Annual report of the Town of Hampton, New Hampshire

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; Town of Hampton Single Audit Combined Report on Internal Control Structure We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the Town's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements or to administer Federal financial assistance programs in accordance with applicabl laws and regulations. We noted that the Town lacks accounting personnel with the expertise and time requirements to report financial data in accordance with generally accepted accounting principles. We have reported this matter in greater detail in a separate letter to the Town's management dated January 31, 1992. A material weakness is a reportable condition in which the design or operatio of one or more of the internal control structure elements does not reduce to relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited, or that noncompliance with laws and regulations that would be material to a Federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. We noted no matters involving the internal control structure i and its operation that we consider to be material weaknesses defined above. We also noted other matters involving the internal control structure and its operation that we reported to the management of the Town in a separate letter - dated January 31, 1992. This report is intended for the information of management and the Board of Selectmen. This restriction is not intended to limit the distribution of this report, which is a matter of public record. f^^Okc^^ January 31, 1992 pL0DZIK & SANDERSON Professional Association 166 - 44 -
Plodzik & Sanderson Professional Association 193 North Main Street Concord, N.H. 03301 (603)225-6996 INDEPENDENT AUDITOR 'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ISSUED BY THE GAO To the Members of the Board of Selectmen Town of Hampton Hampton, New Hampshire We have audited the general purpose "financial statements and the combining and individual fund financial statements of the Town of Hampton as of and for the year ended December 31, 1991, and have issued our report thereon dated January 31, 1992. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance with laws, regulations, contracts, and grants applicable to the Town of Hampton is the responsibility of the Town's management. As part of our audit, we assessed the risk that noncompliance with certain provisions of laws, regulations, contracts, and grants could cause the financial statements to be materially misstated. We concluded that the risk of such material misstatement was sufficiently low that it was not necessary to perform tests of the Town's compliance with such provisions of laws, regulations, contracts, and grants. This report is intended for the information of management and the Board of Selectmen. This restriction is not intended to limit the distribution of this report, which, upon acceptance by the Town, is a matter of public record. >^w^## January 31, 1992 PLOKIK & SANDERS Professional Association 167 45 -
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Town of Hampton 354th Annual Report
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The 1991 Hampton Annual Report is d
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TABLE OF CONTENTS Officials.......
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HAMPTON TOWN OFFICERS/1991 Moderato
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Alternates: David A. Weber 1992 She
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Town Bookkeeper Jan C. LaPlante Tow
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ARTICLE 2: Are you in favor of the
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"Bed and Breakfast: A dwelling in w
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To see if the Town will vote to ame
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ARTICLE 25: Are you in favor of the
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ment of a Fire Department sedan; to
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Ouellette. The motion for reconside
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Nutrition Program's meals services
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as may be available for the constru
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paragraph to begin "To see if the T
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C. In any year that the full amount
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APPENDIX We, the undersigned legal
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BOARD OF SELECTMEN ANNUAL REPORT As
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After the Special Town meeting in O
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damage to homes from NorEast Lane t
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needed during the peak hours of bot
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Motor Cycle Violations 22 One Way V
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Hospital Matters-Sick/Injured Trans
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REPORT OF THE FIRE DEPARTMENT 41 Fu
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ANNUAL REPORT DEPARTMENT OF PUBLIC
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HamDton Recreation "gpFarks The Ham
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1991 CEMETERY TRUSTEES ANNUAL REPOR
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1991 ASSESSOR'S ANNUAL REPORT First
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shows that of the total increase (2
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TAX COLLECTOR'S REPORT In 1991 this
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Summary of Tax Sales/Tax Lien Accou
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Christening September 28, 1991 SSN
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TRUSTEES OF THE TRUST FUNDS A total
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1 CO! CM COi 0CT. VO t— lf\t— o
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ANNUAL REPORT BUILDING INSPECTION D
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HAMPTON PLANNING BOARD In 1 991 the
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HAMPTON CONSERVATION COMMISSION ANN
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HAMPTON HIGHWAY SAFETY COMMITTEE AN
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: AMERICAN LEGION HAMPTON POST 35 T
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CHILDREN BORN TO HAMPTON RESIDENTS
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Caela Lyn Franklin 09-27-91 Mary Au
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Richard N. DeCost Henrietta Ann Dau
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Theodore P. Vassallo, Jr Janet Eliz
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James J. Dunlap Janet Starr Todd Ke
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DEATHS OF HAMPTON RESIDENTS - 1991
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1992 WARRANT AND BUDGET TOWN OF HAM
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" TOWN OF HAMPTON STATE OF NEW HAMP
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ARTICLE 8 To see if the Town will v
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ARTICLE 21 To see if the Town will
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Amend by adding after "Sec. 2:104 P
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ARTICLE 37 To see if the Town of Ha
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. Mechanical Protection Device: An
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ARTICLE 47 To transact any other bu
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nnn 4 8nn Acct. No. PURPOSES OF APP
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Acct. No. TAXES 3120 Land Use Chang
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HAMPTON BEACH VILLAGE DISTRICT HAMP
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Bigelow & Company Certified Public
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Bigelow & Company Certified Public
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HAMPTON BEACH VILLAGE DISTRICT COMB
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HAMPTON BEACH VIUAGE DISTRICT DESIG
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HAMPTON BEACH VILLAGE DISTRICT SUPP
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HAMPTON BEACH VILLAGE DISTRICT NOTE
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SCHEDULE OF TOWN BUILDINGS Municipa
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TOWN OF HAMPTON TABLE OF CONTENTS D
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PXocLzi Jc & Sanderson I*irof:ess±
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GENERAL PURPOSE FINANCIAL STATEMENT
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A (1) Fiduciary Account Totals Fund
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Page 143 and 144: EXHIBIT E TOWN OF HAMPTON Statement
Page 145 and 146: TOWN OF HAMPTON NOTES TO THE FINANC
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Page 161 and 162: COMBINING AND INDIVIDUAL FUND FINAN
Page 163 and 164: EXHIBIT A-l (Continued) TOWN OF HAM
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Page 171 and 172: B-l 350th Anniversary Committee Nee
Page 173 and 174: B-2 350th Anniversary Committee Nee
Page 175 and 176: EXHIBIT B-4 TOWN OF HAMPTON Special
Page 181 and 182: EXHIBIT B-10 TOM OF HAMPTON Special
Page 183 and 184: C-l Totals Agency December 31, Dece
Page 185 and 186: SINGLE AUDIT ACT INDEPENDENT AUDITO
Page 187: Town of Hampton Single Audit Combin
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Page 193 and 194: ed (Deferred) Expenditures Accrued
Page 195 and 196: SCHEDULE 1 TOWN OF HAMPTON Statemen
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Page 199 and 200: Plodzik & Sanderson Professional As
Page 201 and 202: TOWN OF HAMPTON NEW HAMPSHIRE \ COM
Page 203: RESIDENTIAL RUBBISH COLLECTION SCHE
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Annual report of the Town of Hampton, New Hampshire

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