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i <br /> I <br /> I <br /> I <br /> I <br /> F � <br /> UNIFORM MUNICIPAL ACCOUNTING SYSTEM 1 <br /> I <br /> DEPARTMENTAL WORK SHEETS � <br /> � I <br /> PRIOR YEARS RECOMMENDATION <br /> I <br /> The Town develop detailed expense budget worst sheets in ac- <br /> t <br /> cordance with Uniform Municipal Accounting g System (UMAS) <br /> i <br /> prescribed by Commonwealths Department of Revenue to provide the p <br /> ' f <br /> following: <br /> f <br /> A. Facilitate the conversion to the UMAS Accounting System <br /> as of July 1, 1330. <br /> H. Provide comparability between the Townfs accounting '. <br /> records and budget detail. <br /> C. Simplify posting of the approved budget to the Town' s <br /> f' <br /> accounting records. <br /> O. Comply with the UMAS account structure and facilitate [ <br /> . t <br /> reporting 'requirements. <br /> I <br /> CURRENT YEARS STATUS '' I <br /> The Town implemented the above recommendation which has as- E <br /> sisted the Town Accountant in a smooth transition with regards to E <br /> ' Y <br /> converting to the new accounting system WMAS). <br /> The Town has fully adopted the UMAS accounting system for f <br /> fiscal 1991 and is fully computerized. The advantages of this f. <br /> system area <br /> i <br /> 1 , <br /> it <br />