USA > Massachusetts > Norfolk County > Braintree > Town annual report of Braintree, Massachusetts for the year 1938 > Part 8
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The expenditure of a total sum of $2,550.76 for automobile ex- pense (excluding the purchase of a new car) when the town had expressly appropriated the sum of $550 for such purposes, and then charging the excess overdraft to Temporary Aid, an appropriation designed for relief to recipients, is a striking example of the utter disregard for the appropriations voted by the town meeting. If the welfare department deemed the appropriation insufficient, the situation could have been called to the attention of the voters at a special town meeting or application could have been made to the finance committee for additional funds.
Temporary Aid :---
Overdraft permitted in accordance with Section 31, Chapter 44, General Laws $27,887.74
Charges transferred by audit adjustments from :
Highways-W.P.A. Materials $164.62
Public Welfare-Auto Expense 148.00
312.62
$28,200.36
Deduct-charges transferred by audit ad- justment to:
Public Welfare-Clerk's Salary 30.00
Public Welfare-Office Expense 50.81
Public Welfare-Auto Expense
2,148.26
Soldiers' Relief
57.00 2,286.07
Overdraft December 31, 1937 $25,914.29
An overdraft of $27,887.74 in the Temporary Aid account was permitted by Selectmen Avery and Cahill, as follows:
Recorded Date- Vote Passed Amount Authorized
For Period
October 20,1937
$2,271.61
October 1937
October 29,1937
10,924.81
November 1937
December 8,1937
14,691.32
December 1937
Total
$27.887.74
Old Age Assistance :-
The overdraft of $11,382.07 in this department was permitted by Selectmen Avery and Cahill in a series of seven votes, definite in amount, and recorded as passed on dates from October 14, 1937 to December 31, 1937. A study of the payments charged against this account resulted in a reclassification of the overdrawn accounts, equal in total to the original amount, but separated as follows:
Old Age Assistance
$11,157.13
Salary of Investigator
60.00
Office Expense
32.50
Automobile Expense
132.44
Total
$11,382.07
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The charges for investigator's salary were separated inasmuch as this item was considered separately by the town meeting, no appro- priation however being voted and all other charges for investigator's salary being regularly paid from the Federal Grant accounts.
The payments for office expense charged to "Old Age Assistance" created an overdraft in the appropriation voted specifically for that purpose by the town.
The payments for automobile expense were segregated for the reason that while there was no specific appropriation for "Old Age Assistance-Automobile Expense" voted, the vote under Article 44 of the warrant for the annual meeting for 1937 was in such detail as to clearly imply that the appropriation for Old Age Assistance was intended for assistance to recipients.
The payments for investigator's salary, office expense, and auto- mobile expense could have been properly charged against the Federal Grant for Old Age Assistance-Administration if funds in this account were on hand.
Soldiers' Relief :-
Overdrafts permitted under Section 31, Chapter 44:
September 30, 1937 $28.43
October 31, 1937 1,107.94
November 30, 1937 1,959.00
December 31, 1937 3,941.54
$7,036.91
Charges transferred by audit adjustment
from Temporary Aid 57.00
Overdraft December 31, 1937 $7,093.91
Military Aid :-
The overdraft of $330 shown on the balance sheet was permitted by four votes recorded as passed between September 30, 1937, and December 31, 1937, under the provisions of Section 31,- Chapter 44, General Laws.
Fire Insurance on Buildings and Contents :-
The overdraft of $179.78 in this account as shown on the adjusted audit balance sheet was originally closed out by the town accountant by merging this account with other insurance accounts, despite the fact that they were separate, specific appropriations as voted by the town meeting.
W.P.A. Office Expense :-
The overdraft of $50.86 in this account on December 31, 1937 was set up by the audit adjustment correcting the charging of a telephone bill for the W.P.A. office in the town hall which was paid on December 30, 1937, from the Highways-W.P.A. Materials account. The amount of this bill would normally be transferred by the Finance Committee from their "Special Reserve-W.P.A." account.
In numerous instances previously detailed in this report, votes of the selectmen were found recorded purporting to authorize overdrafts. Section 31, Chapter 44, General Laws, reads as follows:
"No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of
90
such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the members of the city council, and in a town by a vote of two-thirds of the selectmen."
It will be noted that this section only authorizes liabilities to be incurred and that no provision is made for the payment of these liabilities. Furthermore many of the payments authorized by the selectmen can hardly be considered as coming within the scope of "extreme emergency involving the health or safety of persons and property."
In this connection attention is called to the decision of the Supreme. Judicial Court in the case of Continental Construction Company vs. City of Lawrence, filed June 29, 1937, wherein the court stated, "the' conditions which will permit the lawful incurring of extraordinary indebtedness must exist in truth and in fact," and the court added' that a vote by the city council (selectmen) declaring the existence of a state of emergency had no presumptive or evidential force in estab -. lishing the existence in fact of an emergency.
It would certainly seem that the proper method of procedure, in' view of the extent of the overdrafts, would have been to call a special town meeting to consider the entire matter.
A detailed examination of all vouchers and pay-rolls paid during the period of the audit was made. A very large number of the paid bills lacked the approval of the head of the department or of the- majority of the board authorized to expend the appropriation to which the bill was charged. This is contrary to Section 56, Chapter 41,. General Laws, which reads as follows:
"The selectmen and all boards, committees, heads of depart- ments and officers authorized to expend money shall approve and transmit to the town accountant as often as once each month all bills, drafts and orders chargeable to the respective appropriations: of which they have the expenditure. The town accountant shall examine all such bills, drafts or orders, and, if found correct and' approved as herein provided, shall draw a warrant upon the treasurer for the payment of the same, and the treasurer shall' pay no money from the treasury except upon such warrant ap- proved by the selectmen."
In some instances the town accountant had on file blanket ap- provals and orders delegating authority to approve bills, all of which should not have been considered, inasmuch as no such authority is provided by law; but, as stated, in many other instances the necessary approvals were lacking.
In checking some of these bills to the departmental records of expenditures, no record of the purchase could be found in the books of the department involved, and from the detail of some of these purchases, it is doubtful whether the department to whom the purchase was charged received the benefit of the goods paid for.
A large number of vouchers, including personal expense bills, lacked sufficient detail to substantiate the charge. No bill should be placed on a warrant for payment, unless the voucher is in sufficient detail to allow the town accountant to establish the correctness of the charge.
It was noted that pay-rolls for the majority of the town depart- ments were paid on December 16, 1937, for the two-week period in
91
advance of the end of the year. This practice is contrary to law and should be discontinued.
A number of payments were found to have been made by the electric light department from its petty cash advance which should have been submitted to the town accountant in the regular manner and paid directly by the town treasurer as required by Section 35, Chapter 41, General Laws.
In checking the paid vouchers it was further found that payments were made for insurance and registration of privately owned cars, a payment of $256 being made for repairing the fire chief's garage located on privately-owned land but charged to the town appropriation for maintenance of the Fire and Police Station; and that a payment for compensation as Old Age Assistance Administrator was made to a member of the Board of Public Welfare.
In connection with the last mentioned item the following votes were found recorded on the books of the Board of Selectmen and Public Welfare :
March 2, 1937-Organized Boards of Selectmen and Public Welfare :-
John H. Cahill, Chairman of Selectmen
Edward Avery, Clerk of Selectmen
Edward Avery, Chairman of Public Welfare
John H. Cahill, Clerk of Public Welfare.
March 19, 1937-Organized Bureau of Old Age Assistance: -
Edward Avery, Chairman Edward D. Brown, Clerk John H. Cahill, Member
March 22, 1937-Voted at a joint meeting of the Board of Public Welfare and the Bureau of Old Age Assistance to elect John H. Cahill as Administrator in the Old Age Assistance Bureau at a salary of $1,500 for the balance of the year.
May 3, 1937-Organized Bureau of Old Age Assistance :-
Edward Avery, Chairman Daniel Corcoran, Clerk Fred A. Tenney, Member
Appointed John H. Cahill as Administrator at salary of $1,500 from April 1, 1937.
Appointed Edward D. Brown as Investigator.
In accordance with the above votes John H. Cahill, a member of the Board of Public Welfare, was paid $38.45 per week, as Administra- tor of Old Age Assistance, starting on April 9, 1937.
Commencing with approximately the same date, the salary of John H. Cahill as a member of the Board of Selectmen and as a member of the Board of Public Welfare was paid to his fellow member Edward Avery, in accordance with the written authorization to the town accountant of John H. Cahill which was dated March 19, 1937.
This entire transaction is illegal, as it is an attempt to circumvent the provisions of Section 4-A, Chapter 41, General Laws, which would require the authorization of the town meeting for such an appointment; of the provisions of Section 108, Chapter 41, General Laws, which requires the town meeting to fix the compensation of all elective officials; and of the provisions of Section 2, Article 5 of the town By-Laws, which forbids the appointment by a board of any of its
92
members to a salaried position. In considering the above matter, it. should be borne in mind that the local Bureau of Old Age Assistance, as set up by Chapter 436, Acts of 1936, is solely an advisory board, whose acts, to have any legal standing, require the ratification by the" Local Board of Public Welfare.
As a result of the errors found in the charging of bills against 1938 appropriations, the reclassification of charges against those- accounts for the highway, public welfare, soldiers' relief, and insurance departments was made during the course of the audit in co-operation with the heads of the departments having control of the expenditure of these funds for the remainder of the year 1938.
It was noted that expenditures for snow removal in January and February, 1938 were in each case in excess of the amount allowed by" Section 13, Chapter 44, General Laws.
The annual town meeting for 1938 voted the sum of $700 for "Public Welfare Administration-Automobile Repairs and Supplies" as. well as $700 for a new automobile. The $700 for automobile expense was an increase of $150 over a similar appropriation in 1937, but, nevertheless, a total of $858.68 was expended in the first four months of 1938 for this purpose, creating an overdraft of $158.68 on April 30, 1938.
It was also noted that the Soldiers' Relief Expense appropriation for 1938 of $100 was overdrawn by $20.33 on April 30, 1938. While- the sum voted for the year appears to be inadequate, there is, never- theless, no justification for the charging of 400 or 500 miles a month travel by the agent at eight cents a mile, especially as it was reported that the public welfare department gasoline tank was available to the soldiers' relief department at the same time.
Overdrafts in the automobile liability insurance account for 1938 of $118.78 and in the burglary insurance account for 1938 of $157.60 were established as of April 30, 1938, when the individual insurance appropriations voted by the town were separated on the accountant's ledger.
In examining the paid bills, it was noted that certain departments had paid, in some instances, a price which was in excess of what other departments had paid for similar purchases and in excess of what a municipality should be able to purchase them. It is recommended that extreme care be used by all departments in making purchases to obtain the lowest available price to the municipality, and that precautions be taken to insure to the municipality the benefits of all discounts to which it may be entitled.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were compared with the records in the several departments in which money was collected for the town or in which charges originated, with the other sources from which money was paid into the town treasury, and with the accountant's books. The recorded payments were checked with the warrants authorizing the disbursement of town funds and with the records in the accountant's office.
The treasurer's cash book footings were verified and the cash balance on April 9, 1938, was proved by actual count of the cash in the office, by listing certain cash memoranda, by a reconciliation of the bank balance with statements certified by the banks of deposit, and by an inspection of the savings bank books and of the several certificates of deposit.
93
The recorded payments on account of maturing debt and interest were proved with the amounts falling due, being checked with the can- celled checks, securities, and coupons on file. The outstanding coupons were listed and reconciled with the balance in the bond and coupon account as shown by a statement furnished by the bank of deposit.
The savings bank books and securities representing the trust and retirement fund investments in the custody of the town treasurer and the treasurer of the library trustees were examined and listed, the income, withdrawals, and balance being found to be as reported.
Appended to this report are tables showing a reconciliation of the town treasurer's cash of the bond and coupon accounts, and of the library treasurer's cash, as well as summaries of the trust fund trans- actions.
The books and accounts of the tax collector were examined and checked in detail. The tax and assessment accounts outstanding on the date of the previous examination were audited, and all subsequent commitments were verified and compared with the assessors' warrants for their collection.
The collector's cash books were footed, the recorded collection being compared with the payments to the treasurer as shown by the treasurer's and the accountant's books and the cash balance on April 9, 1938, being verified by actual count of cash in the office and by reconciliation of the bank balance with a statement furnished by the bank.
The recorded abatements were checked with the assessors' records of abatements granted, the taxes and assessments transferred to the tax title account were reconciled with the records of tax titles held by the town, and the outstanding accounts were listed and reconciled with the ledger accounts.
The records of tax titles held by the town were examined, recon- ciled with the collector's, treasurer's, and accountant's books, and checked with the tax title deeds on hand and with the records in the Registry of Deeds.
Tables showing summaries of the tax, assessment, and tax title accounts are appended to this report.
The assessors' records of abatements granted and of warrants issued were examined and compared with the collector's books. The computation of the tax rate for 1937 was checked. The records of assessments apportioned were examined, and the apportioned assess- ments not due were reconciled with the accountant's deferred revenue accounts.
The town clerk's financial records were examined and checked in detail. The collections on account of sporting and dog licenses issued were verified and compared with the recorded payments to the State, county and town.
The selectmen's records of receipts from licenses granted and from other sources were examined and the recorded collections were checked with the books of the town treasurer.
The commitments of departmental accounts receivable were exam- ined and checked. The recorded collections were compared with the payments to the treasurer, the abatements and disallowances were checked to the proper authorizations, and the outstanding accounts were listed and proved to the accountant's ledger. It is recommended
94
that a determined effort be made to secure a settlement of these accounts, and that those accounts found to be uncollectible be abated by the department which committed the accounts.
The records of departmental cash collections by the sealer of weights and measures, by the inspector of buildings, as well as by the moth, health, school, library and cemetery departments, and of all other departments in which money was collected for the town, were examined and checked. The payments to the town treasurer were verified and the cash on hand in the several departments was proved by actual count.
The sum of $416 found to be due from the former health agent was paid to the town during the course of the audit.
The books and accounts of the electric light department were examined and checked. The consumers' ledger cards and the controls were examined, the collections as posted to the consumers' ledger cards were compared with the payments to the treasurer, and a detailed list of outstanding accounts was drawn off and reconciled with the depart- mental control of accounts receivable and with the town accountant's books.
The Departmental ledger accounts were analyzed, being reconciled with the town accountant's ledger, and a trial balance was taken off, proving the accounts to be in balance.
The records of guarantee deposits for electric light service were examined, the refunds of deposits and interest were verified and the balance on hand reconciled.
The records of water charges were examined. The recorded col- lections were compared with the payments to the treasurer, the abate- ments were verified, and the outstanding accounts were listed and recon- ciled with the accountant's ledger.
Verification of the correctness of the outstanding tax, assessment, departmental, electric light and water accounts was obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
Appended to this report are tables showing summaries of the departmental accounts.
The surety bonds furnished by the several town officials required by law to furnish such surety were examined and found to be in proper form.
For the co-operation and assistance rendered by all the town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
HBD:FC
Detailed tables are on file in the Town Clerk's Office.
95
ANNUAL REPORT OF THE
Fire Department OF THE
Town of Braintree FOR THE YEAR 1938
A
OF
TI
YMOI
FE
$
ASSA
·1640.
rs
96
REPORT OF THE FIRE DEPARTMENT
To the Honorable Board of Selectmen :
Gentlemen:
I respectfully submit to you the annual report of the Fire Depart- ment of the fiscal year ending December 31, 1938.
Total number of calls during the year-433, divided as follows:
Month Still Alarms Box Alarms
5
January
17
7
February
21
8
March
104
4
April
65
3
May
25
2
June
18
3
July
28
4
August
18
3
September
22
8
October
23
4
November
14
7
December
20
58
Total
375
TOTAL CALLS IN EACH PRECINCT
Month
Precinct One
Precinct Two
Precinct Three
January
8
7
7
February
12
7
9
· March
41
32
39
April
28
20
21
May
9
5
14
June
10
7
3
July
9
17
5
August
6
8
8
September
9
7
9
October
10
8
13
November
8
3
7
December
12
6
9
Total
162
127
144
97
TOTAL CALLS THAT EACH PIECE ANSWERED
Month
Chief's Car
No. 1
Engine Engine No. 3
Ladder No. 1
Squad A
Squad B
January
21
5
5
12
16
19
February
26
5
5
9
13
24
March
101
10
11
13
45
86
April
57
2
8
7
23
55
May
25
5
3
8
14
23
June
17
3
3
6
7
16
July
25
4
5
6
10
20
August
18
3
2
5
8
14
September
22
5
1
8
11
19
October
25
10
5
12
21
17
November
18
3
5
8
12
17
December
24
6
7
13
18
23
Total
379
61
60
107
198
333
Month
Hose Laid (Feet) (21/2)
Chemicals Booster Ladders Used Used Used (Feet) (Gals.) (Gals.)
Engines Pumped Water (Mins.)
January
2600
100
1650
260
3
40
February
2400
750
3
1310
300
3
15
March
3700
250
9140
220
14
10
April
1200
1750
6025
145
9
15
May
650
350
3
2250
75
2
55
June
500
3
795
110
1
20
July
1650
100
3
1100
80
1
45
August
3100
500
1600
100
4
20
September
1530
25
2
October
300
600
1630
82
3
November
1250
620
95
2
30
December
900
1835
245
5
5
Total
18250
4400
12
29485
1737
53
15
(11/2)
(Hrs.)
86
Month
Automobiles
Buildings
Locked ( in ) of house
(out)
Grass and woods
Investigations
Dumps and bonfires
Wires, trees and poles
False Alarms
Call for inhalator
Call for boat
Drowning
Oil still
Horse in well
Ammonia leak
January
1
11
1
7
2
0
0
0
0
0
0
0
C
0
22
February
2
11
2
11
2
0
0
0
0
0
0
0
0
0
28
March
2
11
1
87
3
3
0
0
5
0
0
0
0
0
112
April
2
2
2
57
1
3
1
0
0
0
0
0
1
0
69
May
1
5
0
16
1
4
0
0
0
1
0
0
0
0
28
June
4
7
2
2
0
2
0
1
1
0
0
0
0
1
20
July
3
7
2
2
5
11
1
0
0
0
0
0
0
0
31
August
1
2
2
5
0
9
1
1
0
0
1
0
0
0
22
September
2
7
1
2
1
3
5
3
0
0
0
0
0
1
25
October
1
6
2
12
3
5
0
2
0
0
0
0
0
0
31
November
0
4
1
6
1
2
0
0
0
0
0
1
0
0
18
December
3
11
0
6
3
2
0
2
0
0
0
0
0
0
27
22
84
16
216
22
44
00
00
00
1
1
1
1
2
433
99
Month
Valuation of Buildings
Insurance on Buildings
Damage to Buildings
Insurance Paid on Buildings
January
$73,300.00
$61,500.00
$2,165.60
$2,160.60
February
56,100.00
48,900.00
3,506.03
3,506.03
March
37,800.00
30,650.00
3,265.59
3,265.59
April
55,400.00
22,000.00
1,758.00
1,658.00
May
21,500.00
18,250.00
1,575.00
1,575.00
June
18,950.00
14,500.00
990.00
990.00
July
175,200.00
150,000.00
1,363.55
1,363.55
August
9,000.00
8,000.00
1,647.00
1,647.00
September
29,500.00
22,000.00
365.00
340.00
October
23,500.00
22,000.00
78.00
78.00
November
4,500.00
2,000.00
165.00
165.00
December
35,900.00
27,400.00
1,859.95
1,859.95
Total
$540,650.00
$427,200.00
$18,738.72
$18,608.72
OIL STILL FIRE
Valuation of Still
Insurance on Still
Damage to Still
Ins. Paid on Still
$200,000.00
$160,000.00
$15,000.00
$15,000.00 .
Month
Valuation of Contents
Insurance on Contents
Damage to Contents
Ins. Paid on Contents
January
$25,100.00
$13,500.00
$846.00
$421.00
February
9,500.00
7,000.00
1,205.00
1,005.00
March
8,000.00
4,500.00
761.00
761.00
April
12,000.00
5,000.00
105.20
105.20
May
11,000.00
6,000.00
426.98
426.98
June
6,000.00
2,000.00
150.00
July
165,000.00
165,000.00
200.00
200.00
August
1,500.00
September
11,500.00
9,000.00
87.00
87.00
October
11,500.00
9,000.00
146.00
146.00
November
1,500.00
1,500.00
64.00
64.00
December
11,000.00
3,500.00
532.00
132.00
Total
$273,600.00
$226,000.00
$4,523.18
$3,348.18
100
PERMITS GRANTED DURING THE YEAR
Inspected and granted for range oil burners 160
Inspected and granted for heating apparatus burners 120
Inspected and granted for fireworks. 19
Granted to set fires in open air
289
Total
588
RULES AND REGULATIONS GOVERNING THE STORAGE OF LIGHT FUEL OIL FOR RANGE BURNERS IN THE TOWN OF BRAINTREE
1. Not more than 10 gallons of light fuel oil shall be stored in any building or structure, unless, in a 16 gauge galvanized steel tank, labeled and approved.
2. Storage tanks for light fuel oil which are not directly connected to an oil burner shall be equipped with an approved faucet of the self-closing and lock type.
3. Tanks within building or other structure for the storage and keeping of light fuel oil in excess of 10 gallons shall be installed on or below the lowest floor of the building or structure.
4. No storage tank shall be nearer than 7 feet from any open fire or flame.
5. All necessary support for tanks shall be of substantial masonery or metal construction.
6. No light fuel oil tank shall be equipped with a glass gauge or any gauge, the breaking of which shall allow the oil to escape from the tank.
7. A bucket of sand and a scoop shall be kept with each light fuel oil burner located in a position accessible for use.
8. In excess of 10 gallons an application for a permit must be filed and a permit must be obtained from the Chief of the Fire Depart- ment for the keeping and storage of light fuel oil in any building or structure.
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