Town of Belmont, New Hampshire : Annual Report 1992
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This is a serious weakness in internal Belmont Annual Report for 1992 65 accounting controls and should be corrected immediately. Only the Selectman and assessing officials should be able to change property tax assessment amounts.
2. The Tax Collector did not deliver an affidavit of the execution of the tax lien to the Selectmen as required by RSA 80:61. We recommend that the Tax Collector comply with this provision of the tax laws in the future.
3. The Tax Collector did not have warrants commi...tted to her for yield taxes.
The Tax Collector should receive warrants signed by the Selectmen for all taxes to be collected prior to actual collection of the taxes.
4. The Tax Collector has a checking account into which all tax receipts are deposited and then transferred to the Treasurer once a week. We recommend that the tax collections be deposited directly to the Town's General Fund cash account to be available immediately for Town expenses.
POLICE DEPARTMENT REVENUES Police department billings for outside details and charges for copies of accident reports are recorded as revenue only when the cash is received.This revenue should be recorded and recognized when billed.
What to read after Town of Belmont, New Hampshire : Annual Report 1992?
You can find similar books in the "Read Also" column, or choose other free books by Belmont (N.H. : Town) to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
This is a serious weakness in internal Belmont Annual Report for 1992 65 accounting controls and should be corrected immediately. Only the Selectman and assessing officials should be able to change property tax assessment amounts.
2. The Tax Collector did not deliver an affidavit of the execution of the tax lien to the Selectmen as required by RSA 80:61. We recommend that the Tax Collector comply with this provision of the tax laws in the future.
3. The Tax Collector did not have warrants commi...tted to her for yield taxes.
The Tax Collector should receive warrants signed by the Selectmen for all taxes to be collected prior to actual collection of the taxes.
4. The Tax Collector has a checking account into which all tax receipts are deposited and then transferred to the Treasurer once a week. We recommend that the tax collections be deposited directly to the Town's General Fund cash account to be available immediately for Town expenses.
POLICE DEPARTMENT REVENUES Police department billings for outside details and charges for copies of accident reports are recorded as revenue only when the cash is received.This revenue should be recorded and recognized when billed.
What to read after Town of Belmont, New Hampshire : Annual Report 1992?
You can find similar books in the "Read Also" column, or choose other free books by Belmont (N.H. : Town) to read onlineMoreLess
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