USA > Massachusetts > Plymouth County > Rockland > Town annual report of the officers of the town of Rockland Massachusetts for the year ending 1959 > Part 16
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The treasurer's receipts were verified and disburse- ments properly vouched for and in accord with the war- rants of the various departments. Bank reconciliation had not been completed, therefore a check or verifica- tion was not possible at time of audit.
The Tax collector's receipts were in accord with his returns to the treasurer. A direct-by-mail check of un- paid taxes revealed no discrepencies.
The town clerk's records were examined and his accounts verified with returns to the treasurer. Receipts payable direct to the Commonwealth of Massachusetts were properly acknowledged by the State authority.
The books of the sealer of weights and measures were audited and his collections vouched for by the treasurer.
The records of the public library were checked and verified and in agreement with the payments to the town office.
Collections by the inspector of plumbing and inspec- tor of buildings were verified with their payments to the treasurer.
The books of the water department were checked and all collections properly acknowledged by the treas- urer.
The records of the disbursements of the school de- partment were in accord with the school warrants.
The receipts of the school cafeterias were checked with their respective deposits in the Rockland Trust Company and found to be correct. The records of dis- bursements were in accord with payments by the treas-
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Town of Rockland
urer. Receipts and disbursements of the student activ- ities and the athletic funds were properly accounted for and the balances reconciled with statement furnished by the Rockland Trust Company.
Respectfully submitted,
HAROLD C. SMITH, Chairman GEORGE A. GALLAGHER JAMES J. BAILEY
Report of the Inspector of Animals
To the Honorable Board of Selectmen :
Gentlemen:
I herewith submit my report as Inspector of Animals and Stables for the year 1959.
Number of Premises Inspected 12
Number of Dairy Cows and Heifers Inspected 0
Number of Beef Cattle Inspected 21
Number of Horses Inspected 9
Number of Sheep Inspected
23
Number of Swine Herds Inspected
2
Number of Swine Inspected 1200
Number of animals quarantined for rabies
71
Number of specimens personally delivered
to the Wasserman Laboratory, Jamaica Plain
for Rabies Testing 5
Respectfully submitted,
WILLIAM T. CONDON
Inspector of Animals and Stables
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Eighty-sixth Annual Report
Report of the Park Department
To the Citizens of Rockland :
The usual maintenance work was carried out at Memorial Park and the outlying Park areas, which in- clude in addition to Hartsuff Park and the Little League Park at Spring Street, several Street Corner plots through- out the Town, also all adjoining School property, includ- ing the new Rockland High School grounds.
The children's Recreation Program enjoyed its most successful season in regards to attendance, in spite of the many rainy days experienced this past summer. The Beach Parties held each Friday were once again well at- tended and this is the outstanding event of the program. Square Dancing, under the direction of Mrs. Jane Bowles became even more popular than it was a year ago. We are fortunate to have such fine supervisors among our townspeople.
The Park in general is being used progressively more each year and it is necessary for the Park Comm. to lay out at least two more playing areas for Baseball and Soft- ball. We now have over twenty organized teams request- ing the use of the four fields available and with some of the teams playing several games each week it is impera- tive that we provide additional facilities. A seperative article for this purpose will be inserted in the 1960 Town Warrant and it is to be hoped that it will be acted upon favorably at the 1960 Annual Town Meeting.
Respectfully submitted,
RALPH TEDESCHI WARREN NAJARIAN JOHN J. CORMIER
Park Commissioners
275
Town of Rockland
Report of the Public Works Committee
To the Honorable Board of Selectmen and Citizens of the Town :
Herewith is the report of the Public Works Depart- ment Committee as authorized by vote of the Town under Article #57 at the Annual Town Meeting of March 2, 1959.
In performing its assigned duty the Committee held eight meetings at which at least five members were in attendance, and after extensive examinations of facts in many categories including correspondence and confer- ences with surrounding town superintendents of public works, and others concerned with this investigation, your Committee has reached the following conclusions :
A. There is a definite need for a Public Works De- partment in the Town of Rockland, below listed are a few advantages :
Centralize Purchasing Inventory Control of Materials
Machine Pool Labor Pool
Planning for the future
B. Operation of Department :
Carry out the instructions voted at the annual town meeting each year.
Support and assist in the development of all civic and public activities.
Serve as a source of helpful information for the citizenry of the community.
Provide the best services possible for the Town at a minimum cost by elimination of duplication.
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Eighty-sixth Annual Report
Board found that 45 towns plus numerous cities in the Commonwealth have Public Works Departments and we were unable to locate any town that established a Public Works Department and discontinued, at a later date.
We find that to place the various departments of the Town, under the direction of the Board of Selectmen as an alternative to establishing a Public Works Department, would not be to the best interest of the Town.
After a detail study of the above, it was unanimously recommended by your Committee that the Town take the necessary steps in adopting a Department of Public Works. With this in mind your committee inserted in the Town Warrant an article for your approval and action.
We again would like to repeat that this report is only a recommendation of your Committee. To insure action on its recommendations, it must have the co-opera- tion of the various Boards, and most of all you the voters.
Respectfully submitted,
GERALD J. DelPRETE, Chairman GEORGE T. JOY, Secretary ROBERT W. BOWKER FRANCIS BURBINE ARTHUR W. CASEY
JAMES B. GALLAGHER
JAMES P. KANE
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Town of Rockland
Report of the Insurance Committee
To the Citizens of Rockland :
The blanket fire insurance coverage premium for the year of 1960 is $14,420.00 which is $3,600.31 less than the year 1959. The following coverages under Article 9 are the figures including charges involving cancellations and rewrite of certain contracts as of January 1, 1960 for the budget of 1960 due to the fact the truck coverage and oth- er policies that have coverages from January 1 to Decem- ber 31 amounts to $13,361.10 to which we have added for the first time $316.20 for public liability coverage of the Little League and athletic field which totals $13,677.30.
During the past nine months there has been credit savings of $180.78 ; this years credits at the moment will be $840.00 plus a discount which will lower the cost of the blanket coverages as this will be the first and start- ing year of the blanket coverages.
This will permit the taxpayer to know the exact cost of town insurance which heretofore was unknown is as follows :
Automobile Material Damage - Fleet $ 790.00
Automobile Public Liability - Fleet 2,960.00
Workmen's Compensation Insurance 6,210.00
Public Liability 1,280.00
Boiler Insurance - new policy 1/160 rewritten new costs 222.10
Burglary and Theft - Open stock 47.00
Marine Insurance - Contractor's Equipment
302.00
Bonds
670.00
Crime Insurance - Broad Forms
Money and Securities 105.00
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Eighty-sixth Annual Report
Accident and Health
Benefit Police Dept. Fire Dept.
Principal Sum $3,000.00
$3,000.00
Blanket Medical
1,000.00
1,000.00 859.00
Reimbursement
Weekly Accident Indemnity
40.00 40.00
Public Liability Little League Park
Park Athletic Field new 232.20
The committee has for the first time equalized cov- erages of the automobiles, public liability including the town hall and parks, added boiler insurance not previ- ously insured, equalized both Police and Fire Depart- ments, along with the required ten per cent increase of the workmen's compensation rates.
Next year the committee feels that the costs will show a reduction of this appropriation the same as the town property schedule of $3,600.31 this year.
Respectfully submitted, ARTHUR H. MARKS HOBART CAPEN NORMAN J. BEALS, Secretary
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Town of Rockland
Report of the Plymouth County Mosquito Control Project
In reporting on the project's activities and accom- plishments in 1959, our second year of operation, there have been successful advances made toward the program's number one objective. Namely, the best possible control of species capable of transmitting encephalitis or other virus.
Naturally we were disappointed that the overall reduction of nuisance type mosquitoes was not evident. As in all eastern states this past summer, the mosquito population ranged to an all time high. Up to mid-July this region had 15.16 inches of rainfall in fifty days and with the normal quoted as 5.63 inches, the mosquito breeding went beyond any normal control.
Eastern Equine Encephalitis
This subject continues to be vital to southeastern Massachusetts and current research in the area shows that virus activity is yet present in wild bird life. Until this year the only outbreak of human cases was in this region and it was assumed that we were most vulnerable to future outbreaks.
Therefore, we continued to emphasize our surveys toward the location of breeding sites of the vector species of mosquitoes and in no instance did we hesitate to expend monies toward that goal. This meant treating some water areas weekly and each week we were locating new areas that were contaminated by sewage water seepage or its being directed to same, even the storm sewer catch basins were not immune to this contamination.
While we did not have a single reported case of en- cephalitis in humans or horses in this state, the 1959 New Jersey outbreak, with 28 human cases and 19 deaths
.
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Eighty-sixth Annual Report
should prove to us and convince the responsible officials, that if necessary the entire budget should be concentrated toward the prevention of even one such loss of life.
Drainage
This phase of control continues to be the best invest- ment on a long range control program, it not only elimi- nates the source of breeding but it gradually reduces the repeated and costly applications of insecticide on wetland and urban areas. The project is now equipped with a power trencher, mounted on a tractor designed for use in swamps and salt marshes. This unit will produce drain- age ditching that would not be possible with seventy additional men.
Aerial Spraying
This operation is very important where a serious nuisance develops and immediate results are necessary. Financially, the project was not designed to expend large sums on this type of temporary control, yet we find it a valuable supplement to our long range efforts and must budget a part of our funds for such.
Summary
With all of our personnel having had two seasons of experience, plus the accumulated data obtained on breed- ing sites throughout the county and the addition of our power trencher, we should in a summer of normal rain- fall readily realize the progress of our program.
We have continued to work cooperatively with all related municipal agencies and with these pooled re- . sources, the public's confidence will never be betrayed by indifferent service or any abuse in the use of insecticides.
Respectfully submitted,
WARREN G. HARDING
Superintendent
281
Town of Rockland
Report of Advisory Committee on appointing a Town Accountant
To the Honorable Board of Selectmen :
At a Special Town Meeting held May 18, 1959 it was voted to appoint a Committee to investigate the advisa- bility of appointing a Town Accountant as follows:
Article 8. Voted that the Moderator appoint a Committee of five to investigate the advisability of ap- pointing a Town Accountant, said committee to make its report in the town report for 1959 and that this same article with the added words "or take any other action relative thereto" be inserted in the Warrant for the 1960 annual town meeting.
The article read as follows:
To see if the Town will vote to instruct the Board of Selectmen to appoint a Town Accountant in accordance with the provisions of Chapter 41, Section 55 of the Gen- eral Laws, said appointment to be made after the Town Election of 1960 and not later than April 1, of 1960.
In accordance with the vote of May 18, 1959 Mod- erator James Kenney appointed the following individuals to serve on the Committee :
H. Bernard Monahan M. Vincent Fitzgibbons Ernest C. Park Dr. Joseph Lelyveld Philip J. Healey
A number of officials were interviewed to obtain their views. Systems of other towns were studied to ob- tain a comparison of the adequacy of our own system. The State Audit was reviewed, including the accounting system now in effect, to analyze for any desirable features that might be lacking.
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Eighty-sixth Annual Report
In reviewing the State Audit completed as of Decem- ber 31, 1958 two undesirable situations were mentioned.
1. Difficulty experienced in reconciling the monthly bank statements.
2. A considerable detail checking was necessary in order to properly reconcile the collector's ac- counts.
The period of the audit was a greater interval than usual but it is evident both of the above items consumed a great deal of time by the State Auditors and added ma- terially to the cost to the town. The exact cost of the audit is not available at this time but it is estimated to be in excess of $5,000.00.
In the change in administration in the Highway De- partment it was discovered that approximately $8,200.00 was outstanding in unpaid bills for the year 1958. This is a very serious matter as practically all of the expendi- tures were in excess of appropriations and therefore had not been considered and approved at a town meeting. Under Section 64, of Chapter 44 of the General Laws this imposes a considerable problem to the Selectmen as they have the tedious task of checking all of these unpaid bills. In order to present them at a town meeting for considera- tion all bills have to be certified to by the vendors and proof submitted that materials or services were actually rendered to the town.
The firms to whom the amounts are owed are nat- urally critical as they delivered the materials and services in good faith and have not yet been paid. Such a situa- tion creates very bad public relations for the town.
Sections 55, 56, 57 , 58, 59, 60 and 61 of Chapter 41 of the General Laws pertaining to the duties of a Town Accountant were reviewed in detail. It is the opinion of this Committee that the duties and administrative obliga- tions these sections impose upon a Town Accountant would correct the unsatisfactory accounting conditions the committee feel exist.
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Town of Rockland
Following a number of meetings and examination of the various books of accounts the committee evaluated the following items as desirable reasons for appointing a town accountant.
Expenditures in excess of appropriations
Under our present accounting system the accounting officer would have no knowledge an appropriation had been exceeded until the bill was presented for payment. A purchase requisition system would correct this situa- tion.
A purchase requisition system requires each officer, department head, board of committee authorized to ex- pend money to initiate a purchase order for supplies, ma- terials or contract for services. All purchase orders must be in triplicate; one to be designated for the vendor, one to be designated for and delivered to the town account- ant, and one to be designated for the files of the officer, department head, board or committee issuing the order. The order designated for the vendor shall be submitted to the town accountant and shall not be delivered to the vendor until the town accountant shall have certified thereon that there is sufficient unencumbered balance of the appropriation to be charged to pay the amount due under the order. Verbal orders may be given for orders for supplies, materials and services for a nominal amount, (usually $20.00 to $25.00). Such verbal orders have to be confirmed in writing on the day orders are given and immediately transmitted to the town accountant and shall be subject to his certification as aforesaid.
Each head of a department, board or committee au- thorized to expend money shall furnish the town account- ant at the close of the financial year, a list of bills remain- ing unpaid, showing to whom and for what due, and their amounts; and the town accountant shall incorporate the same in his annual report covering the financial transac- tions of the town. A final warrant can be prepared, usual- ly as of January 10th listing bills received after the end of the year. By checking out the commitments or encum-
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Eighty-sixth Annual Report .
bered amounts all bills can be processed or listed as un- paid with assurance of accuracy.
At the present time there is no specific requirement that the department heads abide by the above regulation and our accounting officer would have no means of know- ing an expense had been committed and a bill was out- standing.
The posting of each purchase requisition before ap- proval would assure the town that each department was operating within the appropriation voted and that all ex- penditures were in accordance with the intent of the arti- cle or budget item. Expenditures have been made that were beyond the scope of the article and this is not correct procedure. The authority is in the hands of the voters to decide for what purposes money shall be spent and the amount that is to be spent. If an error has been made in the article or appropriation it should be referred back to the voters for a decision. The voters may then vote to re- scind the original action or vote an additional sum to com- plete the project as intended.
Under our present system the expenditure has been made and the materials used before the situation is dis- covered. The approval of expenditures before the fact would prevent such practice.
Under the purchase requisition system the incurring of expenditures in excess of appropriations without the knowledge of the town accountant would be a very serious matter. Section 31 of Chapter 44 of the General Laws covers liabilities in excess of appropriation and is so im- portant that it is quoted viz :
"No department financed by municipal revenue or in . whole or in part by taxation, of any city or town, ex- cept Boston, shall incur a liability in excess of the appropriation made for the use of such department, each item recommended by the mayor and voted by the council in cities, and each item voted by the town meeting in towns, being considered as a separate ap- propriation except in cases of extreme emergency
285
Town of Rockland
involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the members of the city council, and in a town by a ma- jority vote of all the selectmen."
Any officer who violates or authorizes or directs any official or employee to violate such provision is liable for fine or imprisonment; and the selectmen shall, and five taxpayers may report such violation to the District At- torney, who shall investigate and prosecute. who shall investigate and prosecute.
Under the above provision it would appear reasona- ble to assume that no town official would be so imprudent as to exceed an appropriation at the risk of prosecution.
The town accountant also has the authority to dis- allow any bill that he considers fraudulent, unlawful or excessive. In addition, if within the judgment of the town accountant, it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance thereof, he shall immediately notify the selectmen and the board, committee, head of department or officer authorized to make expenditures therefrom. This require- ment imposes a very strict regulation and control upon the expenditure of funds.
If the voters feel a purchase requisition system should be adopted then a town By-Law should be adopted. Such a by-law will be included in the warrant for the voters to decide this issue.
Monthly statement: Under the State Accounting sys- tem the general ledger provides a method of arranging the controlling accounts of all financial transactions of the town.
The accounts in the general ledger are separated and grouped in sections as follows :
First Assets and Liabilities
Second Revenue Accounts
Third Appropriation Accounts
Fourth Funded or Fixed Debt
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Eighty-sixth Annual Report
Fifth
Trust Funds
From the ledger, information relative to the condi- tion of the several appropriations may be obtained readily and the administrative officers may be kept constantly in- formed of the amounts expended, also of the amounts available for the balance of the year. This information is very necessary for efficient administration and import- ant in view of the statute which expressly forbids the in- curring of liabilities in excess of the appropriations made for the use of the several departments.
Unless the work of the various departments is well planned, it will be found that the appropriations will be exhausted before the end of the year, with much work still to be done. The usual recourse then is to hold a spe- cial town meeting to provide additional funds. Special town meetings should, in so far as possible, be held only for matters of extreme importance to the town and not for situations of poor planning. A monthly statement would indicate an appropriation shortage was developing and serve as a partial determent.
"An attendance of 200 can appropriate money at a special town meeting, a figure of less than 4% of the reg- istered voters. We should either increase the quorum fig- ure or take a greater civic responsibility and attend spe- cial town meetings.
Regular comparison and reconciliation: As stated above the general ledger provides a means of control in that it has the totals and balances of all accounts. At any time if the monthly balances in the detail accounts do not agree with the control account then there is an indication that an error has developed in some manner.
The outstanding items that caused an unnecessary amount of detailed checking and increased the cost of the audit was failure to reconcile bank statements regularly and to check the control ledger against the tax collector's detail records. The town accountant by means of the gen- eral ledger, could work closely with the Treasurer and
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Town of Rockland
Tax Collector and assist in correcting incidental errors. If these incidental errors are allowed to accumulate over a period of months undetected it becomes necessary to devote many hours of tedious work to ferret them out. To be more specific the following items should be cor- rected :
1. Failure to report tax title takings and transfers of subsequent taxes to the tax title account to the accounting officer at the end of the year.
2. Failure to turn over all cash to the Treasurer at the end of the year with the consequences it is not reflected in the balance sheet.
3. Various differences existing in tax accounts be- cause of incorrect postings or incorrect report- ing.
4. Foreclosure proceedings on all tax title property held over two years should be instituted in ac- cordance with Section 50 of Chapter 60 of the General Laws.
Because of the increase in the volume of work in both the tax collector's office and that of the Treasurer this committee feels they would both benefit from the assist- ance a town accountant could give them. Whether or not these two departments have sufficient clerical assistance to carry out the duties of the office is beyond the scope of this committee to determine.
Auditors: If the town should choose to approve a town accountant the position of Town Auditor could be abolished if the town so voted. The salaries of the Audi- tors total $540.00 annually.
The Auditors of a town have certain duties which in- clude the examination of books and accounts of all town officers and committees intrusted with the receipt, custody or expenditure of money, and all original bills and vou- chers on which money has been or may be paid from the treasury. Differences in detail records and the control ledger and unpaid bills are not the type of error the audi- tors would be likely to detect.
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Eighty-sixth Annual Report
Under Section 50 of Chapter 41 of the general laws the auditors are only required to examine the accounts at least once in each year, and once in each year, verify the cash balance of each of such officers and committees by actual count of the cash and by reconciliation of bank balances, and shall insert in their annual report their cer- tificate under oath of the facts so found.
For the sum of $540.00 the Auditors must of neces- sity concern themselves principally with the accounting of cash received which is an important function. They cannot be expected to perform the administrative duties of a town accountant.
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