USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1940-1942 > Part 14
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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.
The records of licenses and permits issued by the selectmen and by the police and health departments were examined and checked, and the payments to the town treasurer were verified.
The town clerk's receipts from dog licenses, sporting and trapping licenses, and from transient vendors' licenses were checked with the records of licenses issued.
It was found, although the attention of the town clerk has been repeatedly called since 1934 to the provisions of law governing the payment to the treasurer of dog license fees collected by him, that he has again failed to pay to the town treasurer on the first Monday of each month the money due the county for dog licenses issued by him, as required by Section 147, Chapter 140, General Laws, as amended. The following schedule shows the amount collected by the town clerk for dog licenses during each month of 1939, the deductions therefrom for fees allowed him by law, and the dates on which these collections were paid to the town treasurer:
Month
Value of Dog
Licenses
Issued
Less Fees
Retained by
Town Clerk
Amount Payable
To Town
Treasurer
Date of Payment to Town Treasurer
January
$9.00
$.60
$8.40
February 27, 1939
April
296.00
21.20
274.80
November 16, 1939
May
137.00
10.40
126.60
June
157.00
10.40
146.60
December 21, 1939
",
"
"
July
236.00
14.60
221.40
August
202.00
14.20
187.80
September
79.00
6.40
72.60
October
14.00
1.40
12.60
November
11.00
.80
10.20
December
4.00
.40
3.60
Cash balance Jan. 19, 1940
$1,145.00
$80.40
$1,064.60
"
"
The penalty for neglect of duty imposed upon a town clerk by Chapter 140, General Laws, previously mentioned, is provided in Section 169, Chapter 140, General Laws, which reads as follows:
183
STATE AUDIT REPORT
"A county, city or town officer who refuses or wilfully neglects to perform the duties imposed upon him by the provisions of this chapter relating to dogs shall be punished by a fine of not more than one hundred dollars, which shall be paid, except in Suffolk county, into the county treasury. Whoever is aggrieved by such refusal or neglect may report the same forthwith to the district attorney of his district."
It was further noted that payment to the Division of Fisheries and Game by the town clerk of the money received for sporting and trapping licenses issued by him has not been made on the first Monday of each month in accordance with Section 5, Chapter 129A, General Laws, inserted by Chapter 329, Acts of 1933. The following schedule shows the amount collected by the town clerk during each month of 1939 for sporting and trapping licenses, the deductions therefrom for fees allowed him by law, and the dates on which these collections were paid to the Division of Fisheries and Game, per receipts examined :
Month
Value of
Licenses
Issued
Less Fees
Retained by
Town Clerk
Amount Payable
to Division
of Fisheries
and Game
Date of Payment
to Division of
Fisheries and
Game, per receipts
January
$99.00
$10.75
$88.25
February 28, 1939
March
7.00
.50
6.50
May 9, 1939
April
121.00
8.00
113.00
July 20, 1939
May
72.25
4.25
68.00
July 21, 1939
June
14.00
1.00
13.00
October 4, 1939
July
45.00
2.25
42.75
October 7, 1939
August
7.00
.50
6.50
"
September
66.00
8.25
57.75
December 7, 1939
October
124.00
15.50
108.50
January 11, 1940
November
40.50
4.25
36.25
"
"
"
December
12.00
1.50
10.50
"
$607.75
$56.75
$551.00
The penalty for violation by a town clerk of the provisions of Section 5, Chapter 129A, General Laws, previously mentioned, is found in the same section, and reads as follows:
"Any town clerk violating any provision of this section shall be punished by a fine of not less than fifty nor more than five hundred dollars, or by imprisonment for not less than one month nor more than one year, or both."
The surety bonds of the officials bonded for the faithful performance of their duties were examined and found to be in proper form.
In addition to the departments mentioned, the available records of all other departments receiving money for the town were checked and the payments to the treasurer were verified.
184
!
STATE AUDIT REPORT
Appended to this report, in addition to the balance sheet, are tables show- ing a reeoneiliation of the treasurer's and the collector's eash, summaries of tax, assessment, tax title, tax possessions, departmental, and water accounts, as well as tables showing the condition and transactions of the trust funds.
For the cooperation extended by the various town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appre- eiation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
HBD:FC
REPORT OF STATE AUDIT
To the Board of Seleetmen Mr. James W. Turner, Chairman Scituate, Massachusetts
February 5, 1941
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Seituate for the year ending December 31, 1940, made in accordance with the provisions of Chapter 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.
TNW:0
Mr. Theodore N. Waddell Director of Accounts
Department of Corporations and Taxation
State House, Boston
Sir
In accordance with your instructions, I have made an audit of the books and accounts of the town of Scituate for the year ending December 31, 1940, and submit the following report thereon:
The books and accounts in the town accountant's office were examined, checked and compared with the records of the several departments in which money is collected or bills are committed for collection, and with the records of the town treasurer.
185
STATE AUDIT REPORT
The general and appropriation accounts in the ledger were analyzed, the appropriations and transfers being compared with the town clerk's record of financial votes passed in town meetings and with the advisory board's records of transfers from the reserve fund. A trial balance was taken off proving the accounts to be in balance, and a balance sheet, showing the financial condition of the town on December 31, 1940, was prepared and is appended to this report.
The balance sheet shows overdrawn accounts in the appropriations for snow removal and for soldiers' benefits, these overdrafts having been authorized by the selectmen under Section 31, Chapter 44, General Laws. In this connection it should be noted that the above statute merely authorizes the incurring of liabilities in excess of . appropriations under certain conditions, but does not provide for the payment of these liabilities.
The balance sheet also shows an overdraft of $10,151.92 in the water depart- ment appropriation, which is partly due to a misunderstanding of the intent of the vote passed by the town appropriating money for the water department.
The vote appropriating funds for the water department reads as follows:
"Voted that the town appropriate from funds in the treasury the amount earned by or appropriated for the Water Department and a sum of money equal to, but not exceeding the amount of water revenue for the ensuing year, for the use of the Water Department, as follows :--
For the payment of bonds $33,000.00 For interest on water bonds 22,701.25
For maintenance, operation and improve- ment of the Water Department-the actual balance of the water revenue to be received, now estimated to be 35,104.72
$90,805.97"
The town accountant, in setting up the appropriations, and the assessors, in fixing the tax rate, construed the vote as authorizing appropriations of $90,805.97 to be met from water revenue credited to estimated receipts, which corresponds to the receipts of the preceding year. The water commissioners construed the vote as allowing them to spend an amount up to the aggregate of the available surplus at the close of 1939, together with the amount of water revenue received in 1940, but Section 53, Chapter 44, General Laws, prevents this. The construc- tion placed on the vote by the town accountant and the assessors appears to be the only one possible.
Subsequent credits, consisting of refunds and a transfer from the reserve fund, increased the amount as raised by the assessors and set up on the books of the town to $91,838.65. The water revenue in 1940, plus the available surplus at the beginning of the year of $1,420.64, amounted to $100,474.25 and the excess of this amount over the appropriation of $90,805.97 voted, or $9,668.25, has been set up as "Available Water Surplus".
The water department apparently failed to abide by the vote of the town, as it appears to have been correctly interpreted by the town accountant and assessors, and expended $101,990.57. The amount of $10,151.92, representing the excess of the expenditures over the appropriation, appears on the books as an overdraft which should be provided for by vote of the town. It should be noted that the water department appropriation would be overdrawn even though a basis existed to support the contention of the Water Commissioners that the
186
STATE AUDIT REPORT
sum of $100,474.25, representing net water receipts together with the water surplus at the beginning of the year, was available for expenditure during 1940, for the amount actually expended is $1,516.32 in excess of the total revenue avail- able in 1940 under any circumstances.
It is recommended that the vote of the town appropriating money for the water department specifically state the total amount available for the depart- ment. so that no misunderstanding may arise as to the amount that may be expended by that department.
The books and accounts of the town treasurer were examined and checked in detail. The cash book was footed throughout, the recorded receipts were analyzed and compared with the departmental records of payments to the treasurer and with other sources from which money was paid into the town treasury, while the records of disbursements were compared with the accountant's books and with the treasury warrants.
The cash balance on January 11, 1941, was proved by reconciliation of the bank balances with statements furnished by the banks in which town funds are deposited and by the verification of a deposit in transit.
The payments on account of debt and interest were verified by a comparison with the amounts falling due. The cancelled securities and coupons on file were checked, the outstanding coupons being listed and found to agree with the amount on deposit for payment of same.
The records of tax titles held by the town were examined, checked, and compared with the deeds on file, and all tax title transactions, including takings, additions, redemptions and foreclosures, were examined and checked with the books of the treasurer and the collector.
The savings bank books representing the investment of the trust funds in the custody of the selectmen were examined and listed, the income being proved and the disbursements being verified.
Appended to this report are schedules showing a reconciliation of the treasurer's cash, together with summaries of the tax title and tax possessions accounts and the trust funds.
The books and accounts of the town collector were examined and checked in detail. The taxes and assessments outstanding at the time of the previous examina- tion were audited and all subsequent commitments of poll, personal property, real estate. and motor vehicle excise taxes and of special assessments were proved with the assessors' warrants, while the commitments of departmental and water accounts were compared with the amounts reported. to the town accountant. The collections as posted on the commitment books and records were compared with the cash book collections, which were analyzed, and with the recorded payments to the treasurer as shown by the treasurer's cash books. The abatement of taxes and assessments as entered were checked with the assessor's record of abatements granted, and abatements of departmental and water accounts were checked with the records in the departments authorized to grant abatements. The outstanding tax, assessment, departmental, and water accounts were listed and proved with the controlling accounts in the accountant's ledger.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
187
1
STATE AUDIT REPORT
Appended to this report are summaries of the tax, assessment, departmental. and water accounts.
The records of licenses and permits issued by the selectmen and by the police and health departments were examined and checked, and the payments to the town treasurer were verified.
The town clerk's receipts from dog licenses issued on behalf of the county, of sporting licenses, the proceeds of which are paid to the State, as well as from transient vendors' licenses which are paid into the town treasury, were checked with the records of licenses issued.
It was found, although the attention of the town clerk has been repeatedly called since 1934 to the provisions of law governing the payment to the treasurer of dog license fees collected by him, that he has again failed to pay to the town treasurer on the first Monday of each month the money due the county for dog licenses issued by him. as required by Section 147, Chapter 140, General Laws, as amended. The following schedule shows the amount collected by the town clerk for dog licenses during each month of 1940, the deductions therefrom for fees allowed him by law, and the dates on which these collections were paid to the town treasurer.
Month
Value of
Dog Licenses
Issued
Less Fees
Retained By
Town Clerk
Amount Pay-
able to Town
Treasurer
Date of
Payment to
Town Treasurer
Cash balance 1/1/40
$3.60
$3.60
March 29, 1940
January
4.00
$.40
3.60
March 29. 1940
February
2.00
.20
1.80
April 2, 1940
March
2.00
.20
1.80
Dec. 30, 1940
April
235.00
16.60
218.40
May
280.00
23.20
256.80
June
443.00
28.80
414.20
July
72.00
5.40
66.60
August
65.00
5.00
60.00
September
46.00
4.00
42.00
..
October
9.00
.60
8.40
November
8.00
.80
7.20
$1.169.60
$85.20
$1,084.40
The penalty for neglect of duty imposed upon a town clerk by Chapter 140, General Laws, previously mentioned, is provided in Section 169, Chapter 140, General Laws, which reads as follows:
"A county, city or town officer who refuses or wilfully neglects to perform the duties imposed upon him by the provisions of this chap- ter relating to dogs shall be punished by a fine of not more than one hundred dollars, which shall be paid, except in Suffolk County, into the county treasury. Whoever is aggrieved by such refusal or neglect may report the same forthwith to the district attorney of his district."
188
STATE AUDIT REPORT
It was further noted that payment to the Division of Fisheries and Game by the town clerk of the money received for sporting licenses issued by him has not been made on the first Monday of each month in accordance with Section 5, Chapter 129A, General Laws, inserted by Chapter 329, Acts of 1933. The follow- ing schedule shows the amount collected by the town clerk during each month of 1940 of sporting licenses, the deductions therefrom for fees allowed him by law, and the dates on which these collection were paid to the Division of Fisheries and Game, per receipts examined :
1940
Month
Value of
Licenses
Issued
Less Fees
By Town Retained
Clerk
Amount Pay-
able to Division
of Fisheries
and Game
Date of Payment
to Division of
Fisheries and
Game, per Receipts
Cash balance 1/1/40
$155.25
$155.25
January
80.75
$9.00
71.75
January 11, 1940 February 29, 1940
February
March
April
84.50
6.75
77.75
June 27, 1940
April
5.00
.25
4.75
July 11, 1940
May
97.00
6.00
91.00
October 15, 1940
June
18.50
1.50
17 00
October 15, 1940
July
71.25
5.50
65.75
October 19, 1940
August
22.00
1.25
20.75
October 19, 1940
August
2.50
.50
2 00
October 22, 1940
September
45.00
5.25
39.75
November 26, 1940
October
166.00
20.75
145.25
December 6, 1940
November
33.25
3.75
29.50
December 6, 1940
December
8.00
1.00
January 15, 1941
$789.00
$61.50
$727.50
The penalty for violation by a town clerk of the provisions of Section 5, Chapter 129A, General Laws, previously mentioned, is found in the same section, and reads as follows:
"Any town clerk violating any provision of this section shall be punished by a fine of not less than fifty nor more than five hundred dollars, or by imprisonment for not less than one month nor more than one year, or both."
The town clerk furnishes a surety bond annually to the town for the faithful performance of his duties, and it would appear that failure to comply with the statutes mentioned in the foregoing is a violation of the terms of the surety bond of the town clerk.
The receipts of the sealer of weights and measures were examined and checked with the records of work done. The collections were checked and the payments to the treasurer were compared with the treasurer's and the accountant's books.
189
STATE AUDIT REPORT
The records of the school department on account of receipts for manual training, rentals, etc., were examined and checked in detail, the payments to the treasurer being verified.
The surety bonds on file for the several officials of the town required by law to furnish them were examined and found to be in proper form.
While engaged in making the audit, cooperation was received from the officials of the town, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
HBD:RO
190
ANNUAL REPORT
OF THE
SCHOOL COMMITTEE OF THE
TOWN OF SCITUATE
SATUIT
RPORATI
For the Year Ending December 31, 1940
INDEX
School Calendar 3
Directory of School Department
3
School Committee
5
Superintendent of Schools
7
High School Principal
12
School Physician
18
School Nurse
18
Financial Statement 27
Graduation Exercises
29
Roll of Class Members
30
SCHOOL COMMITTEE REPORT
SCHOOL CALENDAR-1941
WINTER TERM-January 2 to February 21 inclusive.
One Week Vacation.
March 3 to April 18 inclusive.
Holiday-April 11.
One Week Vacation.
SPRING TERM-April 28 to June 20 *. Holiday-May 30. Summer Vacation.
FALL TERM-September 8 to December 23 inclusive. Holidays-October 13, November 11, 27 and 28.
* This date is tentative. The statutes require high schools to have one hundred eighty sessions per year.
"NO SCHOOL" SIGNAL
'The "No School" signal is 3-1-3, and will be sounded from the fire stations at North Scituate, Scituate Harbor and Greenbush at 7:20 a. m. to designate the omission of school sessions for the first six grades-e. g. the Hatherly and Jenkins Schools. If the signal is repeated at 7:30 a. m., it will indicate no school in the High School. It is, however, the general policy of the Committee to hold regular sessions whenever it is practicable to maintain transportation service.
COMMITTEE MEETINGS
The regular meetings of the Committee are held monthly, at the office of the Superintendent, Old High School Building, September to June, inclusive.
Appointments with the Superintendent may be made upon request.
The age of admission to Grade One of the Hatherly and Jenkins Schools is five years and four months on the day of the opening of school in September.
No child will be admitted to school for the first time after October 1, unless, before this date, permission has been granted by the Superintendent for a later entrance.
A vaccination certificate must be presented to the school when the pupil enters for the first time.
A birth certificate must be presented by those pupils whose births were recorded outside of Scituate.
Directory of School Committee SCHOOL COMMITTEE
Peter W. Sharp Mrs. Emma L. Damon Mrs. Marion C. Alexander
Chairman Secretary
Harold C. Wingate
Superintendent
3
SCHOOL COMMITTEE REPORT
HIGH SCHOOL
Frederick A. Calkin M. B. Gillespie Edward W. Whitmore
Nels H. Sandberg Edward L. Stewart Clarence O. Atkinson
John T. Samuelson
Bessie M. Dudley Eleanor Gile
English English, History
Latin, French
Commercial Subjects
Household Arts
History, Physical Education
Grade VIIIA
Grade VIIIB
Grade VIIA
Grade VIIB
Art
JENKINS SCHOOL
Principal, Grade VIA
Grade VIB
Grade V
Grade IV
Grade III
Grade II
Grade I
Assistant
Special Class
HATHERLY SCHOOL
Principal, Grade VI
Grade V
Grade IV
Grade III
Grade II
Grade I
Assistant
EVENING AMERICANIZATION SCHOOL
Anne L. Cunneen Edith W. Burrill
Advanced Class Beginning Class
SUPERVISORS
Gertrude Reynolds Doris D. Ward Virginia E. Vines
Music, Elementary Schools Art, Elementary Schools Physical Education, Elementary Schools
HEALTH OFFICERS
T. B. Alexander, M.D. W. B. Parsons, D.M.D. Margaret J. O'Donnell, R.N.
School Physician School Dentist School Nurse
4
George W. Burrill Carol Vollmer Helen Pearl
Sara M. Souther
Evelyn C. Ames
Lois G. Cushing
Priscilla Kelley
Principal Mathematics Science Practical Arts
Science, Athletics
Business, Subjects, Math.
Music, General Science
Esther M. Harrington
Ruth E. Hawkes
Mary S. Kingsbury
Virginia E. Vines Anne L. Cunneen
Clare Walker Elizabeth Giles Dorothy L. Maxim Barbara Arnold
LeRoy E. Fuller
Mildred S. Young Bessie M. Monahan
Marguerite O'Hern Eunice M. Cole Lillian M. Weeden
Grace E. Hague
Helen L. Jones Rose M. Trefry
SCHOOL COMMITTEE REPORT
SUPERVISORS OF ATTENDANCE
Annie M. S. Litchfield
Elementary Schools High School
Joseph Dwyer
JANITORS
Louis H. Madore
Augustus Abbott
Lewis B. Newcomb
High School High School Hatherly School
Frank Young
Jenkins School
HIGH SCHOOL CAFETERIA
Ina L. Wilder Elizabeth Schultz
Director Assistant
BUS CONTRACTORS
Mrs. Malvina H. Young Prescott A. Damon
Route A
Route B
George Webb
Route C
Joseph W. Appleton
Route D
Wilson S. Brown
Route E
Robert E. Huntley
Route F
Whittaker Bros.
Route G
REPORT OF THE SCHOOL COMMITTEE
To the Citizens of Seituate:
Since we made our last report, an almost World wide cataclysm has taken place, and the repercussion ineidental thereto, will undoubtedly have a bearing on our Educational program, and future. The Department of Education is submitting to the Great and General Court, a report relating to "The Education and the Employment of the Youth of the Commonwealth of Massachusetts". This voluminous report-with its various recommendations, if adopted is bound to affect our entire Educational set up.
Dr. Samuel Brownell of the Yale University Graduate Department of Education, states :
"The granting of broad powers to communities in Massachusetts, for determining the kind of education which they will provide, enables them to decide what needs of young people in their community can best be cared for through schooling. As conditions change it is possible for communities to change the schooling to fit new conditions-if they wish. Such grant of power may easily be recognized as of extraordinary importance to communities that wish to give their youth the best possible start in life. It also presents an obligation to communities for regularly and continuously checking on their schools to determine if they are recognizing in changed practices, the rapidly changing demands of society upon young people who leave the schools to take their place as adult citizens."
We are still of the opinion that our High School should be enlarged, -o as to provide for courses preparatory for the training essential for such trades as may be desired. We recommend waiting until we know just what may develop, or be required, as a result of the Special Commission's report, as previously men- tioned. The matter of a new building, or buildings, for the Grade Schools is again brought to your attention.
5
SCHOOL COMMITTEE REPORT
From a financial standpoint we are well situated. Scituate is the fifth richest Town in Plymouth County. We ranked 17 in the class under 5,000 popu- lation, with an expense of $107.10 per pupil, and based on a one thousand dollar valuation, our appropriation for schools was $6.29 per thousand. This gave us a rank of 100. It should be considerably less. On a Tax rate of $33. our rank was 54. The highest in our class, is $19.68, and the lowest $4.54 per thousand valuation.
This fall, we added two more courses in the Evening School, Woodworking, and one in Short Story writing, the former under the supervision of Mr. Sand- berg, and the latter conducted by Mrs. May Futrelle.
The Buildings have had our attention and the necessary repairs made. Steps and Railings at the High School, have been put in good condition. A Fire Alarm system has been installed at the Hatherly School. This is similar to the one in use at the Jenkins School. It communicates direct with Fire Headquarters, and eliminates the hazard connected with depending on dry cell batteries. We desire at this time to express our appreciation to the Board of Fire Engincers for their co-operation, in this matter. This system can readily be moved to another building, whenever it should be built. The Clock system, at the High School was worn out; we accordingly contracted with the Telechron company to install a new one. The Parking Space around the Domestic Science building is in bad shape. Mr. Wagner estimates it will cost around $525. to put same in proper condition.
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