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Annual Management Letter, FY 2011.pdf

YEML11.pdf
Preview of Annual Management Letter, FY 2011
🔗 Source: townofblandford.com
📊 Size: 67 KB
👤 Author: ldarling
⬇️ Downloads: 102

Summary

The Town of Blandford, Massachusetts, had several internal control issues for the year ended June 30, 2011, including material weaknesses in accounts receivable reconciliation, tax collector's office controls, and receivable accounts. Significant deficiencies were found in disbursement controls. The lack of reconciliation procedures for accounts receivable resulted in material variances in property taxes, excise taxes, and water user charges, leading to audit opinion exceptions and a negative free cash position. Recommendations include establishing formal procedures to reconcile accounts receivable balances monthly to improve accuracy and reduce errors.

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Description

The Town of Blandford, Massachusetts, had several internal control issues for the year ended June 30, 2011, including material weaknesses in accounts...

Technical Information

  • File Format: PDF
  • File Size: 67 KB
  • Pages: 13
  • Language: EN
  • Author: ldarling
  • Total Downloads: 102
  • Last Updated: 6 hours ago

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