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Appendix D: General Recordkeeping Requirements for Town Clerks Checklist for Review of Town Clerk’s Records Cash Receipts YES NO Is the cash receipts journal up-to-date? □ □ Is the cash receipts journal maintained in a manner that identifies the date received, payer, purpose, and the amount either individually or totals referenced to subsidiary □ □ receipt records (e.g., water rents receipts register)? Are un-deposited cash receipts safeguarded? □ □ Are duplicate deposit slips kept? □ □ Do deposit amounts agree with cash receipt amounts? □ □ Are deposits made timely (no later than the third business day after $250 has been □ □ collected) and recorded up-to-date? 12/31/25 $1,396.50 Last Recorded Deposit: Date_______ Amount_______ Is the cash receipts journal totaled and summarized monthly? □ □ Cash Disbursements YES NO Is the cash disbursements journal up-to-date? □ □ Is the cash disbursements journal maintained in a manner to identify amounts disbursed either individually or totals referenced to abstracts or payrolls? □ □ Are pre-numbered checks used for all disbursements made by check? □ □ Are all checks signed by the town clerk? □ □ Are canceled checks or check images returned with bank statements and maintained on file? □ □ Are all unused checks properly controlled (blank check stock)? □ □ Are checks recorded up-to-date? □ □ 1477 12/22/25 $37 Last Recorded Check: #_______ Date_______ Amount_______ Fiscal Oversight Responsibilities of the Governing Board 27 LOCAL GOVERNMENT MANAGEMENT GUIDE