MANSFIELD - New Treasurer-Collector Roxanne Donovan has started a cash audit of her office dating back to Sept. 1.

Donovan also has raised four issues about how her office conducted business under her predecessor, Richard Boucher, who retired this summer after 10 years.

Donovan's concerns, which her department is addressing, range from the accuracy of accrued vacation, sick and personal time on employees' paychecks to vendor and payroll accounts not being balanced since last December, she told Town Manager John D'Agostino in a recent memo.

Donovan said she will work with department heads and her staff to reconcile the accrued time issue.

She and Assistant Treasurer-Collector Sandra LaRosee are working on reconciling the vendor and payroll accounts. As of Sept. 28, they had reconciled the vendor account through June 2006. Donovan added she had changed the reconciliation procedures to prevent the accounts from being out of balance again.

Donovan said she also discovered that monthly cash and bank statements were not being reconciled until two months later.

Donovan said she will work with LaRosee to ensure that bank statements are reconciled within 15 to 20 days after the month ends.

Donovan said she also discovered that federal, state and Medicare taxes for the May 25, 2006, payroll were not paid until July 19, and those taxes for the Aug. 3 payroll were not paid until Sept. 18.

Donovan said she has filed a request for leniency through the Taxpayers Advocate about the penalty for the May 25 late payments. She planned to file a similar request for the Aug. 3 issue.

She also is now requiring that the office receive proof when taxes are paid out. Donovan was tax collector-treasurer in Norton for five years before resigning this summer to come to Mansfield.