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TOWN OF MANSFIELD, MASSACHUSETTS
General Accounts
Taxes and Water
Rates
Uncollected
Transfers
Audit
July 1, 1978
Commitments
Abatements
to Tax Title
Refunds
Collections
Adjustments
Real estate taxes:
1976
17,960
-
(26)
5,152'
-
13,195
361
1977
101,609
-
-
10,655d
-
64,979
-
1978
307,594
-
45,880
17,093''
1,578
161,628
(1,285)
1979
-
5,806,470
135,718
-
16,309
5,477,873
(510)
427,163
5,806,470
181,572
32,900J'
17,887
5,717,675
(1,434)
Personal Property taxes:
1972
1,015
-
-
-
-
-
-
1973
1,892
-
-
-
-
-
-
1974
871
208
-
-
72
-
1975
1,504
-
9
-
-
27
-
1976
3,168
-
31
-
4
653
-
1977
5,526
-
260
-
-
1,443
(168)
1978
6,813
-
437
-
-
3,079
-
1979
-
257,103
2,703
-
535
249,021
-
20,789
257,103
3,648
-
539
254,295
(168)
Motor vehicle excise taxes:
1972
335
-
-
-
-
-
13
1973
(13)
-
-
-
-
15
28
1974
34,113
-
353
-
-
231
(6)
1975
33,820
-
750
-
96
1,410
3
1976
41,276
-
1,077
-
369
4,925
(103)
1977
22,538
77,711
7,923
-
1,197
49,981
(4,716)
1978
96,517
243,733
31,976
-
8,787
253,286
1,075
1979
-
552,603
29,864
-
1,293
280,119
-
228,586
874,047
71,943'
-
11,742
589,967
(3,706)
Water rates and services
16,689
248,625
10,221
420?'
276
237,397
250
Schedule 1
Uncollected'
June 30, 1979
25,975
83,286
208,678
317,939
1,015
1,892
591
1,468
2,488
3,655
3,297
5,914
20,320
348
33,523
31,759
35,540
38,826
64,850
243,913
448,759
17,802
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Original
Interest
Amount
Rate
Inside debt limit:
School addition $
550,000
5.7%
High school roof
335,000
5.5
Outside debt limit:
Schools:
Kindergarten
400,000
4.2
Robinson
830,000
3.2
High school
2,900,000
4.4
High school
1,450,000
6.2
Water:
Dustin Well
430,000
5.7
Witch Pond Well
505,000
4.8
Electric:
Serial Bonds
500,000
4.2
Serial Bonds
200,000
4.8
TOWN OF MANSFIELD, MASSACHUSETTS
Serial Bonds Payable
Year Ended June 30, 1979
Issue
Maturity
Balance
Date
Date
July 1, 1978
Retirements
4/15/77
4/15/91
$ 510,000
$ 40,000
10/01/75
10/01/78
110,000
110,000
620,000
150,000
12/01/72
7/01/64
10/01/67
7/01/69
4/15/77
11/01/73
12/01/72
11/01/73
12/01/81
7/01/84
10/01/87
7/01/84
4/15/90
11/01/87
12/01/82
11/01/83
175,000
280,000
1,450,000
650,00
2,555,000
395,000
350,000
745,000
250,000
120,000
370,000
45,000
40,000
145,000
100,000
330,000
35,000
35,000
70,000
50,000
20,000
70,000
Schedule 3
Balance
June 30, 1979
$ 470,000
470,000
130,000
240,000
1,305,000
550,000
2,225,000
360,000
315,000
675,000
200,000
100,000
300,000
$ 3,670,000
17
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PEAT, MARWICK, MITCHELL 8c CO.
CERTIFIED PUBLIC ACCOUNTANTS
ONE BOSTON PLACE
BOSTON. MASSACHUSETTS 02108
ACCOUNTANTS' REPORT ON COMPLIANCE
Board of Selectmen
Town of Mansfield, Massachusetts
We have examined the financial statements of the various accounts of the Town of
Mansfield, Massachusetts as of June 30, 1979 and have issued our report dated
September 28, 1979. Our examination was made in accordance with generally accepted
auditing standards and accordingly included such tests of the accounting records
and such other auditing procedures as we considered necessary in the circumstances.
In connection with ourexamination, we also (a) performed tests of compliance with
the Revenue Sharing and Antirecession Fiscal Assistance Acts and regulations as
required by Sections II.C.3 and III.C.3 of the "Audit Guide and Standards for
Revenue Sharing and Antirecession Fiscal Assistance Fund Recipients" (Guide)
issued by the Office of Revenue Sharing, U.S. Department of the Treasury and (b)
compared the data on Bureau of Census Form RS -8, with the records of the Town of
Mansfield, Massachusetts, as required by Sections II -C.4 of the Guide.
Based on these procedures, we noted no instance of non-compliance with the afore-
mentioned acts and regulations and no material differences between the data on
Bureau of Census Form RS -8 and the records of the Town of Mansfield, Massachusetts
for the year ended June 30, 1979.
September 28, 1979
19
Our examination of the financial statements made in accordance with generally
accepted auditing standards, including the study and evaluation of the Town's
system of internal accounting control for the year ended June 30, 1979 that was
made for the purposes set forth in the first paragraph of this report, would not
necessarily disclose all weaknesses in the system because it was based on selective
tests of accounting records and related data. However, such study and evaluation
disclosed the following conditions for your consideration.
Systems Review
Our evaluation of the Town's major accounting systems revealed these systems were
functioning effectively. Further, it disclosed certain areas where internal
accounting controls could be strengthened to enhance the systems effectiveness at
little or no additional cost to the Town. Below are our recommendations for the
Town's consideration:
• Payroll
We understand file cabinets have been received for use in the accumula-
tion of personnel payroll data and have been placed under the Town
Manager's supervision. We concur that a centralized personnel file (for
all personnel except school which has its own file for administrators,
teachers, custodians, and cafeteria employees) is needed for the accumu-
lation of necessary documentation (i.e., hiring authorizations, deduc-
tion forms, sick time accumulation, etc.). Further, a "documentation
checklist" should be developed listing the minimum documentation
requirements. This checklist would provide a convenient reminder of the
Town's minimum documentation requirements and should be placed in the
employee's personnel file. In order to monitor the adherence to the
Town's documentation standards, we suggest a responsible official "spot
check" these files on a test basis periodically throughout the year.
The Treasurer/Collector's and School Business Manager's offices are
responsible for payroll information input into the Baybank computer
payroll system. While our testwork uncovered no input discrepencies, we
feel signature approval on the input sheets by the Treasurer/Collector
and Business Manager (for General Government and School hirings
respectively) would provide greater assurance of the data's accuracy and
authorization of employment and reduce the possibility of unauthorized
master file changes.
• Purchasing
While the current system utilizes purchase orders subject to approval by
the Town Manager, no record is kept of the numbers issued and used by
each department. In order to ensure control is maintained over Town
purchases, a log should be kept detailing the issuance and disposition of
all purchase orders.
In our testwork, instances were noted where purchase order dates either
coincided with or followed the invoice dates. Such occurances would
suggest that goods were purchased before actually approved. We were told
departments are allowed to purchase small items as needed with final
21
approval by Town Manager (often after goods have been received). We
suggest a formal policy be established to provide guidelines as to when
no prior purchase order approval would be needed such as in cases of
emergency or very small dollar purchases.
Currently, no formalized documentation is required to substantiate
actual receipt of goods. To ensure expenditures are made only when goods
have been received, the receiving report should be attached to the
invoice and the invoice should be initialed by department heads respon-
sible for receipt or ordered items.
During our examination several instances were noted where purchase
discounts were lost and one case where sales tax was improperly paid.
Since the invoices are presently reviewed by the Town Accountant's
office, we feel an added review procedure should be made to ensure
discounts are taken and sales taxes are not paid.
Several purchase orders were missing pertaining to the school depart-
ment, specifically for custodial supplies and purchases made before the
new purchase order system took effect. Adherence to the Town's purchase
order requirements should be reiterated to the appropriate Town's
personnel, as purchase orders fix responsibility for and approval of
Town expenditures.
Our review of bid procedures noted one exception relating to a school
furnace cleaning project. Total expenditures exceeded $1,000 yet the
project was not put out to bid as required by Town Bylaws. This
particular exception (furnace cleaning) was corrected for fiscal year
1980.
No formal authorization is required for establishment of encumbrances on
unexpended appropriations at fiscal year end. Our testwork noted most
departments sent letters requesting holdover amounts to Town Accountant,
but not all holdovers were documented in this manner. Proper holdover
treatment would be best controlled through Town Manager's review and
approval before the letter is sent to the Accounting Department. This
procedure should be documented by Town Manager's signature.
• General
In conjunction with the above, at the end of each fiscal year, all
unexpended appropriations not closed into surplus should be reviewed to
ensure the need for continuing into the next fiscal year. Additionally,
an analysis should be made between the outstanding real estate and
personal property tax levies versus the unused overlay amounts for each
individual levy. Any excess should be credited into Overlay Surplus. At
June 30, 1979, after audit adjustment, the Overlay Surplus amounted to
approximately $125,000 of "available funds".
Accounting Department
The general ledger accounts reflected numerous mispostings requiring audit adjust-
ments to agree accounts with supporting detail kept by other departments. However,
the segregation of the Town Clerk and Accountant position into two separate posi-
tions and hiring of new Town Accountant during February 1979 has already begun and
should continue to eliminate the number of general ledger mispostings. Noted below
are specific areas found to be in error:
07,
• Tax and Special Assessment Accounts
The Treasurer/Collector provides a monthly activity summary sheet of all
taxes committed to her department. This report should be used by the
Town Accountant to reconcile general ledger balances at month end.
• Trust Fund Accounts
At the end of the fiscal year, the Treasurer/Collector provides the Town
Accountant with a report summarizing all Trust Fund activity. This
report should be used by the Town Accountant to ensure general ledger
accuracy.
• Electric Light Department Accounts
The Electric Light Department provides accounting with a monthly report
summarizing activity for all the Electric Light general ledger accounts.
Once again, this report should be used as a means to reconcile general
ledger account balances with detail per the Electric Light Department.
• Abatement Postings
At least quarterly, the Town Accountant should agree the total amount of
abatements posted into the general ledger tax accounts with the total
abatements granted as summarized by Assessor's Department.
• Water Billing Accounts
Similar to above, a monthly report is sent from the Water Department to
the Accounting Department summarizing water billings, receipts, etc.
This report should be used as a means to verify general ledger balances.
Additionally, below are two suggestions which would greatly improve the organiza-
tion of the general ledger. We feel proper organization of general ledger accounts
tend to minimize the possibility of account mispostings.
First, encumbrances carried over from the previous year should be segregated from
the current year's appropriation within the general ledger. This procedure would
provide for easier monitoring and assurance that the prior year balances are spent
for reasons originally intended.
Second, to greatly simplify the posting and trial balancing procedures within the
general ledger, a chart of accounts should be developed. As it now stands, some
accounts have assigned numbers while others do not. This procedure would be
required should the Town computerize its general ledger system.
Treasurer/Collector
• As defined by statute, the Treasurer/Collector's department is assigned
the duty of collecting cash and posting to the detailed tax records. An
ideal system of internal accounting controls would segregate the duties
of cash collections and posting to detailed accounts. To help minimize
the internal control weakness created by law, efforts should be made to
segregate these duties within the department to the extent practical
(i.e., different individuals should perform the cash collection and
detail record posting functions).
23
• In the area of Tax Titles, a copy of the newspaper advertisement should
be kept on file as documentation that legal provisions have been complied
with.
s Cash Receipts
The Building Department receipts should be turned over to the
Treasurer/Collector on a daily basis (currently turned over monthly).
This would provide the Town with prompt use of these receipts for
expenditure and investment purposes.
School cafeteria daily receipts and subsequent deposits are handled by
one individual. In order to determine the propriety of recorded
cafeteria sales we suggest the cafeteria supervisor agree register sales
tapes with validated deposit tickets or count cash boxes (for funds
without cash registers) periodically throughout the year.
Assessors Department
Our review of field card valuations noted two exceptions out of the fifty cards
tested. These exceptions amounted to a $4,725 understatement of property valua-
tions. In order to minimize the loss of property tax revenues due to clerical
errors we suggest field card calculations be re -checked by a second individual and
that such review be documented by initialling the field cards.
Some small discrepancies were found when totalling the monthly abatement and exemp-
tion reports created by the Assessors' Department. Occasionally, detail within the
report is updated but no change was made to the balance. Since the balance is the
figure posted to the general ledger, the reports should be reviewed to ensure all
changes were carried into final balance.
Delinquent motor vehicle excise receivables should be reviewed on a periodic basis
(at a minimum quarterly) and either abated, where appropriate, or followed up for
collection by the Treasurer/Collectors office.
General
The Town experienced over expended appropriations in three accounts relating to the
1978 blizzard. The Commonwealth requires these overexpended appropriations to be
raised in the subsequent fiscal year tax levy. To date, these amounts have not
been properly raised as required by the Commonwealth.
In our review of Departmental Accounts Receivable, we found ambulance receivables
dating back to 1975. Further examination revealed approximately 508 of the $30,000
outstanding is older than two years. The details making up this account should be
reviewed and older amounts followed up for subsequent collection by a responsible
Town official on a monthly basis.
Our review of the "state aid to highways" account revealed this receivable of
$173,000 dates as far back as 1970. We suggest that collection of this account or
other appropriate action be actively pursued by a responsible Town official.
24
Data Processing
As part of our review of the Town's system of internal accounting controls, we met
with Light Department personnel to discuss and review that department's computer-
ized billing and accounts receivable system. Our review focused on general
controls which are environmental in nature, i.e., internal control features that
should exist for all data processing applications as opposed to specific applica-
tion (billing, cash receipts, etc.) controls. Realizing the cost of implementing
internal control feature should not exceed the benefit derived from such features
(cost/benefit approach) the following recommendations are made for your considera-
tion:
• Program control and documentation
- Town should request detailed program listings from Digital
Business Systems, Inc. (DBS). Copies of such listings should
be maintained at the computer installation and another at an
off-site location with a "secured" storage facility (i.e.,
fireproof safe, etc.).
- Once the debugging phase is completed, program access should
be restricted to designated personnel who are not involved
with the daily computer operation (computer operators).
- Program revisions should be formally approved by designated
town officials and in no instances should computer operators
initiate program changes.
• Operators Manual
Presently, operators instructions, commonly referred to as "run -books",
are documented in the form of instruction sheets prepared by the Light
Department Office Manager and DBS. As more applications are computer-
ized, consideration should be given to preparing detailed procedural
instructions, by application and incorporating these write-ups in an
"Operators Manual". As is the case of all critical documentation, a copy
of this manual should be stored off-site.
• File Back-up
The Town utilizes the "grandfather, father, son" system of file reten-
tion for its master files. The primary objective in file back-up is to
provide a reasonably current starting point for the creation of a master
file that was inadvertently destroyed. While the Town's back-up
procedures are adequate we suggest off-site storage of these important
master files as an additional safeguard.
• File Maintenance
Presently, file maintenance is being performed by all Light Department
office personnel. The source document for file maintenance input is a
standardized form approved by the Office Manager. The computer output
listing is a daily listing of all changes made. The weakness rests in
the fact no one compares the input form to the output listing to assure
the validity of the changes made. We suggest a review be made and
documentation by someone other than the individual processing the
change.
25
• Input/Output Control Documentation
Presently, daily output of processed meter readings are compared to the
meter readers' book by a clerk other than the individual who processed
the data. This verification procedure is time consuming but an excellent
control over the data conversion process. If the volume of data
processed makes "100% sight verification" impractical, we suggest the
establishment of batch control totals prior to processing. These manual
totals should be reconciled to the daily billing listings as an overall
proof of the accuracy of data converted. While it is still practical to
sight verify all data processed, we recommend this procedure be
documented by "checking off" the line items verified and initialling the
daily listings.
o Formal Disaster Plan
Presently, the Town has a verbal agreement with DBS for back-up services
in the event of a disaster to the Town's computer installation. We
suggest a formal disaster plan be drawn up between the Town and DBS.
This formalized plan would eliminate any potential misunderstandings
between the parties involved in the event a disater occurs.
s Organization
The data processing function is centered in the Municipal Light Depart-
ment with that department's Office Manager serving as the Data Proces-
sing Manager. While this arrangement has been functional to date, some
consideration should be given to a centralized data processing function.
As additional systems are computerized, the need for a centralized data
processing function to schedule and control computer usage, control data
files, coordinate program and system enhancements with both DBS and the
Town's EDP Committee, etc. will become more apparent.
The foregoing conditions were considered in determining the nature, timing, and
extent of audit tests to be applied in our examination of the financial statements,
and this report of such conditions does not modify our report dated September 28,
1979 on such financial statements.
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