The following claims were submitted for approval and payment on Abstract 5 of 2011: | |||
General Fund | Vouchers 55 - 74 | $ 6,101.26 | |
Highway Fund | Vouchers 95 - 107 | $20,783.09 | |
Prepay General | Vouchers 14 - 17 | $ 1,600.25 |
General Fund | Checking | $46,914.20 |
Savings | 127,041.89 | |
CLASS | 107,288.88 | |
Historian | 3,035.09 | |
Highway Fund | Checking | 19,653.78 |
Savings | 544,481.38 | |
CLASS | 188,244.96 | |
Cap. Proj. Hwy. | 46,509.15 | |
Landfill | Checking | 46,310.69 |
CLASS | 44,047.87 | |
Fire Protection | Checking | 10,448.89 |
CLASS | 685.30 | |
Capital Project Building | 5,437.17 |
24 dog licenses | $52.00 |
1 Building permits | $57.50 |
1 FOIL Appln | $0.75 |
-------- | |
$110.25 | |
Paid to Supervisor | $98.25 |
Paid to NYS Ag&Mkts (dogs) | $12.00 |
-------- | |
$110.25 |
NAME OF MUNICIPALITY: | TOWN OF FRANKLIN (Franklin County) | ||
PERIOD REVIEWED: | __________________________ | ||
NAME OF COLLECTOR: | __________________________ | ||
REVIEW PERFORMED BY: | __________________________ | ||
DATE OF REVIEW: | __________________________ |
YES | NO | ||
CASH RECEIPTS JOURNAL | |||
Are tax receipts issued for all collections (within 3 weeks) | ____ | ____ | |
Are duplicate copies kept for Treasurer? | ____ | ____ | |
Are collections recorded timely? | ____ | ____ | |
Is the receipts journal balanced against tax collection system on a daily basis? | ____ | ____ | |
Last recorded receipt | Bill# ____ | Date ____ | Amount ____ |
Is the journal maintained in a manner to | ____ | ____ | |
identify date received, payer? | ____ | ____ | |
Are deposits identified? | ____ | ____ | |
Are duplicate deposit slips kept for Town records? | ____ | ____ | |
Do deposit amounts agree with cash receipt amounts? | ____ | ____ | |
Are deposits made within 24 hours of collection? | ____ | ____ | |
Are deposits recorded timely? | ____ | ____ | |
Last recorded deposit | Date ____ | Amount ____ | |
Is the receipts journal totaled and summarized daily? | ____ | ____ | |
CASH DISBURSEMENTS | |||
Are prenumbered checks used for all disbursements other than petty cash? | ____ | ____ | |
Are all checks signed by Tax Collector? | ____ | ____ | |
Are canceled checks returned with bank statements and kept for tax collector records? | ____ | ____ | |
Are checks recorded timely? | ____ | ____ | |
Last recorded check | Check# ____ | Date ____ | Amount ____ |
PARTIAL PAYMENTS | |||
Are partial payments noted in the receipts journal? | ____ | ____ | |
Are partial payments noted in tax collection system? | ____ | ____ | |
Are receipts for partial payments issued promptly? | ____ | ____ | |
BANK RECONCILIATION | |||
Are bank accounts reconciled promptly after bank statements are received? | ____ | ____ | |
Do credits and debits on bank statement match those recorded by Collector? | ____ | ____ | |
PAYMENTS TO TOWN/COUNTY | |||
Are payments to Town made in a timely manner? | ____ | ____ | |
Are payments to County made in a timely manner? | ____ | ____ | |
Are receipts from Town or County signed by both parties? | ____ | ____ | |
Is a file maintained with original signed receipts from both Town and County? | ____ | ____ | |
Overall Evaluation: __________________________________________________________
__________________________________________________________________________ _________________________________________________________________________ | |||
WEEKLY CHECKLIST FOR REVIEW OF TAX COLLECTOR RECORDS | |||
The amounts on deposit in the tax collector bank accounts are: | |||
Taxes received _______________ | |||
Interest received _______________ | |||
Total _______________ | |||
Accountability every two weeks is determined as follows: | |||
Amount paid to Town Supervisor _______________ | |||
Amount paid to County Treasurer _______________ | |||
Total (should agree w/bank bals.) _______________ | |||
END OF COLLECTION PERIOD - RECONCILIATION WITH TREASURER | |||
Date of Reconciliation ____________________
Amount to County Treasurer _______________" |