town's middle school . Chapter 44 , Section 20 of the General i Laws of Massachusetts provides that, "if a balance remains after the completion of the project for which the loan was authorized , !14� such balances may, at any time , be appropriated by a city, town or district for any purposes for which a loan may be incurred for an equal or longer _...� ,,. g period of time or any such balance not in excess I � A. 3 ��