Town of Belmont, New Hampshire : Annual Report 1993

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It is apparent that the Tax Collector did not follow through with the reconciliation process during the year. While we understand the difficulty involved in a mid-year conversion of computer systems, we also must stress the importance of reconciling the Tax Collec- tor's accounts to insure a proper accounting for all taxes committed to the Collector.
RECOMMENDATIONS We discussed the following recommendations with the Tax Collector and her assistant: 1. We recommend that the Tax Collector reconc
...ile monthly with the Town Accountant using the records generated by the computer collection system. We further suggest that any changes in assessed valuations be adjusted through an added tax war- rant or an abatement. Such an adjustment should only be made after the second billing has been generated.
2. Reconcile remittances to the Treasurer with amounts received per the "Tax Collector's Trial Balance" report from the computer. Any variances noted should be researched and reconciled with the Treasurer.


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