|
TOWN OF MASHPEE, MASSACHUSETTS
<br /> SUPPLEMENTARY INFORMATION
<br /> SCHEDULE OF 'TAKES AND EXCISE � R
<br /> Year ended June 30, 1985
<br /> f
<br /> Abatements Transfers
<br /> Uncollected and to Tax Uncollected
<br /> June 30, 1984 Commitments Refunds Adjustments Titles Collections June 30, 1985 0
<br /> f;
<br /> eal estate taxes: 236 $ 36 955 $4,383,180 $ 256,189
<br /> 18 $4,677,751 $30,809 $3�, 1 268 314 ( 63) I
<br /> 1984 $324,500 14,430 22,160 48,5 9 , f
<br /> 1983 53,822 1,064 10,691 9,703 34,514 ( 22)
<br /> Prior 6,258 3,060 ( 330) 934 2,594
<br /> 384,580 4,677,751 46,303 68,147 94,847 4,686,942 258,698
<br /> rsonal property taxes: 234,452 14,454
<br /> 1985 246,062 5,424 2,580
<br /> 12,848
<br /> 1984 1,634 976 9,891 3,615
<br /> 3,807
<br /> 1983 3,349 3,845 168 3,143
<br /> Prior
<br /> 2 859 2,580 44 235
<br /> 19,056 246,062 10,865 9,981 244,555 21,447
<br /> Total property taxes $403,636 $4,923,813 $57,168 $78,128 $94,847 $4,931,497 $280,145
<br /> i
<br /> for vehicle excise: 8 0 $ 111,782 $ 37,953
<br /> 18 $ 157,443 $ 325 $ 33 8
<br /> 95 1 556 12, 39
<br /> 2 2 23 9
<br /> 68
<br /> 7 ,
<br /> 6 052 ,93
<br /> 7
<br /> t as e 1
<br /> 4 3 ,379 4 146 8,3b i
<br /> 1983 10,750 2,154 67 464 7'274 10,209
<br /> Prior 55,492 236 38,245
<br /> Total motor vehicle710 $ 194,758 $ 69,362
<br /> excise $104,621 $ 226,649 $ 3,560 $70,
<br /> texcise: $ 11,094 $ 3,901
<br /> 1985 $ 16,997 $ 351 $ 2,353 , 3 184 2,389
<br /> 1984 5,046
<br /> 102 916
<br /> 212 68 1,409
<br /> Prior 1,179 p i
<br /> 1983 1,636 58 109 77 1,001
<br /> Total boat excise $ 7,861 $ 16,997 $ 514 $ 3,590
<br /> 082 $ 870
<br /> $ 13, , 0
<br /> II
<br /> In accordance with the requirements of the Massachusetts Bureau of Accounts, summarized below are the significant
<br /> auditing procedures which were applied to taxes and excise by Malone &_Tandler, Certified Public Accountants.
<br /> the commitments were compared to and found to be in agreement with the Assessors' records. Abatements and adjustments 4i
<br /> were tested by reference to supporting documentation and Assessors' records. Collections were compared to and found to
<br /> be in agreement with both the Treasurer's and Accountant's records. The tax titles were compared with the records of the
<br /> 30, 1985
<br /> Accountant, and the Registry uncol
<br /> of Deeds. Requests for confirmation of uncollected taxes and excise as June
<br /> 1985 were mailed directly to certain taxpayers on a test basis. The reconcilements of the lected taxeess and
<br /> excise as of June 30, 1985, per the Collector's commitment books to the Accountant's general ledger, were tested and no
<br /> slgoifieant differences were noted.
<br /> f,
<br /> I'12
<br /> �,ateaiiu
<br />
|