Annual Reports of the Town of Sharon, New Hampshire 1958

Cover Annual Reports of the Town of Sharon, New Hampshire 1958
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As indi- cated by the budget summary (on page 15), a net unexpended balance of appropriations of $158.34, plus a net revenue surplus of $261.68, resulted in a net budget surplus of $420.02.
11 Summary of Receipts and Expenditures : (Exhibit B-1) A summary statement of receipts and expenditures for the fiscal year ended December 31, 1958, made up in accordance with the uniform classification of accounts, is included in Ex- hibit B-1. Proof of the Treasurer's balance as of December 31, 1958, is i
...ndicated on page 19.
Audit Procedure The accounts and records of all town officials charged with the custody, receipt and disbursement of public funds were ex- amined and audited. Vouchers and cancelled checks were compared with supporting invoices and payrolls as well as entries in the books of record. Receipts were checked by source insofar as possible and totals of receipts and expenditures verified. Book balances were verified by comparison with reconciled bank balances made from statements obtained from depository banks.


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Annual Reports of the Town of Sharon, New Hampshire 1958
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