USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1964 > 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
87.00
Registrars
276.10
216.50
Board of Appeals
1,150.00
950.00
Planning Board
626.00
174.00
Public Buildings
315.00
352.50
Police
1,102.80
287.50
Fire
50.50
77.93
Building Inspection
8,058.70
6,363.00
Sealer, Weights & Measures
387.90
186.55
Wire Inspection
3,102.00
2,780.00
Gas Piping Inspection
1,632.00
1,465.00
Health
282.00
289.71
Highway
8,084.46
6,666.50
Dog Officer
354.00
264.00
Tree Warden
4,724.80
.00
Welfare:
General Relief-Other Cities & Towns & State $
2,907.34 $
2,776.94
Disability Assistance from State
11,087.15
6,998.73
Aid to Dependent Children from State
21,470.94
13,178.37
Old Age Assistance from State
26,834.17
27,223.37
Old Age Assistance from Other Cities
& Towns
545.49
1,667.12
80
ANNUAL TOWN REPORT
Old Age Assistance from Recoveries
34,794.68
11,939.15
Medical Aid to Aged from State
40,458.54
41,464.79
Veterans' Benefits from State
10,281.10
10,683.51
Aid to Dependent Children from Recoveries
1,250.00
.00
School:
Lunch-Cafeteria Cash from Sales $
146,731.51 $
127,993.01
Tuition, Rent & Miscellaneous Receipts
4,710.15
6,154.31
Athletic Program
9,796.10
6,367.95
Library:
Adams Library
$
1,932.05 $
1,808.89
MacKay Library
115.65
124.94
Miscellaneous
85.00
46.50
Cemetery :
Sale of Lots & Graves
$
2,429.00 $
1,452.00
Interments, Labor, Materials,
Use of Equipment
4,236.00
4,563.50
Annual Care
1,634.50
2,084.00
Reimbursement to Town for Care of Lots & Graves
4,000.00
8,000.00
Miscellaneous Receipts
18,00
75.00
Total Departmental Receipts $ 360,320.28 $
299,201.77
Municipal Indebtedness: Temporary Loans:
Anticipation of Bond Issue & Premium $
.00 $
100,000.00
Anticipation of Revenue from Taxes
1,000,000.00
994,787.78
Anticipation of Reimbursement-
Chapter 90
26,569.89
23,000.00
Bond Issue-Jr. High School
2,175,000.00
- .00
Loan Premium
8,757.63
185: 4.86
Interest:
Taxes
3,945.62
3,632.69
Deposits
45,537.33
5,359.04
Total from Loans & Interest $ 3,259,810.47 $ 1,126,784.37
Miscellaneous Receipts:
Refunds Received-Sundry Accounts $ 23,799.62 $
14,117.73
Demands-Tax Delinquents
4,535.20
3,506.24
Total Miscellaneous Receipts $ 28,334.82 $
17,623.97
Deductions & Agency Accounts :
Withheld from Employees: Federal Taxes $ 288,709.67 $ 299,820.54
81
ANNUAL TOWN REPORT
State Taxes
30,127.78
24,411.98
County Retirement
42,881.21
38,837.10
Blue Cross-Blue Shield-P.I.C.
12,177.59
11,268.57
Group Life Insurance
1,371.32
1,254.47
Cemetery Perpetual Care Bequests
6,975.00
5,485.00
License Fees Collected for County (Dogs)
3.295.75
3,256.50
State's Share-Bottling License
10.00
10.00
Cash in Lieu of Bonds
25,712.22
6,268.25
State's Share-Sunday Entertainment
Licenses
600.00
300.00
Town's Share-State Withholding Tax
193.72
141.67
Insurance Claims
189.15
1,111.90
Miscellaneous
14.10
Transfer from Library Funds for Expenditures
550.77
27,842.21
Federal Grant for Sewer Survey
21,864.00
Total Deductions & Agencies $ 434,658.18 $
420,022.29
Total Receipts
$ 8,549,655.68 $ 5,785,314.48
Cash on Hand as of January 1st
1,081,223.78
1,491,289.66
Audit Adjustment
8,392.13
Total Receipts & Cash on Hand-
January 1st
$ 9,639,271.59 $ 7,276,604.14
DISBURSEMENTS
GENERAL GOVERNMENT:
Moderator's Salary
$
75.00 $
75.00
Selectmen-Salaries, Expense, Outlay
4,107.00
4,035.28
Town Accountant-Salaries, Expenses, Outlay
16,634.99
15,982.44
Treasurer-Collector-Salaries,
Expenses, Outlay
23,584.09
21,171.99
Assessors-Salaries, Expenses, Outlay
25,403.05
24,295.84
Town Clerk-Salaries, Expenses, Outlay
9,533.76
8,809.30
Law-Salary, Legal Services, Expense
6,039.60
5,773.20
Elections-Wages & Expense
5,412.62
1,604.67
Registrars-Salaries & Expense
4,827.88
4,357.94
Finance Committee-Expense
25.00
21.20
Planning Board-Clerk Hire, Expense & Outlay
1,563.11
1,887.02
Board of Appeals-Clerk Hire & Expenses
1,212.85
1,082.40
Personnel Board-Expense
298.97
78.58
Industrial Development Commission- Expense
.00
1,842.50
1964
1963
82
ANNUAL TOWN REPORT
Public Buildings (Town Halls)-
Salaries, Expenses, Outlay
16,656.34
12,303.45
Town Forest Committee-Expense
417.54
377.63
Conservation Commission-Expense
173.49
110.08
Recreation Commission
10,035.25
7,370.64
Total General Government
$ 126,000.54 $
111,179.16
PUBLIC SAFETY:
Police Department:
Salaries
$ 161,445.87 $
153,862.61
Expenses & Outlays
15,433.28
14,646.13
Four Cruisers Purchased
5,027.00
5,945.00
Construction New Police Station
411.05
1,813.50
Total Police Protection
$ 182,317.20 $
176,267.24
Fire Department:
Salaries
$ 168,575.84 $
160,333.88
Expenses & Outlays
14,495.48
11,994.22
Pick-Up Truck
3,499.00
.00
Total Fire Department
$ 186,570.32 $ 172,328.10
Miscellaneous Protection:
Moth, Tree Warden, Dutch Elm, Mosquito,
Poison Ivy-Labor & Expense
$
29,525.13 $
21,177.05
Hydrant Service
24,800.00
24,800.00
Wire Inspection-Salary & Expense
3,163.81
2,812.11
Dog Officer-Salary & Fees (Killings)
350.00
374.00
Animal Inspector-Salary
727.07
750.00
Building Inspection-Salary, Fees & Expense
4,179.60
5,245.59
Sealer of Weights & Measures- Salary & Expense
449.40
435.05
Gas Inspection-Salary & Expense
1,029.82
971.81
Civilian Defense-Expenses & Outlays
1,349.60
4,330.64
Total Miscellaneous Protection
$ 65,574.43 $
60,896.25
Total Public Safety
$
434,461.95 $
409,491.59
HEALTH DEPARTMENT:
Salaries & Expense
$
32,437.45 $
30,974.31
Quarantine & Contagious Diseases & Vaccine Treatment
3,986.43
5,157.78
Collection of Garbage
19,300.00
19,300.00
Animal Disposal Fees
546.00
468.00
Visual & Hearing Testing Program
3,600.00
3,396.00
Care of Premature Children
564.00
792.00
Outlay
278.00
426.65
Mental Health & Child Guidance
750.00
750.00
Total Health Department $ 61,461.88 $
61,264.74
83
ANNUAL TOWN REPORT
HIGHWAY DEPARTMENT:
Salaries & Wages
$
169,034.34 $
157,403.25
Gasoline & Oil
9,373.80
9,387.08
Fuel, Light & Water
2,520.89
2,959.65
Telephone & Office Expense
793.12
714.07
Street Signs
774.76
836.47
Miscellaneous Expense
343.83
356.14
Highway, Bridges & Drainage-Materials
24,727.15
24,369.69
Miscellaneous Equipment & Small Tools
1,537.92
1,489.62
Construction
19,463.86
19,935.48
Road Machinery Repairs
13,773.12
13,918.22
Snow & Ice Removal
59,455.08
64,161.67
Chapter 90 Maintenance & Reconstruction.
47,655.03
49,712.38
Reconstruction-Various Streets
(Approved-Town Meeting)
3,226.33
3,559.50
Purchase of Road Equipment
18,945.53
34,388.00
Construction Highway Garage
595.09
693.00
Machinery Hire
7,436.00
8,054.00
Middlesex Street Drainage
.00
301.64
Chapter 782-Highway Improvement
689.74
22,358.98
Chapter 822-Highway Improvement
22,984.66
.00
Total Highway Department $ 403,330.25 $
414,598.84
STREET LIGHTING:
Expense of Street Lights
$ 21,500.00 $
19,783.78
CHARITIES DEPARTMENT:
Salaries
$
25,794.02 $
24,460.85
General Welfare:
Relief-Other Cities & Towns
317.20
1,291.97
Relief-Cash & Material Grants & Burials
8,921.70
6,544.76
Disability Assistance
32,113.74
20,777.80
Aid to Dependent Children
83,316.66
41,430.65
Old Age Assistance & Medical Assistance to Aged
263,519.27
235,966.40
Total Charities Department $ 413,982.59 $
330,472.43
VETERANS' BENEFITS DEPARTMENT:
Salaries & Expense
$
1,389.76 $
1,318.09
Cash & Material Grants
19,204.25
20,174.14
Outlays
191.00
.00
Total Veterans' Benefits Department. $ 20,785.01 $ 21,492.23
1964
1963
84
ANNUAL TOWN REPORT
SCHOOL DEPARTMENT:
Salaries
$ 1,625,251.44 $ 1,401,654.68
Administration
9,097.14
9,487.89
Educational Supplies & Services
100,022.41
86,008.55
Fuel, Light & Water
54,985.22
55,880.13
Repairs
29,996.53
30,738.21
Janitors' & Nurses' Supplies &
Expense
9,092.76
9,038.59
New & Replacement of Equipment
10,990.63
12,992.97
Playgrounds
983.23
989.64
Transportation
175,422.30
157,826.56
Vocational School Expense
3,815.53
5,567.22
Adult Evening Education
5,458.91
2,219.33
Total School Expense
$ 2,025,116.10 $ 1,772,403.77
SCHOOL REVOLVING FUNDS:
Cafeteria
$ 200,047.93 $
181,581.93
Athletic Program
16,289.12
11,979.27
Public Law #874
140,617.53
34,308.93
Public Law #815
.00
92,656.96
George Barden Vocational Fund
862.00
2,701.00
Total School Revolving Funds
$ 357,816.58 $
323,228.09
Construction of New School Buildings
$
829,007.05 $
484,002.75
Elementary School Needs Committee
.00
1,223.05
Regional Vocational Planning Board
122.45
.00
Total School Department
$ 3,212,062.18 $ 2,580,857.66
LIBRARY DEPARTMENT:
Salaries
$
29,478.65 $
27,654.47
Repairs & Maintenance of Buildings
956.09
905.49
Fuel, Light & Water
2,762.76
2,340.88
Books & Periodicals
16,660.27
15,987.24
Other Expense
3,061.41
2,424.87
Outlays
5,729.97
32,563.17
Trust Fund Expenditures
.00
2.32
Total Library Department $ 58,649.15 $
81,878.44
RECREATIONAL & UNCLASSIFIED ACCOUNTS:
Park Department-Wages, Expense, Outlays
$ 6,104.07 $
4,640.72
Varney Playground-Wages, Expense, Outlays
2,196.65
492.77
Edwards Memorial Beach-Wages, Expense, Outlays
1,430.96
1,249.50
Unpaid Bills of Previous Years
4,622.52
910.36
85
ANNUAL TOWN REPORT
Memorial Day Expense
961.97
987.59
Town Clock-Winding & Maintenance
172.12
243.46
Insurance:
Life & Health Employees-Town Share General
31,053.09
30,334.51
37,538.18
35,747.73
Town & Finance Committee Reports
2,914.13
3,168.67
Workmen's Compensation Claims
1,166.00
1,144.00
Constable's Salary
48.00
36.00
Purchase of Bookkeeping Machine
.00
6,500.00
Veterans' Emergency Fund
.00
100.00
Purchase of Land for School Purposes
19,000.00
22,400.00
Paint & Refinish Town Clock
350.00
.00
Seizure of Land-Cemetery Purposes
1,300.00
.00
Total Recreational & Unclassified Accounts
$ 108,857.69 $
107,955.31
CEMETERY DEPARTMENT:
Salaries
$ 6,720.00 $
6,150.00
Special Labor for Lot Owners
440.11
415.30
Labor-General
6,871.74
6,595.16
Interments & Liners
2,843.96
2,735.16
Repairs to Equipment & Expenses
3,755.07
3,370.13
Additional Salary of Town Clerk
250.00
250.00
Supplies & Expenses of Town Clerk
50.00
40.56
Improvement Projects-Various Cemeteries
5,389.56
2,306.67
Outlays
889.20
862.13
Superintendent's Transportation
250.00
250.00
New Cemetery Garage
.00
10,500.00
Purchase of Truck
3,293.96
.00
Total Cemetery Department $ 30,753.60 $
33,475.11
NON-REVENUE ACCOUNTS:
Carbonated Beverage Permits
Due the State
$
10.00 $
10.00
Sunday Entertainment Licenses Due the State
600.00
300.00
Payroll Deductions-Federal, State Taxes,
County Retirement, Blue Cross & Life Insurance
384,838.56
359,784.58
County Retirement, Pension Expense
46,231.80
40,280.11
State & County Assessments
57,692.97
66,693.47
Dog License Fees Due County
3,319.25
5,311.00
From Sale of Dogs for County
168.00
129.00
Cemetery Perpetual Care Bequests & Interest
8,807.25
8,262.34
86
ANNUAL TOWN REPORT
Tax Levy Refunds
48,778.65
31,344.06
Miscellaneous Refunds
.00
4.50
Performance Bonds-Custody of Treasurer
13,334.97
522.50
Interest on Stabilization Fund
.00
36.13
Insurance Claims
189.15
1,105.90
Sewerage Survey
21,864.00
.00
Total Non-Revenue Accounts $ 585,834.60 $
513,783.59
INTEREST AND MATURING DEBT:
Interest-Bonded Debt
$ 153,358.75 $
128,047.50
Interest-Anticipation of Revenue & Reimbursement Loans
12,003.55
4,449.98
Bonded Debt
440,597.10
336,000.00
Anticipation of Revenue &
Reimbursement Loans
1,026,769.89
1,040,650.00
Total Interest & Maturing Debt
$ 1,632,729.29 $ 1,509,147.48
Total Payments for the Year
7,110,408.73
6,195,380.36
Cash on Hand as of December 31st
2,528,862.86
1,081,223.78
Total Payments & Cash on Hand
December 31st
$ 9,639,271.59 $ 7,276,604.14
TOWN OF CHELMSFORD BALANCE SHEET as of DECEMBER 31, 1964 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash - General
Advance for Petty Cash:
Treasurer
EA
50.00
Collector
100.00
Town Clerk
25.00
Blue Cross, Blue Shield,
P.I.C.
990.38
Group Insurance
46.28
86,583.99
Accounts Receivable: Taxes:
Levy of 1962:
Poll Taxes
14.00
Personal Property
664.70
Real Estate
892.69
1,571.39
Treas. & Coll. Overage
66.42
421.40
Levy of 1963:
Poll Taxes
88.00
Personal Property
708.75
Real Estate
3,708.59
4,505.34
Levy of 1964:
Veterans' Emergency Fund
136.38
Personal Property
5,733.32
Performance Bonds -
Real Estate
66,719.13
72,452.45
Cash in lieu of Bonds
19,205.50
19,341.88
$2,528,862.86
Payroll Deductions:
Federal Taxes $ 78,017.03
State Taxes 3,211.15
County Retirement
4,319.15
175.00
Tailings:
Unclaimed Checks
354.98
Gifts & Bequests: School - Estate of Susan B. MacFarlin
100.00
Trust Funds:
Motor Vehicle & Trailer Excise Taxes:
Levy of 1960
1,200.96
Levy of 1961
540.76
Levy of 1962
2,220.72
Levy of 1963
6,256.39
Levy of 1964
42,599.97
52,818.80
Federal Grants: Disability Assistance: Administration Aid
594.24
174.66
Aid to Dependent Children: Administration
1,442.59
Aid
5,095.37
Estate of Deceased Persons: Special Taxes
2,930.36
4,197.61
Tax Titles & Possessions: Tax Titles
8,983.97
Possessions
825.83
9,809.80
Administration 475.58
Aid
197.45
Departmental Accounts:
Public Welfare
253.26
Revolving Funds:
School Athletics
55,27
School Lunch
12,701.53
Aid to Public Law 874
46,981.52
59,738.32
Cemetery
2,204.00
Cemetery P/C Bequests
490.00
Tax Liens, Chap. 60,
Section 95
6,158.15
20.090.76
Recoveries:
Aid to Dependent Children
1,400.00
Old Age Assistance 16.30
1,416.30
Farm Animal Excise Taxes:
Levy of 1963
56.57
Levy of 1964
5.30
61.87
Old Age Assistance: Administration Aid
5,079.19
Medical Assistance to Aged:
17,256.69
Aid to Dependent Children
8,417.03
Veterans' Benefits
2,568.32
---
Non-Revenue Accounts Construction, Addition to High School
32,935.28
Construction,
Aid to Highways:
State
29,533.33
County
14,766.68
44,300.01
Estimated Receipts to be Collected:
County Tax
2,880.75
Discrepancy in Cash
March 22, 1962 --
285.34
3,166.09
Unprovided for or Overdrawn Accounts:
Overlay 1957
48.82
Overlay 1959
180.20
Sale of Real Estate
812.62
Sale of Cemetery Lots
2,210.50
Sale of Dogs due the County --
30.00
Dog Licenses due the County
78.25
Reserve for Road Machinery
19,162.60
Reserve for Conservation Fund
3,000.00
Reserve for State Aid Libraries
3,782.50
State Aid, Chapter 782, Section 4
64.06
Overlay Reserved for
Abatements:
Levy of 1960 14.00
Levy of 1961
1,790.26
Levy of 1963
1,624.36
Reserve --
Overlay Surplus
5,565.88
8,994.50
Appropriation Balances:
$ 3,626.45
Boston Road School 115,290.13 Construction,
Addition to North School 5,349.47 Construction, Junior High School
1,340,726.99
Construction, Highway Garage 122.54 1,494,424.41
Loans in Anticipation of Reimbursement: Chapter 90 Highway State & County
22,800.00
Overlay 1962
4,462.35
Overlay 1964
3,492.33
Settlement of Claims
& Suits
1,690.00
Snow & Ice Removal
4,455.08
14,328.78
Construct New Police Sta.
105,275.45 Plans & Specifications
New Police Station ---- 1,500.00
Elementary School Needs
7,044.75
Regional Vocational
School Planning
377.55
Purchase Land - Crooked
Spring Road
30,300.00
144,497.75
Revenue Reserve Until Collected: Motor Vehicle & Trailer Excise
52,818.80
Farm Animal Excise
61.87
Estate of Deceased Persons
2,930.36
Tax Titles & Possessions
9,809.80
Departmental Accounts
20,090.76
State & County Aid to
Highways
40,799.07
126,510.66
Reserve for Petty Cash
175.00
Surplus Revenue
740,045.63
Total Liabilities & Reserve
2,755,073.51
$2,755,073.51
Total Assets
DEBT ACCOUNTS
Net Funded or Fixed Debt: Inside Debt Limit: General $ 768,000.00
Outside Debt Limit:
General 4,950,000.00
Serial Loans: Inside Debt Limit: General: Fire Stations $ 3,000.00
Schools
710,000.00
Highway Garage 55,000.00 $ 768,000.00
Outside Debt Limit:
General
Schools --
4,950,000.00
Total Net Funded or Fixed Debt
$5,718,000.00
Total Serial Loans
$5,718,000.00
TRUST AND INTEREST ACCOUNTS
December 31, 1964
Custody of Library Trustees:
Balance 1/1/64
New Funds & Income
Payments
Balance 12/31/64
Amos F. Adams
$ 12,637.23
$ 575.96
$ 500.00
$ 12,713.19 401.20
Albert H. Davis
384.71
16.49
Mary Proctor
12,168.98
515.41
12,684.39
George Memorial
2,434.19
104.52
2,538.71
George Cemetery
1,169.89
50.21
1,220.10
Joseph E. Warren
642.02
27.56
669.58
--
Adams Emerson
81.16
3.46
84.62 225.77
Selina Richardson
216.48
9.29
Frances Clark
589.89
25.31
615.20
Gertrude Wright
1,032.74
1,032.74
Victor E. Edwards
1,163.46
49.97
1,213.43
Clements
8,676.74
372.66
9,049.40
N. B. Edwards
1,040.96
44.69
1,085.65
Charles W. Flint
1,920.82
82.47
2,003.29
General Fund
5,239.87
225.01
5,464.88
Frederick B. Edwards
23,059.53
959.58
50.77
23,968.34
Custody of Sinking Fund Commissioners:
Insurance Investment
57,831.91
2,601.00
70.59
60,362.32
Custody of Town Treasurer:
Stabilization Fund-General
19,879.97
579.79
20,459.76
Adams Emerson
301.70
12.76
314.46
Cemetery P/C
101,844.69
11,077.51
4,000.00
108,922.20
Custody of Selectmen:
Emma Gay Varney Playground Fund
229.10
9.82
238.92
Custody of Veterans' Emergency Committee:
3,723.30
158.71
3,882.01*
Veterans' Emergency Fund
$255,236.60
$ 18,534.92
$ 4,621.36
$269,150.16
*This amount does not include $136.38 which is in General Cash Account.
DEBT STATEMENT
Construction Loan
Interest Outstanding
Rate
12/31/63
Paid in 1964
Outstanding 12/31/64 $ 220,000,00 215,000.00 3,000.00 650,000.00
Principal Due in 1965
Due in 1965
North School
1.70%
$ 250,000.00 5,000.00
5,000.00
Center School
2.70%
270,000.00
55,000.00
1,000.00
North Fire Station
3.25%
4,000.00
1,000.00
50,000.00
21,875.00
High School #1 Issue
3.50%
700,000.00
50,000.00
1,210,000.00
90,000.00
37,280.00
High School #2 Issue
3.20%
1,300,000.00
90,000.00
55,000.00
5,000.00
1,785.00
Highway Garage
3.40%
60,000.00
5,000.00
800,000.00
50,000.00
27,125.00
Boston Road School
3.50%
850,000.00
50,000.00
390,000.00
50,000.00
10,530.00
Addition to High School
2.70%
440,000.00
50,000.00
2,175,000.00
110,000.00
68,900.00
Junior High School
3.25%
$3,879,000.00
$ 336,000.00
$5,718,000.00
$ 441,000.00
$ 176,882.50
$ 3,485.00 5,805.00 97.50
Center Fire Station
2.10%
$ 30,000.00
$ 30,000.00 55,000.00
Interest
94
ANNUAL TOWN REPORT
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Bureau of Accounts 80 Mason Street, Boston December 3, 1964
To the Board of Selectmen Mr. Howard E. Humphrey, 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 March 24, 1962 to June 11, 1964, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Chief of Bureau.
Very truly yours (Signed) ARTHUR H. MacKINNON Director of Accounts
Mr. Arthur H. Mackinnon Director of Accounts Department of Corporations and Taxation
Boston, Massachusetts
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 March 24, 1962, the date of the previous audit, to June 11, 1964, 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 with the records of the town accountant and the town treasurer.
The books and accounts in the office of the town accountant were examined and checked in detail. The recorded receipts were checked with the treasurer's cash book, while the payments, as entered, were compared with the treasurer's cash book and with the treasury warrants. The appropriations, transfers, and loans authorized, as recorded on the ledgers, were checked with the town clerk's records of town meeting votes.
The ledgers were analyzed, a trial balance was taken off proving the accounts to be in balance, the necessary adjustments resulting from the audit were made and a balance sheet, a copy of which is appended to this
95
ANNUAL TOWN REPORT
report, was prepared showing the financial condition of the town as of June 11, 1964.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the town accountant's records, with the records, in the several de- partments in which money was collected for the town, and with other sources from which money was paid into the town treasury. The pay- ments, as recorded, were checked with the warrants authorizing the treasurer to disburse town funds and with the town accountant's records.
The cash balance on June 11, 1964 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit, by examination of the savings bank books, by verification of the certificates of deposit, and by actual count of the cash in the office.
The payments on account of maturing debt and interest were verified by comparison with the amounts falling due and with the cancelled securities and coupons on file. The outstanding coupons were listed and reconciled with a statement furnished by the bank of deposit.
The records of payroll deductions on account of Federal and State taxes, the county retirement system, and group insurance premiums were examined and checked in detail. The deductions were footed, the payments to the proper agencies and the refunds to individuals were verified, while the balances, as shown on the individual employees' records, were listed and reconciled with the respective controls in the accountant's ledger.
The savings bank books and securities representing the investments of the several trust and investment funds in the custody of the town treasurer and the trustees were personally examined and listed. The income was proved, and all transactions and balances were verified by comparison with the books of the town accountant.
The records of tax titles and tax possessions held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records. The reported redemptions were checked with the receipts as recorded on the treasurer's books, and the tax titles and tax possessions on hand were listed, proved, and checked with the records at the Registry of Deeds.
The books and accounts of the town collector were examined and checked. The taxes and excise outstanding according to the previous examination, as well as all subsequent commitments, were verified and checked with the assessors' warrants issued for their collection. The payments to the treasurer were verified, the recorded abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and reconciled with the controlling accounts in the accountant's ledger.
The commitments of departmental accounts receivable were examined
96
ANNUAL TOWN REPORT
and checked. The recorded receipts were checked with the payments to the treasurer, the abatements, as entered, were checked with the depart- mental records of abatements granted, and the outstanding accounts were listed, reconciled with the departmental records, and proved with the respective accounts in the town accountant's ledger.
Further verification of the outstanding accounts was made 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.
A great deal of detailed checking was found necessary in order to reconcile the treasurer's and collector's accounts, as well as the assessors' records of abatements, thus adding materially to the time consumed in making the audit.
It is recommended that a determined effort be made to obtain a complete settlement of the delinquent tax and excise accounts which date back to 1957.
The records of departmental cash collections by the town clerk, the board of selectmen, the sealer of weights and measures, and the inspectors of buildings and wiring, as well as by the police, fire, health, highway, public welfare, school, library, and cemetery departments, and by 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 surety bonds filed by the several town officials for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, tax title, tax possession, and departmental accounts, as well as schedules showing the condition and transactions of the trust and in- vestment funds.
For the cooperation extended by all the town officials during the progress of the audit, I wish, on behalf of my assistants and myself, to express appreciation.
Respectfully submitted, (SIGNED) William Schwartz
Assistant Chief of Bureau
97
ANNUAL TOWN REPORT
POLICE DEPARTMENT
Ralph J. Hulslander, Chief
To The Honorable Board of Selectmen Town of Chelmsford
Gentlemen:
I hereby submit my report of the Police Department and Roster for the year ending December 31, 1964.
Chief of Police Ralph J. Hulslander
Sergeants
Raymond E. Harmon Basil J. Larkin Leslie H. Adams, Jr.
Richard F. Campbell
Patrolmen Peter F. Fitts (Deceased)
Donald J. Butler
Walter W. Edwards, Jr. Ronald E. Leach
James J. Kerrigan
Robert F. McAndrew
Pennryn D. Fitts
Robert E. Germann
Barnard L. George
Henry R. McEnany
John J. Bell
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.