Annual Reports, Town of Bridgewater, New Hampshire 1971
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Proof of the Treasurer's balance as of De- cember 31, 1971, is indicated in Exhibit B-2. Audit Procedure The accounts and records of all town officials charged with the custody, receipt and disbursement of public funds were examined and audited in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing pro- cedures as were considered necessarv in the circumstances. Verification of uncollected and unredeemed tax...es was made by mailing notices to delinquent taxpayers as indicated by the Tax Collector's records. Consequently, the amounts of uncollected and unredeemed taxes as indicated in this report are subject to any changes which may be necessitated bv the return of verification notices. Certificate of Audit This is to certify that we have examined and audited the accounts and records of the Town of Bridge water for the fiscal year ended December 31, 1971. 16 Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing pro- cedures as were considered necessary in the circumstances.
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