Annual report of the Town of Hampton, New Hampshire

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TOWN OF HAMPTON NEW HAMPSHIRE COMMUNICATION OF REPORTABLE CONDITIONS, COMMENTS AND RECOMMENDATIONS DECEMBER 31, 1991 176
Plodzik & Sanderson Professional Association , accountants & auditors D. Plodzik, PA Armund G.Martincuu, CPA ;. I- Sanderson, PA Tamar M.J. Maynard, CPA J , vlercicr, Jr., CPA James A. Sojka, CPA T. Pern-, CPA John C. Smith, CPA David I. Pctrctta, CPA January 31, 1992 To the Members of the Board of Selectmen and Town Manager Town of Hampton Hampton, New Hampshire We have audited the financial statements of the Town of Hampton for the year ended December 31, 1991, and have issued our report thereon dated January 31, 1992. In planning and performing our audit, we considered the Town's internal control structure in order to determine the scope of our auditing procedures for the purpose of expressing our opinion on the financial statements. Our review of these systems was not intended to provide assurance on the internal control structure and should not be relied on for that purpose. Under the 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 financial statements. A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The following conditions were noted that we do not consider to be material weaknesses: FINANCIAL OFFICER Again as in past years, we recommend that the Town acquire a financial officer to oversee the financial records and status of the Town on an ongoing basis. While we have found the bookkeeping to be very much improved over prior years, there are still several aspects of the Town's financial reporting structure which need to be addressed. For the most part, the records of the Town are still being maintained on a cash basis. Abatements of taxes are not recorded unless they result in a cash refund being made. Receipts of tax payments are recorded as revenue, rather than reducing prior period receivables. Adjustments to correct these and other cash postings are made at year's end by the auditors. 177 3£ forth Main Street • Concord, New Hampshire 03301-5046 • Telephone: 603-225-6996 Fax: 603-224-1380
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il n 5 i I - fi ^ /v- :/~r—J». J
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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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A (2) Fiduciary Fund Types Trust an
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Fiduciary Fund Type Expendable Trus
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Special Revenue Funds Variance Favo
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EXHIBIT E TOWN OF HAMPTON Statement
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TOWN OF HAMPTON NOTES TO THE FINANC
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Page 155 and 156: TOUN OF HAMPTON NOTES TO THE FINANC
Page 161 and 162: COMBINING AND INDIVIDUAL FUND FINAN
Page 163 and 164: EXHIBIT A-l (Continued) TOWN OF HAM
Page 165 and 166: A-2 (1) (Over) Expenditures Encumbe
Page 167 and 168: A-2 (2) (Over) Expenditures Encumbe
Page 169 and 170: THIS PAGE LEFT BLANK INTENTIONALLY
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 and 188: Town of Hampton Single Audit Combin
Page 189 and 190: Plodzik & Sanderson Professional As
Page 191 and 192: ?lodzik & Sanderson Professioanal A
Page 193 and 194: ed (Deferred) Expenditures Accrued
Page 195 and 196: SCHEDULE 1 TOWN OF HAMPTON Statemen
Page 197: Income Balance of Balance Balance P
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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