Text · page 89 of 155
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Agreed Upon Procedures – Tax Collector • Review the following records: o Cash receipts o Cash disbursements o Bank reconciliations • Complete Appendix E – General Recordkeeping Requirements for Tax Collecting Officers • Review deposits and trace to bank statements • Summarize deposits and trace to collection summary and County abstract of settlement • Summarize disbursements and trace totals to Town budget and County abstract • Perform proof of cash for 2025 and tie to bank statements • Review other items on County abstract of settlement and trace to supporting documentation • Review and reconcile reports sent to the Town of Hamburg and Erie County -3- 89