USA > Massachusetts > Norfolk County > Braintree > Town annual report of Braintree, Massachusetts for the year 1938 > Part 7
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So. Boston
23-7-3
26 Mary A. E. James
Boston
70-8-0
26 John H. Yourell
Weymouth
57-4-1
27 Rita Wilson
Quincy
0-10- 0
28 Anna L. Dorch
Shreveport, La.
34-11-27
31 Walter P. Pinel
Jersey, England
80- 2-13
APRIL
4 John F. X. Huskins
Boston
20-6-0
6 Ann McLeod Rowell
Scotland
54- 2-0
6 Daniel A. McDougall
Nova Scotia
69-0-0
8 Laura Ann Hayes
Cohasset
89- 3-18
8 Elsie M. Emmett
Boston
23-9-5
10 William J. Brown (Brugnoni)
Boston
37- 1-25
10 Charles M. Partelow
15 Charles M. Pratt
Weymouth
86-11-22
16 Lillian Hedein
Quincy
23- 4-26
17 James L. Sugden
New York
81-0-0
17 Margaret M. Berg MacDonald
Newfoundland
78-0-17
17 Catherine Spera
18 John Laasonen
Finland
64-9-3
19 Carmine Tocci
Italy
49- 4-21
20 Mary Ann Mason
23 George B. Pierce
Rhode Island
71-4-1
27 Stillborn
28 Margaret E. McGovern
Boston 72- 4-21
MAY
3 Silvio A. Sarni
5 William L. Morrison
5 James O'Connor
Boston
101-10-28
6 John B. Crowe
North Grafton
57- 3-28
7 Margaret Emmett
Quincy 0-11-2
8 John Emerson Arnold
Braintree
61- 2-28
10 Patricia R. Hardy
Weymouth
0-0-55
12 Sherburne Perkins Young
Braintree
54-11-5
Latvia
59- 4-21
18 Charles Bloomgard
Italy 56-0-0
Scotland
77-0-0
St. Johns, N. B.
89-8-0
Italy
71-0-0
England 2-4-5
75
Date
Name
18 Joseph Emerson Hayden
20 William Du-Luccia
21 Willis H. Baker
21 Nelson
25 Annie M. McLeod
27 Venitta L. Clapp
27 Caroline DelPico
28 Charles Beaulieu
29 Mathilda N. Geary
31 Matti Ulvila
Birthplace
Age
Braintree 68- 0-20
Italy 87-0-0
South Yarmouth
52-4-0
Weymouth
1 hr.
Boston 56-0-4
Weymouth
79-2-22
Italy 47-0-0
Charlestown
30- 3-20
Nova Scotia
63-11-17
Finland
1
60-7-26
JUNE
1 Sarah F. Williams
2 Edward D. B. Smith
3 Alvin Augustus Bullen
Readfield, Me.
82- 5-12
4 James H. Levangie
Nova Scotia
61-0-0
7 Frances H. Murray
England
71-9-3
8 John J. Baldwin
9 Elizabeth H. Smith
9 Geraldine Chaput
Haverhill
26-2-0
13 David Edward Bourbeau
15 Mabel H. Hauston
19 Edith Blanche Lyon
19 Florence Bartlett
19 Gilman Madan
20 Edward Garrison McGill
Weymouth
73-0-3
Nantucket
72-0-0
Weymouth
0-0-1
Greece
41-0-0
Stoughton
83- 3-22
Milton
74-0-21
JULY
England
52-4-1
Braintree
63- 1-8
Ossipee, N. H.
90- 4-15
5 John Hennebury
Newfoundland
67-0-0
7 Frank Crush
Lewiston, Me.
83-6-7
9 Elmira M. Tardif
Canada
54 - 8-16
Canada 86- 6-8
Philadelphia, Pa.
64-9-7
14 Mary J. Bowman
Nova Scotia
75-7-6
Brockton
15- - 7
21 Susan E. White
Braintree
75-7-9
24 Thomas Hefler
Nova Scotia
81- 8-19
26 Francis E. Whipple
27 Dorothy McKeough
28 Charles Francis Haynes
28 Fanny Ruperta Saulpaugh
29 Fannie Day 29 John G. Cahill
31 Simeon S. Chute
Nova Scotia
40- 0-4
AUGUST
1 John P. Fitzpatrick
9 William H. J. Fitzgerald
9 George H. Proctor
Waltham 49- 1-10
New York, N. Y. 71-3-11
Braintree
21-7-0
Brooklyn, N. Y.
78-0-0
Scotland 66-0-2
Ireland 62- 6-12
Nova Scotia 90- 7-29
Holbrook
66- 1-14
Braintree
42-10-20
Weymouth
69- 3-12
Lynn
Abt. 67
52-0-0
23 George Frederick Gardner
Hayden
25 26 Pereclis Chiavaras
26 Julia Frances Sullivan
30 Thomas Henry Forsythe
2 John Symons
3 Oren Lester Belcher
3 George Burton Quint
15 Hazel Baghdadlian
Providence, R. I.
63- 4-23 25-10-18
Braintree
Dedham
64 2-0
Nova Scotia
65- 8-27
Newark, N. J.
42-3-6
Natick 69- 1-20
9 Elias Frazier
13 Charles Burton Ward
76
Date Name
10 Valarie Auclair
11 Agnes May Turner
11 . Peter Bicknell Mead
14 Harold W. Boyd
16 Hattie May Young
16 William Lovejoy
18 Harriett A. Kierstead
20
Thomas J. Hennebury
21 Mary Veronica Morris
22 Daniel Sullivan
Ireland
55-1-27
Hartford, Conn.
55-1-10
28- -0-13
Roxbury
54-3-5
Poland
49-0-0
Stoughton
50-11-4
SEPTEMBER
2 Loretta Connell
Quincy
50-11-21
6 Agnes Wright
9 Christian Paulsen
Norwood
48-11-5
10 Ellen T. Dennehy
Newfoundland
77-10-10
11 Ellen Jewett
Ireland
69-5-9
14 William Stanley Fraser
Braintree
1-2-5
17 Helen Carter Keefe
Nova Scotia
29-0-0
19 Philip Albert Vella
21 Fanny G. Vidaud
21 Ida F. Williams
21 Elizabeth Williams
Middleboro
35- 2-11
OCTOBER
1 Arthur William Buckwell
2 George Zeiba
East Taunton
33- 6-20
7 Henning Hallstream
Sweden
69-5-6
8 Catherine Matson
8 Ellen Barbara Cardaro
Worcester
21-6-0
9 Bethia Cushing Gardner
Hanover
86- 5-27
12 Laura Charboneau
No. Hebron, N. Y.
66- 1-19
12 Robert MacArthur
13 John Wright
New Brunswick
69-4-12
13 Caroline Stetson
Boston
82- 1-14
16 George S. Rogers
Somerville
57-3-1
18 Alexander Albert Carson
19 Stillborn
21 Patrick J. Dillon
Ireland
65 - 7-2
25 John E. Finnegan
Braintree
76-0-0
26 Thomas Lang
Braintree
44-0-5
27 Frank J. Shaw
Hudson, Me.
72-1-2
30 Joseph H. Cloney
30 Raymond Alton Thrower
Chattanooga,
Tenn. 34- 2-19
NOVEMBER
1 Timothy J. Sullivan
Boston
55- 8-3
2 James Fontoni
3 Frank Appleton Pratt
Braintree
82- 0-11
4 Victor P. Hamel
Paris, France
79 -- 11-15
Weymouth
61- 0-20
8 Annie G. Buker
Boston
65-10-26
Age
Canada
79-0-0
Weymouth
0- 1-20
Quincy
70- 6-15
Richmond, Va.
36-2-0
At Sea
63-11- 0
Holliston
55-2-16
Dedham
55-0-0
Newfoundland
56-0-0
Boston
Abt. 60
22 Marian Lucy Gile
24 William Williams
26 William Louis Dick
31 Ben Ulbin
31 Frank McDonald
Nova Scotia
32-10-28
Boston
9-3-9
Brooklyn, N. Y.
76-0-0
Middleboro
55-11-16
England
70-5-9
Boston
88-11-1
Quincy
24- 3-24
Philadelphia, Pa.
78-7-4
Boston
58- 8-29
Quincy
45-2-9
7 Maude C. Vining
Birthplace
Canada
77
Date
Name
Birthplace
Age
8 Fred E. Philbrick
Braintree
22- 1-17
9 Jennie J. Richards
Braintree
48- 8-18
11 James Edward Chandler
Boston 60-11-14
Scotland 31- 6-22
Weymouth
70- 0-10
19 Caroline E. Barnard Huntress
21 Frank E. Fitch
21 Emma Grigg Borden
New Brunswick
80- 5-22
22 William E. Marceau
St. Albans, Vt.
65-10-12
23 William Kendall
24 Mary A. Buckley
26 Nellie Augusta Hall
29 Elizabeth Levangie
Nova Scotia
54-0-0
DECEMBER
2 Charles E. Greelish
Weymouth
64-3-3
4 Clayton R. Marstin
5 Margaret Forbes Forsythe
Milton 78-2-7
8 Charles Jones King
East Boston
72- 3-19
13 Annie Magazu
Italy
59- -9-22
13 James Spurgen Wynot
15 Robert T. McGorum
16 Anne W. Griffiths
Wales 76-0-0
16 Stillborn
17 Carrie Maud Barstow
Nobleboro, Me.
70- 0-0
17 Charlotte M. Streeter
Cohasset
84-2-4
17 Alice B. Richards
Plymouth
88- 3-28
19 John L. Wilson
Rochester, N. Y.
47-1-7
19 Susan Margaret Thayer
Hingham 47-11-15
20 Lydia Potvin
Lowell, Vt.
39- 5-5
21 Mary E. Forbes
Erie, Penn.
72- 0-0
22 Michael Roslauskas
Lithuania
55-0-0
29 Honora Barry
Ireland
79-0-0
29 Stephen Young Smith
Nova Scotia
76- 2-22
Total number of Deaths: 230.
Males, 135; Females, 95; Single, 54; Married, 115; Widowed, 57; Divorced, 4.
Birthplaces: Braintree, 16; other places in Massachusetts, 97; Canada, 35; New York, 10; Italy, 9; Maine, 7; England, 7; Ireland, 7; Scotland, 7; Pennsylvania, 4; Germany, 3; Poland, 3; New Hampshire, 2; Vermont, 2; Rhode Island, 2; Lithuania, 2; Sweden, 2; Greece, 2; Finland, 2; At Sea, 1; Unknown, 1; New Jersey, Virginia, Connecticut, Tennessee, Michigan, Louisiana, France, Wales, and Latvia, 1 each.
Ages: Stillborn, 3; under 1 year, 11; 1 to 10, 2; 11 to 20, 4; 21 to 30, 18; 31 to 40, 14; 41 to 50, 21; 51 to 60, 36; 61 to 70, 50; 71 to 80, 47; 81 to 90, 22; 91 to 100, 1; over 100, 1.
Diseases: Tuberculosis, 48 (4 residents and 44 non-residents) ; Heart Disease, 42; Cancer, 30; Pneumonia, 28; Cerebral Hemorrhage, 22; Arterio sclerosis, 13; Coronary thrombosis, 9; Accident, 9; Stillborn, 3; Suicide, 2; Paralysis, 2; Meningitis, 2; Endocarditis, 2; Angina pec- toris, 2; Premature, 2; Leukemia, Bronchiectasis, Hemorrhage disease of New Born, Empyema, Cardiac Dilation, Atelectasis Congenital, Auricu- lar Filbrillation, Hodgkins Disease, Brain Tumor, Anemia, Pulmonary Edema, Paralytic Ileus, Cystic Degeneration of Lungs and Toxic Myocar- ditis, 1 each.
15 John Drummond, Jr.
18 Alice L. Senior
Worcester 96-0-0
Gloucester 63-11-22
Boston .38- 3-13
Canton 76-0-0
Boothbay Harbor
74-0-26
Lowell 63- 3-24
Nova Scotia
66-2-23
Scotland 73-0-0
78
DOG LICENSES ISSUED JANUARY 1, 1938 TO DECEMBER 31, 1938 INCLUSIVE
Total number issued
1097
696 Males @ $2.00
$1,392.00
111 Females @ 5.00
555.00
284 Females (Spayed) @ 2.00
568.00
4 Kennel
@ 25.00
100.00
2 Kennel @ 50.00
100.00
$2,715.00
Credit by cash paid Town Treasurer
$2,495.60
Fees retained, Chap. 320, Sec. 11, Acts of 1934
219.40
$2,715.00
SPORTING LICENSES ISSUED JANUARY 1, 1938 TO DECEMBER 31, 1938 INCLUSIVE
Total number issued
532
204 Res. Citizens' Fishing
@
$2.00
$408.00
147 Res. Citizens' Hunting
@
2.00
294.00
97 Res. Citizens' Sporting
@
3.25
315.25
47 Res. Citizens' Female & Minor Fishing
@
1.25
58.75
3 Res. Citizens' Minor Trapping
@
2.25
6.75
4 Res. Citizens' Trapping
@
5.25
21.00
26 Res. Citizens' Sporting
Free
4 Duplicates
@
.50
2.00
$1,105.75
Credit by cash paid Division of Fisheries and Game Fees retained, Chap. 131, Sec. 9, G.L.
125.50
$1,105.75
Respectfully submitted,
ERNEST C. WOODSUM, Town Clerk.
---
.
980.25
79
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION
DIVISION OF ACCOUNTS
Report of an Audit of The Accounts of
The Town of Braintree
FOR THE PERIOD FROM JANUARY 1, 1937 TO APRIL 9, 1938 Made in Accordance with the Provisions of Chapter 44, General Laws
October 7, 1938
80
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts State House, Boston
October 7, 1938
To the Board of Selectmen Mr. Henry D. Higgins, Chairman Braintree, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Braintree for the period from January 1, 1937 to April 9, 1938 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,
TNW :FC
THEODORE N. WADDELL, Director of Accounts.
81
Mr. Theodore N. Waddell 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 Braintree for the period from January 1, 1937 to April 9, 1938, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined and checked for the period covered by the audit.
The books and accounts in the town accountant's office were examined and checked in detail. The general and appropriation ledger accounts were analyzed. The recorded receipts were compared with the treasurer's cash book, while the payments, as entered were checked with the treasurer's books, with the selectmen's warrants, and with the approved vouchers and pay-rolls on file.
The appropriations, transfers, and loans authorized, as recorded on the ledgers, were checked with the town clerk's records of town meeting votes and with the authorizations by the finance committee of transfers from the reserve fund.
The necessary adjusting entries resulting from the audit were made, a trial balance was taken off proving the accounts to be in balance, and a balance sheet, showing the financial condition of the town as of December 31, 1937, was prepared and is appended to this report.
An examination of the appended balance sheet shows twenty-two appropriation accounts for the year 1937 overdrawn for a total sum of $55,296.47. On the town accountant's ledger these overdrafts were originally confined to seven accounts purported to be overdrawn by authority of a vote of the selectmen under the "extreme emergency" provisions of Section 31, Chapter 44, General Laws, and aggregated $50,965.95. The difference in amounts and the number of accounts is caused by the audit adjustment of obviously incorrect charges against the appropriations concerned.
Following is a schedule showing the original overdrafts permitted by the selectmen as compared with the adjusted overdrafts shown by the appended balance sheet:
:82
1937 Appropriation Account
Original Overdraft December 31, 1937
Adjusted Overdraft December 31, 1937
Selectmen's Expense .
$73.19
Town Hall Maintenance
549.35
Police Traffic Duty, Braintree Highlands R.R. Bridge
$156.60
156.60
Highways:
Superintendent's Salary
$46.75
Supplies
7.69
Repairs to Equipment
3,015.54
All Other
311.66
Snow Removal
$2,802.06
2,538.86
Commercial Street Drain
194.50
2,802.06
6,115.00
Public Welfare:
Infirmary Expense
$1,370.57
$1,370.57
Clerk's Salary
30.00
Office Expense
50.09
Automobile Expense .
2,000.76
Temporary Aid
27,887.74
25,914.29
29,258.31
29,365.71
Old Age Assistance:
Investigator's Salary .
$60.00
Office Expense
32.50
Automobile Expense .
132.44
Assistance $11,382.07
11,157.13
11,382.07
11,382.07
Soldiers' Relief
7,036.91
7,093.91
Military Aid
330.00
330.00
Fire Insurance on Build- ings and Contents ...
179.78
W.P.A .- Office Expense
50.86
$50,965.95
$55,296.47
A detailed study of the overdrawn appropriation accounts for 1937 and of the accounts related thereto was made and following are summaries of the findings:
Selectmen's Expense :-
Charges transferred by audit adjustment from Highways -W.P.A. Materials
$73.53
Less-available balance December 31, 1937 .34
Overdraft December 31. 1937 $73.19
83
The charges transferred from Highways-W.P.A. Materials con- sist of telephone bills for the selectmen's office, paid in December, 1937 from the Highway-W.P.A. Materials account. It was noted that the appropriation of $1,015 made for selectmen's expense had been ex- hausted by September 30, 1937, with the exception of 47 cents paid November 24, 1937, and 34 cents balance remaining on December 31, 1937.
Town Hall Maintenance :-
Charges transferred by audit adjustment from Highways -W.P.A. Materials $550.16
Less-available balance December 31, 1937 .81
Overdraft December 31, 1937 $549.35
The Charges transferred from Highways-W.P.A. Materials to Town Hall Maintenance consist of $487.50 paid in June and August, 1937, to masons, plumbers, electricians, and carpenters for certain alterations to the town hall, $15 paid in November, 1937, for decorating the town hall, and $47.66 paid on December 30, 1937, for lamps, illuminating gas, and drinking water for the town hall.
Police Traffic Duty at Braintree Highlands R.R. Bridge :-
The overdraft of $156.60 in this account was permitted by Select- men Avery and Cahill by votes dated April 3, 1937, for an amount of $36.60 and July 22, 1937 for an amount of $120, invoking the extreme emergency clause of Section 31, Chapter 44, General Laws.
The comparatively early date of the year and the small amount involved make it appear that the declaration of an extreme emergency was unwarranted, as these charges could have been absorbed in the police department appropriations or provided for by transfer from the reserve fund voted under Section 6, Chapter 40, General Laws.
Highway Department:
Snow Removal :-
Overdraft permitted by selectmen under Section 31, Chapter 44, General Laws. $2,802.06
Deduct-charges transferred by audit adjustments to :
Highways-Supplies $134.30
Highways-Repairs to Equipment 67.87
Highways-All Other 61.03
-263.20
Overdraft December 31, 1937 $2,538.86
The charges transferred from the snow removal account to other highway accounts consist of sundry items that would be more properly chargeable to those accounts.
The records of the selectmen show the following vote of the board under date of December 16, 1937: "Voted under provisions of Section 31, Chapter 44, General Laws, that an extreme emergency exists in- volving the health and safety of persons and property within the town of Braintree justifying and authorizing an overdraft of $2,802.06 for snow removal."
84
This sum of $2,802.06 was paid as follows:
Dec. 16, 1937- $790.05
Balance of pay-roll of $1,208.22 covering regular employees of the highway depart- ment including 13 men paid two weeks in advance to the end of the year.
One Snow Plow-December 14, 1937.
Dec. 16, 1937- 496.00
Dec. 23, 1937-
463.13
Pay-rolls for extra men and contracts.
Dec. 30, 1937-
532.47
Pay-rolls for extra men and contracts.
Dec. 30, 1937-
245.82
Sand-December 9 to 31, 1937.
Dec. 30, 1937-
28.75
Snow shovels-December 6, 1937.
Dec. 30, 1937- 5.00
Tractor storage-December 31, 1937.
Dec. 30, 1937- 1.50
Tractor parts-December 22, 1937.
Dec. 30, 1937-
100.53
Gasoline-December 15 to 31, 1937.
Dec. 30, 1937-
29.56
Auto oil-December 10, 1937.
Dec. 30, 1937-
82.13
Auto batteries, plugs, etc .- December 3 to 10, 1937.
Dec. 30, 1937-
6.91
Machinery bolts-December 6, 1937.
Dec. 30, 1937-
20.21
Fuel oil-December 30, 1937.
$2,802.06
Since the complete list of invoices covering the above payments of $2,802.06 were not submitted until as late as December 31, 1937, it appears that either the date or the amount of the vote quoted is not correct since the full amount stated could not have been known on December 16, 1937.
The correctness of other recorded votes of the selectmen pertaining to other overdrafts mentioned further along in this text, can be ques- tioned for similar reasons.
Attention is called especially to the item of $790.05, included in the total amount of $2,802.06, which was toward the pay-roll of the regular highway employees who on December 16, 1937, were paid for two weeks in advance of their services rendered. It is absolutely inconceivable that such a payment for such a purpose, under the stated conditions, could ever be construed as being for an extreme emergency involving the health or safety of persons or property.
It may also be noted that some of the liabilities were incurred prior to the recorded date of the emergency vote, and from the detail of the vouchers, the necessity of some of the purchases under the extreme emergency clause may seriously be questioned.
Construction of Church and Centre Streets, Chapter 90 :-
Credit balance December 31, 1937 $9,134.23
Charges transferred by audit adjustments to: Highways-Supplies $126.28
Highways-Repairs to Equipment. 1,730.50
Highways-All other 15.17
Highways-W.P.A. Materials 100.80
Construction of Traffic Islands 38.00
2,010.75
Available credit balance December 31, 1937 $11,144.98
85
The charges transferred from Construction of Church and Centre Streets, Chapter 90, to other highway accounts consist of numerous bills for repairs to equipment, supplies, etc., the detail of which would indicate that the charge was not incurred on construction of Church and Centre Streets and would be more correctly chargeable against the other highway appropriations. The aggregate adjustment of $2,010.75 includes $1,420.30 expended at sundry times earlier than the date when construction was started as specified by the supervising engineer of the Department of Public Works.
Highways-W.P.A. Materials, etc .:-
Charges transferred by audit adjustments to: Selectmen's Expense
$73.53
Town Hall Maintenance
550.16
Highways-Superintendent's Salary . . 46.75
Highways-Supplies
106.40
Highways-Repairs to Equipment.
115.92
Highways-All other
196.45
Public Welfare-Temporary Aid .
164.62
Public Welfare-Automobile Expense
.50
W.P.A. Office Expense
50.86
Less- charges transferred by audit adjust- ment from Church and Centre Streets, Chapter 90 -100.80
$1,305.19
Available credit balance December 31, 1937
$1,204.39
Article 25 of the annual town meeting for 1937 provided for $25,000 to be expended by the highway department to cover the town's share for materials, trucking and other necessary expenditures in con- nection with W.P.A. activities or other special aid projects in conjunc- tion with the State or Federal Government and that in case these funds were not required for State or Federal Aid projects, the balance might be expended by the highway department on work to relieve unemployment.
Despite the fact that the town meeting definitely placed the expenditure of this appropriation in the hands of the highway depart- ment, charges for telephone bills for the selectmen's office, for altera- tions to and maintenance of the town hall, for vacation pay for the retiring highway superintendent, for electrical work at the welfare department saw shed, and for sundry other items were found to have been paid from this account solely on approval of the selectmen and without the necessary written approval of the highway superintendent. These payments and other incorrect charges were adjusted during the audit, leaving a net balance of $1,204.39 on December 31, 1937, in the Highways-W.P.A. account available for use by the highway depart- ment.
There are, however, two charges against this appropriation which have not been adjusted for lack of an account to which they could .be more properly charged, but the payment of which from this account may be questioned as being properly within the scope of the article providing this appropriation. These questionable charges are: (1) The payment of $400 on April 23, 1937, for the balance due on a 1935 Plymouth Touring Sedan, and (2) the payment of $495 on June 25, 1937, for rebuilding a Ford car into a dump truck. Both of these bills were approved by the selectmen only.
86
Highways-Superintendent's Salary :-
The overdraft of $46.75 shown on the balance sheet as of December 31, 1937, was caused by the adjustment of the payment for one week's vacation to the retiring superintendent which was originally charged to Highways-W.P.A. Materials on April 16, 1937.
Highways-Supplies :-
Charges transferred by audit adjustments from:
Snow Removal $134.30
Church and Centre Streets, Chapter 90
126.28
Highways-W.P.A. Materials 106.40
$366.98
Deduct:
Available balance December 31, 1937
$2.44
Charges transferred by audit adjust- ments to :
Highways-Repairs to Equipment 316.85
Highways-All Other 40.00
-359.29
Overdraft December 31, 1937 $7.69
Highways-Repairs to Equipment :-
Charges transferred by audit adjustments from :
Highways-Supplies
$316.85
Highways-Patching
572.76
Highways-Tarvia and Sanding 360.54
Snow Removal 67.87
Church and Centre Streets, Chapter 90
1,730.50
Highways-W.P.A. Materials
115.92
$3,164.44
Less-available balance December 31, 1937
-148.90
Overdraft December 31, 1937.
$3,015.54
Highways-All Other :-
Charges transferred by audit adjustments from:
Highways-Supplies
$40.00
Snow Removal 61.03
Church and Centre Streets, Chapter 90 15.17
Highways-W.P.A. Materials
196.45
$312.65
Less-available balance December 31, 1937
-. 99
Overdraft December 31, 1937 ..
$311.66
The overdrafts shown in the accounts designated "Highways- Supplies," "Highways-Repairs to Equipment," and "Highways-All Other" were caused by the correction of charges made against the several separate highway department appropriations, including, in addition to the accounts previously discussed, such accounts as "High- ways-Patching," "Highways-Tarvia and Sanding," and "Construc-
87
tion of Traffic Islands." Many bills were found charged to accounts other than those to which they were marked as having been approved, while other bills were obviously incorrectly classified as to the proper appropriation against which they were chargeable. An example of this is the charging of $933.30, paid for the replacement of automobile tires and tubes, against the appropriations made for "Patching" and for "Tarvia and Sanding."
Commercial Street Drain :---
The overdraft of $194.50 shown on the balance sheet for this account, is the excess of the payments made for this purpose over the town appropriation. This overdraft had previously been closed out and charged against "Highways-Drains and Catch Basins" by the town accountant, but in the absence of any proper vote authorizing such transfer, the entry closing the overdraft was reversed by audit adjust- ment.
Public Welfare Department:
Infirmary Expense :-
The overdraft of $1,370.57 on December 31, 1937, was permitted by Selectmen Avery and Cahill by votes passed in accordance with Section 31, Chapter 44, General Laws, on the following recorded dates:
November 1, 1937 $80.00
December 8, 1937 519.15
December 15, 1937 771.42
Total
$1,370.57
Clerk's Salary :-
The overdraft of $30 shown on the balance sheet is caused by adjusting the charges for clerical help against the Temporary Aid account, inasmuch as a separate appropriation for salary of clerk was voted by the town.
Office Expense :-
The overdraft of $50.09 in the appropriation for "Public Welfare Department Administration-Office Expense, Supplies, Telephone" is the result of adjusting the charges of $50.81 erroneously made against the Temporary Aid account, less 72 cents available balance on Decem- ber 31, 1937.
Automobile Expense :-
Charges transferred by audit adjustments from :
Temporary Aid $2,148.26
Highways-W.P.A. Materials .50
$2,148.76
Less-charges transferred by audit adjustment to :
Temporary Aid 148.00
Overdraft December 31, 1937 .. $2,000.76
The town provided the sum of $550 at the annual town meeting for 1937 for "Public Welfare Department Administration-Automobile Repairs and Supplies," in addition to $600 for the purchase of a new automobile. The automobile expense account of $550 was expended by April 2, 1937, and from that date to the end of the year all charges
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for automobile expenses were paid from the appropriation for Tem- porary Aid, all such expenditures after October 21, 1937, coming under the heading of "extreme emergency" in the Temporary Aid account.
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