USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1932 > Part 6
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7
92865
100.00
116.28
4.97
3.00
118.25
32
Perry, John N.
47
92565
100.00
124.08
5.31
13.00
116.39
33 Petterson, Alfred
62
149052
75.00
77.03
3.29
2.00
78.32
34 Rudkin Lot
370
147078
75.00
78.54
3.36
2.00
79.90
35 Spalding, Oscar R.
6
15606
200.00
255.15
10.30
11.09
254.36
37 Toye, Dr. John E.
J
30592
75.00
75.00
38 Walker, Janet
38
129214
100.00
118.88
5.08
2.50
121.46
39 Wheeler, Samuel F.
87
78015
100.00
119.65
5.12
10.00
114.77
40 Whidden Lot
128
146984
100.00
106.14
4.55
3.00
107.69
41 Whidden, John H.
130
105270
100.00
112.80
4.82
3.00
114.62
42 Winship, Marcus
66
107918
100.00
128.93
5.50
10.00
124.43
$4,050.00
$4,557.77
$ 192.60
$ 214.75
$4,685.62
138598
100.00
107.32
4.59
3.00
108.91
36 Snow, George F.
(To balance the last four columns subtract the amount of new accounts from amount on hand December 31, 1932)
PINE RIDGE CEMETERY OFF RIVERNECK ROAD-CHELMSFORD CENTRE December 31, 1932
No. Donations
Lot No.
Bank Book 17651
Principal $ 50.00
$ 50.46
$ 2.02
$ 2.00
$ 50.48
2 Holbrook, Charles A.
304
2196
100.00
103.35
3.90
4.00
103.25
3 Howe, Edwin A.
297
129654
50.00
50.58
2.15
2.50
50.23
MacElroy, Adam F.
14433
100.00
100.72
4.29
4.00
101.01
5 Morse, C. Freemont
224
123010
100.00
101.00
4.33
5.00
100.33
6 Pearson, Henry
347
125667
100.00
102.12
4.38
4.00
102.50
7 Perry, George
313
124193
100.00
100.96
4.31
4.00
101.27
8 Robinson, J.
30593
75.00
75.00
Walker, Melvin
296
124194
50.00
50.70
2.15
2.00
50.85
$ 725.00
$ 659.89
$ 27.53
$ 27.50
$ 734.92
On Hand 12-31-31
Income
Paid Out 1932
On Hand 12-31-32
1 Hazen, Curtis and Frances B.
381
..
(To balance the last four columns subtract the amount of new accounts from amount on hand December 31, 1932)
SUMMARY OF PERPETUAL CARE FUNDS Number of Lots 188
Cemtery :
Principal
On Hand 12-31-31
Income
Paid Out 1932
On Hand Dec. 31, 1932
Forefathers'
$ 7,557.12
$ 7,777.29
$ 322.57
$ 263 50
$ 7,836.36
Hart Pond
3,275.00
3,602.63
150.39
104.00
3,899.02
Riverside
5,100.00
6,863.37
288.51
300.50
6.851.38
West Chelmsford
4,050.00
4.557.77
192.60
214 75
4,685.62
Pine Ridge
725.00
659.89
27.53
27.50
734.92
$ 20,707.12
$ 23.460.95
$ 981.60
$ 910.25
$ 24,007.30
( To balance the last four columns subtract the amount of new accounts ($475.00) from the amount on hand December 31, 1932)
APPROPRIATIONS AND TRANSFERS ADDITIONS-REFUNDS AND EXPENDITURES-BALANCES
GENERAL GOVERNMENT:
Appropriations
Transfers, Additions, Refunds
Total
Expended
Balance
Moderator's Salary
$ 10.00
$
$ 10.00
$ 10.00
$
Selectmen Salary
750.00
750.00
750.00
Selectmen Expense
200.00
200.00
199.53
.47
Town Accountant Salary
1,800.00
1,800.00
1,800.00
Town Accountant Expense
100.00
100.00
60.26
39.74
Town Accountant Purchase of Adding Machine
· 175.00
175.00
158.76
16 24
Town Clerk Salary
200.00
200.00
200.00
Town Clerk Expense
120.00
120.00
118.13
1.87
Town Treasurer and Tax Collector Salary
2,000.00
2,000.00
2,000.00
Town Treasurer and Tax Collector Expense
1,000.00
75.00
1,075.00
1,069.39
5.61
Town Treasurer and Tax Collector Bond
535.70
535.70
535.70
Town Treasurer and Tax Collector-Typewriter and Table.
115.00
115.00
103.00
12.00
Assessors' Salaries
2,100.00
2,100.00
2,100.00
Assessors' Expense
350.00
350.00
334.11
15.89
Assessors' Legal Expense
300 00
300.00
185.00
115.00
Town Counsel Salary
300.00
300.00
300.00
Election and Registration
1,200.00
11:00
1,211.00
1,211.00
Finance Committee, Expense
20.00
20.00
2.50
17.50
Public Buildings-Janitor Salaries
950.00
950.00
950.00
Public Buildings-Fuel, Light, Water
725.00
636.95
1,361.95
1,359.33
2.62
Public Buildings-Other Expense
400.00
150.00
550.00
549.82
.18
Total
$ 13,350.70
$ 872.95
$ 14,223.65
$ 13,996.53
$ 227.12
PROTECTION OF PERSONS AND PROPERTY :
Appropriations
Transfers, Additions, Refunds
Total
Expended
Balance
Police Department
$ 7,610.00
$
$ 7,610.00
$ 7,610.00
$
Police Department-Purchase of Automobile
412.00
412.00
412.00
Fire Department-Administration
3,800.00
3,800.00
3,741.00
59.00
Fire Department-Maintenance
3,700.00
.24
3,700 24
3,680.47
19.77
Fire Department-Fires
600.00
600.00
532.14
67.86
Fire Department-Hydrant Service, Centre
500.00
500.00
500.00
Fire Department-Hydrant Service, North
500.00
500.00
500.00
Fire Department-Hydrant Service, West
20.00
20.00
20.00
Scaler of Weights and Measures
175.00
175.00
171.75
3.25
Moth Department
1,800.00
1,800.00
1,429.70
370.30
Tree Warden
100.00
100.00
80.33
19.67
Forest Fire Department
1,150.00
1,150.00
1.093.96
56.04
Total
$ 20,367.00
$
.24
$ 20,367.24
$ 19,771.35
$ 595.89
HEALTH AND SANITATION :
Appropriations
Expended
Balance
Health Department-Salaries
$ 700.00
$
$
Total 700.00 350.00
$ 700.00
$
Health Department-Agent's Salary
350.00
350.00
Health Department-Aid
3,500.00
3,500.00
2,256.41
1,243.59
Health Department-Maintenance
200.00
90
200.90
162.48
38.42
Health Department-Meat Inspector Salary
675.00
28.12
703 12
703.12
Health Department-Milk Inspector Salary
350.00
350.00
350.00
Health Department-Care of Dumps
100.00
100.00
9.50
90.50
Health Department-Physician Salaries
100.00
100.00
100 00
Health Department-Animal Inspector Salary
200.00
200.00
200.00
Health Department-Plumbing Inspections
275.00
275.00
167.50
107.50
Total
$ 6,450.00
$ 29.02
$ 6,479.02
$ 4,999.01
$ 1,480 01
HIGHWAYS:
Superintendent Salary
$ 2,500.00
$
$ 2,500.00
$ 2.020.81
$ 479.19
Highway-General
18,625.00
228.29
18,853.29
18,852.56
.73
Highway-Truck Maintenance
2,000.00
2,000 00
$ 1,985.33
14.67
Highway-Oil
8,000.00
8,000.00
7,979.55
20.45
Highway-Cutting Brush
1,000.00
1,000.00
941.86
58.14
Highway-Street Lights
16,460 00
16,460.00
15,416.44
43.56
Highway-Groton Road
3,000.00
5,007.23
8,007.23
7.957.45
49.78
Highway-Hall Road
1,000.00
1.000.00
998.60
1.40
Highway-Old Westford Road Reconstruction
800.00
1,600.00
2,400.00
2,393.78
6 22
Highway-Old Westford Road, No. 2
3,819.59
3,819.59
421.28
Highway-Carlisle-Concord Road
1,000.00
1,997.36
2,997.36
2.996.04
1.32
Highway-Chapter 90, Various Roads
1,000.00
2,000 00
3,000.00
2,998.97
1.03
Highway-Riverneck Road
3,000.00
984.68
3,984.68
3,000.00
984.68
Highway-Right to lay drain from Ripley St.
50.00
50.00
50 00
Highway-Damage Claim
1,310.00
1,310.00
1,310.00
Total
$ 59,745.00
$ 15,637.15
$ 75,382.15
$ 70,322.67
$ 1,661.17
.
Transfers, Additions, Refunds
CHARITIES AND SOLDIERS' BENEFITS:
Appropriations
Total
Expended
Balance
Board of Public Welfare-Salaries
$ 325.00
$
$ 325.00
$ 325.00
$
Board of Public Welfare-Investigator
450.00
450.00
450.00
Board of Public Welfare-Maintenance
40.00
40.00
22.60
17.40
Board of Public Welfare -- Outside Aid and Old Age Assistance
24,500.00
3.273.81
27,773.81
27.755.84
17.97
Infirmary-Supt. Salary
900.00
900.00
900.00
Infirmary-Expense
2,150.00
2,150.00
2,135.40
14.60
Infirmary-Repairs
100.00
100.00
92.02
7.98
State Aid
400.00
400.00
150.00
250.00
Soldiers' Relief
700 00
189.15
889.15
889.15
Military Aid
165.00
165.00
165.00
Total
$ 29,565.00
$ 3,627.96
$ 33,192.96
$ 32,885.01
307.95
SCHOOLS AND LIBRARIES :
Schools-Administration
$ 4,450.00
$ $ 4,450.00
$ 4,357.83
$ 92.17
Schools-Instruction
70,600.00
70,600.00
69,278.10
1,321.90
Schools-New Equipment
500.00
500.00
498.30
1.70
School Department-Operation and Maintenance
17,150.00
17,150.00
16,702.39
447.61
School Department-Auxiliary Agencies
11,400.00
11,400.00
11,031.91
368.09
School Department-Vocational School
1,500.00
1,387.29
2,887.29
1.786.15
1.101.14
Adams Library
2,000.00
2,000.00
1.999.13
.87
North Chelmsford Library
1,200.00
1,200.00
1,200.00
Total
$108,800.00
$ 1,387.29
$110,187.29
$106.853.81
$ 3.333.48
1
Transfers, Additions, Refunds
RECREATION AND UNCLASSIFIED :
Appropriations
Transfers, Additions, Refunds
Total
Expended
Balance
Parks
900.00
$
$ 900.00
896.60
$ 3.40
Memorial Day
300.00
300.00
241.90
58.10
Town Clock
30.00
30.00
30.00
Public Buildings-Insurance
545.00
545.00
476.81
68.19
Middlesex County Sanatorium
20,339.50
20,339.50
20,339.50
Town Reports
837.20
837.20
837.20
Aid to Agriculture and Home Economics
50.00 .
50.00
50.00
Reserve Fund
2,500.00
2,500.00
2,449.95
50.05
Unpaid Bills, 1931
942.42
942.42
942.42
Insurance Sinking Fund-Treas. Bond
40.00
40.00
40.00
Plumbing Inspections, 1931
267.50
267.50
267.50
Total
$ 26,751.62
$
$ 26,751.62
$ 26,521.88
229.74
ENTERPRISES AND CEMETERIES :
Cemetery Commissioners' Salary
$ 105.00
$
$ 105 00
105.00
Forefather's Cemetery
500.00
500 00
496.10
3.90
Hart Pond Cemetery
500.00
500.00
497.76
2.24
Pine Ridge Cemetery
500.00
500.00
478.90
21.10
Riverside Cemetery
500.00
500.00
486 40
13.60
West Chelmsford Cemetery
500 00
500.00
454.11
45.89
Fairview Cemetery
250.00
250.00
213.60
36.40
Care and Improvement
910.25
910.25
910.25
Total
$ 2,855 00
$ 910.25
$ 3,765 25
$ 3.642.12
123.13
INTEREST AND MATURING DEBT :
Appropriations
Transfers, Additions, Refunds
Total
Expended
Balance
Interest
$9,326.87 $
$ 9,326.87
$
S
Temporary Loans
4,960.32
High School Loan
585.00
East Chelmsford School Loan
95.00
New Grammar School Loan
2,946.44
Advance Tax Payments
140.11
Middlesex County Sanatorium
600.00
MATURING DEBT :
Notes Due
13,916.00
13,916.00
High School Loan
3,250.00
Fast Chelmsford School Loan
2,000.00
New Grammar School Loan
8,666.00
Total
$ 23,242.87
$ $ 23,242.87
$ 23.242.87
EXPENDED FROM REVENUE : Agency Trust and Investment : Адепсу:
Appropriations
Transfers, Additions, Refunds
Total Expended
Balance
State Tax
$ 12,450.34
County Tax
11,731.93
North Chelmsford Fire District
422.63
Chelmsford Water District
9.30
Temporary Loans
132,000.00
Cemetery Perpetual Care Funds
475.00
Refunds
4,676.59
Tailings
20.20
County, Dog Licenses
94.80
Total
$161,880.79
BALANCE SHEET-January 1st, 1933
ASSETS
LIABILITIES
Cash in Bank
$ 13,084.99
Moth Revenue $ 3.00
- $ 3.00
Cash at Infimary
50.00
Auto Excise Revenue $ 1,518 60
$ 1,518.60
Accounts Receivable :
Taxes, 1926
$
572.25
Taxes, 1927
270.30
Taxes, 1928
569.22
Overlay Reserve $ 27,424.85
$ 27,424.85
Taxes, 1931
27,059.86
Taxes, 1932
101,782.64
4 5,853.82
Motor Vehicle Excise Tax, 1932
1,518.60
Revenue Loans
$ 52,000.00
Old Age Assistance Tax, 1931
315.00
Old Age Assistance Tax, 1932
1,258.00
$133,759.88
Taxes to be Refunded
$ 299.00
Sale of Property, Acts 1923, Chap. 303
1,675.00
$ 1,675.00
Moth Tax, 1926
3.00
Sale of Cemetery Lots and Graves $ 212.50
$ 212.50
Department Accounts Receivable .. $ 5,853.82
Tax Title Revenue $ 2.670.17
$ 2,670 17
- $ 13,184.99
Overlay for Abatement of Taxes :
1932 Overlay
1,623 24
$ 1,623.24
Taxes, 1929
414.01
Department Accounts Revenue $ 5,853.82
$ 52,000.00 Surplus War Bonus Fund $ 3,104.95
$ 3,104.95
Special Assessments :
$ 3.00
$ 5,853.82
Cash in Office
50.00
Tax Titles $ 2,670.17 . -
$ 2,670.17
Overlay Deficits :
Assessors' Department, Tax Abatement Deficiency
115 00
1927 Overlay
972.38
$ 115.00
1928 Overlay
678.35
Riverneck Road $ 984.68
$ 984.68
1930 Overlay
306.25
1931 Overlay
437.04 -
Overpayments to Collector
13.44
$ 13.44
Okdl Westford Road No. 2 ·
$ 166.38
North Chelmsford Fire District .. $
6.32
$
6.32
Interest
.. $ 2,768.70
Chelmsford Water District
.47
--
$ .47
Old Age Assistance Tax 1932
€ 18.00
Old Age Assistance Tax 1931
7.00
$ 7.00
Workmen's Compensation $ 37.00
Excess and Deficiency $ 64.032.88
$ 64,032.88
$161,566.86
$161.566 86
1929 Overlay
393.60
$ 2,805.92
$ 166.38
-
$ 2,768.70
- $ 18.00
$ 37.00
Tailings .$ 320.94 $ 320.94
1926 Overlay 18.30
DEBT ACCOUNTS December 31, 1932
Net Bonded Debt
$104,328.00
High School Loan
$ 13,000.00
New Grammar School (Centre) 69,328.00
East Chelmsford School 2,000.00
Middlesex County Sanatorium 20,000.00
$104,328.00
$104,328.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investments $ 74,167.91
Joseph Warren Library Fund
$ 869.76
Adams Emerson Library Fund 243.19
S. G. Richardson Library Fund 425.56
Cemetery-Perpetual Care Fund 23 752 27
Cemetery-Perpetual H. N. Edwards Fund 255.03
Cemetery-Care and Improvement Fund
136.77
Insurance Investment Fund
35.206.11
Aaron George Cemtery Care Fund
1.017 95
The George Fund
2,064.12
The A. F. Adams Library Fund
10.047.15
Workmen's Compensation Fund
150.00
$ 74,167.91
$ 74,167 91
WINTHROP A. PARKHURST. Town Accountant.
PRINCIPAL PAYMENTS OF TOWN DEBT TO BE RAISED ANNUALLY BY TAXATION
Year
New High School
Building, 1916
Addition to East
Chelmsford School
House 1923-1924
New Grade
School at Centre,
New Grade
School at Centre,
Middlesex County
Sanatorium Loan
1940
Totals
Interest Rate
4%
43/4%
4℃
4%
6%
1933
April 1
July 20
June 1
June 1
March 15 $ 2,500.00
$ 16,416.00
1934
April 1
June 1
June 1
March 15
$ 3,250.00
$ 6,666.00
$ 2.000.00
$ 2,500.00
$ 14,416.00
1935
April 1
June 1
June 1
March 15
$ 3,250.00
$ 6,666.00
$ 2,000.00
$ 2,500.00 March 15
$ 14.416.00
1936
April 1
June 1
June 1
$ 2,000.00
$ 2,500.00
$ 14,416.00
1937
June 1.
June 1
March 15
$ 6,666.00
$ 2,000.00
$ 2,500.00
$ 11.166 00
1938
June 1
June 1
March 15
$ 6,666.00
$ 2,000.00
$ 2,500.00
$ 11,166.00
1939
June 1
June 1
March 15
$ 6,666.00
$ 2,000.00
$ 2,500.00
$ 11,166.00
1940
June 1
June 1
March 15
$ 6,666.00
$ 2,000.00
$ 2,500.00
$ 11,166 00
Total
$ 13,000.00
$ 2,000.00
$ 53,328.00
$ 16,000.00
$ 20,000.00
$104,328.00
*Outside Debt Limit
$ 3,250.00
$ 2,000.00
$ 6,666.00
$ 2,000.00
$ 3,250.00
$ 6,666.00
1925*
1925
INTEREST PAYMENTS OF TOWN DEBT TO BE RAISED ANNUALLY BY TAXATION
Year
New High School
Building, 1916
Addition to East
Chelmsford School
House 1923-1: 24
New Grade
School at Centre,
1925*
New Grade
School at Centre.
1925
Middlesex County Sanatorium
Totals
1933
$ 520.00
$ 95.00
$ 2,133.12
$ 640 00
$ 1,200.00
$ 4,588 12
1934
390.00
1,866.48
560.00
1.050.00
3,866.48
1935
260.00
1,599.84
480.00
900 00
3.239.84
1936
130 00
1,333.20
400.00
750.00
2,613.20
1937
799.92
240.00
600.00
1,639.92
1938
533.28
160 00
450.00
1,143.28
1939
266.64
80.00
300.00
646.64
1940
Totals
$
1,300.00
$
95.00
$ 8,532 49
$ 2,560.00
$ 5.400.00
$ 17,887.4)
150.00
150.00
*Outside Debt Limit.
Town Treasurer's Report For Year Ending December 31, 1932
Balance on hand January 1. 1932
$ 27,950.23
RECEIPTS
GENERAL REVENUE
Taxes 1932
$139,095.16
Auto Excise Tax 1932
10.040.06
Taxes, Previous Years
89,089.36
Auto Excise Taxes, Previous Years
1,155.20
Taxes from State
34,610.80
Licenses and Permits
707.91
Fines and Forfeits
295.13
Grants and Gifts
16,796.15
$291,789 77
COMMERCIAL REVENUE
General Government
$ 502.15
Protection of Persons and Property
274.49
Health and Sanitation
245.29
Highways
110.90
Charities
9,746.10
Schools
5.545.29
Libraries
7.50
Cemeteries
212.50
Interest
6,815.17
Anticipation of Revenue (Temporary Loans)
109,000.00
Middlesex County Sanitorium Loan
20,000 00
Agency and Trust
912.53
Refunds
129.73
Reimbursement by Bonding Company
1,377.31
$154,878.96
$474,618.96
Less Refund to Treasurer in Cash, Overpayment
18.00
$474,600.96
PAYMENTS .
Paid Out on 89 Warrants Containing Items Au-
thorized by Board of Selectmen and the Town Accountant
$461,465.97
Balance on Hand December 31, 1932
13,084.99
Petty Cash in Office
50.00
$474,600.96
107
RECONCILIATION OF TREASURER'S CASH
Bank Balance December 31, 1932
$ 19,980.04 (As per bank statement on following page)
Checks Outstanding December 31, 1932 6,895.05
Check Register Balance
13,084.99
Cash in Office
50.00
$ 13,134.99
The large amount of outstanding checks is caused by reason of a Warrant being issued on December 31, 1932, and consequently the checks issued for payment of these items could not be cancelled in December 1932
HAROLD C. PETTERSON, Town Treasurer.
108
UNION OLD LOWELL NATIONAL BANK Lowell, Mass.
TOWN OF CHELMSFORD HAROLD PETTERSON, Town Treasurer
STATEMENT OF YOUR ACCOUNT
Date
Checks in Detail
Deposits
Date
Balance
Dec. 2,'32 $1,923.72Lst
$3,743.01
Dec. 2.'32 105,688.25*
Dec. 3,'32
914.13Lst
Dec. 3,'32 104,774.12*
Dec. 5.'32
3,310.33Lst
6.466.95
Dec. 5,'32 107,930.74*
Dec. 6,'32 1.751.44
Dec. 6,'32 106,179.30*
Dec. 7.'32 879.50Lst
1,680.92
Dec. 7.'32 106,980.72*
Dec. 8, '32
799.08Lst
Dec. 8, '32 106,181.64*
Dec. 9, '32
455.66Lst
51,719.83
Dec. 9. '32 157,445:81* Dec. 10, '32
Dec. 10, '32
348.12Lst
157,097.69*
Dec. 12, '32
232.45Ist
Dec. 12, '32
156,865.24*
Dec. 13, '32
360.69Lst
Dec. 13, '32
156,504.55*
Dec. 14, '32
490.36Lst
3,146.69
Dec. 14, '32 159,160.88*
Dec. 15, '32
82,055 00Lst
Dec. 15, '32 77,105.88*
Dec. 16, '32
1,099.09Lst
3,106.22
Dec. 16, '32 79,113.01*
Dec. 17, '32
922.49Lst
Dec. 17, '32
78,190.52*
Dec. 19. '32
30,393.69Lst
2,746.94
Dec. 19,'32
50,543.77*
Dec. 20, '32
10.00- 1 29
10.00-
14.00-
Dec. 20, '32
47,095.72*
Dec. 21, '32
2,838.56Lst
Dec. 21. '32
44,257.16*
Dec. 22, '32
2,305.12Lst
2,069.07
Dec. 22, '32 44,021.11*
Dec. 23, '32
852.58Lst
Dec. 23, '32
43,168 53*
Dec. 24, '32
25,315.87Lst
Dec. 24, '32
17,852.66*
Dec. 27, '32
342.77Lst
Dec. 27, '32
17,509.89*
Dec. 28, '32
171.19Lst
1.514.72
Dec. 28, '32
18,853.42*
Dec. 29, '32
236.58Lst
Dec. 29, '32
18,616.84*
Dec. 31, IN
43.73
Dec. 31, IN
18,660.57*
Dec. 31, '32 289.70Lst
Dec. 31, '32
18,370.87*
Dec. 31, '32
150.32Lst
1,759.49
Dec. 31, '32
19,980.04*
Dec. 20, '32
12 00-
3,400.76Lst
KEY
Lst -- List. IN-Interest. RT-Return. 00 *- Closed Account. OD-Overdraft. DN-Service Charge.
PLEASE EXAMINE AT ONCE
If no errors are reported in ten days the account will be considered correct. Notify of any permanent change in address. The Last Amount in the Column is your Balance.
109
Balance Brought Forward Dec. 1.'32 $103,868.96*
Report of State Audit
June 8, 1932.
TO THE BOARD OF SELECTMEN : Mr. Frank J. Lupien, Chairman, Chelmsford, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the Town of Chelmsford for the period from Jan- mary 1, 1931, to April 16, 1932, made in accordance with the pro- visions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Ac- countant of this Division.
Very truly yours,
THEODORE N. WADDELL, Directors of Accounts.
110
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 Chelmsford for the period from January 1, 1931, to April 16, 1932, and submit the following report thereon :
The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records in several depart- ments collecting money for the town.
The appropriations, as entered in the ledger, were checked to the town clerk's records of appropriations voted by the town.
In checking the assessors' computation of the tax rate for the year 1931, it was noted that the amount raised by taxation for State taxes was $360 less than the amount required to be raised.
It was also found that appropriations from surplus revenue aggre- gating $10,470 and a transfer from the appropriation for the Riverneck Road to that of the Old Westford Road, amounting to $2,000 were voted at special town meetings held on October 14, 1931, and November 6, 1931, respectively. These appropriations, having been made subsequent to the last annual tax assessment, should be reported by the town clerk to the assessors to be included by them in the determination of the 1932 tax rate; and if the written authority of the Commissioner of Corporations and Taxation is secured, in accordance wtih the provisions of Chapter 428, Acts of 1931, the amount of these appropriations from available funds may be used by the assessors as a deduction from the sum to be raised by taxation in 1932.
As required by Section 23, Chapter 59, General Laws, the assessors should include in the 1932 tax levy the deficits in the overlay accounts of 1926, 1927, 1928, 1929, and 1931; while the overdrawn appropriations of 1931 should be appropriated and raised in the revenue of 1932.
In the examination of bills and payrolls. it was noted that police umni- forms were purchased in 1931, although there appeared to be no record of the acceptance by the town of Section 6-B, Chapter 40. General Laws.
It is recommended that in the future a specific appropriation be voted for the purchase of new fire hose.
The ledger accounts were analyzed, the necessary adjusting entries were made, and a balance sheet was prepared showing the financial condi- tion of the town as of April 16, 1932.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the records in the departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payinents were checked with the selectmen's warrants authorizing the disbursement of town funds.
111
The bank balance was reconciled with a statement furnished by the bank in which the town funds are deposited. This reconciliation showed a bank overdraft of $2,416.74 as of April 16, 1932, due to the fact that temporary loan notes were not received for deposit in time to avoid such overdraft.
The books and accounts of the tax collector were examined and check- ca. The recommitments of taxes and assessments for levies of 1926, 1927. 1928, and 1929, and the commitments for the levies of 1930, 1931, and 1932, were reconciled with the assessors' warrants. The cash book additions were verified, the payments to the treasurer for the several levies were checked to the treasurer's cash book, the abatements were checked with the assessor,' records of abatements granted, and the outstanding accounts were listed and reconciled with the accounts as shown in the accountant's ledger.
The outstanding accounts were further verified 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.
The accounts of the tax collecter, as collector for the North Chelmsford Fire District and the Chelmsford Water District, were examined and check- ed in detail, and the payments to the treasurer were checked with the amounts entered on the treasurer's cash book.
The town clerk's records of town licenses, together with the records of sporting and of dog licenses, were examined, the payments to the town treasurer being compared with the treasurer's cash book and the payments to the State and county, respectively, being verified with the receipts on file.
The accounts of the public welfare, health, and school departments. in addition to all other departments collecting money for the town or com- mitting bills for collection, were examined and reconciled with the ac- countant's and treasurer's books.
The financial accounts of the town infirmary were examined and checked. The receipts from the sale of milk in 1930 and 1931, as recorded on the book of the former superintendent of the infirmary, were compared with the amounts paid to the superintendent by the purchaser, as evidenced by the canceled checks in the latter's possession, and it was noted that the several amounts entered on the superintendent's cash book were less than the sums apparently collected by him from the sale of milk. Thus, while the amounts collected by the superintendent in 1930 and 1931 from sale of milk aggregate $637.97, the payments to the treasurer for the correspond- ing period amounted to $381.05, leaving the sum of $256.92 still dne from the former superintendent.
It was noted that the receipts of the Adams Library on account of fines, rentals, etc., were either expended by the librarian for library pur- poses or turned over to the treasurer of the library trustees, instead of being deposited in the town treasury, as required by Section 53, Chapter 44. General Laws.
Attention is called to the various uncollected departmental bills which are of several years' standing. A determined effort should be made to collect them, but if it is found that they are uncollectible, they should be abated by the departments in which the charges originated.
112
The payments of maturing debt and interest were proved with the amounts falling due and with the canceled securities on file.
The savings bank books representing the trust and investment funds in the custody of the town treasurer, the treasurer of the library trustees, and the insurance fund commissioner, were examined and listed. The in- come was proved and the withdrawals were checked with the receipts shown in the treasurer's cash books.
The surety bonds of the treasurer and collector, town clerk, and in- surance fund commissioner for the faithful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet mentioned above, there are appended to this report tables showing a reconciliation of the treasurer's cash sum- maries of the tax, assessment and departmental accounts, as well as tables showing the trust and investment fund transactions.
For the courtesies extended by the various town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted
EDW. H. FENTON,
Chief Accountant.
113
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1931
$ 14,728.50
Receipts
545,435.12
$560,163.62
Payments
$532,213.39
Balance December 31, 1931 27,950.23
$560,163.62
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