Annual report of the Town of Hampton, New Hampshire

TOWN OF HAMPTON
NEW HAMPSHIRE
COMMUNICATION OF REPORTABLE CONDITIONS,
COMMENTS AND RECOMMENDATIONS
DECEMBER 31, 1991
Also, due to the size and complexity of the Town, it is advisable to have one
financial officer to oversee all of the various funds and accounts. We
strongly recommend that the Town consider such a position.
LIBRARY FUND DEFICITS
There were deficits in the Library Operating Account and Library Fines Account
at December 31, 1991 in the amounts of $9,378 and $3,297, respectively. These
deficits are a result of purchases being made at the end of the year and paid
for from the subsequent year's budget. This practice is consistent with
previous years. However, the resulting deficits have gotten larger in 1991.
We have discussed this problem, as well as proper accounting procedures, with
library management, and we recommend that the library reduce expenditures in
1992 to allow for the reduction of these deficits.
In addition to the foregoing, the following other matter came to our attention
that we have discussed with management as an opportunity for efficiency and/or
cost savings related to the administration of the Town:
LIBRARY AND CEMETERY PAYROLLS
Currently, the procedures for processing payroll in the library and cemetery
funds require the manual preparation of separate sets of records for each
fund. As payroll requirements change, the manual records must be adapted to
reflect such changes.
We recommend that library and cemetery payrolls be incorporated into the
general payroll system of the Town which is fully computerized. This would
make payroll records standardized for all Town employees and would allow for a
much more efficient payroll preparation process.
This report is intended solely for the information and use of management and
others within the administration. This restriction is not intended to limit
distribution of this report, which upon acceptance by the Board of Selectmen
is a matter of public record.
In closing, we would like to express our appreciation to those persons whose
cooperation and assistance have helped us to achieve efficiencies in
completing our audit.
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