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