USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1943 > Part 5
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1943]
Art. 7. Voted: That the Town accept the lay-out of a Town way on Lennox Ave. in accordance with a report of the Board of Selectmen, and plan filed in the office of the Town Clerk. 8:381/2 P. M.
Art. 8. Voted: That the Town accept the lay-out of a Town way on Birchwood Ave., in accordance with a report of the Board of Se- lectmen, and plan filed in the office of the Town Clerk. 8:40 P. M.
Art. 9. Voted: That the Town accept the lay-out of a Town way on Oakcrest St. in accordance with a report of the Board of Selectmen, and plan filed in the office of the Town Clerk. 8:401/2 P. M.
Art. 10. Voted to indefinitely postpone. 9:00 P. M.
Art. 11.
Report of the Planning Board.
After advertising in the Saugus Weekly Advertiser issue of Novem- · ber 4, 1943 the Planning Board held a Public Hearing on Article 11 in · the Town Hall on November 8, 1943 and after discussion the Board recommends adoption of the article as amended.
Voted: To amend the Zoning By- Laws and Zoning Map so that the following described land shall be zoned for business purposes:
Commencing at a point on Broad- way at the intersection of land of Bookstein and Burns, thence run- ning northerly along Broadway a distance of 285 feet; thence turning westerly for a distance of 100 feet; thence turning southerly for a dis- tance of 275 feet; thence turning easterly for a distance of 101 feet to the point of beginning.
Yeas 94, Nays 0. Unanimous. 9:04 P. M.
Art. 12. The motion was lost. Yeas 0, Nays 109.
Art. 13. Voted to indefinitely postpone. 9:32 P. M.
Art. 14. Voted: That the Town petition the Great and General Court for legislation that will ex- empt the Town of Saugus from the
provisions of General Laws, Chap- ter 92, Section 10, amended by Chapter 543 of the Acts of 1943. 9:33 P. M. Unanimous.
Art. 15. Voted: That the Town acquire by purchase the property on Central Street known as the Old Iron Works House, so-called, in accordance with the provisions of Chapter 507 of the Acts of 1943 and for this purpose the sum of $4,000.00, appropriated under Ar- ticle 15 of the Annual Town Meet- ing held March 10, 1943, is trans- ferred to be expended in conjunc- tion with a similar amount pro- vided by the Commonwealth and with such sums as shall be contri- buted and paid into the Town Treasury by associations or indi- viduals; provided, however, that no sum shall be expended hereunder until the contributions required by said Chapter 507 are paid in to the Town Treasury. Unanimous. 9:34 P. M.
Art. 16. Voted: That the Moder- ator appoint a committee of five citizens to make the purchase pro- vided for under Article 15, said committee to have full authority to do all things necessary therefor, and said committee shall have charge of said property after its purchase and until the further vote of the Town. Any vacancies which may at any time exist in said com- mittee shall be filled by appoint- ment by the Town Moderator. Unanimous. 9:35 P. M.
Art. 17. Voted to indefinitely postpone. 10:00 P. M.
Art. 18. Voted: That the sum of $7,000.00 be and the same is hereby transferred from the Public Wel- fare-temporary Aid account to the Old Age Assistance-Aid account. 10:01 P. M.
Art. 19. Voted: That the sum of $350.00 be and the same is hereby transferred from the Public Wel- fare - temporary Aid account to the Old Age Assistance-Adminis- tration account. 10:02 P. M.
Art. 20. Voted: That the sum of $2000.00 be and the same is hereby transferred from the Interest on Temporary Loans account to the
48
TOWN DOCUMENTS
[Dec. 31
Water Purchase account. 10:021/2 P. M.
Mr. Bucchiere served notice to reconsider Art. 16.
Art. 21. Voted: That the sum of $300.00 from Highways (unexpend- ed balance of Purchase of Equip- ment) account and the sum of $350.00 from Purchase of Fire Pumper account be and the same is hereby transferred to the Snow and Ice Removal account for the purchase of a snowplow. 10:03 P. M.
Art. 22. The motion was lost. 10:04 P. M.
Mr. Bucchiere moved to recon- sider Art. 16. The motion was lost. 10:13 P. M.
The meeting was adjourned at 10:13 P. M.
A true copy. Attest:
VIOLA G. WILSON, Town Clerk.
December 27, 1943. To Whom It May Concern:
This is to certify that the fol- lowing is a true copy of the voted motion under Article 11 of the Special Town Meeting of November 15, 1943 passed on November 15, 1943.
Report of the Planning Board "After advertising in the Saugus
Weekly Advertiser issue of Novem- ber 4, 1943 the Planning Board held a Public hearing on Article 11 in the Town Hall on November 8, 1943 and after discussion the Board recommends adoption of the article as amended.
Voted: To amend the Zoning By- Laws and Zoning Map so that the following described land shall be zoned for business purposes:
Commencing at a point on Broadway at the intersection of land of Bookstein and Burns, thence running northerly along Broadway a distance of 285 feet; thence turning westerly for a dis- tance of 100 feet; thence turning southerly for a distance of 275 feet; thence turning easterly for a distance of 101 feet to the point of beginning."
Yeas 94, Nays 0. Unanimous. 9:04 P. M.
A true copy. Attest:
VIOLA G. WILSON, Town Clerk.
Boston, Mass., Dec. 29, 1943.
The foregoing amendment to zoning by-laws is hereby approved.
ROBERT T. BUSHNELL, Attorney General.
49
REPORT OF TOWN CLERK
1943]
Town Clerk's Report
To the Citizens of the Town of Saugus:
I hereby submit my report as Collector of Town Clerk's Fees for the year 1942:
192 Marriages at $2.00 ... $ 384.00
Mortgage's 194.50
Discharges and As-
signments 23.50
Certified Copies 37.50
Business Certificates
2.00
Gasoline Licenses
and Registrations 19.00
Miscellaneous 7.00
Paid to Town Treasurer
$ 667.50
HUNTING AND FISHING LICENSES
113 Resident Citizens
Fishing at $2.00 $ 226.00
181 Resident Citizens Hunting at $2.00 .... 362.00
48 Resident Citizens Sporting at $3.25 156.00
34 Minor and Female Fishing at $1.25 42.50
2 Resident Citizen Minor Trapping at $2.25 4.50
33 Resident Citizens Sporting (Free)
2 Duplicate Licenses at $.50 1.00
6 Resident Citizens
Trapping at $5.25 31.50
8 Military and Naval Sporting (Free)
$ 823.50
Fees retained by Town Clerk
96.00
Paid to Division of Fish- eries and Game $ 727.50
REPORT OF DOG LICENSES
841 Males at $2.00 $1,682.00
199 Females at $5.00 995.00
291 Spayed Females at $2.00 582.00
4 Kennels at $25.00 ......
100.00
5 Kennels at $50.00 ....
267.80
$3,609.00
Fees retained by Town Clerk 267.80
Paid to Town Treasurer
$3,341.20
REPORT OF COLLECTOR OF LICENSE FEES
To the Citizens of the Town of Saugus:
I herewith submit report of Col- lector of License Fees for the year 1943:
12 Liquor at $450.00 $5,400.00
4 Liquor at $300.00 1,200.00
2 Liquor at $250.00 500.00
1 Liquor at $200.00 200.00
1 One day beer license ...
1.00
Victuallers 128.00
Entertainment 270.00
Pool and Bowling 36.00
Peddlers 1.00
Junk 10.00
Auctioneers
10.00
3rd Class Auto
Dealer 10.00
2nd Class Auto
Dealer 15.00
Miscellaneous (Taxi) 4.00
Paid to Town Treasurer $7,785.00 Respectfully submitted
VIOLA G. WILSON, Town Clerk
50
TOWN DOCUMENTS
[Dec. 31
Report of the Collector of Taxes
December 31, 1943
To the Citizens of Saugus, Mass.
I hereby submit the annual report of the Collector of 'Taxes, Viola G. Wilson, Collector, in account with the Town of Saugus:
Dr.
To 1943 Tax Commitment
$664,425.16
To Interest Collected
220.11 '
$664,645.27
By Payments to Treasurer
$523,690.37
By Abatements
14,599.98
By Tax Titles to Town (Chap. 60, Sec. 61)
2,472.62
By Interest Paid Treasurer
220.11
540,983.08
Uncollected December 31, 1943
$123,662.19
Dr.
To Balance of 1942 Tax Commitment
$157,102.50
To Interest Collected
2,348.73
To Costs Collected
298.05
$159,749.28
Cr.
By 1942 Tax Paid Treasurer
$101,470.85
By Abatements
1,492.07
By Tax Titles to Town
4,077.84
By Tax Titles to Town (Chap. 60, Sec. 61)
50,061.74
By Interest Paid Treasurer
2,348.73
By Costs Paid Treasurer
298.05
$159,749.28
Dr.
$5,790.11
To Costs Collected
8.00
To Interest Collected
244.15
$6,042.26
Cr.
By 1941 Tax Paid Treasurer
$3,934.61
By Costs Paid Treasurer
8.00
By Interest Paid Treasurer
244.15
By Abatements
770.02
By Tax Titles to Town
1,085.48 ,
$6,042.26
Dr.
To Balance of 1940 Tax
$1,928.05
To Interest Collector
197.72
To Costs Collected
3.85
$2,129.62
Cr.
By Payments to Treasurer
$1,814.44
By Abatements
113.61
By Interest Paid Treasurer
197.72
By Costs Paid Paid Treasurer
3.85
$2,129.62
To Balance of 1941 Tax
Cr.
19431
Dr.
$2,087.65
231.65
1.75
$2,321.05
Cr.
By Payments to Treasurer
$1,660.42
By Abatements
427.23
By Interest Paid Town Treasurer
231.65
By Costs Paid Treasurer
1.75
$2,321.05
Dr.
To Balance of 1938 Taxes
$1,339.52
To Interest Collected
211.70
To Costs Collected
1.05
$1,552.27
By Payments to Treasurer
$1,230.50
By Interest Paid Treasurer
211.70
By Costs Paid Treasurer
1.05
By Abatements
109.02
$1,552.27
Dr.
To Balance of 1937 Tax
$ 866.25
To Interest Collected
120.39
To Costs Collected
.35
$ 986.99
Cr.
By Payments to Treasurer
$ 525.83
By Tax Titles to Town
293.36
By Abatements
47.06
By Interest Paid Treasurer
120.39
By Costs Paid Treasurer
.35
$ 986.99 .
Dr.
To Poll Tax Commitment 1943
$10,508.00
To Interest Collected
7.74
To Costs Collected
193.55
$10,709.29
Cr.
By Payments to Treasurer
$ 7,444.00
By Interest Paid Treasurer
7.74
By Costs Paid Treasurer
193.55
By Abatements
3,018.00
$10,633.29
Uncollected December 31, 1943
$ 46.00
To Balance 1942 Poll Taxes
$608.00
To Interest Collected
1.37
To Costs Collected
11:20
$ 620.57
51
REPORT OF COLLECTOR OF TAXES
To Balance of 1939 Taxes To Interest Collected To Costs Collected
Dr.
Cr .:
52
TOWN DOCUMENTS
[Dec. 31
Cr.
By Payments to Treasurer
$ 68.00
By Abatements
540.00
By Interest Paid Treasurer
1.37
By Costs Paid Treasurer
11.20
$ 620.57
Dr.
To Balance 1941 Poll Taxes
$ $618.00
To Interest Collected
.55
To Costs Collected
2.45
$ 621.00
By Payments to Treasurer
$ 10,00
By Abatements
608.00
By Interest Paid Treasurer
.55
By Costs paid Treasurer
2.45
$ 621.00
To Balance 1940 Poll Taxes
$ 122.00
By Abatements
122.00
To Balance of 1939 Poll Taxes
$ 126.00
To Interest Collected
.41
To Costs Collected
.70
$ 127.11
Cr.
$ 4.00
By Abatements
122.00
By Interest Paid Treasurer
.41
By Costs Paid Treasurer
.70
$ 127.11
.
Dr.
To M. V. Excise Tax Commitment of
March 10, 1943
$3,239.93
To Interest Collected
4.94
To Costs Collected
17.50
$ 3,262.37
Cr.
By Payments to Treasurer
$3,205.78
By Interest Paid Treasurer
4.94
By Costs Paid Treasurer
17.50
By Abatements
13.26
3,241.48
Uncollected December 31, 1943
$ 20.89
Dr.
To M. V. Excise Tax Commitment of May 10, 1943 To Interest Collected
$4,427.54
7.13
To Costs Collected
40.25
$4,474.92
.
Cr.
Dr.
Cr.
Dr.
By Payments to Treasurer
53
REPORT OF COLLECTOR OF TAXES
1943]
Cr.
By Payments to Treasurer
$4,323.44
By Interest Paid Treasurer
7.13
By Costs Paid Treasurer
40.25
By Abatements
75.43
4,346.25
Uncollected December 31, 1943
$ 28.67
Dr.
To M. V. Excise Tax Commitment of August 16, 1943
$8,949.98
To Interest Collected
8.20
To Costs Collected
100.85
To Overpayment (refunded)
.91
$9,059.94
By Payments to Treasurer
$8,304.84
By Interest Paid Treasurer
8.20
By Costs Paid Treasurer
100.85
By Abatements
126.09
8,539.98
Uncollected December 31, 1943
$ 519.96
Dr
To M. V. Excise Tax Commitment of September 15, 1943
$1,514.34
To Interest Collected
1.27
To Costs Collected
29.40
$1,545.01
Cr.
$1,286.34
By Interest Paid Treasurer
1.27
By Costs Paid Treasurer
29.40
By Abatements
46.24
1,363.25
Uncollected December 31, 1943
$ 181.76
Dr.
To M. V. Excise Tax Commitment of October 20, 1943
$ 362.54
To Interest Collected
.23
To Costs Collected
2.80
$ 365.57
By Payments to Treasurer
$ 293.09
By Interest Paid Treasurer
.23
By Costs Paid Treasurer
2.80
296.12
Uncollected December 31, 1943
$ 69.45
Dr.
To M. V. Excise Tax Commitment of November 22, 1943
184.21
Cr.
102.77
By Payments to Treasurer
Uncollected December 31, 1943
$ 81.44
Cr.
By Payments to Treasurer
Cr.
54
TOWN DOCUMENTS
[Dec. 31
Dr.
To M. V. Excise Tax Commitment of December 23, 1943
121.50
Cr.
By Payments to Treasurer
7.09
Uncollected December 31, 1943
$ 114.41
To Balance of 1942 M. V. Excise Tax
$1,166.96
To Interest Collected
16.00
To Costs Collected
54.35
$1,237.31
By Payments to Treasurer
$ 336.40
By Interest Paid Treasurer
16.00
By Costs Paid Treasurer
54.35
By Abatements
830.56
$1,237.31
Dr
To Balance of 1941 M. V. Excise Tax
$ 741.02
To Interest Collected
9.48
To Costs Collected
4.50
$ 755.00
Cr.
By Payments to Treasurer
$ 114.24
By Interest Paid Treasurer
9.48
By Costs Paid Treasurer
- 4.50
By Abatements
626.78
$ 755.00
Dr.
To Balance of 1940 Excise Tax
$ 225.51
To Interest Collected
6.19
To Costs Collected
.70
$ 232.40
Cr.
By Payments to Treasurer
$ 42.10
By Interest Paid Treasurer
6.19
By Costs Paid Treasurer
.70
By Abatements
183.41
$ 232.40
Dr.
To Balance 1939 Excise Tax
$ 18.31
To Interest Collected
4.68
To Costs Collected
.35
$ 23.34
Cr.
By Payments to Treasurer
$ 18.31
By Interest Paid Treasurer
4.68
By Costs Paid Treasurer
.35
$ 23.34
1943 REPORT OF TAX COLLECTOR'S FEES
Tax Certificates
$ 57.00
Water Lien Releases
99.00
Paid to Town Treasurer
$156.00
Respectfully submitted, VIOLA G. WILSON, Collector of Taxes.
Dr.
Cr.
55
REPORT OF AN AUDIT OF ACCOUNTS
1943]
Report of An Audit of the Accounts of the Town of Saugus
For the Period from October 17, 1941 to October 31, 1942
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
May 20, 1943 To the Board of Selectmen Mr. Harold P. Rice, Chairman Saugus, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Saugus for the period from October 17, 1941, to October 31, 1942, made in accor- dance with the provisions of Chap- ter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, THEODORE N. WADDELL, Director of Accounts
Mr. Theodore N. Waddell Director of Accounts Department of Corporation and Taxation State House, Boston
Sir:
As directed by you, I have made an audit of the books and accounts of the town of Saugus for the period from October 17, 1941, the date of the previous examination, to October 31, 1942, and submit the following report thereon:
The financial transactions, as re- corded on the books of the several departments receiving or disburs- ing funds for the town or commit- ting bills for collection, were ex- amined and checked for the period covered by the audit.
The town accountant's ledger ac- counts were analyzed and checked in detail. The receipts as recorded were checked with the treasurer's books and the recorded payments were compared with the treasurer's cash book and the treasury war- rants. The appropriations and transfers as recorded were checked with the town clerk's records of town meetings.
A trial balance was taken off proving the accounts to be in bal- ance, the necessary adjustments resulting from the audit were made, and a balance sheet, which is ap- pended to this report, was prepared showing the financial condition of the town as of October 31, 1942.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and com- pared with the records in the sev- eral departments in which charges originated or in which money was collected for the town. The dis- bursements were checked with the selectmen's warrants authorizing the treasurer to pay out town funds and with the accountant's books.
The cash book additions were checked, and the cash balance on October 31, 1942, was verified by actual count of the cash in the office and by reconciliation of the bank balances with statements furnished by the banks of deposit.
The payments on account of ma- turing debt and interest were proved with the amounts falling due during the period covered by the audit and were checked with
56
TOWN DOCUMENTS
[Dec. 31
the cancelled securities and cou- pons on file.
The books and accounts of the town treasurer as custodian of the several trust funds and as treasurer of the retirement system funds were examined and checked in de- tail. The savings bank books and securities representing the invest- ments of the several funds were personally examined, the income was proved, and all transactions were verified and compared with the treasurer's and the accountant's books; and in the case of the re- tirement system funds, where checked with the records of the Re- tirement Board.
The record of tax titles held by the town were examined and check- ed in detail. The amounts added to the tax title account were com- pared with the collector's records and the accountant's books, the re- ported redemptions were checked to the treasurer's cash book, and the tax titles on hand were listed. After the necessary adjusting en- tries were made, the accounts were reconciled with the accountant's ledger and checked with the records at the Registry of Deeds.
It was noted that pay-roll de- ductions are being made from the salaries and wages due town em- ployees at the request of certain employees, for group hospital ser- vice. Attention is called to the fact that the only withholdings from salaries and wages authorized by the law are for the retirement system, for the purchase of war bonds, and for victory taxes.
In proving the tax title account to the accountant's control ac- counts, many errors were noted, and it was necessary to check in detail all postings of taxes, assess- ments, and redemptions, which pro- cedure greatly increased the time required to check these accounts and hence the cost of the audit. The town holds a large number of tax titles and it is recommended that individual tax title accounts be checked at frequent intervals and reconciled with the control ac- count in the town accountant's led- ger.
The books and accounts of the collector of taxes were examined and checked in detail. The taxes, assessments, and water charges outstanding according to the pre- vious examination, and all subse- quent commitments, were audited and checked. The recorded collec- tions were checked with the trea- surer's and the accountant's books, the abatements as entered were verified by comparison with the de- partmental records of abatements granted, and the outstanding ac- counts were listed and reconciled with the accountant's ledger ac- count.
The outstanding tax, assessment, and departmental 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 re- plies received thereto indicating that the outstanding accounts, as listed, are correct.
Although the office of the tax collector appears to have an ade- quate staff of assistants, the quality of the work performed is below standard. In order to reconcile the tax and assessment accounts it was necessary to check all cash post- ings, as well as postings of abate- ments and tax titles, and this work disclosed a great number of errors of various descriptions. The time required to check the work in the collector's office added greatly to the cost of the audit and it is recom- mended that greater care be exer- cised in the work, which should be checked frequently to determine that the actual accounts are in agreement with the accountant's ledger.
Attention is called further to the delay in collecting taxes and as- sessments. Taxes are outstanding as far back as 1935, assessments on the books date from 1936, while outstanding water accounts run back to 1933 and prior years. It is recommended that immediate ac- tion be taken to clear these old accounts.
In checking the tax accounts it was noted that, in many instances, the detailed list of commitments of taxes and assessments was not
57
REPORT OF AN AUDIT OF ACCOUNTS
1943]
in agreement with the warrants issued for their collection to the collector, and the abatements re- corded as granted were not in agreement with the amounts of abatements reported to the ac- countant.
The financial records of the town clerk were examined and checked in detail. The recorded receipts on account of town licenses, per- mits, recording fees, etc., were ex- amined and checked in detail, the payments to the treasurer being compared with the treasurer's and the accountant's books. The col- lections on account of sporting and dog licenses issued were verified and compared with the recorded payments to the State and town.
The records of departmental cash collections of the sealer of weights and measures, the inspector of buildings and the inspector of plumbing, as well as of the police, fire, health, public welfare, school, library, and all other departments in which money was collected for the town or bills sent out for col- lection, were examined and checked.
The payments to the town trea- surer were verified and the cash on hand in the several departments was verified by actual count.
The surety bonds filed by the several town officials for the faith- ful performance of their duties were examined.
There are appended to this re- port, in addition to the balance sheet, tables showing a reconcilia- tion of the cash of the treasurer, collector, and town clerk, summar- ies of the tax, assessment, tax title, departmental, and water accounts, together with schedules showing the condition and transactions of the several trust and retirement funds.
For the cooperation received from the several officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE
Assistant Director of Accounts
DETAILED TABLES SHOWING THE FINANCIAL TRANSAC- TIONS OF THE SEVERAL DEPARTMENTS AND BALANCE SHEET AS OF OCTOBER 31, 1942 ARE ON FILE IN THE OFFICE OF THE TOWN CLERK AND TOWN ACCOUNTANT, TOWN HALL, SAUGUS, MASS.
Report of An Audit of the Accounts of the Town of Saugus
For the Period from November 1, 1942 to October 31, 1943 THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS & TAXATION DIVISION OF ACCOUNTS
January 28, 1944
To the Board of Selectmen Mr. Harold P. Rice, Chairman Saugus, Massachusetts
Gentlemen:
I submit herewith my report of
an audit of the books and accounts of the town of Saugus for the period from November 1, 1942, to October 31, 1943, made in accor- dance with the provisions of Chap- ter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant
58
TOWN DOCUMENTS
[Dec. 31
Director of Accounts.
Very truly yours, THEODORE N. WADDELL, Director of Accounts
Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation State House, Boston Sir
In accordance with your instruc- tions, I have made an audit of the books and accounts of the town of Saugus for the period from No- vember 1, 1942, the date of the pre- vious examination, to October 31, 1933, the following report being submitted thereon:
The financial transactions, as re- corded on the books of the several departments receiving or disburs- ing money for the town or com- mitting bills for collection, were examined, checked, and verified by comparison with the books of the town accountant and the treasurer.
The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records of the several departments collecting money for the town.
The appropriations and transfers as entered in the ledger were checked with the town clerk's record of appropriations and trans- fers voted by the town.
The ledger was analyzed, the necessary adjusting entries were made, and a balance sheet was pre- pared showing the financial con- dition of the town on October 31, 1943.
In connection with the overdrafts in the Chapter 90 maintenance highway account, attention is called to the fact that expenditures for highway projects carried on by the town in conjunction with the State may not exceed the aggregate a- mount of the appropriations voted by the town, together with the a- mounts actually received on ac- count of allotments. Whenever re-
imbursements from the State are not received in time to provide funds for payment of pay-rolls and materials, temporary loans under the provisions of Section 6A, Chap- ter 44, General Laws, may be is- sued by the treasurer without a town vote.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and checked with the town accountant's books and with the records in the various departments collecting money for the town, as well as with the other sources from which money was paid into the town's treasury, while the pay- ments were compared with the ap- proved warrants. The cash in the office on October 31, 1943, was veri- fied by actual count and the bank balances were reconciled with state- ments furnished by the banks of deposit.
The reported payments on ac- count of debt and interest were compared with the amounts fall- ing due and with the cancelled se- curities and coupons on file. The unpaid coupons were reconciled with a statement furnished by the bank in which such funds are de- posited.
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