Appendix D- General Recordkeeping Requirements for Town Clerks continued  Checklist for Review of Town Clerk's Records  Cash Receipts  YES NO E 0  Is the cash receipts journal up-to-date?  Is the cash receipts journal maintained in a manner that identifies the date received, payer, purpose, and the amount either individually or totals referenced to d subsidiary receipt records (e.g., water rents receipts register)? Are un-deposited cash receipts safeguarded? Are duplicate deposit slips kept?  D L 0 M D D D D  Do deposit amounts agree with cash receipt amounts?  Are deposits made timely (no later than the third business day after $250 has been E  collected) and recorded up-to-date?  Last Recorded. Deposit: Date la/31/0 Is the cash receipts journal totaled and summarized monthly?  Amount 130,00  L. D YES NO D D E 0 D D D D L D M D D D  Cash Disbursements  Ist the cash disbursements journal up-to-date?  Is.the cash disbursements journal maintained in a manner to identify amounts disbursed either individually or totals referenced/to abstracts or payrolls? Are pre-numbered checks used for all disbursements made by check? Are canceled checks ocheck images jeturned with bank statements and Are all unused checks properly controlled (blank check stock)?  Are all checks signed by the town clerk?  maintained on file?  Are checks recorded up-to-date?  Last Recorded Check: # 133 Date 5/0A1 Amount 1,120. 7L  Office ofthe State Comptroller  30 Division of Local Goyernment: and School Accountability    Appendix D. = General Recordkeeping Requirements for Town Clerks continued  Cash Reconciliations Are bank accounts reconciled? By Whom? Liz PFister Who Reviews/Verifies Them? Sypewisor  YES NO M D  How Ofien? moahly  Ist the bank reconciliation performed timely after the bank statement is received?  D  Last Bank Reconciliation for Each Bank Account  Bank Account DEC Account  Date Performed Jonuery goal  Month Ending December  Are reconciliations documented and available for review?  E D D YES NO 0 YES NO  Does the reconciled bank balance agree with the cash balance recorded in the  accounting records? Deposit Protection  Has the bank pledged adequate, eligible securities to protect town clerk deposits E  that exceed FDIC insurance, if applicable?  Accountability  Isa accountability (what the town clerk owes) determined at the end of each month? D D Does the accountability amount agree with the bank reconciliation and supporting E Are unissued licenses and permits (e.g., dog licenses) safeguarded? Are revenues from town clerk fees comparable with those of previous years?  records?  D E D D L Coid 19 YES NO M D E D D D  Financial Reporting  Are monthly reports and payments made timely to the supervisor? Are monthly reports and payments made timely to other agencies? Do reported amounts on monthly reports agree with cash receipts and  disbursements  books?  Division of Local Government: and: School Accountability 31  Office of the State Comptroller    Appendix D = General Recordkeeping Requirements for Town Clerks continued  Receivables  YES NO DNE D  (fapplicable, such as water rents) Are receivable control accounts maintained?  Ist there indication that the receivable control accounts are reconciled to the detail a  subsidiary records? Comments and Conclusions thot We needed. Avdit done  records gre uell kept, understindale able ofid Hfarmahon  Dec. 2,1011  Dandl MALell  Office of the State Comptroller  32  Division ofl Local Government? and School Accountability,    Appendix D- General Recordkeeping Requirements for Town Clerks continued  Checklist for Review of Town Clerk's Records  Cash Receipts  YES NO E D  Ist the cash receipts journal up-to-date?  Ist the cash receipts journal maintained in a manner that identifies the date subsidiary receipt records (e.g., water rents receipts register)? Are un-deposited cash receipts safeguarded? Are duplicate deposit slips kept?  received, payer, purpose, and the amount either individually or totals referenced to E 0  E D E D a 0 D  Do deposit amounts agree with cash receipt amounts?  Are deposits made timely (no later than the third business day after $250 has been B  collected) and recorded up-to-date?  Last Recorded. Deposit: Date 1231ko Ist the cash receipts journal totaled and summarized monthly?  Amount 1136,00  R D YES NO D D D D D D D D D 0 a D D D  Cash Disbursements  Is the cash disbursements journal up-to-date?  Is the cash disbursements journal maintained in a manner to identify amounts disbursed either individually or totals referenced to abstracts or payrolls? Are pre-numbered checks used for all disbursements made by check? Are canceled checks or check images returned with bank statements and Are all unused checks properly controlled (blank check stock)?  Are all checks signed by the town clerk?  maintained on file?  Are checks recorded up-to-date?  Last Recorded Check: # 1132 Date 1521 Amount 71130.71  Office of the Stote Comptroller  30  Division ofL Local Government: and SchoolA Accountability    Appendix D- General Recordkeeping Requirements for Town Clerks continued  Cash Reconciliations Are bank accounts reconciled? By Whom? Touwn Ckrk  YES NO a D  How Ofen? Menthk  Who Reviews/Verifes Them? GSpe  Is the bank reconciliation performed timely after the bank statement is received? D D  Last Bank Reconciliation for Each Bank Account  Bank Account DEC Account  Date Performed 421  Month Ending /2/30  Are reconciliations documented and available for review?  D D B D YES NO E D YES NO B D C D D B YES NO B D B D D D  Does the reconciled bank balance agree with the cash balance recorded in the  accounting records? Deposit Protection  Has the bank pledged adequate, eligible securities to protect town clerk deposits  that exceed FDIC insurance, ifapplicable?  Accountability  Isa accountability (what the town clerk owes) determined at the end of each month? E D Does the accountability amount agree with the bank reconciliation and supporting Are unissued licenses and permits (e.g., dog licenses) safeguarded? Are revenues from town clerk fees comparable with those of previous years?  records?  Cond-19  Financial Reporting  Are monthly reports and payments made timely to the supervisor? Are monthly reports and payments made timely to other agencies? Do reported amounts on monthly reports agree with cash receipts and  disbursements books?  DivisionofLocdl Government: and School Accountability, 31  Office of the State Comptroller    Appendix D - General Recordkeeping Requirements for Town Clerks continued  Receivables  YES NO Da D  (fapplicable, such as water rents) Are receivable control accounts maintained?  Sewer  Is there indication that the receivable control accounts are reconciled to the detail E D  subsidiary records? Comments and Conclusions  The Toun Ckekis Keepny eygedresers 5hr abe undershi bow fo sFgnarlanuse checks and othep fmseslmtrak  Ckymha Bocembar 3 2cz/  Officey of the State Comptroller  32  Division ofl Local Government: and SchcolAccountabiliy,