USA > Massachusetts > Plymouth County > Middleborough > Town annual report of Middleborough, Massachusetts 1932 > Part 13
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committee and the town manager. It is recommended that the appropriation be sufficiently segregated so that the school department and the town manager will have proper informa- tion as to the exact amounts available for their respective purposes.
On examination of the trust fund accounts in the general ledger, it was noted that these accounts have not been kept up, and it was necessary to reconcile the several transactions from the date of the previous audit.
It was also noted that the accountant does not make an annual examination and report of the trust funds, as re- quired by Section 53, Chapter 41, General Laws, as amended.
The necessary correcting and adjusting entries were made in the accounts of the accountant and given to him for adjustment of the ledger accounts; a trial balance was taken off; and a balance sheet, was prepared showing the financial condition of the town as of April 20, 1932.
On examining the transfers from the reserve fund for 1932, it was noted that no specific amount was appropriated at the annual town meeting for a reserve fund under the pro- visions of Section 6, Chapter 40, General Laws, but that the town voted to accept voluntary contributions from em- ployees to the extent of five percent of their salaries and to use these receipts as the reserve fund.
It was also found that no appropriation was made for election expenses in 1932, but that the liabilities incurred after the annual town meeting were provided for by transfer from the Employees' Donation Fund.
In checking the receipts it was noted that some refunds applicable to the prior year's appropriations were credited to the appropriations of the current year and also that several receipts for fire losses were credited to the appropriation accounts.
Attention is called to the provisions of Section 53, Chap- ter 44, General Laws, which reads as follows:
264
All money received by any town officer or depart- ment, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or de- partment without a specific appropriation thereof, except that sums allotted to towns for highway pur- poses by the commonwealth or a county, which shall be used only for the purposes specified by the officials making the allotment or to meet temporary loans issued in anticipation of such allotment as provided in sections six or six A, shall be available therefor with- out any appropriation.
In analyzing the accountant's ledger, it was noted that, at the close of the year 1931, there was a revenue deficit of $5,352.63, which the accountant closed out without an appropriation vote of the town. This item was adjusted and set up on the accountant's books to be raised in 1932 in accordance with the provisions of Section 23, Chapter 59, General Laws, as amended by Chapter 428, Acts of 1931.
The accounts of William W. Brackett, treasurer, were examined and checked in detail. The recorded receipts were compared with the records in the departments collect- ing money for the town and with other sources from which money was paid into the town treasury, while the payments were checked with the warrants on file. The cash book was footed, the cash on hand was verified by an actual count, and the bank balances were reconciled with statements furnished by the banks.
In verifying the cash on hand with the amount called for by the cash book, a discrepancy of $97.06 was found. As in previous audits, it was found that the treasurer ap- parently has not balanced his cash periodically as recom- mended.
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The savings bank books and securities representing the investment of the various trust funds in the custody of the town treasurer were examined and listed, the income being proved and the withdrawals checked and reconciled:
The books and accounts of William W. Brackett, as collector, were examined. The commitment of taxes and special assessments for the levy of 1931, were analyzed and verified with the warrants issued for their collection and with the assessors' records. The accounts representing out- standing taxes and assessments of the levies of 1926 to 1930, inclusive, were examined. The cash books were footed and the recorded collections were reconciled with the treas- urer's and accountant's books.
The abatements on account of taxes were checked and verified with the assessors' records of abatements granted, the outstanding accounts on the commitment books being listed and reconciled.
A 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. Among the replies received there were three claiming that the taxes in question had been paid. The receipted bills and can- celled checks showing payment were personally examined and verified, and the amounts of $186.56 for taxes 1929, of 98c. for a moth assessment of 1929, and of $2.67 for motor vehicle excise taxes of 1929 were charged to the collector. From the remaining replies it appears that the accounts, as listed, are correct.
In addition to the above amounts charged to the col- lector, it was noted that items representing cash on hand May 29, 1931, and a collection on November 9, 1931, amount- ing to $12.00 and $5.00, respectively, were not paid to the treasurer. On March 25, 1932, a check received from the Commonwealth, representing a refund on account of old . age assistance taxes and amounting to $135.00, was recorded by the collector as $132.00. This difference of $3.00 was also charged to him.
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On the other hand, the collector made overpayments at various times aggregating $8.82, and this amount was credited to him, leaving a balance due of $201.39.
In checking the refunds from the Commonwealth on account of old age assistance taxes, it appeared that the collector made claims for refunds amounting to $16.00 on taxes which were not committed to him.
It was again noted that the collector has not collected interest on overdue taxes in accordance with the provisions of Section 57, Chapter 59, General Laws. A test of interest due on deferred tax payments for the levies of 1929 and 1930 indicated that interest due on these levies amounting to $190.28 and $124.66, respectively, was not collected.
It was further noted that the collector has continued to collect 20c. as a fee for written demands, whereas the fee for demands was established as 35c. by Chapter 434, Acts of 1931.
The books and accounts of Elwyn B. Lynde, temporary treasurer, were examined and checked for the period from April 21 to June 15, 1932. The recorded receipts were com- pared with the records in the several departments collect- ing money for the town, with the other sources from which money was paid into the town treasury, and with the records in the accountant's office. The payments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's ledger accounts.
The cash on hand was verified by an actual count and the bank balances were reconciled with statements furnished by the several banks.
The savings bank books and securities, representing the investments of the various trust funds in the custody of the town treasurer, were examined and listed, the income being proved and the withdrawals checked and reconciled.
The books and accounts of Elwyn B. Lynde, as temporary collector, were examined. The collections for the several levies were checked, the payments to the treasurer were compared with the treasurer's books and with the books
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in the accountant's office, and the abatements were checked with the assessor's records of abatements granted.
The outstanding accounts were listed and prepared for recommitment. The totals outstanding on the several tax levies were given to the assessors, while the total outstanding water accounts and those of the municipal light department were given to the town manager for recommitment.
The financial records of the water department were ex- amined and checked in detail. The commitments were ex- amined, the recorded receipts were checked and compared with the treasurer's and the accountant's books, and the outstanding accounts were listed and proved.
The books and accounts of the municipal light depart- ment were examined and checked in detail. The accounts receivable were examined and checked, the payments to the treasurer were checked with the treasurer's records and with the accountant's books, and the outstanding accounts were listed and proved.
The deposit account was checked with the records on file in the light department. The departmental ledger was ana- lyzed and compared with the accountant's books, and a trial balance was taken off as of April 20, 1932, showing the ledger to be in balance.
The commitments and charges for the various other departmental accounts receivable were examined and the payments to the treasurer were verified by a comparison with the treasurer's cash book and the accountant's ledger.
The records of the town clerk for dog and hunting and fishing licenses were examined and checked. The payments to the county and the State, respectively, were compared with the receipts on file, and the fees transferred to the town clerk's receipts were verified by a comparison with the town clerk's cash book.
The cash book showing the collections of recording fees and fees for licenses and permits issued by the town clerk, together with the fees for licenses and permits issued by the selectmen, was examined and footed, and the payments
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to the treasurer were compared with the records in the treas- urer's office and with the accountant's ledger.
The cash on hand was verified by an actual count, and the bank balance was reconciled with a statement furnished by the bank.
In reconciling the town clerk's cash, it was found that an item of $5.00 was paid to him in 1930 for "Petty Cash" and charged by warrant to the town clerk's expenses. This item, which was shown as an expenditure, should have been refunded at the end of the year. In order to have a proper record of all cash, an adjustment was made, this amount being set up on the accountant's books.
The financial records and accounts of all other depart- ments collecting money for the town or committing bills for collection were examined and checked, while the pay- ments to the treasurer were verified by a comparison with the treasurer's cash book and with the accountant's ledger.
The surety bonds of the treasurer and collector, the bonds of the assistant treasurer and collector, the town clerk, the town manager, and the town manager's clerk were examined and found to be in proper form.
The books and accounts of the trustees under the will of Thomas S. Pierce, who have custody of the Thomas S. Pierce General Fund and of the Thomas S. Pierce Library Fund, were examined and checked in detail. The invest- ments were personally examined and listed, the transactions were verified, the cash on hand was proved by an actual count, and the bank balances were reconciled with state- ments furnished by the several banks of deposit. The in- come and receipts, together with the payments, were checked. It was noted that in February, 1931, an appraisal was made of the investments, together with a revaluation of real and personal property, which resulted in charging off $58,187.05.
The savings bank books and securities representing the investment of the library funds in the custody of the trustees were examined and listed. The income was proved and the disbursements were checked with the original vouchers and cancelled checks on file.
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The savings bank book and securities representing the investment of the Maria L. H. Pierce Drinking Fountain Fund in the custody of the trustees were examined and listed. The income was proved and the transfers to the town were verified by a comparison with the treasurer's and the ac- countant's book.
For the courtesies extended and the assistance rendered during the progress of the audit, I wish on behalf of my assis- tants and for myself, to express appreciation.
Respectfully submitted,
EDWARD H. FENTON,
EHF:CAB
Chief Accountant.
INDEX
Town Officers. 5
GENERAL REPORTS
Annual Town Meeting
87
Appointments by the Selectmen.
142
Assessors 188
74
Dog Officer
141
Election Officers.
233
Fire Department, Chief of . 170 .
140
Gas and Electric Department.
239
Health Officer.
158
Highway Department. 145
136
Inspector of Milk .
153
Inspector of Slaughtering
152
Jury List.
234
Librarian, Public Library.
163
Moth Department
134
Planning Board
78
Plumbing Inspector.
162
Public Health Nurse.
47
Public Welfare.
180
Receipts from Licenses
161
Registrar's Report
238
School Committee
17
Sealer of Weights and Measures
130
Selectmen. :
8
Tax Collectors Report.
256
Town Clerk .
87
Marriages
124
Births
120
Deaths
127
Town Manager.
9
Water Department
79
Wire Inspector 138
Trustee of Maria L. H. Peirce Fund for Inmates of Town Farm 133
149
FINANCIAL REPORTS:
Assessors . 188
Balance Sheet 228
Cemetery Trust Funds. .201
Financial Report. 209
Gas and Electric Department .239
Statement of Accounts
251
Town Accountant. .259
Town Treasurers Report. 253
Town Treasurers Financial Report .. 232
Trustee of Maria L. H. Peirce Fund for Inmates of Town Farm 133
Treasurer, Public Library . 194
Trustees under the Will of Thomas S. Peirce .. 177
Trustees for Plymouth County Aid to Agriculture
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Chief of Police.
Forest Warden.
Inspector of Animals
# 2 Brang Formand 36.50
Brande Harlow Fertilizerv 652 Filling 200 general Carl- 250 4.50
Salmon Caswell Fertilizer 15.00 Good Bolin General Care- 2.25 2.25
Fra Bryant Fertilizer V550 General Care 275 Small Bryant Cot 1.50 4.25 arad Bryant Fertilizer. 5.00 2.75 2.25
General Care - 2.75 general Breck. General Care 2.25
Jennie Carpenter Fertilizer 1600 general Care- 2,50 2,00 filling
4.50
Ira Smith Fertilizer 400
General Care 2.50 2.50
a. It. Soule Fertilizer 500 General Care 12.00
3.50
3,50
James Michal general Care Pratt + Eddy Fert.+
2.00 Sw Pratt general care- 40 2.50
2.00
2.500 67.50
193% /
100 -- Harlow Clark- fertilizer general Care- 2.75 2.75
Putnamis
Fertilizer
lling
200
general care - 200 4,00
Grin Heave
General Care - 300 300
Fertilizer V 440 dia thompson. Fertilize 14° general Care- 300
J. B. + H. Thompson. Fertilize 20 General Care- 375.
Filling 300 500 +600 100 12.75
Reset 6 Smith Stones R- thomp Cat to same
Fertilizu V4º
general Care - 300 300
Fois Leane Fertilizer 350 general Care 250 1700
Darius Smith fertilize
V
general care 250 3003,50
Filling" 3.00
David Wood-
250
3650
3.00
100.75
V 2.25 2.00 2.00
4.00 250 250,
5,00 300
300
Osgood Eddy- general Care Cremas Littly che Fertilizer 6.00 Filling 200
general Care.
2.75 4,75 1
Cobb. filling general Care
1.75 5.00 300 3.00
Bennett. Fest. general Care H. Willem Fest. General Care
G. Freeman. Fertilizer
general Care
Swift. Starbuck
Filling duge held from. Fertilizer general Care- Fertilizer
1930
1
5,50 2.50 2.00 6.00 300
3.00
500 1.50
2.00 3.50
200 2.50
135.50
4 Brought forward
Thompson Milly general Care. Francis thompson. Fertilizer general Care
Filling General Care
James Smith General Care
3.75 2.00
3.75
4.00 225 225
4,50
1932 Brought Formand 67.50
Q. Thomas
77 3 Fertilizer V 4.00 - 2.50 2.50
Seth will general Care- Fertili M V40,00
General Care 3.00
Heacon Sprout. Change to samo
fertili General Carl- Patte 1/2 Change.
1,75+27.00
1,00 5.75
george Deane. general Care 2,00 2.00 2.00
4,00 2.75 2.75
Gammons -Fertilize+ general Steams general Care-
atwood General Care
Quel thompson. Fertilizer. general Care
4.00 2.50 250
Ina Littlejohn General Care. Briggs General Care. Fert. Scott Banden Sylvestre Fest. It Sylvester general Care.
2.00 1.75 4.00
1.75
300
300
400 2 00 200
Phil thompson fertilizer 1 1600 - 375
general Care.
375 8. Clarke Fertilizer- general Care 4 5975 Patty 1/2 Change. 100 2.75
100.75
2.50 2.50
3,00 2.00 2.00
FF5 1932
Brought Forward 135.50
Carnich Fertilizer
4.00
General Care. 2.50.
2.50
Haskell-Fertilize 4.00
General Care.
2.50
Copland-Fertilizer 2bgs. 55°
Cleaning
5.00
2.50
Sything 5.00
general Care.
27.00
37.00
Resetting & tours 8.20 45.20
Lead cement.
Sharpening and repans.
7.00
7.00
184.50
Total 184.50 Previously Received 90.00
Bul- $94.50
184 33 2027
Middleboro Taxpayers' Association Budget for 1933
This budget will give us a tax rate of about $28.00
We recommend strongly a budget in this form giving town officials plenty of leeway inside of appropriations allotted, so that next year our goal, a tax rate of $25.00 per $1000 can be had with the same or lower valuations.
The following items do not include fixed charges which can be voted by voice or show of hands.
This budget is recommended to be voted as a whole by secret ballot.
Department
Proposed Budget
Town Manager
$3,540.00
Town Clerk
1,980.00
Treasurer and Collector
3,742.40
Assessors
2,395.00
Law Department
450.00
Moderator
20.00
Election and Registration
510.00
Town Hall
2,665.00
Police Department
9,590.00
Fire Department
20,251.00
Inspector of Wires
425.00
Sealer of Weights and Measures
835.00
Moth Department
3,200.00
Removal of Trees and Trimming
275.00
Forest Fires
500.00
Health Department
15,699.00
Highway Department
28,200.00
Public Welfare
43,700.00
Old Age Assistance
20,000.00
Soldiers' Benefits
6,335.00
School Department
106,500.00
Tuition
500.00
Public Library
4,250.00
Hydrant Rental
1,500.00
Asel Eaton
600.00
Town Forest
50.00
G. A. R. Memorial Day
200.00
Town Reports and Expenses
700.00
Water Department
18,247.00
Gas and Electric
as per Selectmen:
Street Lighting
5,000.00
Herring Run
50.00
Other Indebtedness
30,000.00
$331,909.40
ALEXANDER HEATH, Selectman and Association Member
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