Town Annual Report of the Officers of the Town of Williamsburg 1941-1950, Part 22

Author: Williamsburg (Mass. : Town)
Publication date: 1941
Publisher: Town of Williamsburg
Number of Pages: 1142


USA > Massachusetts > Hampshire County > Williamsburg > Town Annual Report of the Officers of the Town of Williamsburg 1941-1950 > Part 22


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The pupils were examined during September with the assistance of Mrs. Strong, the school nurse. A num- ber of minor defects were found and reported to the parents for correction by their family physician.


Six pupils were taken by the nurse to the Hampshire County Sanatorium for x-rays of the chest and we are glad to report that no serious defects were reported by Doctor O'Brien.


Camp Hodgkins has been a great help for many years in boosting the weight and general health of several of our children each year. Regular hours, meals and exercises have done much toward making their bodies stronger. We hope the lessons learned in health- making will remain in the minds of each and every child who has had the privilege of attending this camp.


Respectfully submitted,


CHARLES H. WHEELER, M.D.


REPORT OF AN AUDIT


OF


THE ACCOUNTS OF


The Town of Williamsburg


FOR THE PERIOD FROM


SEPT. 12, 1945 TO SEPT. 14, 1946


Made in Accordance with the Provisions of Chapter 44, General Laws


December 30, 1946


1


95


December 30, 1946


To the Board of Selectmen Mr. Leon B. Sanderson, Chairman Williamsburg, Massachusetts


Gentlemen:


I submit herewith my report of an audit of the books and accounts of the town of Williamsburg for the period from September 12, 1945 to September 14, 1946, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.


Very truly yours,


Francis X. Lang,


Director of Accounts.


96


Mr. Francis X. Lang 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 town of Williamsburg for the period from September 12, 1945, the date of the previous audit, to September 14, 1946, and submit the following report. thereon :


The financial transactions, as entered on the records of the several departments receiving or disbursing town funds or sending out bills for collection, were examined, checked, and verified by comparison with the books of the town accountant and the treasurer.


The surety bonds of the town officials required to furnish them for the faithful performance of their duties were examined and found to be in proper form.


The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were checked with the treasurer's books, while the record- ed payments were compared with the treasury warrants and the treasurer's record of disbursements. The ap- propriation accounts as recorded on the ledger were checked with the town meeting records of the town clerk, and all other accounts were checked with information in the departments in which the transactions originated. The ledger was analyzed, a trial balance was taken off, and after the necessary correcting and adjusting entries had been made, a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on September 14, 1946.


97


It was again necessary to make many adjusting en- tries on the town accountant's ledger due to his failure to make and post proper and complete ledger entries based on information available to him and to the failure on the part of departmental officials to furnish the town accoun- tant with information relative to commitments and abate- ments, which is necessary in order that his ledger may reflect the true financial condition of the town at all times.


The books and accounts of the treasurer were exam- ined and checked in detail. The receipts, as recorded, were compared with the departmental records of payments to the treasurer and with the other sources from which money was paid into the treasury. The payments were checked with the selectmen's warrants, the cash book was footed, and the cash balance on September 14, 1946 was proved by actual count of the cash in the office and by reconciliation of the bank balance with a statement re- ceived from the depository.


The payments on account of debt and interest were compared with the amounts falling due during the period covered by the audit and with the cancelled securities on file.


The records of payroll deductions on account of federal withholding taxes as kept by the treasurer were examined and checked. The payments to the Collector of Internal Revenue were verified and checked to the cancelled checks on file and to the accountant's ledger. The balance in the general treasury on September 14, 1946 was proved.


The securities, including savings bank books, repre- senting the investment of trust and investment funds in custody of the town treasurer were inspected and listed. The income was proved, while the bequests and withdraw- als were checked and verified. As of the audit date there was to be restored to the general treasury the sum of $1,155. which had erroneously been deposited to the town history fund.


98


It is recommended that vouchers properly chargeable to trust fund income be plainly marked so as to show from which income account the payment is to be made.


The records of charges for the use of town-owned highway equipment were compared with the payrolls of the highway department. The recorded collections were checked and the payments to the treasurer were verified.


The books and accunts of the tax collector were exam- ined and checked. The tax accounts outstanding according to the previous examination and all subsequent commit- ment lists of taxes were audited and proved with the war- rants committing them for collection. The collections as recorded were checked, the payments to the treasurer were verified, and the recorded abatements were checked to the records of the assessors. The outstanding accounts were listed and reconciled with the accountant's ledger and the cash balance on September 14, 1946 was proved by actual count of the cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.


Verification of the outstanding tax accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the outstanding accounts as listed are correct.


Attention is called to Section 2, Chapter 60, General Laws, which requires the collector to pay over to the treasurer, once in each week or oftener, all money received by her during the preceeding week or lesser period, on aç- count of taxes and interest, as it was found that in the period from January 1 to September 14, 1946 the collector had made only three payments to the treasurer.


Attention is again called to the taxes of prior years, as shown on the appended balance sheet, which date back


99


to 1942. Action should be taken immediately to bring about settlement of these taxes.


The records of the health department relative to li- censes and permits were checked. The recorded receipts for licenses and permits were checked with the records of licnses issued and the payments to the treasurer were veri- fied.


The recorded receipts for sealing and adjusting weights and measures were checked with the record of fees charged. The payments to the treasurer were veri- fied, and the cash on hand on September 14, 1946 was prov- ed by actual count.


In listing the appropriations it was noted that at a special town meeting held on July 8, 1946 the town voted to raise by taxation the sum of $1,499.99, and since the tax rate for 1946 was fixed prior to the date the vote was taken, the amount so appropriated should be required to be raised in the 1947 tax levy. No payments from this ap- propriation should be made, however, until 1947, the year in which the appropriation will be raised.


The financial transactions of the town clerk were ex- amined and checked. The receipts for dog and sporting licenses were checked with the record of licenses issued and the payments to the treasurer and to the Division of Fisheries and Game were verified.


The records of licenses granted by the selectmen were checked with the records of licenses issued by the town clerk. The payments to the treasurer were verified, and the licenses granted but unissued were listed. The cash on hand on September 14, 1946 was proved by actual count.


The records of accounts receivable of the highway, public welfare (including the bureau of old age assistance), and school departments were examined. The commit- ments were reconciled, the payments to the treasurer were


100


verified, the recorded abatements and disallowances were checked with the department records, and the outstanding accounts were listed and proved with the accountant's ad- justed ledger.


The recorded receipts of the school department were checked, the payments to the treasurer were verified, and the cash on hand on October 1, 1946 was proved by actual count.


The income account of the Helen S. James School Fund in the custody of the Springfield Safe Deposit and Trust Company was verified with a statement received from the trustees.


The records of receipts of the librarian for fines were checked. The payments to the treasurer were compared with the treasurer's recorded receipts, and the cash on hand on September 30, 1946 was proved by actual count.


The books and accounts of the water department were examined and checked. The commitments were analyzed, the recorded collections were compared with the payments to the treasurer, the abatements were verified, the out- standing accounts were listed and proved with the account- ant's adjusted ledger, and the cash in the office on Septem- ber 14, 1946 was proved by actual count.


In order to verify the correctness of the outstanding water accounts, notices were mailed to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the outstanding accounts as listed are correct.


It was noted that the board of water commissioners appoint one of their number to the position of collector of water rates for which he receives compensation and, sim- ilarly, compensation is paid to other water commissioners for labor performed, although no salary was fixed for the commissioners by town meeting vote.


101


Attention in this connection is called to Section 4A, Chapter 41, General Laws, which provides that a town board may, if authorized by vote of the town, appoint any member thereof to another town office or position for the term provided by law, if any, otherwise for a term not exceeding one year. The salary of such appointee must be fixed by vote of the town.


The records pertaining to the sale of town histories were checked and the payments to the town treasurer were verified.


In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasur- er's cash, summaries of the tax and departmental accounts, as well as tables showing the transactions and condition of the trust and investment funds.


For the cooperation received from the several town officials while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express apprecia- tion.


Respectfully submitted, Herman B. Dine,


Assistant Director of Accounts.


102


RECONCILIATION OF TREASURER'S CASH


Balance September 12, 1945,


per previous audit $22,728.58


Receipts September 12 to December 31, 1945 ·


62,939.14


$85,667.72


Payments September 12 to


December 31, 1945 $56,762.33


Balance December 31, 1945


28,905.39


$85,667.72


Balance January 1, 1946 $28,905.39


Receipts January 1 to September 14,


1946 94,201.41


$123,106.80


Payments January 1 to September


14, 1946 $105,608.03


Balance September 14, 1946:


Cash in office, verified


$350.00


First National Bank, Northampton 17,147.77


$123,106.80


First National Bank, Northampton


Balance September 14, 1946, per statement $21,753.71


Balance September 14, 1946, per check book $17,148.77


Outstanding checks September 14,


1946, per list


4,604.94


$21,753.71


103


FEDERAL WITHHOLDING TAX


Payroll Deductions


Balance September 12, 1945,


per previous audit $412.20


Payroll deductions September 12 to December 31, 1945 829.96


$1,242.16


Payments to Collector of Internal


Revenue September 12 to Dec- ember 31, 1945


$535.50


Balance December 31, 1945


706.66


$1,242.16


Balance January 1, 1946


$706.66


Payroll deductions January 1 to


September 14, 1946 1,938.50


$2,645.16


Payments to Collector of Internal


Revenue January 1 to Septem- ber 14, 1946


$2,247.86


Balance September 14, 1946, in


general treasury 397.30


$2,645.16


RECONCILIATION OF COLLECTOR'S CASH


Cash balances September 14, 1946, per tables :


Taxes 1944


$57.60


Taxes 1945 723.99


Taxes 1946


4,794.86


$5,576.45


Motor vehicle excise


taxes 1945


$2.00


104


Motor vehicle excise taxes 1946 220.16


222.16


Interest and costs on taxes 30.48


Excess cash September 14, 1946 .93


$5,830.02


Cash balance September 14, 1946 :


Cash in office, verified


$3,358.08


First National Bank, Northampton 2,471.94


$5,830.02


First National Bank, Northampton


Balance September 14, 1946, per statement $2,471.94


Balance September 14, 1946, per check book $2,471.94


TAXES-1941


Outsanding September 12, 1945,


per previous audit $2.00


Payments to treasurer September


12 to December 31, 1945 $2.00


TAXES-1942


Outstanding September 12, 1945, per previous audit $5.19


Payments to treasurer September 12 to December 31, 1945


$5.17


Outsanding December 31, 1945


.02


$5.19


105


Outstanding January 1, 1946 $.02 Audit adjustment-error in reporting abatements $.02


TAXES-1943


Outstanding September 12, 1945,


per previous audit $719.23


Payments to treasurer September 12 to December 31, 1945 $668.01


Abatements September 12 to


December 31, 1945 2.00


Outstanding December 31, 1945 49.22


$719.23


Outstanding January 1, 1946 $49.22


Payments to treasurer January 1 to


September 14, 1946 $14.68


Outstanding September 14, 1946, per list 34.54


$49.22


TAXES-1944


Outstanding September 12, 1945, per previous audit $7,153.00


Payments to treasurer September 12 to December 31, 1945 $4,178.01


Abatements September 12 to December 31, 1945 50.60


Outstanding December 31, 1945 2,924.39


$7,153.00


106


Outstanding January 1, 1946, $2,924.39


Payments to treasurer January 1 to September 14, 1946 $1,752.82


Audit adjustment-


Abatements September 12 to Dec- ember 31, 1945, not reported 83.70


Outstanding September 14, 1946, per list 1,030.27


Cash balance September 14, 1946 57.60 $2,924.39


TAXES-1945


Outstanding September 12, 1945,


per previous audit


$43,877.70


Abatement after payment, refunded


10.55


$43,888.25


Payments to treasurer September 12


to December 31, 1945


$31,946.44


Abatements September 12 to December 31, 1945 280.71


Outstanding December 31, 1945 11,661.10


$43,888.25


Outstanding January 1, 1946


$11,661.10


Audit adjustments : Additional commitment September 12 to December 31, 1945, per warrant, not reported 119.89


Abatements September 12 to De- cember 31, 1945, reported in error 40.55


$11,821.54


107


Payments to treasurer January 1 to September 14, 1946 $5,228.08


Abatements January 1 to September 14, 1946 34.40


Audit adjustment:


Abatements January 1 to Septem-


ber 14, 1946, reported in error 2.00


Outstanding September 14, 1946, per list 5,833.07


Cash balance September 14, 1946 723.99


$11,821.54


TAXES-1946


Commitment per warrants


$65,171.44


Additional commitment per warrant


2.00


Audit adjustment :


Abatements reported in error


80.50


Abatements after payment,


to be refunded


$2.00


Payment after abatement,


to be refunded


4.60


6.60


$65,260.54


Payments to treasurer January 1 to September 14, 1946 $11,882.84


Abatements January 1 to September 14, 1946 831.26


Outstanding September 14, 1946, per list 47,751.58


Cash balance September 14, 1946


4,794.86


$65,260.54


108


MOTOR VEHICLE EXCISE TAXES- 1942


Outstanding September 12, 1945, per previous audit $40.76


Payments to treasurer September 12 to December 31, 1945 $2.00


Outstanding December 31, 1945,


and September 14, 1946, per list


38.76


$40.76


MOTOR VEHICLE EXCISE TAXES-1943


Outstanding September 12, 1945,


$42.31


per previous audit


Payments to treasurer September 12


to December 31, 1945


$10.33


Outstanding December 31, 1945 and


September 14, 1946, per list


31.98


$42.31


MOTOR VEHICLE EXCISE TAXES-1944


Outstanding September 12, 1945, per previous audit $55.85


Payments to treasurer September 12


to December 31, 1945


$6.69


Outstanding December 31, 1945


49.16


$55.85


Outstanding January 1, 1946


$49.16


Payments to treasurer January 1 to


September 14, 1946


$2.42


Audit adjustment:


Abatements September 12 to De-


cember 31, 1945, not reported


4.00


109


Outstanding September 14, 1946, per list 42.74


$49.16


MOTOR VEHICLE EXCISE TAXES-1945


Outstanding September 12, 1945,


per previous audit $671.94


Commitments September 12 to De-


cember 31, 1945, per warrants 84.68


Abatements after payment, refunded 2.58


$759.20


Payments to treasurer September 12 to December 31, 1945 $633.93


Outstanding December 31, 1945 125.27


$759.20


Outstanding January 1, 1946


$125.27


Audit adjustment:


Commitment September 12 to De- cember 31, 1945 per warrant, not reported 10.00


$135.27


Payments to treasurer January 1 to


September 14, 1946 $88.12


Audit adjustment:


Abatements September 12 to De- cember 31, 1945, not reported 1.37


Outstanding September 14, 1946, , per list 43.78


Cash balance September 14, 1946 2.00


$135.27


110


MOTOR VEHICLE EXCISE TAXES-1946


Commitment per warrants $633.87


Audit adjustment:


Commitment per warrant, not reported 707.22


$1,341.09


Payments to treasurer January 1 to September 14, 1946 $475.83


Outstanding September 14, 1946, per list Cash balance September 14, 1946


645.10


220.16


$1,341.09


1


INTEREST AND COSTS ON TAXES


Cash on hand September 12, 1945,


per previous audit 73.57


Collections September 12, 1945 to September 14, 1946:


Interest:


Taxes :


Levy of 1941


$.30


Levy of 1942


.47


Levy of 1943


5.32


Levy of 1944


243.78


Levy of 1945


157.60


407.47


Motor vehicle excise taxes:


Levy of 1942


$.38


Levy of 1943


1.26


Levy of 1944


.49


Levy of 1945


4.90


Levy of 1946


.29


7.32


111


Costs :


Taxes :


Levy of 1941


$.35


Levy of 1942


.70


Levy of 1943


.70


Levy of 1944


2.10


Levy of 1945


2.80


6.65


$495.01


Payments to treasurer :


September 12 to December 31, 1945 :


Interest


$238.35


Costs


3.85


$242.20


January 1 to September 14, 1946 :


Interest $219.53


Costs


2.80


222.33


Cash balance September 14, 1946:


Interest 30.48


$495.01


TAX POSSESSIONS


Balance September 12, 1945, per previous audit $306.31


Balance December 31, 1945, and September 14, 1946, per list $306.31


SELECTMEN'S LICENSES


Issued by Town Clerk


Cash on hand Sept. 12, 1945, - -- per previous audit $1.50


112


Licenses granted but unissued Sept. 12, 1945, per previous audit 8.00


Licenses granted Sept. 12 to Dec. 31, 1945:


Alcoholic beverages $1,400.00


Common victuallers' 10.00


Sunday 2.00


Gasoline


1.00


1,413.00


$1,422.50


Payments to treasurer Sept. 12 to Dec. 31, 1945 $111.50


Outstanding Dec. 31, 1945


1,311.00


$1,422.50


Outstanding Jan. 1, 1946, $1,311.00


Licenses granted Jan. 1 to Sept. 14, 1946:


Sunday


$9.00


Gasoline


4.00


Auto dealers'


2.00


15.00


$1,326.00


Payments to treasurer Jan. 1 to Sept. 14, 1946 $1,314.00


Licenses cancelled Jan. 1 to Sept. 14, 1946 2.00


Licenses granted but unissued


Sept. 14, 1946, per list 2.00


Cash on hand Sept. 14, 1946, verified 8.00


$1,326.00


113


TOWN CLERK


Dog Licenses


Cash on hand Sept. 12, 1945,


per previous audit $1.80


Licenses issued Sept. 12 to Dec. 31. 1945: Males. 1 @ $2.00 $2.00


$3.80


Payments to treasurer Sept. 12 to


Dec. 31, 1945 $3.60


Fees retained Sept. 12 to Dec. 31,


1945, 1 @ $.20 .20


$3.80


Licenses issued Jan. 1 to Sept. 14, 1946 :


Males, 124 @ $2.00


$248.00


Females, 23 @ $5.00


115.00


Spayed females, 61 @ $2.00


122.00


Kennel, 2 @ $10.00


20.00


$505.00


Payments to treasurer Jan. 1 to Sept. 14, 1946 $463.00


Fees retained Jan. 1 to Sept. 14, 1946, 210 @ $.20 42.00


$505.00


TOWN CLERK


Sporting Licenses


Cash on hand Sept. 12, 1945, per previous audit $11.75


Licenses issued Sept. 12 to Dec. 31, 1945:


Resident citizens'


hunting, 79 @ $2.00 $158.00


114


Resident citizen minor's


trapping, 2 @ $2.25 4.50 Resident citizens' trapping, 4 @ $5.25 21.00


Duplicates, 3 @ $.50 1.50


185.00


Payments to Division of Fisheries


$196.75 and Game Sept. 12 to Dec. 31, 1945 $175.50


Fees retained Sept. 12 to Dec. 31, 1945, 85 @ $.25 21.25


$196.75


Licenses issued Jan. 1 to Sept. 14, 1946 :


Resident citizens' fishing, 129 @ $2.00 $258.00


Resident citizens' hunting,


10 @ $2.00 20.00


Resident citizens' sporting, 106 @ $3.25 344.50


Resident citizens' minor and female


fishing, 45 @ $1.25 56.25


Resident citizens' trapping,


1 @ $5.25 5.25


Special non-residents' fishing,


3 @ $1.50 4.50


Non-resident citizen's fishing


1 @ $5.25 5.25


Duplicates, 2 @ $.50 1.00


$694.75


Payments to Division of Fisheries and Game Jan. 1 to Sept. 14, 1946 $619.25


Fees retained Jan. 1 to Sept. 14, 1946, 295, @ $.25 73.75


Cash on hand Sept. 14, 1946 1.75


$694.75


115


SALE OF TOWN HISTORIES


Sale of town histories Jan. 1 to Sept. 14, 1946


$1,390.00


Payments to treasurer Jan. 1 to Sept. 14, 1946 $1,375.00


Outstanding Sept. 14, 1946, per list


15.00


$1,390.00


COURT FINES


Receipts Sept. 12 to Dec. 31, 1945


$35.00


Payments to treasurer Sept. 12 to Dec. 31, 1945 $3.90


Officers' fees Sept. 12 to Dec. 31, 1945 31.10


$35.00


Receipts Jan. 1 to Sept. 14, 1946 $177.00


Payments to treasurer Jan. 1 to Sept. 14, 1946 $18.15


Officers' fees Jan. 1 to Sept. 14, 1946 158.85


$177.00


SEALER OF WEIGHTS AND MEASURES


Cash on hand Sept. 12, 1945,


per previous audit $.10


Outstanding Sept. 12, 1945,


per previous audit 1.09


Fees Sept. 12 to Dec. 31, 1945 23.77


$24.96


Payments to treasurer Sept. 12 to


Dec. 31, 1945 $24.96


Fees January 1 to Sept. 14, 1946 $.30


Cash on hand Sept. 14, 1946, verified


$.30


116


HEALTH DEPARTMENT


Licenses


Cash on hand Sept. 12, 1945,


per previous audit $3.50


Licenses issued Sept. 12 to Dec. 31, 1945: Oleomargarine


.50


$4.00


Payments to treasurer Sept. 12 to


Dec. 31, 1945


$4.00


Licenses issued Jan. 1 to Sept. 14,


1946:


Oleomargarine


$.50


Milk


4.00


Funeral director


4.00


.


Ice Cream


5.00


$13.50


Payments to treasurer Jan. 1 to


Sept. 14, 1946


$9.00


Cash on hand Sept. 14, 1946


4.50


$13.50


Accounts Receivable


Outstanding Sept. 12, 1945, per previous audit $203.57


Payments to treasurer Sept. 12 to


Dec. 31, 1945


$200.71


Outstanding Dec. 31, 1945


2.86


$203.57


Outstanding Jan. 1, 1946


$2.86


Audit adjustment: Abatements and disallowances, not reported $2.86


.


117


SNOW REMOVAL-STATE Chapter 560, Acts of 1945


Outstanding Sept. 12, 1945,


per previous audit $1,448.63


Payments to treasurer Sept. 12 to Dec. 31, 1945


$1,222.37


Outstanding Dec. 31, 1945 and


Sept. 14, 1946, per list 226.26


$1,448.63


ROAD MACHINERY EARNINGS


Payroll deductions Sept. 12 to


Dec. 31, 1945:


Bridges


$96.00


Winter highways


217.50


Petticoat hill road


118.50


Chapter 81 .


161.00


$593.00


Payments to treasurer Sept. 12 to Dec. 31, 1945 $593.00


Payroll deductions Jan. 1 to


Sept. 14, 1946:


Winter highways


$683.25


Town dump and rubbish collection 126.00


Water department


31.50


Bridges


63.00


River road


14.00


Chapter 81


1,522.25


$2,440.00


Payments to treasurer Jan. 1 to Sept. 14, 1946 $2,440.00


118


PUBLIC WELFARE DEPARTMENT Temporary Aid-Accounts Receivable


Outstanding Sept. 12, 1945,


per previous audit


Outstanding Dec. 31, 1945


$1,056.36 $1,056.36


Outstanding Jan. 1 1946


$1,056.36


Commitments Jan. 1 to Sept. 14,


1946


1,466.40


$2,522.76


Audit adjustments :


Temporary aid accounts receivable


entered as estimated receipts


Sept. 12 to Dec. 31, 1945


$778.10


Charges adjusted


128.00


Abatements and disallowances not reported 43.35


Outstanding Sept. 14, 1946, per list


1,573.31


$2,522.76


Aid to Dependent Children Accounts Receivable


Commitments Sept. 12 to Dec. 31, 1945 $226.27


1


Payments to treasurer Sept. 12 to


Dec. 31, 1945


$134.07


Outstanding Dec. 31, 1945


92.20


$226.27


Outstanding Jan. 1, 1946 $92.20


Commitments Jan. 1 to Sept. 14,


1946 283.91


119


Audit adjustment:


Aid to dependent children, Federal Grants reported as aid to depend- ent children accounts receivable 39.00


$415.11


Payments to treasurer Jan. 1 to Sept. 14, 1946 $196.80


Outstanding Sept. 14, 1946, per list


218.31


$415.11


BUUREAU OF OLD AGE ASSISTANCE


Accounts Receivable


Outstanding Sept. 12, 1945,


per previous audit $26.67


Commitments Sept. 12 to Dec. 31, 1945 5,783.47


$5,810.14


Payments to treasurer Sept. 12 to


Dec. 31, 1945 $5,783.47


Outstanding Dec. 31, 1945 26.67


$5,810.14


Outstanding Jan. 1, 1946,


$26.67


Commitments January 1 to


Sept. 14, 1946 8,940.19


$8,966.86


Payments to treasurer Jan. 1 to


Sept. 14, 1946


$7,800.20


Outstanding Sept. 14, 1946, per list


1,166.66


$8,966.86


120 SCHOOL DEPARTMENT


Accounts Receivable


Outstanding Sept. 12, 1945,


per previous audit


$.16


Outstanding Dec. 31, 1945


$.16


Outstanding Jan. 1, 1946


$.16


Commitments Jan. 1 to Sept. 14,


1946 3,211.00


Audit adjustment:


Commitment not reported


46.00


$3,257.16


Payments to treasurer Jan. 1 to


Sept. 14, 1946


$3,257.00


Audit adjustment:


Abatement not reported


.16


$3,257.16


Miscellaneous Receipts


Receipts Sept. 12 to Dec. 31, 1945:


Sale of paper and supplies


$21.68


Sale of books


.40


Sale of apple boxes


6.70


Hall rentals


4.00


Telephone tolls




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