Report of the city of Somerville 1932, Part 5

Author: Somerville (Mass.)
Publication date: 1932
Publisher:
Number of Pages: 430


USA > Massachusetts > Middlesex County > Somerville > Report of the city of Somerville 1932 > Part 5


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).


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50,536.65


Hardware Contract


1,485.00


Pavement Contract


2,440.35


Advertising


15.50


Recording


6.00


Land Damages


28,450.00


Tearing down building


425.00


Fence


1,321.00


All otb 1


16.03


Furniture ana furnishings ..


4,138.77


Refinishing grounds;


Erecting steps. retaining


wall, seeding


2,572.00


$94,490.85


SCHOOL TRUST FUNDS


S. Newton Cutler Fund


Books


$89.35


$89.35


Caroline G. Baker Fund


Christmas Celebrations


$13.50


$13.50


Smith-Hughes Fund


Teachers' Salaries


$3,383.28


$3,383.28


Sarah Winslow Fox Fund


Disbursements


.


$25.00


$25.00


Geo. Reed Fund


School Teachers' Salaries .. $53.47


$53.47


J. Frank Wellington


Investment


$2,000.00


$2,000.00


89


CITY AUDITOR


Expenses


Outlays


LIBRARIES


Central Library


Salaries and Wages :-


Librarian


$4,000.00


Assistants


27,977.47


Other Expenses :-


Books


7,149.67


Periodicals


589.95


Music


20.63


Binding


2,007.12


Postage and office sup- plies


1,539.52


Printing and advertising Telephone


256.11


Ice


69.60


Cards


250.00


Express


382.69


Pictures


6.50


All other


42.33


Special Item:


Typewriters


152.00


$45,347.98


Public Buildings Department Maintenance Central Library


Janitors


$4,355.61


Labor


137.44


Fuel


1,028.89


Light


2,081.30


Furniture and furnishings ..


87.88


Janitors' Supplies


90.77


Repairs to buildings


107.33


Hardware and materials


2.37


Heating apparatus and


equipment


102.16


Rent


600.00


All other


10.00


$8,603.75


West Somerville Branch Library


Salaries and Wages :-


Assistants


$7,777.95


Other Expenses :-


Books


2,374.63


Periodicals


258.55


Carried forward $10,411.13


904.39


90


ANNUAL REPORTS


Expenses Outlays $10,411.13


Brought forward


Music


5.73


Binding


770.07


Postage and office sup-


plies


227.07


Printing and advertising


49.50


Telephone


57.84


Express


211.28


Ice


6.39


$11,739.01


Public Buildings Department, Maintenance West Somerville Branch Library


Janitor


$1,946.25


Labor


100.31


Fuel


644.76


Light


446.70


Furniture and furnishings ..


4.50


Repairs to buildings and


29.59


equipment


11.40


Janitors supplies


70.50


Hardware and materials


165.35


All other


.60


$3,419.96


East Somerville Branch Library


Salaries and Wages :-


Assistants


$6,114.64


Other Expenses :-


Books


2,058.51


Periodicals


143.86


Binding


504.82


Postage and office sup- plies


116.51


Printing and advertising


59.50


Telephone


48.98


Express


208.28


Ice


9.52


$9,264.62


Public Building Department Maintenance East Somerville Branch Library


Janitors


$1,485.00


Labor


40.98


Fuel


424.20


Carried forward $1,950.18


Plumbing


Heating apparatus and


91


CITY AUDITOR


Expenses


Outlays


Brought forward


$1,950.18


Light


261.00


Repairs to building and


plumbing


6.62


Heating apparatus and


30.55


$2,248.35


Union Square Branch Library


Salaries and Wages :-


Assistants


$6,214.06


Other Expenses:


Books


1,913.86


Periodicals


157.83


Binding


381.40


Postage and office sup- plies


208.02


Printing and advertising ..


28.75


Telephone


87.18


Express


206.93 .


$9,198.03


Public Buildings Department, Maintenance Union Square Branch Library


Janitor


$1,668.42


Labor


24.82


Fuel


275.44


Light


283.05


Furniture and furnishings ..


34.00


Janitors Supplies


1.25


Repairs to building and


plumbing


11.61


Hardware and materials.


1.00


Heating apparatus and


31.11


All other


6.00


$2,336.70


Winter Hill Branch Library


Salaries and Wages :-


Assistants


$1,497.31


Other Expenses:


Books


998.26


Binding


98.54


Carried forward ...... ..


$2,594.11


equipment


equipment


92


ANNUAL REPORTS


Expenses


Outlays


Brought forward


$2,594.11


Postage and office sup-


plies


62.63


Printing and advertising


12.25


Telephone


37.36


Express


100.85


$2,807.20


PUBLIC LIBRARY TRUST FUNDS


Martha R. Hunt Book Fund


Books


$240.62


$240.62


Isaac Pitman Art Fund


Books


$20.30


$20.30


Buffum Memorial


Books


$29.56


$29.56


J. Frank Wellington


Investment


$4,000.00


$4,000.00


Sarah Lorane Graves


Books


$8.20


$8.20


Thomas J. Buffum


Supplies


........ $57.00


$57.00


S. Newton Cutler Fund


Books


$66.19


$66.19


Martha R. Hunt Art


Books


$22.50


$22.50


93


CITY AUDITOR


Expenses Outlays


RECREATION


Engineering Department, Parks Maintenance


Labor


$49,784.85


Teaming


35.50


Equipment and supplies


458.32


Loam


25.00


Trees, shrubs and plants


3,611.18


Miscellaneous repairs


356.58


Materials


359.82


Flags and Flag Poles


148.36


Special Item :-


Prospect Hill Wall


177.22


$54,956.83


Public Buildings Department, Maintenance Park Buildings


Labor


$1,739.54


Fuel


977.05


Light


252.23


Repairs to buildings


23.32


Plumbing


15.33


Hardware and materials ....


23.99


Laundry and Janitors' sup- plies


160.35


Heating apparatus and


5.73


All other


.


$3,198,59


Engineering Department, Playgrounds Maintenance


Labor


$17,063.76


Teaming


97.78


Repairs to tools and equip-


ment


78.10


Equipment, apparatus and supplies


1,092.73


Materials


91.98


Repairs to fountains and


bubblers


19.73


Repairing seats, fences,


backstops


552.06


Light


57.15


All other


9.50


Carried forward


$19,062.79


equipment


1.05


94


ANNUAL REPORTS


Expenses


Outlays


Brought forward


$19,062.79


Special Items :-


Backstop-Richard Trum Playground 300.00


$19,362.79


Recreation Commission


Salaries and Wages :-


Director


$4,400.00


Instructors and other em-


ployees


17,484.33


Other Expenses :-


Labor


146.40


Teams and trucks


197.43


Automobile maintenance:


Director


330.00


Instructors


180.00


Equipment, apparatus and supplies


2,897.51


Disbursements


137.70


Office supplies


821.28


Telephone


219.58


Clerical Hire


34.89


Music


111.60


All other


37.00


Special Items:


Victrola


65.00


Amplifying


83.40


$27,146.12


Recreation Trust Fund


Mary A. Haley Fund


Investment


$3,645.76


$3,645.76


Public Buildings Department Maintenance Bathhouse


Salaries and Wages :-


Attendants and Labor .... $1,898.10


Other Expenses :-


Teams and trucks


22.50


Sand


294.21


Bathing suits


7.72


Carried forward $2,222.53


95


CITY AUDITOR


Expenses Outlays


Brought forward


$2,222.53


Repairs to buildings


31.31


Equipment and supplies ..


87.20


Laundry


63.96


Hardware and materials ..


49.64


Towels


100.94


Heating apparatus - re-


pairs


16.23


$2,571.81


Celebrations


Music


$2,132.57


Decorations and fireworks ..


546.50


Entertainment


361.85


Miscellaneous supplies, etc.


561.96


Refreshments


90.00


Teams, truck and auto hire, etc.


297.70


Clerical hire


143.90


Printing, postage and sup- plies


519.66


Broadcasting


449.35


Amplifiers


290.00


Telephones and telegrams ..


67.18


All other


81.70


$5,542.37


Improvement, Walter Ernest Shaw Playground


Overhang and back sup-


ports


$111.22


Repairs to bleacher


100.99


Paint


27.93


Lumber


87.98


$328.12


John M. Woods Playground


Guards


$53.00


Lumber


25.62


Labor


205.58


$284.20


UNCLASSIFIED


Memorial Day


Music and catering


$728.11


Flowers and flags


344.10


Supplies, printing


83.65


Grave markers


70.07


All other


17.00


$1,242.93


...


96


ANNUAL REPORTS


Expenses


Outlays


Municipal Documents


Printing


$2,612.75


$2,612.75


Public Buildings Department, Maintenance Bandstand


Labor


$105.34


Teaming


103.00


Lumber


7.88


$216.22


Rifle Practice, Co's. A. & B. 101st Engineers


Use of Range


$870.85


Transportation


575.00


Rent of room


40.00


$1,485.85


Quarters for Spanish War Veterans


Rent


$30.00


$30.00


Quarters for American Legion


Rent .... ....... ....


$220.00


$220.00


Quarters for George Dilboy Post, V. F. W.


Rent


$700.00


$700.00


Workmen's Compensation


Compensation for Injuries ..


$3,602.02


Medical Attendance


1,334.61


Books, postage and supplies


11.50


Settlement of Claim


200.00


$5,148.13


Pensions


Engineering


$1,036.44


Janitors


1,970.44


Police


17,754.99


Fire


16,965.17


Highway


12,240.07


Sanitary


11,530.64


Water


......


1,644.45


$63,142.20


97


CITY AUDITOR


Expenses


Outlays


Damage to Persons and Personal Property


Settlement of Claims ......


$8,124.15 50.00


Witness Fees


$8,174.15


Court Executions


Settlement of Claims ......... $2,004.00


$2,004.00


Emma Sterling Annuity


Annuity


$740.37


$740.37


Somerville Retirement System


Reimbursement Jan. 1 -


Nov. 30


$2,138.63


Transfer 21,169.00


Clerk


120.00


Actuarial Services


110.00


Accounting Service


400.00


Supplies


22.95


Printing


8.25


$23,968.83


MUNICIPAL INDEBTEDNESS


Interest


Temporary Loans :-


Anticipation of Revenue .. $137,676.74


General Loans :-


Sewers


2,973.75


Highways


14,845.00


City


320.00


Bridge


612.50


Public Buildings


2,300.00


Schoolhouse


18,940.00


City Hall Additions


3,615.00


High School Additions


and Alterations


36,980.00


Northern Traffic Route


18,000.00


Western Jr. High School


13,955.00


Southern Jr. High School


19,877.50


Carried forward $270,095.49


.98


ANNUAL REPORTS


Expenses Outlays


Brought forward


4,500.00


Police Station


5,906.25


Municipal Garage


950.00


Additional Fire Equip-


1,852.50


ment


$283,304.24


Reduction of Funded Debt


General Loans :-


Sewer


37,000.00


Highway


9,000.00


City


1,000.00


Public Buildings


15,000.00


Schoolhouse


44,000.00


City Hall Additions


8,000.00


High School Additions


and Alterations


61,000.00


Northern Traffic Route ....


50,000.00


Southern Jr. High School


27,000.00


Western Jr. High School


19,000.00


Elementary School


7,000.00


$292,000.00


WATER WORKS


Water Maintenance


Administration : --


Commissioner


$3,800.00


Clerks


11,711.58


Books, printing, postage and supplies


2,293.04


Telephone


76.49


All other


General :-


Labor


5,593.92


Pipe and fittings


2,917.12


Meters and fittings


1,052.08


Hydrants and fittings


2,374.85


Tools


Autos, trucks and sup-


2,860.93


plies


Carried forward


$99,991.91


Bridge


$14,000.00


$270,095.49


Elementary School


67,117.52


194.38


99


CITY AUDITOR


Expenses


Outlays


Brought forward


$99,991.91


Horses and equipment.


417.87


Power


14.40


Fountains


70.79


Miscellaneous supplies


23.50


Street repairs


1,181.46


All other


70.94


Special Items :-


Convention Expenses


57.40


Rent of B. & M. Land and


Tracks


13.50


Repairs to B. & M. Track


45.27


$101,887.04


Less service transfer cred-


its for teams and use of


Compressor


89.39


$101,797.65


Water Works Extension


Labor


$4,728.96


Hired teams and trucks


186.75


Pipe and fittings


6,747.24


Hydrants and fittings


242.88


Meters and fittings


493.90


Street Repairs


65.56


$12,465.29


Public Buildings Department, Maintenance Water Buildings


Labor


$84.32


Fuel


402.11


Light


577.35


Lumber and materials


38.27


Janitors' Supplies


4.32


Plumbing


14.39


Repairs to Buildings


31.90


Special Item:


Insurance


663.60


$1,816.26


Metropolitan Water Assessment


Assessment


$283,776.31


$283,776.31


Water Waste Survey


Contract


$10,000.00


$10,000.00


100


ANNUAL REPORTS


Expenses Outlays


OTHER ACCOUNTS


Temporary Loans


Loans in anticipation of


Revenue $3,100,000.00


$3,100,000.00


State Taxes


State


$177,060.00


$177,060.00


Metropolitan and Other Assessments


Metropolitan Sewer Assess- ment


$70,928.64


Metropolitan Park Assess- ment


86,087.20


Wellington Bridge Assess- ment


158.77


Special Wellington Bridge ..


2,580.83


State Highways


63.00


Charles River Basin


10,221.68


Alewife Brook


73.18


Abatement of Smoke


1,424.19


Metropolitan Planning


825.39


Southern Traffic Artery.


2.97


Auditing


23.52


Ways in Malden, Braintree, Weymouth and Hingham


93.40


West Roxbury - Brookline Parkway


7,860.46


Broadway - Revere Beach Crossing


733.02


Canterbury Street Highway


1,771.24


Boston Metropolitan Dis-


792.14


Veterans' Exemption


97.61


Hospital or home care


Civil War Veterans


1,177.00


$184,914.24


Boston Elevated Deficit


Boston Elevated Deficit.


$113,597.49


$113,597.49


trict


101


CITY AUDITOR


Expenses


Outlays


Old Age Assistance Tax


Old Age Assistance $31,866.00


$31,866.00


County of Middlesex, Dog Licenses


Dog Licenses .... $557.40


$557.40


County of Middlesex


County Tax, 1932


$213,730.32


$213,730.32


Water Deposits


Water Deposits


$321.57


$321.57


Cash Refunds


Taxes


$7,635.27


Water


26.20


Excess and Deficiency


1.80


Special Assessments


68.22


All other


884.65


$8,616.14


Estimated Receipts


National Bank Tax-1930 ..


$5.82


Trust Co. Tax -1927-1930- 1931


82.45


Interest and costs


4.06


Fee


1.00


$93.33


Tellers' Overs and Shorts


Short $200.81


$200.81


PRIVATE TRUST


Redemption of Tax Titles


Tax Titles Redeemed. $2,347.04


$2,347.04


Total


$9,320,570.91


$886,586.59


Refunds ......


6,042.71


Total Cash Payments


$9,326,613.62


$886.586.59 $10,213,200.21


102


ANNUAL REPORTS


SCHEDULE OF PUBLIC PROPERTY


Land and Buildings


Personal


Totals


School Buildings


Prescott


$72,200.00


$3,000.00


$75,200.00


East Somerville Junior High


62,000.00


2,000.00


64,000.00


Hanscom


66,500.00


4,000.00


70,500.00


Davis


53,500.00


17,500.00


71,000.00


Clark Bennett


54,500.00


3,500.00


58,000.00


*Knapp (includes dental clinic) ..


53,000.00


6,900.00


59,900.00


Baxter


39,200.00


1,500.00


40,700.00


Perry


53,600.00


2,500.00


56,100.00


Bell and Southern Jr. High


364,400.00


10,000.00


374,400.00


Pope


83,600.00


5,000.00


88,600.00


Cummings


77,000.00


77,000.00


Edgerly


43,000.00


5,000.00


48,000.00


Northern Eastern Jr. High


618,000.00


20,900.00


638,900.00


+High and Gymnasium


1,129,500.00


134,000.00


1,263,500.00


Glines


96,400.00


5,000.00


101,400.00


Grimmons


96,800.00


4,000.00


100,800.00


Forster


64,000.00


4,500.00


Forster


(Annex)


40,000.00


3,500.00


112,000.00


Bingham


77,000.00


5,000.00


82,000.00


Morse


59,000.00


5,000.00


64,000.00


Carr


58,600.00


4,500.00


63,100.00


Durell


24,600.00


1,500.00


26,100.00


Burns


46,000.00


3,000.00


49,000.00


Brown


80,700.00


3,000.00


83,700.00


Highland


68,600.00


5,000.00


73,600.00


Lowe


57,000.00


2,000.00


59,000.00


Hodgkins


121,200.00


5,000.00


126,200.00


** West Somerville Junior High


475,000.00


8,000.00


483,000.00


Lincoln


24,700.00


1,000.00


25,700.00


Cutler


135,800.00


10,000.00


145,800.00


Total


$4,337,400.00


$290,800.00 $4,628,200.00


* Dental Clinic $1,400.00


¡ Land included in Central Hill Park.


# Building and fixtures. Land owned by State.


** Land included in Walter Ernest Shaw Payground.


¿Proctor


42,000.00


5,000.00


47,000.00


103'


CITY AUDITOR


Land and Buildings


Personal


Totals


Fire Bulidings


$27,500.00


*105,000.00


$180,200.00


New Fire Alarm. Buliding


47,700.00


Central


44,000.00


27,000.00


71,000.00


Engine Two


43,100.00


25,000.00


68,100.00


Engine Six


23,500.00


8,000.00


31,500.00


Hose Five


72,400.00


25,000.00


97,400.00


Ladder One


19,700.00


15,000.00


34,700.00


Ladder Two


26,300.00


15,000.00


41,300.00


Engine Four


$304,200.00 $220,000.00


* Includes Electrical Department Equipment


Libraries


*Central


25,500.00


2,500.00


28,000.00


East Somerville Branch


42,600.00


6,500.00


49,100.00


West Somerville Branch


22,600.00


2,000.00


24,600.00


Prospect Hill


Total


$228,200.00


$111,000.00


$339,200.00


Miscellaneous Buildings


$56,500.00


$30,000.00


$86,500.00 14,000.00


Sewer


a n d


Tuberculosis


63,500.00


9,000.00


72,500.00


Hospital


166,900.00


18,000.00


184,900.00;


City Home


73,500.00


16,000.00


89.500.00


Police


347,000.00


200,000.00


547,000.00


*City Hall


142,500.00


Power House and Heating Plant


142,500.00


14,900.00


City Garages


Parks


Buildings


Field House, Dilboy Field


3,500.00


Trum


3,100.00


Broadway


3,000.00


Lincoln


3,000.00


Bathhouse


800.00


800.00:


Polling Booths


21,400.00


45,000.00


66,400.00


Sanitary


47,500.00


6,500.00


54,000.00


Water


9,000.00


9,000.00


Glen St. Showers


Total


$982,100.00


$324,500.00 $1,306,600.00


..


3,500.00


3,100.00


..


$12,000.00


$12,000.00


............


Highway (Stables, etc.)


14,000.00


Contagious


$137,500.00


$100,000.00


$237,500.00'


$524,200.00


Total


14,900.00


3,000.00


3,000.00


* Land included in Central Hill Park.


104


ANNUAL REPORTS


Land and Buildings


Personal


Totals


Parks and Playgrounds


Saxton C. Foss Park


$421,200.00


$421,200.00


Central Hill


475,000.00


475,000.00


Lincoln


84,500.00


$4,000.00


88,500.00


Prospect Hill


69,800.00


1,500.00


71,300.00


Tufts


109,000.00


109,000.00


Paul Revere


1,000.00


1,000.00


Trum Playground


70,900.00


70,900.00


Glen Street


39,000.00


39,000.00


Kent Street


12,000.00


12,000.00


Poplar Street


6,300.00


6,300.00


Dilboy Field


64,900.00


64,900.00


John M. Woods Playground


36,600.00


36,600.00


Walter Ernest Shaw Playground ..


54,500.00


54,500.00


Mt. Vernon Avenue


10,900.00


10,900.00


Belmont Street


5,100.00


5,100.00


Total


$1,460,700.00


$5,500.00 $1,466,200.00


Miscellaneous Land


Roberts Street


$200.00


$200.00


Somerville Avenue


300.00


300.00


Putnam Street


400.00


400.00


Lowell Street


100.00


100.00


Spencer Avenue


100.00


100.00


Weston Avenue


3,800.00


3,800.00


Endicott Avenue


800.00


800.00


Alpine Street


1,800.00


1,800.00


Princeton Street


1,600.00


1,600.00


Wilson Avenue


600.00


600.00


Police Station Lot


20,500.00


20,500.00


Total


$30,200.00


$30,200.00


Summary


School Buildings


$4,337,400.00


$290,800.00 $4,628,200.00


Fire Buildings


304,200.00


220,000.00


524,200.00


Libraries


228,200.00


111,000.00


339,200.00


Miscellaneous Buildings


982,100.00


324,500.00


1,306,600.00


Parks and Playgrounds


1,460,700.00


5,500.00


1,466,200.00


Miscellaneous Land


30,200.00


..


30,200.00


Total


$7,342,800.00


$951,800.00 $8,294,600.00


Sewer (cost)


1,628,248.15


Water Works (cost)


1,449,546.10


Total Value of Public Prop-


erty


$11,372,394.25


105


CITY AUDITOR


SOMERVILLE RETIREMENT SYSTEM


BALANCE SHEET


December 31, 1932


Assets


Cash in Banks


$26,193.53


Investments


30,000.00


$56,193.53


Liabilities


Annuity Savings Fund


$29,292.48


Annuity Reserve Fund


407.38


Pension Accumulation Fund


25,455.33


Expense Fund


Reserve Account, Highland Trust


Company


a/c Expense Fund Balance 1931


1,038.34


$56,193.53


RECEIPTS AND EXPENDITURES FOR YEAR 1932


Receipts


Annuity Savings Fund


Balance January 1, 1932


$11,936.60


Members' Contributions


17,267.80


Interest on Deposits


645.35


Transfer from Pension Accumulation Fund


a/c interest on members' contributions ....


260.76


Pension Accumulation Fund


Balance January 1, 1932


14,024.41


Normal Contribution of City


6,504.00


Accrued Liability of City


11,865.00


Interest, Income and Profits from Invest- ments


148.57


Expense Fund


Appropriation of City


2,800.00


Annuity Reserve Fund


Balance January 1, 1932


148.31


Transfer from Annuity Savings Fund a/c Accumulated Deductions of Retired Mem- bers


286.05


Transfer from Pension Accumulation Fund a/c Interest


14.31


Reserve Account Highland Trust Company transferred from Expense Fund 1,038.34


$66,939.50


106


ANNUAL REPORTS


Expenditures


Annuity Savings Fund


Refund a/c Resignation


$336.72


Refund a/c Death 195.26


Transfer to Annuity Reserve Fund a/c Ac- cumulated Deductions of Retired Mem- bers 286.05


Pension Accumulation Fund


Pension Payments to Retired Members


6,799.82


Transfer to Annuity Savings Fund a/c In- terest on Members' Contributions


260.76


Transfer to Expense Fund


11.76


Transfer to Annuity Reserve Fund 14.31


Expense Fund


Salary-Clerk 1,136.00


Actuarial and Accounting Services, Print-


ing, Filing Cabinets, Books, Binders, post- age and Office Supplies


1,002.63


Refund to City December 1, 1932


661.37


Annuity Reserve Fund


Annuity Payments to Retired Members


41.29


Cash on Hand


Pension Accumulation Fund


17,455.33


Annuity Savings Fund and Annuity Reserve Fund


7,699.86


Investments


Pension Accumulation Fund 8,000.00


Annuity Savings Fund 22,000.00


Reserve Account, Highland Trust Compaiy .... 1,038.34


$66,939.50


Somerville Retirement Board


James W. Kenney, Chairman Francis J. Daley, Secretary Laurence S. Howard


107


DIRECTOR OF ACCOUNTS


THE COMMONWEALTH OF MASSACHUSETTS


DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS


State House, Boston, January 26, 1933.


To THE HONORABLE JOHN J. MURPHY, MAYOR AND THE BOARD OF ALDERMEN,


Somerville, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the City of Somerville for the period from January 1, 1931, to September 3, 1932, made in accordance with the pro- visions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Ac- countant of this Division.


Very truly yours, THEODORE N. WADDELI., Director of Accounts.


MR. THEODORE N. WADDELL, Director of Accounts,


Department of Corporations and Taxation,


State House, Boston.


Sir :


As directed by you, I have made an audit of the books and accounts of the City of Somerville for the period from January 1, 1931, to September 3, 1932, and report thereon as follows :


The financial transactions of the city, as recorded on the books of the several departments receiving or disbursing money for the city or committing bills for collection, were examined and reconciled with the books and records in the city auditor's office.


Auditor .- The books and accounts in the city auditor's. office were examined and checked in detail. The recorded re- ceipts were compared with the treasurer's records, and the rec-


108


ANNUAL REPORTS


ordered payments were checked with the treasury warrants and with the treasurer's books.


. The appropriations and authorizations of loans as recorded on the auditor's ledger were checked with the city clerk's rec- ords of orders passed by the Council and with the approvals by the Commissioner of Corporations and Taxation, in accordance with the provisions of Section 23, Chapter 59, General Laws, as amended by Chapter 428, Acts of 1931.


The vouchers and pay-rolls on file were examined as to legal approvals and the classification book was also examined. It was noted that it has been the custom to make entries on the classification book by grouping items as "Sundry Persons", and it is recommended that, in the future, all vouchers be entered in detail on the classification records.


The ledger accounts were analyzed, adjusting entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the city as of September 3, 1932.


This balance sheet shows that there was a revenue deficit on September 3, 1932, amounting to $66,260.87, this being due to the setting up of a reserve account for deposits in closed banks amounting to $136,167.48. These accounts, however, have been reduced since the date of the audit by $7,500, representing a dividend paid by one of the closed banks.


Treasurer and Collector, as Treasurer .- The books and ac- counts of the treasurer were examined and checked in detail. The cash book was footed, the recorded receipts were analyzed and checked with the records in the several departments collect- ing money for the city and with other sources from which money was paid into the treasury, while the recorded payments were checked with the warrants authorizing the treasurer to disburse city funds.


The cash on hand was verified by an actual count and the bank balances were reconciled with statements and certificates furnished by the banks.


The bond and coupon account was examined and checked. The deposits were compared with the warrants and the pay- ments were checked with cancelled securities and coupons on file. The outstanding bonds and coupons were listed and re- conciled with statements furnished by the banks of deposit.


109


DIRECTOR OF ACCOUNTS


The savings bank books and securities in the custody of the treasurer representing the investments of the several trust and investment funds were examined. The income was proved and the receipts and disbursements were examined, being com- pared with the records in the auditor's office.


The books and accounts of the Retirement Fund were ex- amined and checked. The securities representing the invest- ments of the funds were personally examined and the receipts representing the contributions by the city, together with those made by the members, were examined and checked in detail. The disbursements were checked and the cash balance was veri- fied by statements and certificates furnished by the banks and with savings bank books.


In verifying the general cash on hand, it was found that it has been the custom to keep a special bank account for guaran- tee deposits, overpayments, etc., which were not reported in the daily receipts and not recorded on the auditor's books. This ac- count was examined and checked in detail and the balance on hand was paid into the general treasury and so reported to the auditor. It is recommended that all receipts be recorded daily and reported to the auditor, so that a record of all transactions may be available.


It was found that petty cash advances have been made to several departments. These accounts were examined and checked, the cash on hand was verified by an actual count, and the bank balances were reconciled with statements furnished by the bank and with savings bank books. From our examination it would appear that advances made to these departments are not necessary, and it is therefore recommended that these ac- counts be closed out and the cash refunded to the treasurer.


Tables showing a reconciliation of the treasurer's cash, to- gether with summaries of the several trust and investment funds, are appended to this report.


Treasurer and Collector, as Collector .- The books and ac- counts of the collector were examined and checked in detail. The outstanding accounts of property and poll taxes, of assess- ments, and of motor vehicle excise taxes of 1929 and 1930 were examined and checked, the property. poll, old age assistance taxes of 1931, and 1932 being analyzed and verified with the warrants issued for their collection. The cash books were an- alyzed and the payments to the treasurer were checked with the treasurer's cash book and the auditor's books.


110


ANNUAL REPORTS


The recorded abatements were checked with the records of abatements granted by the Assessors and the City Council and the outstanding accounts were listed and reconciled with the auditor's books. A further verification of the outstanding ac- counts was obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the city, and from the replies received it appears that the accounts. as listed, are correct.




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