USA > Massachusetts > Middlesex County > Wayland > Official reports of the town of Wayland 1925-1926 > Part 3
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In analyzing the commitment book for 1917 it was found that there is due from the collector $56.12, as follows :
There were outstanding items on the commitment book aggregating $244.27, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The actual payments to the treasurer were $188.15 in excess of the collections as shown by the commitment book; therefore, the outstanding items-due the town in the settlement of the warrant have been reduced by this amount.
The aggregate of the commitment book was $14 in excess of the assessors' warrant ; the abatements credited on the treasurer's books were $80.62 in excess of the abatements as shown by the commitment book; and the income tax credited as taxes on the treasurer's books was $8.37 in excess of the income tax charged on the treasurer's books. These items I have charged against the collector in the settlement of the levy of 1917, and I have credited the collector with $46.87, the amount of moth assessments paid the treasurer in excess of the collections as shown by the commitment book, making the amount due from the collector on account of the levy of 1917, $56.12.
In analyzing the commitment book for 1918 it was
40
found that there is due from the collector $236.37, as follows :
There were outstanding items on the commitment book aggregating $620.68, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The collections on account of moth assess- ments as shown by the commitment book aggregated $162.88 in excess of the payments to the treasurer on account of moth assessments. The actual payments to the treasurer on account of taxes were $547.19 in excess of the collections as shown by the commitment book, therefore, the outstanding items due the town in the settlement of the warrant and the moth collections in excess of payments to the treasurer have been reduced by this amount.
The aggregate of the commitment book was $3.50 in excess of the assessors' warrant; the over-collections of taxes as shown by the commitment book were $9.26; the abatements credited on the treasurer's books were $90.29 in excess of the abatements as shown by the com- mitment book; the income tax credited as taxes on the treasurer's books was 2 cents in excess of the income tax charged on the treasurer's books; and the collections on account of moth assessments as shown by the com- mitment book were $162.88 in excess of the amount paid to the treasurer on account of moth assessments. These items I have charged against the collector in the settle- ment of the levy of 1918, and I have credited the collector with $29.58, the amount of added taxes charged on the treasurer's books in excess of the added taxes as shown by the commitment book, making the amount due from the collector on account of the levy of 1918, $236.37.
In analyzing the commitment book for 1919 it was found that there is due from the collector $895.98, as follows:
There were outstanding items on the commitment book aggregating $1,747.26, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The actual payments to the treasurer were $851.28 in excess of the collections as shown by the com- mitment book; therefore, the outstanding items due the town in the settlement of the warrant have been reduced by this amount.
41
The excise tax collected was 20 cents in excess of the amount charged on the treasurer's books; the abatements credited on the treasurer's books were $103.67 in excess of the abatements as shown on the commitment book; the treasurer credited as taxes $166.67 which should have been credited as moth assessments; the income tax credited as taxes on the treasurer's books was $520.49 in excess of the income tax charged on the treasurer's books; the added taxes as shown by the commitment book were $34.84 in excess of the amount of added taxes charged on the treasurer's books; the aggregate of the commitment book was 2 cents in excess of the assessors' warrant; and the commitment of moth assessments was $70.09 in excess of the payments to the treasurer, this amount not having been included in the settlement of the levy of 1919. These items I have charged against the collector in the settlement of the levy of 1919, making the amount due from the collector on account of this levy, $895.98.
In analyzing the commitment book for 1920 it was found that there is due from the collector $396.08, as follows:
There were outstanding items on the commitment book aggregating $1,208.31, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The actual payments to the treasurer were $812.23 in excess of the collections as shown by the com- mitment book; therefore, the outstanding items due the town in the settlement of the warrant have been reduced by this amount.
The added taxes as shown by the commitment book were $90.90 in excess of the amount of added taxes charged on the treasurer's books; the aggregate of the commitment book was $4.11 in excess of the assessors' warrant; the aggregate of the poll tax list was $5 in excess of the amount charged on the treasurer's books; the re-assessments of taxes aggregating $50.74, although included in the abatements granted, were not charged on the treasurer's books; and the abatements credited on the treasurer's books were $245.33 in excess of the abate- ments shown on the commitment book. These items I have charged against the collector in the settlement of the levy of 1920, making the amount due from the col- lector on account of this levy, $396.08.
42
In analyzing the commitment book for 1921 it was found that there is due from the collector $64.03, as follows:
There were outstanding items on the commitment book aggregating $1,020.29, which the collector failed to collect. or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The actual payments to the treasurer were $956.26 in excess of the collections as shown by the com- mitment book; therefore, the outstanding items due the town in the settlement of the warrant have been reduced by this amount.
The added taxes as shown by the commitment book were $43.66 in excess of the amount of added taxes charged on the treasurer's books; the re-assessments of taxes aggregating $75.95, although included in the abate- ments granted, were not charged on the treasurer's books ; the over-collection of taxes as shown by the com- mitment book was $42.08; and the treasurer credited as taxes $51 refunded by the State on account of abatement of Civilian War Poll taxes. These items I have charged against the collector in the settlement of the 1921 levy, and I have credited the collector with $123.20 abatements as shown by the commitment book in excess of the amount of abatements credited on the treasurer's books, and with $25.46, the amount of the warrant in excess of the aggregate of the commitment book, leaving the net amount due from the collector on account of the levy of 1921, $64.03.
In analyzing the commitment book for 1922 it was found that there is due from the collector $17.94, as fol- lows:
There were outstanding items on the commitment book aggregating $899.08, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The actual payments to the treasurer were $881.14 in excess of the collections as shown by the com- mitment book; therefore, the outstanding items due the town in the settlement of the warrant have been reduced by this amount.
The added taxes as shown by the commitment book were $80 in excess of the amount of added taxes charged on the treasurer's books; the over-collection of taxes as shown by the commitment. book was $25.48; and the
43
abatements credited on the treasurer's books were $80.51 in excess of the abatements shown on the commitment book. These items I have charged against the collector in the settlement of the 1922 levy, and I have credited the collector with $168.05, the amount of the warrant in excess of the aggregate of the commitment book, leaving the net amount due from the collector on account of the 1922 levy, $17.94.
In determining the amount due from the collector on the commitment for the years 1914 to 1922, inclusive, it was necessary to reconcile with the tax accounts as shown by the treasurer's books, as it was evident that . the collector's settlements were made for the amounts called for by the treasurer's books, regardless of the actual amounts due as called for by the collector's books, and the errors and omissions in recording abatements, added taxes, etc., were not taken into account in the settlement of any of the levies.
In checking the collections, as shown by the com- mitment books, with the payments to the treasurer, it was evident that the manipulation of the accounts dates back to 1917, as in that year the collections as shown by the commitment books exceeded the payments to the treasurer by more than $7,000, and each year thereafter the recorded collections exceeded the payments to the treasurer by substantial amounts. The actual amount for each year cannot be determined definitely, however, as many of the entries of payments do not show the year in which payment was made, but it is evident that it has been the practice to use one year's collections to make up the shortage in prior years, the aggregate of the shortage increasing year by year.
In 1924 the recorded collections on account of the levy of 1922 were $15,088.20, assuming that all of the undated items were collected in 1924; and the payments to the treasurer in 1924 on account of the levy of 1922 aggregated $13,538.64. In addition the collector refund- ed to the surety company, from funds deposited to the credit of the collector's account at the Natick Trust Com- pany, $11,900. It is therefore evident that the payments to the surety company were made from funds other than those collected on account of the 1922 levy.
The collector's cash book was of very little value in determining the amounts or dates of collections, as it was quite evident that entries were not made at the time the
44
collections were made, in some instances the verification notices revealing the fact that the collector entered col- lections a year after the tax was actually paid.
The entries of payments to the treasurer were found to be substantially correct, with the exception of the past year, when several payments were omitted from the col- lector's cash book. The payments to the treasurer, how- ever, were verified for the entire period from 1914 to August, 1925, by a comparison with the collector's rec- ords and the town reports, and from 1920 to 1925 by records of the collector's bank accounts obtained through the courtesy of the officials of the Natick Trust Company and the First National Bank of Boston.
Appended to this report are tables showing sum- maries of the tax accounts for the levies of 1914 to 1924, inclusive; lists of the persons and amounts of the re- ceipted bills and cancelled checks submitted for examina- tion as proof of payment of 1923 and 1924 taxes; and lists of persons, together with amounts, who made claim that their taxes for 1923 and 1924 had been paid but did not submit proof of payment.
The accounts of the town treasurer were examined and checked in detail. The recorded receipts were vari- fied by a comparison with the records in the several de- partments collecting money for the town and with the other sources from which money was paid into the town treasury. The recorded payments were verified by a comparison with the approved vouchers and cancelled checks on file.
The cash balance as called for by the cash book was proved by a reconciliation of the bank accounts with the statements furnished by the bank.
The appropriation accounts were checked with the town clerk's records of appropriations voted by the town; the ledger was analyzed, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of July 31, 1925.
The securities representing the investments of the trust funds belonging to the town in the custody of the town treasurer were personally examined, the income was proved, and the funds were found to be as recorded on the treasurer's books.
Appended to this report are tables showing a recon- ciliation of the treasurer's cash and the condition and
45
transactions of the several trust funds.
The accounts of the water department were found to be in a rather confused condition, no proper records of charges having been kept and no adequate record of water consumers being on file.
The present water registrar had prepared a list of outstanding charges as of January 1, 1925, by a diligent search and personal knowledge of the properties con- nected with the water service. To this list were added the charges for January 1 and July 1, 1925, and the pay- ments from January 1 to August 15, 1925, were credited against the proper accounts. A list of the outstanding accounts as of August 15, 1925, was prepared and a copy given to the present water registrar, who will endeavor to collect the amounts called for by the list and who I feel confident will keep the accounts up to date in the future.
The securities representing the investments of the trust funds in the custody of the library trustees were personally examined, the income being proved and the disbursements verified.
Appended to this report are tables showing the con- dition of the several funds.
In addition to the departments and accounts men- tioned, the financial records of the town clerk, the sealer of weights and measures, the Board of Health, and of the moth, library and cemetery departments were examined and verified.
At the annual town meeting in 1923 the town voted to petition the Director of Accounts for the installation of an accounting system, and it was my intention to in- stall the system when the audit was made, but owing to the unfortunate condition of the collector's accounts and the time required to audit them, it was deemed advisable to defer the installation until the end of the year and start the new year under the new system.
I would earnestly recommend that the selectmen give consideration to the advisability of asking the town at the next town meeting to authorize the selectmen to appoint a town accountant in order that the town may receive the best results from the new system of accounts to be installed.
During the process of the audit I received the hearty co-operation of the several town officials, and on behalf
46
of my assistants and for myself I wish to express appre- ciation.
Respectfully submitted, EDW. H. FENTON, Chief Examiner
TAXES-1924
Commitment per warrant $87,497.77
(Including Moth, $497.35)
Additional per commitment book 43.72
Detailed list in excess of warrant 13.11
Paid and abated per commitment book :
Page 102, Abbott, Agnes C. $13.16
Page 26, Dunham. James
W. 2.00
15.16
Overpayments per commitment book : Page 63, Porter, May- nard R.
$1.88
Page 69, Shaw, Francis 2.00
Page 75, Therrien, Ida 30.00
33.88
$87,603.64
Collections per commitment book :
1924 $34,449.25
1925 to June 26 4,262.94
Unrecorded dates
10,860.62
$49,572.81
Collections not entered on commit- mitment book for which receipt- ed bills or cancelled checks have been examined :
1924 $12,857.71
1925 to August 5
6,121.55
18,979.26
Collections not on commitment book admitted by former collector : 1925 to August 5 285.02
Abatements per commitment book 278.04
Outstanding to be recommitted 18,488.51
87.603.64
47
RECONCILIATION OF COLLECTIONS PER COMMIT- MENT BOOK, RECEIPTED BILLS OR CANCELLED CHECKS EXAMINED, AND COLLECTIONS AD- MITTED BY FORMER COLLECTOR, WITH PAYMENTS TO TREASURER
Collections :
1924:
Per commitment book $34,449.25
Receipted bills or
cancelled checks
examined
12,857.71
$47,306.96
1925 to August 5:
Per commitment book $4,262.94
Receipted bills or
cancelled checks
examined
6,121.55
Collections admitted by
former collector
285.02
10,669.51 10,860.62
Unrecorded dates
$68,837.09
Payments to treasurer per treasurer's books :
1924
$24,085.48
1925 to August 5
9,350.82
$33,436.30 35,400.79
Cash discrepancy
$68,837.09
TAXES-1923
Commitment per warrant $85,564.69
Moth assessments per commitment book 579.11
Paid and abated per commitment book:
Page 44, Alfred T. Dean $18.30 Page 50, Alice T. Fuller 9.30 Page 70, Maynard R.
48.
.
Porter 18.60 Page 15, Walter E. Brown 3.00
49.20
Duplicate payments per commit- ment book :
Page 6, Ephraim Hall $5.00
Page 6, C. R. Harrington 5.00
Page 26, Amedie Perodeau 2.00
12.00
Overpayments per commitment book :
Page 54, Albert B. Hast- ings $1.50
Page 56, George A. Hill .05
Page 61, Bessie Loker .04
Page 64, Samuel McDon- nell 10.00
Page 91, Arthur T. Lovett .10
Page 100, Hannah Noonan .20
11.89
Duplicate abatements :
Page 119, Sarah Comers
11.16
$86,228.05
Warrant in excess of detailed list
$7.10
Collections per commitment book:
1923 $29,234.29
1924 32,186.71
1925 to June 26 4,496.11
Unrecorded dates
15,505.53
81,422.64
Collections not entered on commit- ment book for which receipted bills or cancelled checks have been examined:
1923
$5.00
1924
631.20
1925 to July 9 123.31
759.51
Collections not entered on commit- ment book admitted by former collector :
1925 to August 5 6.98
49
Abatements per commitment book 682,85 Outstanding to be recommitted 3,348.97 $86,228.05
RECONCILIATION OF COLLECTIONS PER COMMIT- MENT BOOK, RECEIPTED BILLS OR CANCELLED CHECKS EXAMINED, AND COLLECTIONS AD- MITTED BY FORMER COLLECTOR, WITH PAYMENTS TO TREASURER
Collections : 1923:
Per commitment
book
$29,234.29
Receipted bills or
cancelled checks
examined
5.00
$29,239.29
1924 :
Per commitment
book
$32,186.71
Receipted bills or
cancelled checks
examined
631.20
32,817.91
1925 to August 5:
Per commitment
book
$4,496.11
Receipted bills or
cancelled checks
examined
123.31
Collections admitted by
former collector
6.98
4,626.40
Unrecorded dates per commit-
ment book
15,505.53
$82,189.13
Payments to treasurer per treasurer's books :
1923
$19,754.09
1924
30,995.42
1925 to August 5
5,579.51
50
Cash discrepancy
$56,329.02 25,860.11
$82,189.13
TAXES-1922
Commitment per warrant $93,439.74
(including moth of $718.85)
Additional commitment per com- mitment book
130.80
Overpayments per commitment book
25.48
$93,596.02
Warrant in excess of detailed list $168.05
Collections per commitment book :
1922
$41,132.25
1923
35,281.74
1924 12,530.84
Unrecorded dates 2,557.36
91,502.19
Abatements per commit- ment book
$939.35
Abatements not posted 87.35
1,026.70
Outstanding June 26, 1925 $986.43 Less abotements not posted 87.35
899.08
$93,596.02
RECONCILIATION OF COLLECTIONS PER COMMIT- MENT BOOK WITH PAYMENTS TO TREASURER
Collections per commitment book :
1922 $41,132.25
1923 35,281.74
1924 12,530.84
Unrecorded dates 2,557.36
$91,502.19
Refund to collector of amount of abatements granted after set- tlement by bonding company 368.57
Payments to treasurer in excess of collections per commitment book 881.14 $92,751.90
51
Payments to treasurer per treas- urer's books :
1922 $27,695.97
1923
38,150.84
1924
13,538.64
1924 by bonding company
13,366.45
$92,751.90
RECONCILIATION OF PAYMENTS TO TREASURER IN EXCESS OF COLLECTIONS PER COMMITMENT BOOK
Payments to treasurer in excess of
collections per commitment book $881.14
Net underpayments to treasurer 17.94
$899.08
Outstanding taxes per commitment book (included in settlement of commitment) $899.08
Items not included in settlement of commitment in error:
Additional commitment per
commitment book $130.80
Additional commitment per treasurer's books 50.80
$80.00
Overpayments per commitment book 25.48
Items included in settlement of commitment in error :
Abatements per treas- urer's books $1,107.21
Abatements per commit- ment book and abate-
ments not posted 1,026.70 80.51
$185.99 Net unuerpayment to treasurer 17.94
Warrant in excess of detailed list
$168.05
$185.99
TAXES-1921
Commitment per warrant
$77,778.86
(including moth of $766.08) Additional commitments per com-
52
mitment book 1,028.90
Reassessments per commitment book 75.95 Overpayments per commitment book 42.08
$78,925.79
Warrant in excess of detailed list Collections per commitment book :
$25.46
1921 $33,746.29
1922
25,231.09
1923
14,942.26
1924 26.37
Unrecorded dates 2,061.56
76,007.57
Abatements per commitment book 1,872.47
Outstanding June 26, 1925 1,020.29
$78,925.79
RECONCILIATION OF COLLECTIONS PER COMMIT- MENT BOOK WITH PAYMENTS TO TREASURER
Collections per commitment book :
1921 $33,746.29
1922
25,231.09
1923 14,942.26
1924 26.37
Unrecorded dates
2,061.56
$76,007.57
Payments to treasurer in excess of
collections per commitment book
956.26
$76,963.83
Payments to treasurer per treas- urer's books :
1921
1922
1923
$27,708.63 18,268.84 30,986.36
$76,963.83
RECONCILIATION OF PAYMENTS TO TREASURER IN EXCESS OF COLLECTIONS PER COMMITMENT BOOK
Payments to treasurer in excess of
collections per commitment book
$956.26
53
Detailed list in excess of warrant 4.11 $66,157.97
Collections per commitment book :
1920
$39,059.51
1921
6,680.49
1922
18,009.12
1923
315.38
Unrecorded dates
424.54
$64,489.04
Abatements per commitment book 460.62
Outstanding June 26, 1925 1,208.31
$66,157.97
RECONCILIATION OF COLLECTIONS PER COMMIT- MENT BOOK WITH PAYMENTS TO TREASURER
Collections per commitment book :
1920
$39,059.51
1921
6,680.49
1922
18,009.12
1923
315.38
Unrecorded dates
424.54
$64,489.04
Payments to treasurer in excess of
collections per commitment book 812.23
$65,301.27
Payments to treasurer per treas- urer's books :
1920
1921
1922
$33,427.11 5,919.55 25,954.61
$65,301.27
RECONCILIATION OF PAYMENTS TO TREASURER IN EXCESS OF COLLECTIONS PER COMMITMENT BOOK
Payments to treasurer in excess of collections per commitment book $812.23
Net underpayments to treasurer 396.08
$1,208.31
Outstanding per commitment book
(included in settlement of commitment)
$1,208.31
54
Items not included in settlement of commitment in error : Additional commitment per commitment book $185.94
Additional commitment per treasurer's books 95.04
$90.90
Detailed list in excess of warrant 4.11
Poll list in excess of amount charged on treasurer's books 5.00
Reassessments not charged on treasurer's books 50.74
Items included in settlement of commitment in error :
Abatements per treas- urer's books $705.95
Abatements per commit- ment book 460.62
245.33
Net underpayment to treasurer
$396.08
TAXES-1919
Commitment per warrant $49,012.12
Additional commitment per com- mitment book
24.13
Reassessments per commitment book Excise tax
56.74
891.74
Moth assessment per warrant 757.25
Detailed list in excess of warrants .02
$50,742.00
Collections per commitment book :
1919
$23,769.50
1920
13,319.82
1921
7,989.51
1922
3,197.63
Unrecorded dates 232.17
$48,508.63
Abatements per commitment book
486.11
Outstanding June 26, 1925 1,747.26
$50,742.00
55
$396.08
RECONCILIATION OF COLLECTIONS PER COMMIT- MENT BOOK WITH PAYMENTS TO TREASURER
Collections per commitment book :
1919
$23,769.50
1920
13,319.82
1921
7,989.51
1922
3,197.63
Unrecorded dates 232.17
$48,508.63
Payments to treasurer in excess of collections per commitment book 851.28
$49,359.91
Payments to treasurer per treas- urer's books :
Taxes :
1919
$17,396.54
1920
9,284.74
1921
11,123.39
1922
10,868.08
$48,672.75
Moth assessments:
1919
$172.71
1920
131.03
1921
216.75
1922
166.67
687.16
$49,359.91
RECONCILIATION OF PAYMENTS TO TREASURER IN EXCESS OF COLLECTIONS PER COMMITMENT BOOK
Payments to treasurer in excess of collections per commitment book $851.28
Net underpayment to treasurer 895.98
$1,747.26
Outstanding per commitment book (including moth assessments which should have been included in settlement of commitment) $1,747.26
Items included in settlement of commitment in error :
56
Excise tax collected $891.74 Excise tax charged by treasurer 891.54
$.20
Abatements per treas- urer's books $589.78
Abatements per com-
mitment book 486.11
103.67
Moth assessments credited by treasurer but not charged 166.67
Income tax credited against commit- ment $17,149.18
Less income
tax per com- mitment $15,661.17
Less income
tax trans-
ferred to revenue 955.02
Less income
tax credited
in error
12.50
16,628.69
520.49
Items not included in settlement of commitment in error :
Additionals and re- assessments per
commitment book $80.87
Additionals and re-
assessments per
treasurer's books 46.03
34.84
Detailed list in excess of warrant
.02
Moth commitment per warrant $757.25
Payments to treasurer
687.16
70.09
$895.98
Net underpayments to treasurer
$895.98
57
Net underpayments to treasurer 64.03
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