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i <br /> services provided. In order for a purchase order system to operate effectively, <br /> purchase orders should be submitted for approval prior to the actual purchase. <br /> i <br /> This practice provides the following controls: <br /> • Appropriation Control - Provides assurance that an adequate appropriation <br /> balance exists to fund the purchase. <br /> • MGL Chapter 30B "Bid Lave' Compliance - Provides assurance that all <br /> purchases requiring competitive bidding have met these requirements. <br /> • Internal Control - Provides for the formal approval/authorization of all <br /> purchases by the appropriate authorities. <br /> We recommend that the Town's purchase order system be properly utilized by <br /> all departments. <br /> 4. Issue Boat Excise Bills <br /> During fiscal year 1998, the Town did not issue any boat excise bills. <br /> Apparently, this occurred because of delays in converting to a new computer <br /> system which was supposed to create laser printed bills. <br /> We recommend the Town take steps to assure these bills are prepared and <br /> mailed as soon as possible. This will minimize the risk of potentially abating <br /> multiple uncollectible excise bills. <br /> i <br /> II <br /> I <br /> 5 <br />