USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1933 > Part 6
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Outstanding December 31, 1932
334.06
$2,178.06
Outstanding January 1, 1933
$334.06
Payments to treasurer January 1 to February 28, 1933
$26.60
Sewer assessments 1931 reported as taxes 1931
3.17
Outstanding February 28, 1933, per list
304.29
$334.06
Sewer Assessments-1932
Commitment per warrant:
Unapportioned
$7,366.53
Apportioned
3,436.55
Committed interest 1,170.84
$11,973.92
Additional commitment:
Apportioned, paid in advance
80.91
Taxes 1932 reported as sewer assessments 1932
2.00
$12,056.83
Payments to treasurer July 1 to December 31, 1932
$3,702.38
Overpayment of sewer assessments 1931
transferred to sewer assessments 1932
21.33
Outstanding December 31, 1932
8,333.12
$12,056.83
Outstanding January 1, 1933
$8,333.12
Moth assessments 1932 reported as sewer assessments 1932
1.25
Sidewalk assessments 1932 reported as
sewer assessments 1932
109.19
$8,443.56
Payments to treasurer January 1 to February 28, 1933
$555.07
Outstanding February 28, 1933, per list
7,725.47
Cash balance February 28, 1933
163.02
$8,443.56
Unapportioned Sidewalk Assessments
Outstanding July 1, 1932 Added to taxes 1932
$581.53
$581.53
Sidewalk Assessments-1930
Outstanding July 1, 1932
$87.71
Payments to treasurer July 1 to December 31, 1932
$87.71
53
DIVISION OF ACCOUNTS
Tax titles taken in excess
54
TOWN DOCUMENTS
[Dec. 31
Sidewalk Assessments-1931
Outstanding July 1, 1932
Payments to treasurer July 1 to
December 31, 1932
$354.54
Outstanding December 31, 1932, and
64.77
February 28, 1933, per list
$419.31
Sidewalk Assessments-1932
Commitment per warrant:
Unapportioned
$581.53
Apportioned
581.40
Committed interest
121.12
Taxes 1932 reported as sidewalk assessments 1932
.75
$1,284.80
Payments to treasurer July 1 to
December 31, 1932
$637.63
Outstanding December 31, 1932
647.17
$1,284.80
Outstanding January 1, 1933
$647.17
Payments to treasurer January 1 to
$134.43
Sidewalk assessments 1932 reported as
109.19
Outstanding February 28, 1933, per list
403.55
$647.17
Interest on Taxes and Assessments
Collections July 1 to December 31, 1932, per cash books: Taxes :
1930
$177.37
1931
1,762.05
1932
132.26
Motor vehicle excise taxes:
1930
.46
1931
.93
1932
33.01
Payments to treasurer July 1 to December 31, 1932
$2,106.08
Collections January 1 to February 28, 1933, per cash books:
Taxes :
1931
$44.82 492.05
1932
Motor vehicle excise taxes:
.88
1932
5.44
Payments to treasurer January 1 to February 28, 1933
$515.59
Cash balance February 28, 1933: Taxes :
1931
$.60
1932
27.00
27.60
$543.19
February 28, 1933
sewer assessments 1932
$2,106.08
1931
$543.19
$419.31
$1,284.05
1933]
Tax Titles
Tax titles on hand July 1, 1932
$9,519.76
Tax titles taken July 1 to
December 31, 1932: Taxes 1931
$7,908.60
Moth assessments 1931
30.50
Sewer assessments 1931
293.82
Interest and costs
934.86
$9,167.78
$18,687.54
Tax titles redeemed July 1 to
December 31, 1932
$5,218.78
Tax titles disclaimed July 1 to
December 31, 1932
52.18
Tax titles on hand December 31, 1932
13,416.58
$18,687.54
Departmental Accounts Receivable
Outstanding July 1, 1932:
Health
$61.95
Highway
37.50
Public welfare
1,193.22
State aid
410.00
Soldiers' burials
100.00
School
276.50
Cemetery
135.50
Commitments July 1 to December 31, 1932:
Assessors
$.50
Fire
55.00
Health
1,145.00
Highway
50.00
Public welfare
2,900.48
Soldiers' relief
60.00
State aid
290.00
Military aid
7.50
Soldiers' burials
169.25
School
594.60
$5,272.33
Adjustment: Abatement in error, cemetery
1.50
$7,488.50
Payments to treasurer July 1 to
December 31, 1932
$1,717.43
Abatements July 1 to December 31, 1932: Cemetery
4.50
Outstanding December 31, 1932:
Fire
$25.00
Health
1,206.95
Highway
37.50
Public welfare
3,450.37
State aid
290.00
Military aid
7.50
Soldiers' burials
269.25
School
375.00
Cemetery
105.00
$5,766.57
$7,488.50
ยท
DIVISION OF ACCOUNTS
55
$2,214.67
56
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1933
$5,766.57
Commitments January 1 to February 28, 1933:
Highway
$112.50
Public welfare
476.00
School
367.50
$956.00
$6,722.57
Payments to treasurer January 1 to February 28, 1933
$265.00
Outstanding February 28, 1933, per lists:
Health
1,206.95
Highway
37.50
Public welfare
3,926.37
State aid
290.00
Military aid
7.50
Soldiers' burials
269.25
School
592.50
Cemetery
105.00
$6,435.07
Cash balance February 28, 1933 (in hands of collector) :
School 22.50
$6,722.57
Water Rates-1929
Outstanding July 1, 1932
$121.31
Abatements July 1 to December 31, 1932
$121.31
Water Rates-1930
Outstanding July 1, 1932
$406.79
Payments to treasurer July 1 to
December 31, 1932
$55.62
Duplicate charge, adjusted
6.25
Unlocated difference, adjusted
.93
Outstanding December 31, 1932, and
February 28, 1933, per list
343.99
$406.79
Water Rates-1931
Outstanding July 1, 1932
$4,071.86
Overpayments to collector, adjusted
2.69
$4,074.55
Payments to treasurer July 1 to December 31, 1932
$3,669.00
Abatements July 1 to December 31, 1932
21.23
Abatements water rates 1931 reported as rates 1932
3.25
Outstanding December 31, 1932
381.07
$4,074.55
Outstanding January 1, 1933
$381.07
Payments to treasurer January 1 to February 28, 1933 Outstanding February 28, 1933, per list
$3.29
377.78
$381.07
1933]
Water Rates-1932
Outstanding July 1, 1932
$10,651.70
Commitment July 1 to December 31, 1932
24,681.58
Detailed list in excess of commitment
7.26
Abatement of water rates 1931 reported as rates 1932
3.25
Overpayment to collector, adjusted
1.00
$35,344.79
Payments to treasurer July 1 to December 31, 1932
$23,399.34
Abatements July 1 to December 31, 1932
20.91
Outstanding December 31, 1932
11,924.54
$35,344.79
Outstanding January 1, 1933
$11,924.54
Water rates 1933 reported as rates 1932
2.45
Overpayments to collector, to be refunded
27.62
Unlocated difference
.46
$11,955.07
Payments to treasurer January 1 to February 28, 1933
$1,812.43
Abatements January 1 to February 28, 1933
8.47
Outstanding February 28, 1933, per list
9,919.43
Cash balance February 28, 1933
214.74
$11,955.07
Water Rates-1933
Commitment January 1 to February 28, 1933
$39,193.16
Overpayments to collector, adjusted
.52
Payments to treasurer January 1 to
February 28, 1933
$15,984.83
Water rates 1933 reported as 1932
2.45
Outstanding February 28, 1933, per list
21,665.23
Cash balance February 28, 1933
1,541.17
$39,193.68
Water Services-1929
Outstanding July 1, 1932
$15.52
Payments to treasurer July 1 to
December 31, 1932
$15.52
Water Services-1930
Outstanding July 1, 1932
$92.34
Payments to treasurer July 1 to December 31, 1932
$12.06
Abatements July 1 to December 31, 1932
2.75
Outstanding December 31, 1932
77.53
$92.34
Outstanding January 1, 1933
$77.53
Payments to treasurer January 1 to February 28, 1933
$4.00
Outstanding February 28, 1933, per list
73.53
$77.53
Water Services-1931
Outstanding July 1, 1932
$566.95
Payments to treasurer July 1 to December 31, 1932
$274.39
Outstanding December 31, 1932
292.56
$566.95
.
DIVISION OF ACCOUNTS
57
$39,193.68
58
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1933
$292.56
Payments to treasurer January 1 to February 28, 1933 Outstanding February 28, 1933, per list
$10.82
281.74
$292.56
Water Services- 1932
Outstanding July 1, 1932
$580.66
Commitments July 1 to December 31, 1932
1,867.36
Payments to treasurer July 1 to December 31, 1932
$1,687.24
Outstanding December 31, 1932
760.78
$2,448.02
Outstanding January 1, 1933
$760.78
Payments to treasurer January 1 to February 28, 1933
$115.74
Outstanding February 28, 1933, per list
645.04
$760.78
Water Services-1933
Commitment January 1 to February 28, 1933
$109.70
Payments to treasurer January 1 to February 28, 1933
$9.67
Outstanding February 28, 1933, per list
100.03
$109.70
Water Interest
Outstanding July 1, 1932
$375.09
Commitment July 1 to December 31, 1932
228.71
$603.80
Payments to treasurer July 1 to December 31, 1932
$167.89
Abatements July 1 to December 31, 1932
4.05
Outstanding December 31, 1932
431.86
$603.80
Outstanding January 1, 1933
$431.86
Payments to treasurer January 1 to February 28, 1933
$21.56
Outstanding February 28, 1933, per list
410.30
$431.86
Water Rents
Commitment July 1 to December 31, 1932
$240.00
Payments to treasurer July 1 to December 31, 1932
$240.00
Commitment January 1 to February 28, 1933
$80.00
Payments to treasurer January 1 to February 28, 1933
$80.00
Selectmen's Licenses and Miscellaneous Receipts
Receipts July 1 to December 31, 1932: Licenses issued
$73.00
Hearings
107.50
Sales
2.75
$183.25
$183.25
---
----------
-
Payments to treasurer July 1 to December 31, 1932
$2,448.02
59
DIVISION OF ACCOUNTS
1933]
Receipts January 1 to March 28, 1933: Licenses issued Hearings Sales
$35.00 42.50
.25
$77.75
Payments to treasurer:
January 1 to February 28 and March 28, 1933
$40.25
Cash balance March 28, 1933 (in hands of collector)
37.50
$77.75
Town Clerk
Dog Licenses
Cash balance July 1, 1932: Males and spayed females,
22 @ $2.00, $44.00
Females
2 @ 5.00, 10.00
$54.00
Licenses issued July 1 to December 31, 1932: Males and spayed females,
Females
117 @ $2.00, $234.00 15 @ 5.00, 75.00
$309.00
$363.00
Payments July 1 to December 31, 1932:
To county treasurer
$277.20
To town treasurer 54.60
$331.80
Fees retained by town clerk:
156 @ 20c 31.20
$363.00
Licenses issued January 1 to February 28, 1933: Males and spayed females 2 @ $2.00 $4.00
Payments to town treasurer January 1 to February 28, 1933 $3.60
Fees retained by town clerk, 2 @ .20
.40
$4.00
Sporting Licenses
Licenses issued July 1 to December 31, 1932:
Resident citizens' sporting 82 @ $2.75 $225.50
Non-resident citizens' sporting 1 @ 3.25
3.25
Resident citizens' lobster fishing 4 @ 5.00 20.00
Duplicate 1 @ .50 .50
Payments to Division of Fisheries and Game Fees retained by town clerk: 83 @ .25 $20.75
4 @ .15
.60
$21.35
$249.25
$227.90
$249.25
60
TOWN DOCUMENTS
[Dec. 31
Licenses issued January 1 to February 28, 1933:
Resident citizens' hunting, 24 @ $2.00
$48.00
Resident citizens' sporting, 9 @ 3.25 29.25
$77.25
Payments to Division of Fisheries and Game: January 1 to February 28, 1933: $62.00
Fees retained by town clerk, 33 @ .25 8.25
Cash on hand February 28, 1933, verified, (due State)
7.00
$77.25
Town Hall Rents
Outstanding July 1, 1932
$20.00
Charges July 1 to December 31, 1932
37.00
$57.00
Payments to treasurer July 1 to December 31, 1932
$57.00
Charges January 1 to February 28, 1933
$18.00
Outstanding February 28, 1933
$8.00
Cash balance February 28, 1933 (in hands of collector)
10.00
$18.00
Cash balance March 1, 1933
$10.00
Outstanding March 1, 1933
8.00
Charges March 1 to 27, 1933
18.00
$36.00
Payments to treasurer March 1 to 27, 1933
$10.00
Outstanding March 27, 1933, per list
5.00
Cash on hand March 27, 1933, verified: In hands of collector $9.00
In hands of agent
12.00
21.00
$36.00
Building Inspector
Cash balance July 1, 1932
$17.00
Issued July 1 to December 31, 1932:
Building permits
$51.00
Elevator licenses
6.00
57.00
$74.00
Payments to treasurer July 1 to December 31, 1932
$69.00
Cash balance December 31, 1932
5.00
$74.00
Cash balance January 1, 1933
$5.00
Issued January 1 to March 25, 1933: Building permits
10.00
$15.00
Payments to treasurer:
January 1 to February 28, 1933 $9.00
March 1 to 25, 1933 3.00
$12.00
Cash on hand March 25, 1933, verified
3.00
$15.00
----
1
1933]
Sealer of Weights and Measures
Cash balance July 1, 1932
$28.05 24.60
$52.65
Payments to treasurer July 1 to December 31, 1932
$52.65
Fees January 1 to March 22, 1933
$28.61
Payments to treasurer January 1 to
February 28 and March 22, 1933
$26.58
Outstanding March 22, 1933, per list
1.50
Cash balance March 22, 1933
.53
$28.61
Health Department-Licenses
Cash balance July 1, 1932
$14.50
Licenses issued July 1 to December 31, 1932:
Milk
$3.00
Alcohol
7.00
Night-soil
2.00
12.00
$26.50
Payments to treasurer July 1 to December 31, 1932,
$16.50
Cash balance December 31, 1932
10.00
$26.50
Cash balance January 1, 1933
$10.00
Licenses issued January 1 to March 28, 1933 Milk
1.00
$11.00
Payments to treasurer January 1 to
February 28 and March 28, 1933
$10.00
Cash on hand March 28, 1933, verified
1.00
$11.00
Plumbing Inspector
Cash balance July 1, 1932
$4.00
Permits issued July 1 to December 31, 1932
109.00
Payments to treasurer July 1 to
December 31, 1932
$111.00
Cash balance December 31, 1932
2.00
$113.00
Cash balance January 1, 1933
$2.00
Permits issued January 1 to March 27, 1933
31.00
$33.00
Payments to treasurer:
January 1 to February 28, 1933
$19.00
March 1 to 27, 1933
10.00
29.00
Cash balance March 27, 1933, (in hands of collector) 4.00
$33.00
DIVISION OF ACCOUNTS
61
Fees July 1 to December 31, 1932
$113.00
62
TOWN DOCUMENTS
[Dec. 31
School Department-Miscellaneous Receipts
Cash balance July 1, 1932
$12.00
Receipts July 1 to December 31, 1932
9.25
$21.25
Payments to treasurer July 1 to December 31, 1932 $12.00
9.25
$21.25
Cash balance January 1, 1933
$9.25
Receipts January 1 to March 28, 1933
10.20
Payments to treasurer January 1 to
February 28 and March 28, 1933
$16.80
Cash on hand March 28, 1933, verified
2.65
$19.45
Library Receipts
Cash balance July 1, 1932
$56.43
Receipts July 1 to December 31, 1932
264.90
Payments to treasurer July 1 to
December 31, 1932
$244.04
Cash balance December 31, 1932
77.29
$321.33
Cash balance January 1, 1933
$77.29
Receipts January 1 to March 27, 1933
120.82
Payments to treasurer:
January 1 to February 28, 1933 $109.79
March 1 to 27, 1933
35.00
Cash on hand March 27, 1933, verified
53.32
Park Department-Fish House Receipts
Cash balance July 1, 1932
$42.80
Outstanding July 1, 1932
301.20
Charges July 1 to December 31, 1932
180.80
$524.80
Payments to treasurer July 1 to
December 31, 1932
$215.80
Outstanding December 31, 1932 and
March 23, 1933, per list
308.40
Cash balance December 31, 1932, and
March 23, 1933
.60
$524.80
Cemetery Department
Sale of Lots and Graves and Perpetual Care Bequests Cash balance July 1, 1932 $195.00
185.00
Receipts July 1 to December 31, 1932
2,613.50
Payments to treasurer July 1 to December 31, 1932
$2,808.50
Outstanding December 31, 1932, and
March 23, 1933, per list
185.00
$2,993.50
Outstanding July 1, 1932
$2,993.50
Cash balance December 31, 1932
$19.45
$321.33
$198.11
$144.79
$198.11
63
DIVISION OF ACCOUNTS
1933]
PHILLIPS SCHOOL MEDAL FUND
Savings Deposits
Total
On hand at beginning of year 1932
$2,524.49
$2,524.49
On hand at end of year 1932
2,603.94
2,603.94
Receipts
Payments
Income
$118.70
Added to savings deposits Transferred to town
39.25
$118.70
JOANNA MORSE LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1932
$5,196.00
$5,196.00
On hand at end of year 1932
5,196.00
5,196.00
Receipts
Payments
Income
$249.71
Transferred to town
$249.71
ELLEN R. WHITTLE LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1932
$2,000.00
$2,000.00
On hand at end of year 1932
2,000.00
2,000.00
Receipts
Payments
Income
$96.13
Transferred to town
$96.13
MARY L. THOMSON LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1932
$1,000.00
$1,000.00
On hand at end of year 1932
1,000.00
1,000.00
Receipts
Payments
Income
$48.06
Transferred to town
$48.06
Municipal Insurance Fund
Savings Deposits
Total
On hand at beginning of year 1932
$6,762.73
$6,762.73
On hand at end of year 1932
7,087.73
7,087.73
Receipts
Payments
Income
$325.00
Added to savings deposits
$325.00
Cemetery Investment Fund
On hand at beginning of year 1932 On hand at end of year 1932
Receipts
Payments
Income
$1,228.00
Bequests
857.50
Added to savings deposits
$5,588.50
Sale of lots
3,529.00
Transferred to town
26.00
$5,614.50
Savings Deposits
Total
$27,521.41
$27,521.41
33,109.91
33,109.91
$5,614.50
$79.45
$118.70
64
TOWN OF SWAMPSCOTT Balance Sheet-December 31, 1932 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash:
General
$125,762.56
Temporary Loans: In Anticipation of Revenue 1932 Trust Fund Income: Library:
$150,000.00
Petty Cash Advances: Selectmen
$10.00
Police
50.00
Mary L. Thomson Fund
$48.06
Health
25.00
Joanna Morse Fund
249.71
School
25.00
Ellen R. Whittle Fund
96.13
Library
15.00
393.90
125.00
$125,887.56
Special Deposit: Newsboys' Badges Appropriation Balances: Revenue: General
4.75
Accounts Receivable :
Taxes:
Levy of 1931
$11,123.79
Water
$15,806.15 4,926.28
$20,732.43
Non-revenue :
General
$20,095.36
Levy of 1931
$11.00
Levy of 1932
135.00
146.00
Motor Vehicle Excise Taxes:
Levy of 1930
$7.28
Levy of 1931
620.68
Levy of 1932
1,803.84
2,431.80
Water Department-Available Surplus Reserve Fund-Overlay Surplus Overlays Reserved for Abatements: Levy of 1931 Levy of 1932
$983.66 1,371.46
2,355.12
[Dec. 31
TOWN DOCUMENTS
Old Age Assistance Taxes:
Water
1,894.34
21,989.70
42,722.13
62,662.98 4,544.87
Levy of 1932
182,089.72
193,213.51
Special Assessments: Moth:
Levy of 1930
$1.25
Levy of 1931
63.25
Levy of 1932
411.00
Sewer 8,835.76
$475.50
Sidewalk 711.94
Sewer:
Unapportioned
$168.58
Tax Title
13,671.93
Added to Taxes:
Departmental
5,766.57
1931
334.06
Water
14,212.33
1932
8,333.12
8,835.76
Surplus Revenue
Sidewalk:
Added to Taxes:
1931
$64.77
1932
647.17
711.94
Tax Titles and Possessions:
Tax Titles
$13,416.58
Tax Possessions
255.35
13,671.93
Departmental:
Fire
$25.00
Health
1,206.95
Highway
37.50
Public Welfare
3,450.37
State Aid
290.00
Military Aid
7.50
Soldiers' Burials
269.25
School
375.00
Cemetery
105.00
Revenue Reserved Until Collected: Motor Vehicle Excise Tax Special Assessment: Moth $475.50
$2,431.80
1933]
46,105.83 56,563.32
DIVISION OF ACCOUNTS
1
5,766.57
65
10,023.20
10,023.20
66
Water:
Rates:
1930
$343.99
1931
381.07
1932
11,924.54
12,649.60
Services:
1930
$77.53
1931
292.56
1932
760.78
1,130.87 431.86
14,212.33
$365,352.90
$365,352.90
DEFERRED REVENUE ACCOUNTS
Apportioned Sewer Assessment Revenue Due In:
1933
$3,309.19
1934
3,220.61
1935
3,086.08
1936
2,603.50
1937
2,467.28
1938
2,463.84
1939
2,453.32
1940
2,443.50
1941
1,385.24
1942
7.02
$23,439.58
[Dec. 31
TOWN DOCUMENTS
1
Interest
Special Assessments
Apportioned But Not Due: Sewer
Sidewalk
$23,439.58 1,215.03
Apportioned Sidewalk Assessment Revenue Due In:
1933
$508.65
1934
370.41
1935
288.93
1936
47.04
1,215.03
$24,654.61
$24,654.61
Net Funded or Fixed Debt: Inside Debt Limit Outside Debt Limit
$486,300.00
Sewer
$232,500.00
Street
28,000.00
School
206,500.00
Park, Town Hall and
Miscellaneous
19,300.00
$486,300.00
Loans Outside Debt Limit: County Tuberculosis Hospital
$36,000.00
Sewer
105,000.00
Water
55,000.00
196,000.00
$682,300.00
$682,300.00
1933]
DIVISION OF ACCOUNTS
DEBT ACCOUNTS
Loans Inside Debt Limit:
196,000.00
67;
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities: Principal Income
$42,607.27 8,390.31
Library: Joanna Morse Fund (Principal)
$5,196.00
Ellen R. Whittle Fund (Principal) Mary L. Thomson Fund (Principal)
2,000.00
. 1,000.00
$8,196.00
Phillips School Medal Fund: Principal
$1,000.00
Income
1,603.94
2,603.94
Municipal Insurance Fund: Principal
$3,902.00
Income
3,185.73
7,087.73
Cemetery Investment Fund: Principal
$29,509.27
Income
3,600.64
33,109.91
$50,997.58
$50,997.58
68
TOWN DOCUMENTS
1
[Dec. 31
69
DIVISION OF ACCOUNTS
1933]
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
October 10, 1933.
To the Board of Selectmen, Mr. C. Frank Hathaway, Chairman, Swampscott, Massachusetts.
Gentlemen: I submit herewith my report of an audit of the accounts of the town of Swampscott for the period from January 1 to June 30, 1933, made in accordance with the provisions of Chap- ter 44, General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell, Director of Accounts, Department of Cor- porations and Taxation, State House, Boston.
Sir: In accordance with your instructions I have made an aud- it of the books and accounts of the town of Swampscott for the pe- riod from January 1 to June 30, 1933, and submit the following re- port:
The financial transactions of the town, as recorded on the books of the several departments receiving or expending money for the town or committing bills for collection, were examined and verified by a comparison with the books and records in the offices of the treasurer and the town accountant.
The books and accounts of the town accountant were examined and checked, the reported receipts being compared with the financial records of the various departments collecting money for the town and with the treasurer's books. The payments as recorded on the accountant's ledger were checked to the warrants of the selectmen authorizing disbursements and with the treasurer's cash book.
An analysis of the ledger was made, a trial balance was taken off, proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial con- dition of the town as of June 30, 1933.
The appropriations and transfers voted by the town, as recorded in the town clerk's records, were checked with the accountant's led- ger accounts.
The books and accounts of the town treasurer were examined and checked. The receipts as recorded in the cash book were com- pared with the records in the several departments collecting money for the town and with the other sources from which money was paid into the town treasury. The recorded payments were checked with the selectmen's warrants authorizing the treasurer to disburse town funds and with the accountant's books.
The cash balance on July 25, 1933, was verified by a reconcilia- tion of statements furnished by the banks of deposit and by an act- ual count of the cash in the office.
The town collector's books and accounts were examined and checked in detail. The commitments of taxes and assessments were verified with the assessors' warrants for their collection.
The recorded abatements were compared with the assessors' records of abatements granted, and the recorded collections were checked with the payments to the treasurer as recorded in the treas-
70
TOWN DOCUMENTS
[Dec. 31
urer's and accountant's books. The outstanding accounts were list- ed and reconciled with the controlling accounts in the accountant's ledger.
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, the replies received thereto indicating that the outstanding accounts, as listed, are correct.
The commitments of water accounts were examined and checked to the water department records, the payments to the treasurer were checked to the treasurer's and the accountant's books, and the out- standing accounts were listed and reconciled with the accountant's controlling accounts.
The records of dog and sporting licenses issued by the town clerk were examined, and the recorded payments to the county, the town, and the State were verified.
The surety bonds on file for the various town officials required by law to be bonded were examined and found to be in proper form.
The records of the sealer of weights and measures, of town hall rentals, of the school, library, park, and cemetery departments, and of licenses and permits issued by the selectmen, the building inspector, and the health department, as well as the accounts of the highway, health, and public welfare departments were examined. The recorded payments to the treasurer were checked to the treas- urer's books and the outstanding accounts were listed and checked to the accountant's ledger.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and the collector's cash, as well as summaries of the tax, assessment, water, and de- partmental accounts receivable,
For the co-operation received from the various department of- ficials while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDWARD H. FENTON, Chief Accountant.
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1933
Receipts January 1 to June 30, 1933
$125,762.56 577,795.68
$703,558.24
Payments January 1 to June 30, 1933
$518,612.90
Balance June 30, 1933
184,945.34
$703,558.24
Balance July 1, 1933
$184,945.34
Receipts July 1 to 25, 1933
24,310.54
$209,255.88
Payments July 1 to 25, 1933
$52,858.77
Balance July 25, 1933:
Cash in office, verified
$5,547.89
Security Trust Company of Lynn
92,454.40
Central National Bank of Lynn
14,266.63
Manufacturers National
Bank of Lynn
16,711.95
The Second National
Bank of Boston 27,416.24
$156,397.11
$209,255.88
1
71
DIVISION OF ACCOUNTS
1933]
Security Trust Company of Lynn
Balance July 25, 1933, per statement
Balance July 25, 1933, per check book
Outstanding checks July 25, 1933, per list
$92,454.40 460.74
$92,915.14
Central National Bank of Lynn
Balance July 25, 1933, per statement
$14,505.51
Balance July 25, 1933, per check book
$14,266.63
Outstanding checks July 25, 1933, per list
238.88
$14,505.51
Manufacturers National Bank of Lynn
Balance July 25, 1933, per statement
$16,715.45
Balance July 25, 1933, per check book
$16,711.95
Outstanding checks July 25, 1933, per list 3.50
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