Town annual report of Chelmsford 1932, Part 6

Author:
Publication date: 1932
Publisher: Town of Chelmsford
Number of Pages: 214


USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1932 > Part 6


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11


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




Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.