USA > Massachusetts > Plymouth County > Duxbury > Town annual report for the town of Duxbury for the year ending 1961-1965 > Part 34
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37,473.80
Telephone and other costs
365.35
Petty Cash Advance
5.00
(Total Revolving Funds $52, 938.33)
AGENCY, TRUST, and INVESTMENT Plymouth County Hospital 20,869.23
County of Plymouth,
County Tax 52,393.41
Rockland TrustCo.,
Withholding Taxes 102,886.85
Plymouth County Treasurer, Retirement Funds 13,297.33
Perpetual Care Funds
Deposited in Savings Banks 13,656.80
849 Re Stab
De
Cou
Do Div
Sự
Luc
In
Sta
Sta
A
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52,089.
G
Re
Sta
1.9
1.9
Ger
Ply m
Inc
1 & 1
men
203
Plymouth Savings Bank,
General Care & Improve-
ment Fund
900.00
& R Ford Fund,
Income deposited
690.00
Refund deposited 11.75
Stabilization Funds,
Deposited in Savings Bank 90,000.00
County of Plymouth,
Dog Licenses 1,477.00
Division of Fisheries & Game
Sporting Licenses 1,206.50
Lucy Hathaway Fund,
Income Deposits
2,346.30
State Parks & Reservations
3,980.03
State Audit of Municipal
Accounts 78.75
Liquor Ad Deposits,
Publishing 51.00
Blue Cross - Blue Shield,
Group Hospital Deductions 15,087.54
Standish Home Site Fund
26.71
Retired Personnel Group
Insurance
504.12
State Withholding Taxes
8,972.87
328, 436.19
REFUNDS
1961 Real Estate Tax 35.50
1962 Personal Property Tax 37.44
1962 Real Estate Tax 180.00
1963 Poll Tax 2.00
1963 Personal Property Tax 286.00
1963 Real Estate Tax' 2,881.46
---
2,08
204
1960 Motor Vehicle Tax .84
1962 Motor Vehicle Tax 1,095.08
1963 Motor Vehicle Tax 3,878.98
Water - Service Connections 155.40
1963 Water Liens Added to Taxes 20.00
Retirement Deduction refunded
to Roger W. Freeman 1.89
Estimated Receipts 53.10
Total Refunds 8,627.69
TOTAL EXPENDITURES FOR 1963
$2,156, 359.83
SUMMARY OF EXPENDITURES
General Government: 60,298.78
Public Safety
189,241.04
Health and Sanitation
16,059.72
Highways
191, 724.98
Charities & Veterans Services:
Charities 106,820.83
Veterans Services
21,978.94
128, 799.77
Schools & Libraries:
Schools
664,632.61
Libraries
14,521.51
De
679,154.12
Recreation & Unclassified:
60,524.65
Enterprise & Cemeteries: Enterprise (Water)
111,688.79
Cemeteries 27,801.83
139,490.62
Interest & Maturing Debt Revolving Funds
52,938.33
Agency, Trust & Investment
328, 436.19 --
Refunds and Cancellations
8. 627.69
Total Expenditures
$2,156,359.83
De
Sc
ep B
Dec
Dec
De
B
De
De B
301, 063.94
963
Appr
205
RESERVE FUND
Appropriation
25,000.00
963 Transfers:
une 25-Town Clerk's
Department
310.00
July 15-Fire Insurance
Schedule
98.96
Sept. 28-Dept. Veterans
Benefits
3,000.00
Nov.18-Fire Department
2,800.00
Dec. 16-Cemetery Department 300.00
Dec. 16-Unclassified
75.00
Dec. 16-Dept. Veterans
Benefits
2,500.00
Dec. 16-Public Welfare
2,000.00
Dec. 16-Snow and Ice (A)
1,000.00
Dec. 16-Snow and Ice (B)
1,000.00
Dec.28-Snow and Ice (A)
3,000.00
Dec. 28-Snow and Ice (B)
6,000.00
Dec.29-Dept. Veterans
Benefits 200.00
Total Transfers
22,283.96
2,716.04
Refunds:
Dec.31-Fire Department
318.16
Snow and Ice Removal
2,279.86
General Relief, P. W.
223.88
Veterans Benefits
176.71
Fire Insurance Schedule 22.71
Unclassified 26.37
Unexpended portion, of Transfers 3,047.69
Balance of Reserve Fund
5,763.73
Closed to Overlay Surplus,
December 31, 1963 5,763.73
$27.
59.
98.1 41.
59 .*
24.3
99.
3.9
8.3
6.1
7.6 9.9
206
1963 APPROPRIATION BALANCES RETURNED TO THE TREASURY
Selectmen's Department
$1,078.49
Selectmen, Out of State Travel
100.00
Accounting Department
42.43
Accounting, Out of State Travel
8.93
Finance Committee
77.20
Town Treasurer's Salary
23.08
Treasurer's Department
80.11
Town Collector's Salary
45.93
Collector's Department
231.30
Assessors' Department
953.00
Assessors' Map
225.00
Law Department
48.95
Town Clerk's Salary
59.80 --
Town Clerk's Department
188.97
Election and Registration
106.65
Planning Board
257.39
Appeal Board
208.05
Personnel Board
62.91
Town Historian
41.75
Town Offices
2,866.75
Police Department
5,231.21
Duxbury Beach Patrol
475.04
Fire, Out of State Travel
261.20
Insect Pest Control
41.88
Dutch Elm Disease Control
17.87
Tree Department
3.60
Tree Dept., O. S. T.
100.00
Building Inspector
250.53
Sealer of Weights & Measures
.28
Bounties
3.00
Shellfish Department
33.68
Civil Defense
25.49
We
Vo
Vo
Me
Jusb
Heal
ligh Brid
Stre
207
Duxbury Beach Life Guard
62.50
Iealth
1,656.71
Town Dump
68.57
ital Statistics
15.00
lighway Department
474.87
Bridge Department
558.00
Town Landing
4.07
Street Lights
192.49
Bluefish Tide Gates
195.24
Harbor Master
50.61
Medical Aid to Aged - Town Fund
3.74
A. F.D. C. - Town Fund
46.06
Welfare, Out of State Travel Schools
1,298.00
Public Use of Schools
461.81
Vocational & Americanization Training
2,375.60
Vocational Training - Adult
525.40
School, Out of State Travel 61.82
Workmen's Compensation Insurance
3.13
Group Insurance, Police & Fire
79.15
Group Insurance General
1,322.92
Parks and Playgrounds
9.94
Tarkiln Youth Center
149.25
Town Hall Recreation
676.10
Train Field Floodlights
192.15
Town Retirement
441.77
Print and Deliver Town Reports
.60
Conservation Commission
299.10
Water Department
79.14
Water, Out of State Travel
30.19
Cemetery Department
26.34
Interest on Temporary Loans
42.37
Interest - on Water Loans
64.15
1,270.61
$ 25,987.87
078. 100, 42. 8. 77.2 23. 80.1 45.9 31.3 53.0 25.00 48.9 59.5 88.9 06.6 57.3 08.0 $2.9.
6.7 1,20 5.00 1.2°
1,8 7.8 3.6 0.00
3.000 1,6 1.49
Interest - for Town loans
100.00
208
OUTSTANDING APPROPRIATION BALANCES December 31, 1963
Selectmen: 1963 contract for Engineering
300.00
Town Treasurer: 1963 contract for Imprinted checks
265.23
Assessors Map: 1963 Contract for
Engineering
300.00
Town Office, 1963 Contract
400.00
1963 Police Cruiser
114.05
Fire Department Ambulance
2.36
Tree - Hathaway Fund
180.50
Tree and Parks - Truck
705.00
Special Shellfish - (Grants)
1,644.23
Propagation of Shellfish
237.63
Plastic Screening (Grants)
20.00
Oyster Seeding (Grant)
100.00
Well Child Clinic
94.66
New Town Dump Survey
200.00
Highway - Hathaway Fund
27.06
Bridge Lumber, 1962 Encumbr.
97.17
1963 Bridge Lumber - Contract
6,803.58
Bridges - Hathaway Fund
1,056.27
Town Landings, Hathaway Fund
548.86
Beaverbrook Lane, Repairs
157.66
Town Pier and Floats
1,814.03
Sidewalks at Halls Corner
2,311.15
Keene and St. George Sts. , Repairs
6,336.61
Howland's Landing, Repairs
229.03
Autumn Avenue, Damage Awards 16.00
Church and Tremont Sts., Damage Awards
52.00
Chandler Street, Damage Awards
75.00
Bay Road, Damage Awards
15.00
C
Tobey Garden St., Awards
15.00
Valley & Franklin Sts., Awards
4.85
196
Tet
Lit
Pa
Me
19
--
Por
209
Franklin Street, Awards
66.00
Congress Street, Awards 6.00
Congress and West Sts., Awards
195.00
Powder Point Bridge, Fire Damages
2,416.32
1963 Ch. 90 Construction
6,763.36
1963 Ch. 782, Washington St. Repairs
687.36
1963 St. George Street, Repairs
3,869.44
Veterans Benefits, 1963 Contracts
377.35
School, Hathaway Funds
1,683.50
Jr/Sr High School, loan balance
13,252.20
Jr/Sr High School 26.80
Library - Hathaway Funds
.02
Parks and Playgrounds - Tractor
113.00
Memorial Day
1.49
Standish Cellar Lot Improvements
79.74
Purchase Price, McNeil land
1.00
Tax Title Foreclosures
1,091.08
Duxbury Harbor Dredging
10,000.00
Sea Wall Repairs
4,048.50
1962 Site Study Committee
200.00
East Street Access to Lot I 44
350.00
Indian Trail - loan balance
12.00
Water Mains, Franklin Street
352.00
Comprehensive Map (Water Dept.)
300.00
Air Compressor - Water Dept. 28.60
New Sources and Engineering Studies (Water) 3, 455.57 680.00
Truck Exchange - Water
1963 - Franklin St., Mains - loan balance 3,142.69
Franklin Street, Water Mains (42 of 1962) 432.36
Station Wagon and Back Hoe, loan balance 298.50
Lake Shore Drive, Water mains 5.47
Comprehensive Maps (Water Dept.) 54.93
Cross Street, Water Mains 958.93
Cemetery - Hathaway Fund 375.00
Waterfront Study Committee 1963 200.00
----------
.00
.23
,00
.00 .05 .36 .50 .00 .23 .63 .00 .00 .66 .00 .06 ,17 .58 ,27 ,86 ,66 . 03
,15 ,61 ,03 ,00 .00 ,00 ,00 ,00 ,85
210
Cemetery Avenues - Repairs
352.17
Premium - Franklin St. Mains, Premium
115.00
$ 80,114.31
.. .. ..
: 31
.00 .17
IUWN UF DUADURY Balance Sheet - December 31, 1963 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash: General $472, 906.14
Payroll Deductions:
Federal Taxes
$11,633.28
State Taxes 2,706.47
County Retirement System 1,314.74
Group Insurance 824.06
$16,478.55
Accounts Receivable:
Deposits:
Taxes:
Planning Board
23.82
Levy of 1962:
Guarantee Deposits, Water
137.72
Personal Property
353.72
161.54
Levy of 1963:
Agency :
County - Dog Licenses
20.00
Personal Property
4,521.98
Excess, Sale of Land of Low Value
529.53
46,040.33
549.53
Motor Vehicle and Trailer Excise:
Tailings:
1,727.79
Levy of 1962
245.16
Levy of 1963
29,148.14
Gifts and Bequests: Eben Ellison Beach Funds 14.15
Special Assessments:
Sea Wall: Levy of 1963
64.42
Committed Interest:
Recoveries:
Levy of 1963 30.92
Disability Assistance
500.00
95.34
500.00
Tax Titles and Possessions: Tax Titles
2,506.29
Assistance 129.49
Tax Possessions
160.31
2,666.60
Administration Medical Aid to Aged:
85.20
211
Real Estate
41,116.63
Advances for Petty:
$250.00
Tax Collector School Lunch
5.00
255.00
Poll Tax 48.00
29,393.30
Ship Weathervane Fund 60.50
74.65
Federal Grants: Disability Assistance:
-------
BALANCE SHEET - Continued
Aid to Highways: State
29,000.00 15,000.00
Assistance Administration
12,882.40 979.07
Departmental:
Health
160.85
1,372.71
Aid to Families with
Old Age Assistance:
Dependent Children
1,876.27
Assistance
11,674.79
Veterans Benefits
9,831.19
Administration
1,143.77
Town Clerk
5.65
Federal School Grants:
Public Law 864, Title III
1,480.69
Public Law 864, Title V 591.91
Public Law 874
7,413.75
Water:
Meter Resettings
46.94
Service Connections
429.65
Revolving Funds:
Athletic Association
209.20
Unclassified accounts
355.14
School Lunch Program
4,981.90
7,939.39
1961 Overlay Deficit
13.49
Appropriation Balances:
Revenue:
General
54,689.47
Water
5,915.86
Non-Revenue:
General
13,252.20
Water
3,805.19
State Grants:
Marine Fisheries
1,764.23
Ch. 782 Highway
687.36
2,451.59
Overestimates, Cherry Sheet: County Tax 4,978.83
4,978.83
-. ... .... . . ....
- --..... y .............
212
Underestimate, Cherry Sheet:
State Parks and Reservations
436.91
County
44,000.00
Aid to Families with Dependent Children: Assistance Administration
6,698.29
Cemetery
628.00
12,501.96
44,452.07
Water Rates
7,107.66
5,191.10
77,662.72
County Tax
4, 978.83
Reserve Fund - Overlay Surplus 45,061.55
Overlays Reserved for Abatements: Levy of 1962 353.72 Levy of 1963 12,470.28
12,824.00
Revenue Reserved until Collected:
Motor Vehicle and Trailer Excise
29,393.30
Special Assessment
95.34
Tax Title and Possessions
2,666.60
Departmental
12,501.96
Water
7,939.39
Aid to Highways
44,000.00
Reserve for Cash Advances: Surplus Revenue (E & D)
96,596.59
255.00
306.682.95
$616,248.46
213
$616,248.46
DEBT ACCOUNTS
Net Funded or Fixed Debt: $1,252,000.00
Water Equipment Loan Autumn Avenue and Winter Street, Mains West Duxbury Water Ext
15,000.00
10,000.00
Water
228,000.00
3,000.00
F & W District Loans Water Loan Phase I
135,000.00
Franklin St. Mains
46,000.00
Elementary School Bonds Elem. School Wing Bonds Jr/Sr High School Bonds
49,000.00
130,000.00
845,000.00
$1,252,000.00
$1,252,000.00
214
$19,000.00
General $1,024,000.00
DEFERRED REVENUE ACCOUNTS
Apportioned Sea Wall Assessments
Not Due
2,822.08
Due in 1964
304.67
Due in 1965
251.75
Due in 1966
251.75
Due in 1967
251.76
Due in 1968
251.76
Due in 1969
251.76
Due in 1970
251.76
Due in 1971
251.75
Due in 1972
251.70
Due in 1973
251.70
Due in 1974
251.72
$2,822.08
$2,822.08
215
Apportioned Sea Wall Assessments Revenue
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds
$530,958.45
Stabilization Fund
Post War Rehabilitation Fund
$249, 803.20 9.79
Cemetery Perpetual Care Funds
206,340.21
Cemetery General Care and Improvement Fund
4,079.54
Ladies Union Fair Fund
Cemetery General Care
1,297.10
C. R. Crocker Flower Fund
350.68
George Chandler Flower Fund
110.28
Standish Home Site Fund
1,875.31
The Feinberg Fund
1,702.61
The Myrick Flower Fund
171.18
Minerva Sherman Flower Fund
325.69
F & H Partch Flower Fund
327.87
Agnes S. Ellison Fund
1,412.96
Lucy A. Ewell Cemetery Fund
592.78
Thomas D. Hathaway Fund
2,250.47
J & R Ford Fund
30,932.38
William P. Harding Library Fund
1,445.88
Lucy Hathaway Fund
26,848.24
George H. Wood Cemetery Fund
1,082.28
King Caesar Poor and Hospital Fund
$530,958.45
$530, 958.45
216
217
WATER DEPARTMENT
Town Accountant's Report for 1963
For detailed schedules of classified expenditures by the Water Department please refer to the"Enterprise" section of the Town Accountant's Report.
Herewith submittedisa statement of the 1963 activ- ity in the Water Department Accounts Receivable. Minor adjustments were made by the State Auditors as of June 8, 1963, but itwas gratifying to find so few adjustments were necessary, as the water accounts are the most difficult problem we have to contend with.
I wish to thank the Water Commissioners and Su- perintendent Macomber for their cooperationand assis- tance, and I would like to remind the public that my report is submitted on a cash basis whereas the Water Department reports on an accrual basis. We have com- pared the two methods of computation and find a dis- crepancy of 77¢. We considered this unlocated differ- ence too small to warrant further checking.
Respectfully submitted,
ISABELLE V. FREEMAN Town Accountant
218
WATER REVENUE ACCOUNT
Balance forward January 1, 1963
9,938.22
1963 Commitments for Collection
69,342.07
79,280.29
Abatements granted 110.40
Adjustments by State Auditors:
Unlocated difference 1.60
Commitment reported to
Accountant in error
6.40
Revenue transferred to
Estimated Receipts 70,732.98
Water Liens added to Taxes
Amounts collected transferred
to Estimated Receipts
489.52
71,340.90
Balance of Revenue Reserved
Re
Err
Se
R
A
Se
196
Ad
S
I
Bal
Cas Gua
Abate Adde
ervic
Bala
Refu
Com
Tra
Cash
1963
Balan
Meter
Cash
Accoun 1963 to Set
Ca
until Collected: 7,939.39
to
Tra
219
ACCOUNTS RECEIVABLE - WATER
Charges
Credits
Balance
Accounts Receivable, Misc.
1
1963 Commitments
$1,364.44
to Service Connections
222. 16
$1,586.60
Cash Receipts
$1,231.46
355. 14
Meter Re-settings
Balance 1/1/1963
28.00
1963 Commitments
1,468.70
$1,496.70
Abatements
12.00
Added to Taxes
12.00
Cash Receipts
1,425.76
1,449.76
46. 94
Service Connections
Balance 1/1/1963
330. 70
Refunds
155. 40
Commitments
6,684. 79
Transfer to Water Rates
6.67
Cash Receipts
2,629.08
Guarantee Deposits
3,826.39
Transfer from Accounts Receivable
222.16
Erroneously reported as
Service Connection,
Transferred to Accounts
Receivable, Misc.
50.50
Adjustment by State Auditors,
Service Connection reported
to Accountant as Water Rates
19.78
Water Rates
Balance 1/1/1963
9,239.20
1963 Commitments
59,384. 59
Adj. By State Auditors:
Service Connection
reported to Accountant
as Water Rate
19. 78
Cash Receipts
61,285. 64
Abatements
98.40
Added to 1963 Taxes
137.20
Transfer from Service
Connections
6.67
Adj. by State Auditors:
Unlocated difference
Adjusted
1.60
Commitment reported to
to Accountant in error
6.40
. 9
20
-
7,177.56
6,747.91
429.65
68,643.57
.2
2 .0
220
Charges
Credit
Balance
61, 535.91
7,107.66
Town of Pembroke 1963 Commitments 1963 Receipts
490. 05
490.05
Water Liens Added to 1962 Real Estate Tax Balance 1/1/1963 1963 Receipts
340.32
340.32
Water Liens Added
to 1963 Real Estate Tax 1963 Commitments
149.20
Refund of Overpayment
20.00
169.20
1963 Receipts
169.20
Town of Duxbury
Hydrant Services Informal Commitment 1963
28,502.00
Transferred to Estimated Receipts
28,502.00
$108,406. 00 $100, 466.61
Revenue Reserved until Collected
WATER DEPARTMENT _ Analysis of Appropriation Accounts $7,939.39
----
WATER DEPARTMENT - Analysis of Appropriation Accounts
Account Id:
Balance - 1/1/1963
1963 App- ropriation
Expended 1963
Closed Out
Balance 12/31/63
Commissioners' Salaries
$450. 00 49,696.00
$450.00 49,616.86
$79.14
Indian Trail Water Mains, Borrowed Money
$12.00
$12.00
Water Mains, Franklin Street, Art. 42 of 1961
2,816.00
2,464.00
352.00
Engineering Services
434.57
434.57
Station Wagon, and Back Hoe, Loan Balance
298. 50
298.50
Search for New Sources, Art. 40 of 1961
621.50
621.50
Water, Out of State Travel
200.00
169. 81
30.19
Tremont and Careswell Sts., Art. 32 of 1962
3.14
3.14
Lake Shore Drive, Art. 33 of 1962
618.28
612. 81
5.47
Franklin Street Mains, Art. 42 of 1962
1,268.11
835.75
432.36
Comprehensive Water Maps, Art. 42 of 1962
142.63
87.70
54.93
Pumping Tests, Art. 42 of 1962
2,000.00
2,000.00
Cross Street Mains, Art. 44 of 1962
6,561.58
5,602.65
958.93
Comprehensive Water Maps, Art. 39 of 1963
1,200.00
900. 00
300.00
Air Compressor, Art. 40 of 1963
2,350.00
2,321.40
28.60
New Sources of Water, Art. 41 of 1963
4,000.00
544.43
3,455.57
Truck Exchange, Art. 42 of 1963
2,850.00
2,170.00
680.00
Franklin St., Mains, $46, 000. loan in 1963
46,000.00
42,857.31
3,142.69
$14,776.31 $106,746.00
$111,688. 79
$112.47
$9,721.05
For detailed schedules of expenditures see Town Accountant's Report, "Enterprise Section".
221
Balan
Water, Maintenance & Operation
222
MEMORANDUM ACCOUNT Water Department Surplus -- December 31, 1963
January 1, 1963 - Deficit
See Memorandum Account in
1962 Town Report (3,726.40)
Hydrant Rental Received from
Town of Duxbury, Transferred
to Town's Estimated Receipt Account 28,502.00
Water Department Receipts for
Water and Services, Trans-
ferred to Town's Estimated Receipt Account 70,732.98
Water Liens added to Taxes;
Collected & transferred
to Town's Estimated Receipt Account 489.52
Appropriation Balances
Closed to Town's Revenue
Account 112.47
1963 Receipts of the Water Department 99,836.97
96,110.57
Credit for Deferred Amortization of 1963 Appropriations under Article 32, 33, and 44 (Total, $57,800. 00)
50,093.29
146,203.86
1963 Departmental Appropriations (See Analysis of Appropriation Accounts) 106,746.00
Bal
to
13
Inte
Bon
Min Refu
Inte Deb
Bal 196
T
223
Interest on Water
Debt 7,701.39
Minus Interest
Refund 643.04
7,058.35
Bonds and Notes Retired
29,500.00
143,304.35
MEMORANDUM Surplus
2,899.51
DEFERRED LIABILITIES
Balance of Outstanding Loans 182,000.00
1963 Loan - Franklin Street Water 46,000.00
Interest on Outstanding Loans
36,828.25
Balance of 1962 Appropriations to be Amortized over the next 13 years
50,093.29
Total Deferred Liabilities
314, 921.54
224
AUDITORS' REPORT
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 March 22, 1961 to June 8, 1963, 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,
ARTHUR H. MacKINNON Director of Accounts
- - --
Mr. Arthur H. Mackinnon Director of Accounts Department of Corporations and Taxation Boston, Massachusetts
Sir:
As directed by you, I have made an audit of the books and accounts of the town of Duxbury for the period from March 22, 1961, the date of the previous audit, to June 8, 1963, and report thereon as follows:
The records of financial transactions of the several departments receiving or disbursing money for the town
HOU
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or committing bills for collection were examined and checkedwith the records of the town accountant and the town treasurer.
The books and accounts of the town accountant were examined. The receipts, as entered, were checked with the treasurer's books and with the records of the several departments collecting money for the town, while the payments were checked with the treasury war- rents and with the books of the town treasurer.
The appropriations as listed from the town clerk's record of town meeting, as well as the transfers from the reserve fund authorized by the finance committee, were checked with the accountant's ledgers. The led- ger accounts were analyzed, a trial balance was taken off, and a balance sheet, which is appended to this re- port, was prepared showing the financial condition of the town as of June 8, 1963.
The books and accounts of the town treasurer were examined and checked in detail. The receipts were compared with the records of the departments in which money was collected for the town, and with other sources from which money was paid into the town treasury, while the payments were checked with the warrants authorizing the treasurer to disburse town funds, and with the ac- countant's books. The cash book additions were proved, and the cash balance on June 8, 1963 was verified by actual count of the cash in the office, by reconciliation of the bank balances with statements received from the banks in which town funds are deposited, and by inspec- tion of the savings bank book.
The recorded payments of maturing debt and interest
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were proved with the amounts falling due and were check- ed with the cancelled securities on file. The unpaic coupons were listed and reconciled with statements furn- ishedby the banks in which funds are deposited for this purpose.
The records of tax titles held by the town were ex- amined and checked. The taxes, interest, and costs transferred to the tax title account were compared with the tax collector's records. The recorded redemptions and sales of lands of low value were checked with the treasurer's cash book, the disclaimers were verified and the tax titles on hand were listed, reconciled with the accountant's ledger and compared with the records at the Registry of Deeds.
The savings bank books and securities representing the investment of the trust and investment funds in the custody of the town treasurer and the Plymouth Five Cents Savings Bank were examined and listed. The transfers to the town were verified, the income was proved, and other reported transactions were checked with the treasurer's and the accountant's books.
The records of payroll deductions on account of Federal and State taxes, the county retirement system , and group insurance were examined, checked, and re- conciled with the accountant's ledger.
The books and accounts of the town collector were examined and checked. The taxes, excise, and assess- ments outstanding at the time of the previous examina- tion, as well as all subsequent commitments, were audited and compared with the assessor's warrents issued for their collection. The payments to the trea-
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surer were verified, the recorded abatements were checkedwith the assessors' records of abatementsgrant- ed, the taxes transferred to the tax title account were proved, and the outstanding accounts were verified and reconciled with the respective controlling accounts.
The records of departmental and water accounts receivable were examined and checked. The commit- ments were proved, the collections were checked with the treasurer's recorded receipts, the abatements were verified, and the outstanding accounts were listed and reconciled with the respective ledger accounts.
Verification notices were sent to a number of per- sons whoese
o the town, and from the replies received thereto it appears that the outstanding accounts, as listed, are correct.
The records of apportioned sea wall assessments not due were examined. The amounts due and added to taxes were verified, and the apportionments due in fut- ure years were listed and reconciled with the account- ant's ledger.
The records of receipts from licenses and permits issued by the selectmen, the town clerk, the building inspector, and the police and health departments were examined and checked, and the payments to the State and to the town treasurer were verified.
The surety bonds furnished by the town treasurer, he assistant treasurer, the tax collector, the deputy collectors, and the town clerk for the faithful perform- ance of their duties were examined and found to be in
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proper form.
The available records of departmental cash collect- ions of the sealer of weights and measures, as well as of the school and cemetery departments, and of all other departments in which money is collected for the town, were examined and checked. The recorded collections werecompared with the payments to the treasurer, and the cash balances in the several departments were prov- ed.
Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the several cash accounts, summaries of the tax, excise, assess- ment, tax title, departmental, and water accounts, as well as schedules showingthe condition and transactions of the trust and investment funds.
While engaged in making the audit cooperation was received from the officials of the town, for which, on behalf of my assistants and for myself, I wish to ex- press appreciation.
Respectfully submitted,
WILLIAM SCHWARTZ Assistant Director of Accounts
$961
ACCOU
TNERAL NAD __
TOWN OF DUXBURY Balance Sheet - June 8, 1963 GENERAL ACCOUNTS
ASSETS
Cash:
General
$132,612.90
Advances for Petty :
Recreational Areas
$3,543.12
Town Collector School
$250.00
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