USA > Massachusetts > Plymouth County > Duxbury > Town annual report for the town of Duxbury for the year ending 1961-1965 > Part 3
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assessed valuation. This increase has helped to absorb a part of the rising costs and over the next few years this should continue to be so. But every town reaches a point where this levels off and everyone should be aware, as far ahead as possible, so as to consider what might be done now to ready ourselves for that time. In considering this one of the guiding rules of your Finance Committee might be applied, i.e., will this expenditure, which now appears desirable and nominal, later obligate us to a costly and burdensome necessity ?
Your Finance Committee is concerned over these ever-rising costs and expenditures and plans to start a five-year projection of capital expenditures which are for the most part non-recurring. From this should come a forecast of necessary borrowing and an estimate of the probable impact on the tax rate. This study will take many hours and will necessitate the full cooperation of all town officials, committees, and department heads.
The citizens of Duxbury are to be congratulated for their conservative attitude in the past in regard to new and added services. This has been an important factor in the actual costs of operating the Town. At the same time, it should be pointed out that these same citizens are ex- tremely fortunate to have working for them such a capable and conscientious group of elected officials, depart- ment heads, and department employees. The Finance Committee certainly appreciate their efforts and their cooperative attitude in working with us.
During 1961 the Finance Committee approved the following transfers from the Reserve Fund appropriated to cover unusual and unforeseen expenditures :
To: Unpaid bills of 1960
(Repairs to chimney of #1 Pumping
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Station)
$ 263.05
Atlantic Roofing & Skylight Works
572.91
Elementary School Repairs
.96
Water Department
985.00
Town Clerk
285.00
Franklin St. Awards
173.00
Patrolmen's Salaries
1,000.00
Insurance Premiums
700.00
Summer Employees' Salaries - Tree Dept.
200.00
Winter Freeze-ups and Water Service Installations 1,200.00
Fire Department - Labor
1,500.00
Fire Insurance Schedule Account 600.00
Total Transferred $7,479.92
Although the Reserve Fund was appropriated from the Overlay Reserve and thus did not actually change the tax rate, the Finance Committee is pleased the total amount transferred from the Reserve Fund was lower than usual. There were two reasons for this - first, a welcome absence of the usual requests for transfers to pay for snow and ice removal and, second, no transfer requests to pay for damages on buildings or equipment caused by storms, fires, etc.
THEODORE H. REED, Chairman
CHARLES M. TENNEY, JR., Vice Chairman CHARLES H. FARGO
NATHANIEL R. CUTLER
JOHN T. HATHAWAY, JR. JOHN D. OSBORN
HENRY W. PALMER
EDWARD B. PETERS
STANLEY D. WATERS
54
REPORT OF STATE AUDIT
November 10, 1961
To the Board of Selectmen Mr. Philip W. Delano, Chairman Duxbury, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Duxbury for the period from October 25, 1959 to March 21, 1961, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours,
HERMAN B. DINE Director of Accounts
Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation State House, Boston
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Duxbury for the period from October 25, 1959, the date of the previous examination, to March 21, 1961, preparatory to a recommitment of the outstanding tax, excise, assess- ment, departmental, and water accounts to the newly elected collector, the following report being submitted thereon :
An examination and verification was made of the recorded financial transactions of the town, as shown on
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the books of the departments receiving or disbursing money or committing bills for collection.
An analysis was made of the town accountant's ledgers for the period covered by the audit. The receipts were checked with the treasurer's books, and the pay- ments were compared with the warrants authorizing them and with the treasurer's records of payments. The appropriation accounts were checked with the town clerk's record of town meeting proceedings, and the re- corded transfers from the reserve fund were verified by comparison with the records of the finance committee. The necessary adjusting entries resulting from the audit of the several departments were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on March 21, 1961.
The books and accounts of the town treasurer were examined and checked. The cash book additions were verified, and the receipts as recorded were compared with the accountant's books, with the records of the several departments collecting money for the town, and with other sources from which money is paid into the town treasury. The recorded payments were checked with the treasury warrants authorizing the treasurer to disburse town funds and with the accountant's records.
The treasurer's cash balance on March 21, 1961 was proved by actual count of the cash in the office, by recon- ciliation of the bank balances with statements received from the depositories, by examination of the savings bank book, and by verification of the United States Treasury Bills held by a bank for safekeeping.
The transactions of the trust and investment funds in the custody of the town treasurer and the Plymouth Five Cents Savings Bank were verified, and the savings
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bank books and securities representing the investment of these funds were examined and listed.
The recorded payments of maturing debt and interest were proved with the amounts falling due and with the cancelled securities on file. The bond and coupon account was reconciled, the outstanding coupons being listed and compared with a statement received from the bank of deposit.
The records of employees' payroll deductions during the period of the audit were examined and checked, the payments to the proper agencies being verified.
The records of tax titles held by the town were exam- ined and checked. The amounts transferred to the tax title account were compared with the collector's records, the recorded redemptions were checked, and the tax titles on hand were listed and reconciled with the accountant's ledger.
It is recommended that proceedings be started by the town treasurer to foreclose the right of redemption on all tax titles held over two years, as required by law.
The books and accounts of the town collector were examined and checked. The tax, excise, assessment, departmental, and water accounts outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and proved with the warrants issued for their collection. The recorded receipts were checked with the payments to the treasurer and with the accountant's books; the abatements, as recorded, were compared with the assessors' and other departmental records of abatements granted; the transfers to the tax title account were checked with the records of tax titles held by the town ; and the outstanding accounts were listed and reconciled with the accountant's controls.
.. ..
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In order to verify the outstanding accounts notices were mailed to a number of persons whose names ap- peared on the records as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The total amounts outstanding on each of the tax, excise, and assessment levies, as well as the departmental and water accounts, were given to the assessors and other departments concerned for use in preparing the recommit- ments to the newly elected collector, and detailed lists of all the outstanding accounts were prepared for the col- lector.
The records of apportioned sea wall assessments were examined. The amounts added to taxes were veri- fied, and the apportioned assessments not due were listed and reconciled with the accountant's ledger.
The financial records of the town clerk were ex- amined and checked in detail. The recorded receipts on account of dog and sporting licenses issued, as well as from town licenses and permits, recording fees, copies of records, and miscellaneous charges, were verified and compared with the payments to the town treasurer and to the Division of Fisheries and Game.
The records of licenses and permits issued by the selectmen and the police and health departments were examined and checked. The payments to the treasurer were verified by comparison with the treasurer's cash book.
The surety bonds on file for the several town officials required by law to furnish such surety were examined and found to be in proper form.
In addition to the departments mentioned, the avail- able records of all other departments collecting money for
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the town or committing bills for collection were examined and checked. The payments to the treasurer were veri- fied, and the cash on hand in the several departments was proved by actual count.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, assess- ment, tax title, departmental, and water accounts, to- gether with schedules showing the condition and trans- actions of the trust and investment funds.
For the cooperation extended by the town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts
TOWN OF DUXBURY Balance Sheet - March 21, 1961 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash:
General,
$ 752.882.44
Payroll Deductions : Federal Taxes, $ 3,290.04
Advances for Petty:
State Taxes,
1,236.41
Town Collector,
CA 250.00
School,
5.00
County Retirement System, 553.41
Accounts Receivable :
Group Insurance, 17.99
$
5,097.85
Levy of 1957:
Planning Board Deposits, Agency :
10.07 59
Personal Property,
$ 51.66
Levy of 1958:
County - Dog Licenses,
$
24.00
Personal Property,
234.23
Excess - Sale Land of Low Value,
464.06
Levy of 1959: Poll,
2.00
Personal Property,
287.10
Levy of 1960: Poll,
42.00
Personal Property,
1,720.62
Real Estate,
19,644.39
Ship's Weathervane Fund,
60.50
21,982.00
Cemetery Perpetual Care Funds, 400.00
Motor Vehicle and Trailer Excise:
Levy of 1958,
$ 295.35
474.65
Levy of 1959,
927.43
Levy of 1960,
4,678.15
5,900.93
Trust Fund Income: Lucy Hathaway: Tree Department, $ 407.86
488.06 1,050.60
Tailings, Gifts and Bequests: Eben Ellison Beach Fund, $ 14.15
Taxes:
Farm Animal Excise: Levy of 1960, Special Assessments: Sea Wall: Levy of 1960, $ 69.97
27.12
Highway Department, 13.93
306.27
Bridge Department, Town Landings, 464.12 School Department, 183.50
Cemetery Department, 101.06
1,476.74
Levy of 1960, 39.10
Premium on Loan: School Construction,
1,384.44
Tax Titles and Possessions: Tax Titles,
$ 2,211.19
Tax Possessions,
160.31
2,371.50
Departmental:
Federal Grants:
Town Clerk,
$ 18.19
Planning board,
7.04
Inspector of Buildings,
2.00
Health,
348.57
General Relief,
159.90
Aid to Dependent Children: Administration, Aid,
876.06
Disability Assistance,
705.23
3,689.73
Aid to Dependent Children,
3,620.82
Old Age Assistance,
697,19
Medical Assistance for the Aged,
2,361.77
Veterans' Services,
8,491.15
Cemetery,
736.00
Administration, 106.04
Assistance,
3,765.71
Water:
Rates and Charges,
5,595.47
Smith-Hughes and George Barden Funds, 332.00
Aid to Highways: State, County,
$ 12,000.00 6,000.00
Public Law 85-864, 1,529.43
Public Law 81-874,
7,074.29
18,000.00
30,127.44
109,07
Recoveries:
Disability Assistance, $ 936.20
Veterans' Services, 1,144.75
2,080.95
Disability Assistance: Administration, $ 194.01
1,088.88 Assistance, 60
Old Age Assistance:
1,125.71
Administration, Assistance,
10,345.58
Medical Assistance for the Aged:
17,147.86
School :
Committed Interest:
Revenue 1961: Appropriations Voted, $1,430,667.96 County Hospital Assessment 1961 Paid, 18,689.80
$1,449,357.76
Deduct : Estimated Receipts Collected, 33,255.72
Available Funds Voted,
-263,916.29
$1,152,185.75
Loan Authorized: Water, 28,000.00
Unprovided For or Overdrawn Accounts: Underestimate 1960: State Recreation Areas Assessment, $ 725.27
Expenditures Authorized Under Section 31,
Chapter 44, General Laws:
Police Department, 118.30
Fire Department, 1,283.92
Tree Department,
3,150.82
Town Dump, 1,666.40
Highway Department, 5,117.35
Bridge
Department,
208.62
Town Landings,
202.00
Medical Assistance for the Aged, 9,923.52
State Grant - Marine Fisheries, Revolving Funds: School Lunch $ 3,791.66
School Athletics, 175.40
3,967.06
Appropriation Balances: Revenue: General, Water,
$1,257,063.72
41,576.47
Non-Revenue:
409,238.14
School Construction,
Water,
5,415.29
1,713,293.62 28,000.00
Loan Authorized and Unissued,
Overestimate 1960: County Tax, $32.26
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Receipts Reserved for Appropriations : Insurance Reimbursements, 1,416.66
Reserve Fund - Overlay Surplus,
26,982.95
'Overlays Reserved for Abatements:
Levy of 1957, $ 51.66
Levy of 1958,
234.23
Levy of 1959, 289.10
Levy of 1960, 7,012.19
7,587.18
Revenue Reserved Until Collected: Motor Vehicle and Trailer Excise, $ 5,900.93
Farm Animal Excise, 27.12
Special Assessment, 109.07
Tax Title and Possession, 2,371.50
Departmental, 17,147.86
740.87
Duxbury Free Library
Cemetery Department,
1,989.09
24,385.29
Water, Aid to Highway, 18,000.00
5,595.47
49,151.95 255.00
Reserve for Petty Cash Advances, Surplus Revenue : General, 155,224.08
$2,028,842.43
$2,028,842.43
DEFERRED REVENUE ACCOUNTS
Apportioned Assessments Hot Due: Sea Wall, $ 3,888.25
Apportioned Sea Wall Assessment Revenue:
Due 1961 to 1974, Inclusive,
$
3,888.25
DEBT ACCOUNTS
Net Funded or Fixed Debt: Inside Debt Limit: General, Outside Debt Limit: General, Public Service Enterprise,
$ 284,000.00
Serial Loans: Inside Debt Limit: Schools, Outside Debt Limit: Sea Wall, Schools, Water,
$ 284,000.00
$1,000,000.00
245,500.00
1,245,500.00
$ 4,000.00 996,000.00 245,500.00 1,245,500.00
$1,529,500.00
$1,529,500.00
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TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities: In Custody of: Treasurer, Plymouth Five Cents Savings Bank,
$ 280,662.68
623.20
Agnes S. Ellison Fund, $ 1,259.33
Jonathan and Ruth Ford Fund,
29,584.73
Lucy Hathaway Fund, 26,235.30
Feinberg Scholarship Fund, 1,517.50
William Penn Harding Library Fund,
1,296.33
Thomas D. Hathaway Fund - Shade Trees and Sidewalks, Myles Standish Lot Fund, Cemetery Funds:
2,034.24
1,865.64
Perpetual Care,
$ 175,361.42
Lucy A. Ewell, 540.23
George H. Wood Memorial Day Flower, 1,055.12
Mayflower General Care and Improvement,
2,686.31
Forrest and Helen Partch Flower, 322.93
George Chandler Flower,
106.98
Charles R. Crocker
Flower, 314.46
Grace and Gertrude Myrick Flower, 152.62
180,540.07
Investment Funds: Post-War Rehabilitation, $ 8.96
Stabilization, 36,943.78
36,952.74
$ 281,285.88
$ 281,285.88
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REPORT OF VETERANS' AGENT
December 31, 1961
To the Honorable Board of Selectmen :
I respectfully submit my report as Agent and Director for the Department of Veterans Services for the year 1961.
During the year we have had a total of 18 cases, representing 51 persons who received Veterans Benefits.
I have continued to advise and assist our Veterans and their dependents, whenever the occasion arises in their numerous problems.
Six pension claims were handled, four of the appli- cants are now receiving Federal pension checks. Two claims are still pending.
This Department photostats and keeps on file Veter- ans discharges at their request.
I have registered 47 local 18 year olds for Draft Board Number 129, Marshfield, Massachusetts.
Our appropriation was $14,468.00. We expended $14,050.12 leaving a balance of $417.88 in the account to be returned to the Town. Approximately half of the amount expended will be reimbursed to the Town, by the State Department of Veterans' Services.
Respectfully submitted,
HENRY P. McNEIL, Agent
--
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REPORT OF THE BOARD OF PUBLIC WELFARE AND BUREAU OF OLD AGE ASSISTANCE
To the Honorable Board of Selectmen and the Citizens of Duxbury
The Department of Public Welfare now administers five types of Public Assistance.
Medical Assistance for the Aged became effective October 1, 1960. Under this program persons over 65 years of age, with income sufficient to meet all needs other than medical, may be helped with all or part of their medical requirements. Children of applicants for, or rceipients of, Medical Assistance for the Aged are legally liable to contribute to the support of their parent depending upon their earn- ings.
Disability Assistance has been in effect since 1952. This type of assistance is granted persons between the ages of 18 and 65 who are in need, and found to be totally and permanently disabled. The length of time a person is considered to be totally and perma- nently disabled depends upon the extent of incapaci- tation. To-date the Town has recovered $5,175.59 from estates under this category of assistance.
Old Age Assistance came into being in 1931 for needy persons 70 years of age or over. In 1936 the age was reduced to the present 65 years. Many changes have taken place in this type of assistance in the 30 years of its existence. The last major change coming in 1952, at which time a lien was taken on property owned, as a requirement for Old Age Assistance.
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To-date, there has been a total of $57,966.29 re- covered, from liens, during the past ten years.
Aid to Dependent Children came into existence in 1913, and was known as Mother's Aid for widows with dependent children. The scope of this assist- ance has been greatly broadened in the past 48 years, and now may be granted to unemployed parents of minor children under certain circumstances.
General Relief or Public Assistance has come down through the years from the English Poor Laws, and is granted to persons in need who do not qualify for one of the other 4 categories of assistance.
The funds from which public assistance programs are financed come from the Federal Government and Town appropriations. The State reimburses the Town a portion of cost of the public assistance programs, but this money goes into the Excess and Deficiency Account from which future appropriations are made.
The total expenditures, as you will note from the Accountant's report total $106,398, to which the govern- ment contributed $57,247 ; the state and other towns con- tributed $36,349, leaving $12,802 as the town's share of the expense. The recoveries for the year amounted to $17,286.
It is interesting to note the various changes in hospi- tal rates which have increased over the years from $10.00 a week to anywhere from $6.75 to $33.28 per day, depend- ing on the hospital.
Respectfully submitted,
HOWARD M. CLARK, Chairman PAUL N. SWANSON EDWARD G. BOTTENUS ADRIAN N. CORDEAU PAUL C. BARBER
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REPORT OF THE PERSONNEL BOARD
To the Honorable Board of Selectmen and the Citizens of Duxbury :
The Personnel Board respectfully submits its report for the year ending December 31, 1961.
Eight formal meetings were held during the year. Many informal meetings were necessary in connection with a complete review of the written description of jobs or positions under the jurisdiction of the Board and also for a periodic review of the Wage and Salary Schedules. These reviews resulted in the adoption by the 1961 Town Meeting of an amended "Classification and Wage and Sal- ary Plan" which, in the opinion of the Board, provides more effective administration of the Plan and establishes more equitable Wage and Salary Schedules for both hourly and salaried employees. The amended plan also provides for establishing progression rates for intermittent or part time employees and certain other so-called fringe benefits, including a provision for paid holidays.
The Board wishes to express its appreciation for the cooperation of the Town employees, the Board of Select- men and all others who have assisted the Board during the past year.
Respectfully submitted,
JAMES H. W. JENNER, Chairman JOHN T. HATHAWAY, JR. THOMAS J. LEGORE
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1861
REPORT OF THE MEMORIAL DAY COMMITTEE
1961
To the Honorable Board of Selectmen
and the Citizens of Duxbury
The Memorial Day Committee respectfully submits the following report :
As is customary, the graves of all veterans were deco- rated by the Duxbury Boy Scouts and Legionnaires on Memorial Day Eve. A flag and flowering geranium were placed at each grave.
On Memorial Day a group of Legionnaires visited the five cemeteries of the Town and conducted services honoring the deceased veterans of all wars.
Enroute to Myles Standish Cemetery a wreath was placed at the Honor Roll and a brief service conducted at Blue Fish River, where a wreath was cast in the water to honor those lost at sea.
Following services held at Myles Standish Cemetery, a parade formed consisting of the Board of Selectmen, the Color Guard and Firing Squad of the Post, Legionnaires and Veterans, Boy Scouts, Girl Scouts, Cub Scouts, and Brownies marching to the music by the Duxbury High School Band to the First Parish Unitarian Church lawn. This year, for the first time, services were held out of doors, conducted by Commander Robert Palumbo, who was also the chief marshal of the parade.
The address was given by the Hon. Francis Perry and Robert Cooper, Jr., delivered the Gettysburg Address. The prayer was given by Chaplain John Dohoney.
At the conclusion of the service the procession moved to Mayflower Cemetery, where exercises were conducted
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at the American Legion Burial Lot and the Soldiers and Sailors Monument.
This year, being the 100th Anniversary of the Civil War, we pay special tribute to those who served in the bloodiest conflict in the history of our nation.
The Memorial Day Exercises were held out of doors as we were unable to have the church due to repairs inside. I had to transport chairs from Legion Hall to the church grounds and hired Steven Bulu and Arthur Hammond to assist me. Following is an account of the expenses of the day :
Flags
$65.45
Flowers
185.00
Wreaths
15.00
Programs
52.10
Organist (Mr. Ingalls)
5.00
Band (Duxbury High School)
70.00
Labor (moving chairs, etc.)
6.00
$398.55
The Committee would like to thank Laurel Freeman, Supt. of Cemeteries, the Police Dept., the Boy Scouts, and all other groups who participated in the ceremonies.
Respectfully submitted,
PAUL N. SWANSON
Jr. Vice Commander
Duxbury Post 223
American Legion
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REPORT OF THE SHELL FISH WARDEN
To the Honorable Board of Selectmen :
I submit my report as Shellfish Constable for the year 1961.
There were twenty-two annual fee forms sent out and $27.75 collected from grant holders.
Two hundred ten bushels of quahaugs and seventy- five bushels of Cherrystones and Little Necks were trans- planted to Duxbury waters during the fall.
Soft shell clams have been limited to one bucket per week to license holders and the taking of scallops has been prohibited. These steps were taken with the thought of aiding natural propagation.
During June and July four cents was paid for each live horseshoe crab brought to me. There was a great response among the younger people to this program and over 12,000 of these predators were destroyed before the funds set aside for this were depleted.
Thirty-eight commercial permits were issued at $5.00 each, 1,272 family permits at $1.00, 56 family permits at $.50, and 44 free of charge to persons over seventy years of age.
Following is the record of shellfish and sea worms taken commercially during the year :
910 bushels mixed quahaugs
@ $4.50
$4,095.00
103 bushels mixed quahaugs
3.25
334.75
310 bushels mixed quahaugs
5.00
1,550.00
296 bushels large quahaugs
2.50
740.00
70 bushels Cherrystones
4.80
336.00
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56 bushels Little Necks and
Cherrystones
6.40
358.40
76 bushels clams
11.00
836.00
63 bushels mussels
2.50
157.50
38 bushels razors
9.00
342.00
42 bushels razors
10.00
420.00
2,800 sea worms
.03
84.00
Total all shellfish and worms
$9,253.65
Respectfully submitted, MANUEL OLIVER Shellfish Constable
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REPORT OF THE FIRE DEPARTMENT
January 19, 1962
To the Honorable Board of Selectmen Duxbury, Massachusetts
Gentlemen :
The following is my report for the year 1961.
First, in behalf of the members of the Duxbury Fire Department, I would like to thank Chief Eben N. Briggs for the many years he has devoted to the department. For myself, I would like to thank him for the opportunity of being his Deputy Chief for so many years, also, for the many hours of patient teaching which is now proving to be so very helpful to me. I am happy to say that Chief Briggs has retired in position only. He is still a very active and interested member of our department.
The acceptance of Article 19 brought the Fire and Forest Fire Departments under one head. I feel this has greatly improved the efficiency and operation of both departments. In making my report, I have considered both departments as one for the entire year.
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