If you haven't read the DOR report of the Town of Wareham Financial Management review, here is the website: http://www.mass.gov/Ador/docs/dls/mdmst … hamFMR.pdf

The town was told to hire an assistant to the accountant. This report came out in the summer of 2010.
The reason for hiring an assistant to the accountant is advised in the report here:

Conclusion – Day-to-day accountant responsibilities are being completed including the maintenance of municipal books and processing vendor and payroll warrants. The concerns we have generally deal with higher-level issues such as preventing appropriation deficits, verifying revolving funds, and closing the town’s books as described in the overall financial management section of this report. Of concern as well is the absence of a designated person with the skills necessary to act in the accountant’s place. In addition, the town accountant must begin reconciling cash and receivables on a monthly basis, and the department should also verify that offices are reconciling expenditure reports.

32. Establish Expectations

The town accountant has legal everyday duties that require her attention and also has an instrumental role in addressing the financial management concerns expressed in the Director of Account’s April letter and outlined at the beginning of this report. To create focus and measure progress, we recommend that the town administrator and accountant agree to a clear set of priorities. Once the town administrator’s expectations are established, the accountant should develop a timeline for completing the tasks necessary to meet them. To help, she should set aside time each day when she can work without interruption.
In addition, we believe the town accountant could benefit from continued training to help her meet the reporting requirements of DOR for the Tax Recap Sheet, Schedule A and year-end balance sheet for free cash certification. Available resources include the Massachusetts Municipal Auditors’ & Accountants’ Association (MMAAA) which hosts an annual school in Amherst, MA, as well as the Division of Local Services which has a number of publications and guidelines available on its website www.mass.gov/dls. Although it can be expensive, officials might also consider the services of an outside consultant who can sit with the accountant one-on-one and review practices and procedures.

    33. Appoint Assistant Town Accountant

Given the growing financial complexities and demands on the office, the need to appoint a skilled assistant town accountant is becoming increasingly apparent. The individual should be trained in municipal accounting practices and have the skills necessary to perform a variety of professional accounting duties, including the monitoring and reconciliation of accounts and preparing complex records and reports. The individual should also have the ability to assume the responsibilities of, and have authorization to act as, the town accountant in the event of her absence.

    34. Complete Monthly Reconciliations

It is our understanding that although internal reconciliations of cash and receivables are taking place in the treasurer/collector’s office, balances have not been reconciled to the accountant’s general ledger since June 2009. According to the accountant, this gap is attributed to issues with the current software. Still, the reconciliation of cash and receivables are essential financial controls and should be a priority. The town accountant is primarily responsible for coordinating regular monthly reconciliations and should arrange a time with the treasurer/collector at the end each month to meet and complete reconciliations, or to receive balances that she would then compare to the general ledger. It is their collective responsibility to resolve variances. To be successful, all respective records need to be up-to-date. The town administrator should consider appropriate steps to ensure that a regular schedule of reconciliations takes place moving forward. We also encourage the reconciliation of debt and grants.