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Appendix D: General Recordkeeping Requirements for Town Clerks Receivables YES NO (if applicable, such as water rents) Are receivable control accounts maintained? □ N/A □ Is there indication that the receivable control accounts are reconciled to the detail subsidiary records? □ N/A □ Comments and Conclusions Drescher & Malecki LLP has completed Appendix D Checklist - General Recordkeeping Requirements for Town Clerks for the Town of Boston on behalf of the Town Board for December 31, 2025. DM 4/21/2026 Fiscal Oversight Responsibilities of the Governing Board 29 LOCAL GOVERNMENT MANAGEMENT GUIDE