USA > Massachusetts > Hampshire County > Hatfield > Hatfield Annual Town Report 1951-1957 > Part 36
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36
Cafeteria facilities will not be needed at the sec- ondary level as long as there are lunch facilities of ade- quate size and nearness to serve the secondary grades.
151
The Needs Committee findings and recommendations follows :
Findings
1. That the problem of school housing for the pupils of Hatfield is at the elementary level - grades 1 through 8.
2. That with the assurance given the School Building Needs Committee and the Town by the Trustees of Smith Academy there will be no foreseeable housing problem at the secondary level-grades 9 through 12.
3. That there is need for a minimum of six elementary classrooms in the Hatfield schools.
4. That certain facilities, if state school building assist- ance is to be realized, will in all probability be re- quired in the recommended school expansion.
Recommendations
1. The School Building Needs Committee recommends the inclusion of Massachusetts School Building As- sistance aid for the Town of Hatfield in the realiza- tion of its school building needs.
2. The School Building Needs Committee recommends that a School Building Committee be appointed to draw plans for six classrooms which would not re- ceive state school building assistance and an alternate plan which contains six classrooms and such other facilities as shall be determined necessary to qualify for state school building assistance. The specifica- tions and plans of this recommendation, if it is pos- sible, to be an alternate of the other and that cost es-
152
timates of both plans be included in the report of the Building Committee to the Town at a special town meeting or at the next annual town meeting.
HATFIELD SCHOOL BUILDING NEEDS COMMITTEE
John J. Fortsch, Chairman
Henry F. Kulesza, Secretary .
Col. James H. Day
Luther Belden
Edward S. Kowalski
Lewis Wendolowski
Thaddeus Kabot
Walter A. Pickunka
Bernard Donnis
George Zgrodnik
Arthur G. Scott, Jr.
153
Recommendations
1. The School Building Needs Committee recommends the inclusion of Massachusetts School Building As- sistance Commission aid for the Town of Hatfield in the realization of its school building needs.
2. The School Building Needs Committee recommends that a School Building Committee be appointed for the following purposes :
(1) To draw and submit a plan which will provide for six (6) classrooms only, with the under- standing that such a plan is not eligible to receive State aid.
(2) To draw and submit an alternate plan which will provide for six (6) classrooms and such other additional facilities as shall be deter- mined necessary to qualify for State aid.
(3) To submit both plans with the respective cost estimates at a special town meeting or at the next annual town meeting.
HATFIELD SCHOOL BUILDING NEEDS COMMITTEE
John J. Fortsch, Chairman Henry F. Kulesza, Secretary Col. James H. Day Luther Belden Edward S. Kowalski
Lewis Wendolowski Thaddeus Kabot Walter A. Pickunka
Bernard Donnis
George Zgrodnik Arthur G. Scott, Jr.
154
Director of Accounts
February 21, 1957
To the Board of Selectmen Mr. Joseph J. Wendlowski, Jr., Chairman
Hatfield, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Hatfield for the year ending December 31, 1956, made in accordance with the provi- sions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assist- ant Director of Accounts.
Very truly yours,
HERMAN B. DINE
Director of Accounts
155
Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Hatfield for the year ending December 31, 1956, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing town funds or sending out bills for collection, were examined, checked, and verified by comparison with the reports and records in the town accountant's office.
The books and accounts of the town accountant were examined and checked in detail. The ledger accounts were analyzed, the receipts, as recorded, were checked with the treasurer's record of receipts, and the payments were compared with the treasurer's cash book and with the treasury warrants approved by the selectmen. The appropriation accounts were checked with the records of appropriations voted by the town as listed from the town clerk's records of town meetings. The transfers from the reserve fund were compared with the authorizations of the finance committee, and all other accounts were checked with the records in the departments in which the transactions originated.
A balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1956.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were analyzed and checked with the records in the departments
156
collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were compared with the treasury warrants approved by the selectmen. The cash book footings were verified, and the cash balance on January 28, 1957, was proved by actual count of the cash in the office and by reconciliation of the bank balances with statements fur- nished by the banks of deposit.
The records of payroll deductions on account of Fed- eral taxes, county retirement, and Blue Cross and Blue Shield were examined and checked. The deductions were listed, the payments to the Director of Internal Revenue, the county treasurer, and the Massachusetts Hospital Service, Inc., were verified, and the balances in the gen- eral treasury on January 28, 1957, were listed and proved.
The savings bank books representing the investment of the trust funds in the custody of the treasurer were examined and listed, the income being proved, and the withdrawals being verified by comparison with the treas- urer's record of receipts and with the accountant's ledger.
The payments on account of maturing debt and in- terest were compared with the amounts falling due dur- ing the period of the audit and with the cancelled securi- ties and coupons on file.
The books and accounts of the tax collector were ex- amined and checked in detail. The tax and motor vehicle and trailer excise accounts outstanding at the time of the previous examination, as well as all subsequent commit- ment lists, were audited and reconciled with the asses- sors' warrants. The recorded collections were checked with the commitment lists ; the payments to the treasurer were verified; the abatements, as recorded, were checked with the assessors' records of abatements granted; and the outstanding accounts were listed and proved with the
157
accountant's ledger. The cash balance on January 28, 1957, was proved by actual count of the cash on hand.
The outstanding accounts were further verified by mailing notices to a number of persons whose names ap- peared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.
It is again recommended that the tax collector make a determined effort to bring about a complete settlement of the delinquent tax accounts.
The appropriations voted by the town meeting were listed from the records of the town clerk and were com- pared with the aggregate amounts raised by the asses- sors in the determination of the 1956 tax rate.
The financial records of the town clerk were exam- ined and checked. The receipts for dog and sporting licenses, as well as from gasoline registrations, were checked with the records of licenses and permits issued. The payments to the treasurer and to the Division of Fisheries and Game were verified, and the cash on hand January 28, 1957, was proved by actual count of the cash- in the office.
The recorded receipts from licenses and permits granted by the board of selectmen and issued by the clerk of the board were checked with the records of licenses and permits granted, and the payments to the treasurer were verified.
The recorded receipts for alcoholic beverage licenses granted by the selectmen and issued by the town treas- urer were checked with the record of licenses granted, and the payments to the treasurer were verified.
The receipts of the police department pertaining to revolver permits were checked, and the payments to the treasurer were verified.
158
The recorded receipts of fines received from the dis- trict court and county jail were listed and checked with the records at the district court and the sheriff's office.
The receipts, as recorded, for the rental of the town hall were checked with the records of the custodian of the town hall and office buildings, and the payments to the treasurer were verified.
The books and accounts of the sealer of weights and measures were examined. The recorded receipts were compared with the record of work done, and the pay- ments to the treasurer were verified.
The receipts of the health department for slaughter inspection fees were checked with the records of the meat inspector, and the payments to the treasurer were veri- fied.
The records of accounts receivable of the highway, public welfare, veterans' services, school and cemetery de- partments were examined. The charges were listed and checked, the recorded collections were compared with the payments to the treasurer, and the outstanding accounts were listed and proved with the accountant's ledger.
The recorded receipts of the school department for the lunch program and athletic activities were audited. The receipts were checked with the record of the sale of lunches, State and Federal lunch reimbursements, and sale of tickets for athletic activities. The payments to the town treasurer were verified, and the cash on hand January 28, 1957, was proved by actual count of the cash in the office.
The receipts of the resident nurse for dental clinic fees were checked with the record of work performed, and the payments to the treasurer were verified.
159
The recorded receipts of the librarian for fines were checked, the payments to the treasurer were verified, and the cash on hand February 6, 1957, was proved by actual count.
The books and accounts of the water department were examined and checked. The charges for the sale of water and for connection and miscellaneous charges were proved, the recorded collections and abatements were checked, the payments to the treasurer were verified, and the cash on hand January 28, 1957, was proved by actual count.
It is recommended that the water collector make a determined effort to collect the past due water rate ac- counts.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treas- urer's cash, summaries of the tax, excise, and departmen- tal accounts, as well as schedules showing the condition and transaction of the trust funds.
While engaged in making the audit cooperation was received from the several town officials, for which, on be- half of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts
WS:HF
-
1 ١-٠٠
FOR REFERENCE
NOT TO BE TAKEN FROM THE ROOM
CAT. NO. 23 012
PRINTED IN U.S.A
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.