Town annual reports of Acton, Massachusetts 1941-1945, Part 18

Author: Acton (Mass.)
Publication date: 1941
Publisher:
Number of Pages: 840


USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1941-1945 > Part 18


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19,918.36


6,895.51


Tailings


105.50


303.62


Personal Levy of 1941


808.84


461.15


10.83


Poll Levy of 1941


60.00


Poll Levy of 1942


298.00


54.00


Poll Levy of 1943


184.00


Motor Vehicle Exc. Levy, 1940 .. .


26.20


Reserve Int. on Highway Loan


1.00


Motor Vehicle Exc. Levy, 1941


264.49


Reserve Int. on Ladder Truck Notes


3.25


Motor Vehicle Exc. Levy, 1942


1,201.53


417.71


Reserve Old Age Assist. Recovery ..


361.21


Motor Vehicle Exc. Levy, 1943


879.73


Reserve Fund Overlay Surplus ....


7,518.28


6,986.60


Departmental:


Welfare


1,402.48


1,415.23


Old Age Assistance


405.36


383.34


State and Military Aid


210.00


330.00


State Tuition of State Wards


1,384.01


County Dog Account


60.00


48.00


State Aid to Highways


3,139.59


538.25


Revenue Reserved until Collected:


Motor Vehicle Excise Taxes


1,492.22


1,297.44


Tax Title Possessions


73.28


73.28


Tax Judgment Excise


502.62


502.62


Departmental


2,077.84


3,560.58


State Aid to Highways


3,139.59


538.25


-96-


Overdrawn Account: Highways Chap. 81 3,139.59


Liabilities and Reserves


1942 $ 25,000.00


1943


Revenue Loan


Highway Loan


$ 10,000.00


Machinery Fund


598.20


1,146.25


Cemetery Land Fund


387.35


478.35


County Dog Tax


18.60


3.60


Real Estate Levy of 1943


18,315.86


Personal Levy of 1942


1,104.77


Personal Levy of 1943


1,050.96


Fire Dept. Ladder Truck


1,000.00


Special Nurse For the Duration ..


429.00


Reserve for Highway Loan


9,461.75


. . .


·


Overlays Reserves for Abatements:


Levy of 1941


1,557.22


Levy of 1942


1,953.12


1,737.56


Levy of 1943


1,287.54


·


.


.


Tax Titles


356.68


442.95


Tax Titles and Possessions


429.96


516.23


·


Appropriation Balances: Machinery Account


.


Debt Account: State and County Assessment Temporary Highway Loan


Surplus Revenue


71,036.09 89,079.01


238.93


10,000.00


$116,324.80


$127,191.24


$116,324.80


$127,191.24


DEBT ACCOUNTS


Net Funded Debt


18,000.00


19,000.00


High School Bonds


3,000.00


2,000.00


High School Addition Notes


15,000.00


14,000.00


Fire Truck Notes


3,000.00


$18,000.00


$19,000.00


$18,000.00


$19,000.00


..


-97-


.


Trust Accounts


1942


1943


Elizabeth White Charity Fund


26,869.27


27,228.22


Georgia E. Whitney Charity Fund ..


13,548.57


14,284.32


Wilde Memorial Library Fund ...


14,695.11


14,790.03


.Acton Firemen's Relief Fund


2,510.58


2,773.09


West Acton Firemen's Relief Fund.


634.74


647.49


Cemetery Surplus Fund


1,044.09


1,065.07


Cemetery Perpetual Care Funds ..


47,243.34


48,357.91


Luke Blanchard Cemetery Fund


1,505.60


1,506.14


Susan Noyes Hosmer Cemetery Fd ..


82,958.93


84,207.80


Sarah J. Green Cemetery Fund


154.03


157.12


Charlotte L. Goodnow Fund


3,465.54


3,465.54


$194,629.80


$198,482.73


$194,629.80


$198,482.73


Respectfully submitted,


HOWARD L. JONES, Town Accountant.


.


Trust Funds, Cash and Securities ... $194,629.80


1942


1943 $198,482.73


-98-


-99-


AUDITOR'S REPORT


October 28, 1943.


To the Board of Selectmen :


Mr. George A. Morse, Chairman Acton, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Acton for the period from No- vember 20, 1940 to August 21, 1943, 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


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 Acton for the period from November 20, 1940, the date of the previ- ous examination, to August 21, 1943, and submit the follow- ing report thereon :


The books and accounts of the town accountant were examined and checked. The ledger accounts were an- alyzed, the recorded receipts and payments being checked with the treasurer's books. The appropriations voted by the town and the transfers from the reserve fund, as recorded, were checked with the town clerk's records of financial votes passed at town meetings and with the finance com- mittee's records of authorized transfers from the reserve fund. A trial balance was taken off, and a balance sheet,


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showing the financial condition of the town as of August 21, 1943, was prepared and is appended to this report.


As may be seen from the balance sheet, the town is in very good financial condition.


The balance sheet also shows several appropriation overdrafts, which are contrary to the provisions of Section 31, Chapter 44, General Laws. However, overdrafts in Chapter 81 or 90 highway appropriations, toward which the State and County contribute funds, may be avoided by the issuance of temporary loans under Section 6A, Chapter 44, General Laws. If the town desires to avoid such loans, an appropriation could be voted from available funds for the amount of the State's and County's allotments, with a provision that the reimbursements from the State and County be credited back upon their receipts to surplus rev- enue.


The books and accounts of the town treasurer were examined and checked. The cash book additions were ver- ified and the recorded receipts were analyzed and com- pared with the town accountant's ledger, with the records in the various departments, and with other sources from which money was paid into the town treasury. The dis- bursements were checked with the selectmen's warrants authorizing the treasurer to pay out town funds, and the cash balance as of August 21, 1943, was proved by recon- ciliation of the bank balance with a statement furnished by the bank of deposit and by actual count of the cash in the office.


The recorded payments of debt and interest were proved with the amounts falling due and by examination of the cancelled securities and coupons on file.


The records of tax titles held by the town were exam- ined. The amounts added to the tax title account were compared with the tax collector's records, the reported re- demptions were checked with the receipts as recorded on the treasurer's cash book, and the tax title deeds as listed were checked with the records in the Registry of Deeds.


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The savings bank books and securities representing the investment of the several trust funds in the custody of the town treasurer and the trustees were examined. The income was proved, the disbursements were verified by com- parison with the vouchers on file, and the transfers to the town were checked with the receipts as recorded on the treasurer's cash book.


It is again recommended that trust fund income be withdrawn from the savings banks before the payment of bills chargeable to such income is made.


The books and accounts of the tax collector were ex- amined and checked. The poll, property, and motor ve- hicle excise taxes outstanding at the time of the previous examination and all subsequent commitments were audited and reconciled with the assessors' warrants. The pay- ments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the as- sessors' records of abatements granted, and the outstand- ing accounts were listed and reconciled with the respective ledger accounts.


It is recommended that the tax collector's payments to the treasurer be made at least weekly, as required by the provisions of Section 2, Chapter 60, General Laws.


Verification of the outstanding accounts was made by sending notices to a number of persons whose names ap- peared on the books as owing money to the town, the re- plies received thereto indicating the accounts as listed are correct.


The records of dog and sporting licenses issued by the town clerk were examined and checked. The recorded payments to the treasurer and to the State were verified and the town clerk's cash balance on September 18, 1943, was proved by count of cash in the office.


Payments of dog license receipts by the town clerk to the town treasurer should be made on the first Monday of each month or oftener, as required by Section 147, Chapter 140, General Laws, as amended, while payments to the Di-


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vision of Fisheries and Game of money collected for sport- ing licenses must also be made on the first Monday of each month, in accordance with the provisions of Section 13, Chapter 131, General Laws, as amended by Chapter 599, Acts of 1941.


The surety bonds of the town officials required by law to furnish them were examined and found to be in proper form.


The available records of accounts receivable of the welfare department, including the bureau of old age as- sistance, were examined, the payments made to the treas- urer and disallowances by the State were verified, and the outstanding accounts as of August 21, 1943, were listed and reconciled with the town accountant's books.


The accounts of the sealer of weights and measures were examined and checked and the payments to the treasurer were verified. Attention of the sealer is called to Section 34, Chapter 98, General Laws, which requires all fees collected to be paid into the town treasury monthly.


The records of licenses and permits issued by the se- lectmen and the health department, as well as the records of all other departments collecting money for the town, were examined, checked, and reconciled with the treas- urer's and the town accountant's books.


It was noted that the receipts for licenses and permits issued by the health department during the year 1942, were not paid over to the treasurer until September 4, 1943, and it is therefore recommended that all such receipts be turned into the town treasury each month.


While engaged in making the audit, cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.


Respectfully submitted,


HERMAN B. DINE,


Assistant Director of Accounts.


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RECONCILIATION OF TREASURER'S CASH


Balance November 20, 1940


$ 61,424.18


Receipts :


Nov. 20 to Dec. 31,


1940


. $ 36,655.95


1941


253,527.52


1942 236,284.26


526,467.73


$587,891.91


Payments : Nov. 20 to Dec. 31,


1940 $ 49,699.83


1941 238,871.70


1942 224,435.23


$513,006.76


Balance Dec. 31, 1942


74,885.15


$587,891.91


Balance Jan. 1, 1943


$ 74,885.15


Receipts Jan. 1 to


Aug. 21, 1943


74,082.11


Unpaid warrant No. 259


125.00


$149,092.26


Payments Jan. 1 to


Aug. 21, 1943.


$129,478.73


Balance Aug. 21, 1943 :


First Nat. Bank,


Ayer


$ 17,719.65


Cash in office ver- ified 1,891.38


Cash variation


.


2.50


19,613.53


$149,092.26


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First National Bank, Ayer


Balance August 21,


1943, per state- . ment $ 24,331.21


Balance August 21,


1943, per check book $ 17,719.65


Outstanding checks


Aug. 21, 1943,


per list


6,611.56


$24,331.21


RECONCILIATION OF COLLECTOR'S CASH


Cash balances August 21, 1943, per tables :


Polls 1941 . $ 14.00


Personal property taxes 1941 . . 111.18


Real estate taxes


1941 267.73


Polls 1942


12.00


Personal property taxes 1942 78.10


Real estate taxes


1942 1,005.14


Polls 1943


204.00


Personal property taxes 1943 207.46


Real estate taxes 1943 8,786.95


Motor vehicle ex-


cise taxes 1941


12.61


Motor vehicle ex-


cise taxes 1942


144.36


-105-


Motor vehicle ex-


cise taxes 1943 232.17 .


Interest and costs on taxes 77.07


$11,152.77


Excess cash August 21, 1943 .


1.33


$11,154.10


Collector's overpay-


ments to treas-


urer, polls 1943


$100.00


Cash on hand Aug.


21, 1943 :


Concord National


Bank $10,605.54


In office, verified . 448.56


$11,054.10


$11,154.10


Concord National Bank


Balance August 21, 1943, per state- ment


$12,251.20


Balance August 21, 1943, per check book $10,605.54


Outstanding checks


Aug. 21, 1943,


per list 1,645.66


$12,251.20


Balance Sheet, August 21, 1943 General Accounts


Assets


Liabilities and Reserves


Cash: In Banks and Office .... Accounts Receivable : Taxes :


$ 19,613.53


State Tax and Assessments State Tax


$3,100.00


State Parks and Reser- vations Tax


93.15


Levy of 1941:


Polls


$ 42.00


· County Tax


County, Dog Licenses


763.80


Real Estate


1,577.19


$ 1,922.36


Levy of 1942:


86.96


Polls


$ 154.00


361.21


Personal Property 712.71


Real Estate


11,804.93


82.00


12,671.64


408.35


Road Machinery Fund


440.00


Polls


$ 560.00


Federal Grants:


Personal Property .


10,911.24


Real Estate


79,975.89


91,447.13


Administration 36.42


2,685.99


Motor Vehicle Excise Taxes:


2,718.24


Levy of 1941


$ 132.10


Levy of 1942


601.98


Levy of 1943


875.48


1,609.56


Surplus


5,522.28


Tax Judgments, Motor Vehicle Excise . .. . .


502.62


Overlays Reserved for Abatement of Taxes :


Tax Titles and Posses- sions:


Levy of 1941


1,432.52


Tax Titles 374.79


Levy of 1942


1,814.32


Tax Title Possessions


73.28


Levy of 1943


2,759.62


448.07


6,006.46


-- 106-


Old Age Assistance: Assistance $ 2,649.57


106,041.13


Unexpended Appropria- tion Balances . . Reserve Fund, Overlay


57,550.88


Levy of 1943:


Victory Tax Deductions, Due Collector of In- ternal Revenue .... Old Age Asst. Recovery Tailings, Reserved for Un- claimed Checks ... Sales of Cem. Land Fd ...


$ 3,193.15 4,410.69


Personal Property . 303.17


Departmental: Sundry Public Welfare Old Age Assistance State Aid


1,826.21


1,515.23


818.69


Tax


1,609.56


Tax Title


448.07


Departmental


4,260.13


State and County Aid to


Highways


8,795.00


State


7,295.00


County


1,500.00


Surplus Revenue


71,032.83


Estimated Receipts, to be Collected


22,530.90


Due from Trust Funds :


Cemetery Perpetual Care Funds


1,164.30


Susan Hosmer Ceme-


tery Fund


92.00


Library, Book Acct. ·


75.13


1,331.43


Overdrawn Accounts:


Treasurer's and Collec- tor's Bonds


2.00


Moth Department


1.70


Tree Warden


17.13


Highways, Chapter 81 ..


2,486.41


Interest on Rev. Loans


50.00


2,557.24


$167,689.61


Revenue Reserved Until Motor Vehicle Collected: Excise


100.00


4,260.13


State and County Aid to Highways:


15,112.76


8,795.00


-- 107-


$167,689.61


DEBT ACCOUNTS


Net Funded or Fixed Debt


$ 16,000.00 High School Loan Schoolhouse Addition Loan


$ 2,000.00 14,000.00


$ 16,000.00


16,000.00


TRUST FUNDS


Trust Funds, Cash and Securities :


In Custody of Town Treasurer


In Custody of Trustees.


$195,885.22 3,465.54


Charity Fund


14,389.32


Wilde Memorial Library Fund


14,857.90


Acton Firemen's Relief Fund


2,765.68


West Acton Firemen's Relief Fund


634.74


Cemetery Perpetual Care Funds


48,937.96


Cemetery Surplus Fund


1,044.09


Luke Blanchard Ceme- tery Fund . .


1,513.05


Susan Noyes Hosmer


Cemetery Fund


84,268.09


Sarah J.


Green Burial


Fund


154.03


$195,885.22


In Custody of Trustees: Charlotte L. Goodnow


Fund


3,465.54


$199,350.76


-108-


$199,350.76


In Custody of Town Treas .: Elizabeth White Charity Fund


$27,320.36


Georgia E. Whitney


ANNUAL REPORT


of the


SCHOOL DEPARTMENT


of the


TOWN OF ACTON MASSACHUSETTS


RATED


JRP


DONI


-1735.


^ACTON.º


For the Year Ending December 31, 1943


-111-


ORGANIZATION


School Committee


Mr. Walter B. Stevens, Chairman Term expires 1944


Mr. Waldo J. Flint


Term expires 1946


Mrs. Arthur Fraser Term expires 1944


Mr. Robert C. Hall Term expires 1945


Mr. Richard Lowden Term expires 1945


Mrs. G. Howard Reed Term expires 1946


Meetings of the School Committee


Regular meetings of the school committee are held the first Tuesday of each month in the high school at 8:00 P. M. Exceptions may be made during July and August.


Superintendent


Richard B. Greenman


Office-High School Building, Telephone 110 School Physician Ernest A. Mayell, M. D.


East Acton, Telephone 345-3


School Nurse Mrs. Simon D. Taylor, R. N.


North Acton, Telephone 33-22


Attendance Officer Carl Anderson


West Acton, Telephone 110 or 16-12 Custodians :


High School, Tel. 110 Carl Anderson


Center School, Tel. 86 Harry E. Holt


South School, Tel. 445 Benjamin Sawyer


West School, Tel. 105 Ernest G. Banks


Tentative Calendar for 1944


January 3-Schools open.


February 18-Schools close.


February 28-Schools open.


April 14-Schools close.


April 24-Schools open.


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May 30-Memorial Day.


June 9-Elementary schools close.


June 16-High school graduation. June 23-High school closes.


School Year 1944-1945


September 6-High school opens.


September 11-Elementary schools open.


October 12 and 13-Holiday (Columbus Day).


October 27-Teachers' Convention.


Nov. 30 and Dec. 1-Thanksgiving Recess.


December 21-Schools close at noon.


1945


January 2-Schools open


February 16-Schools close.


February 26-Schools open.


April 13-Schools close.


April 23-Schools open.


May 30-Holiday (Memorial Day).


June 8-Elementary schools close.


June 15-High School graduation.


June 22-High school closes.


No School Signal-All schools all day


7:00 A. M., fire whistle in all precincts-2-2-2-2. 7:00-8:00 A.M., radio announcements over WBZ and WEEI.


STANDING RULES OF THE SCHOOL COMMITTEE


1. Admission to School (as amended by vote of the school committee November 2, 1943)


Children shall not be admitted to the public school un- less they are 5 years, 9 months of age on or before Septem- ber 1. Ordinarily, entrance must come during the first two weeks of school. All children entering for the first time must present birth and vaccination certificates.


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2. School Sessions


The total length of sessions shall be 51/4 hours in the elementary schools and 6 hours in the high school, with suf- ficient recesses. The doors of schools shall not be opened to pupils except by the principals, or persons delegated by the principals.


3. School Buses


All pupils living a mile or more away from the schools they attend are entitled to bus transportation. Bus pupils must meet the bus schedule and, while on the bus, conduct themselves properly.


4. Excuses for Absence and Tardiness (as amended by vote of the school committee January, 1944).


Pupils are expected to attend school regularly except for illness. They must present a written excuse signed by parent or guardian stating a definite reason for each ab- sence or tardiness.


5. Detention


Pupils may be detained after school in the afternoon not longer than 30 minutes in the elementary schools and for a longer period in the high school.


6. Contagious Diseases .


State Laws: Chapter 71, Section 55; Chapter 76, Sec- tion 15:


"A child from a household where a person is ill with smallpox, diphtheria, scarlet fever, measles, or any other infectious or contagious disease, or from a household ex- posed to contagion from any such disease in another house- hold, shall not attend any public school during such illness or exposure until the teacher of the school has been fur- nished with a certificate from the local board of health, school physician or from the attending physician, stating that danger of conveying such disease by such child has passed."


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7. School Property


Pupils shall be held responsible for books loaned to them by the school authorities and shall not mar or injure any form of school property.


8. Fire Drill (as amended by vote of the school committee January, 1944).


Fire drills shall be held at least once a month in all schools.


-


-115-


TEACHERS IN SERVICE As of January 1, 1944


Center School


Appt.


Graduate of


Home Address


#Ruth Johnson (Mrs.), Prin.


1935


Lesley School


West Concord


Dardana Berry (Mrs.)


1943


Framingham Normal


Helga Archer (Mrs.)


1943


Fitchburg Normal


Acton Stow


South School


Julia McCarthy, Prin.


1906 Fitchburg Normal


South Acton


Florence Merriam


1927


Fitchburg Normal


South Acton


Carolyn Tuttle, B. S. E.


1940


Fitchburg State College


South Acton


West School


"Grace Callanan, B. S. E., Prin.


1935 Fitchburg State College


West Acton


Alice Feehan, B. S. E.


1938


Fitchburg State College


South Acton


Carrie F. Wells


1943


Fitchburg Normal


South Acton


High School


Richard B. Greeman, Prin. A. B., Ed. M.


1935


Harvard University


West Acton


Walter W. Holt, Vice-Prin. of S. H. S., B. S., M. A.


1928


Dartmouth College Boston University


East Acton


##Richard E. Bradford, Vice- Prin. of J. H. S., B. S. E. 1943 Lydia Abbott, A. B. 1942


Bridgewater State Coll.


South Acton


Colby College


West Acton


Margaret Boornazian


1929


Burdett College


West Acton


Mary Emerson (Mrs.) B. S.


1943


New Hampshire Univ.


South Acton


Wilbert Hayes


1942


Gorham Normal


West Acton


Henry Hopkinson, L.L.B.


1930


Marjorie Jones, B. S. 1931


South Acton


Barbara Kundhardt (Mrs.) B. S.


Boston University


West Acton


Norma Leppanen, A. B.


1943


Colby College


West Acton


Henrietta Schmidt, B. S.


1943


Boston University


West Acton


Marion Towne, A. B.


1921


Smith College


Concord


Supervisors


Dorothy Beers, B. S. P. E.


1943


B. U. Sargent College


South Acton


Jeanne Toohey (Mrs.)


1943


Mass. School of Art


Maynard


Charles K. Yeremian


1941


Longy School of Music


Watertown


#Acting Principal


** Acting Vice-Principal


Northeastern Law School West Acton Simmons College


1943


Boston University


-116-


REPORT OF SCHOOL COMMITTEE


To the Voters of Acton :


The school committee herewith presents its report for the year 1943 together with the report of the superintendent of schools, which has been accepted by the committee.


The committee as a whole has worked in complete unison and has tried at all times to give you the very best service they could possibly render.


The schools have lost many fine teachers to the armed services but we feel that the new teachers obtained to fill these vacancies are and will be a credit to the Acton school system.


During the summer vacation the committee decided that due to the apparent seriousness of the fuel situation it would be good judgment to buy and have delivered the complete winter's supply of fuel for all school buildings. One year's supply was delivered and this will assure the people of Acton that the schools will not be in any danger of being without fuel. This fuel was supplied by local com- panies.


During the year the pupils of all schools have done re- markable work in the purchasing of war bonds and stamps and the parents and pupils should be congratulated.


Due to O. D. T. rulings the bus service this past year l'ad to be cut in places. At the present time these routes are in the process of being lengthened and as rules are re- Taxed, will be lengthened more. The parents, pupils, and bus contractor co-operated with the committee splendidly on this matter.


The committee voted to give diplomas to all seniors in service and presented these to their mothers at the gradua- tion exercises in June 1943.


-117-


During the year a survey was made of the lighting sys- tem in the grade schools by a lighting engineer of Boston, Massachusetts. The lighting was found to be very inade- quate and one room in the South School was equipped with new fluorescent lights. The committee would like to have the parents look at these lights and the committee has a special article in the Town Warrant asking for $1,500 to install this type of lighting in all class rooms of the grade schools.


The high school roof, which has needed constant at- tention, will need a complete new covering and a special article has been put in the Town Warrant for $1,500 for this work.


Shop work in the Industrial Arts Department is very essential in these times due to war industries. The present equipment needs replacement and some is not safe. The committee is asking, through a special article in the Town Warrant, for $1,500 to be granted to make this department practical and efficient.


In closing, the committee wishes to thank the parents, pupils, and teachers for the fine co-operation given them during the year 1943.


Respectfully submitted, WALTER B. STEVENS, Chairman.


Comparison of Net Cost of Acton Schools


Received by Town Treasurer on account of schools:


1942 1943


Commonwealth of Massachusetts : General School Fund, Part 1 (State aid on account of teachers' salaries) $4,519.00 $4,553.00


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Tuition of State Wards (full)


1,315.39 1,222.01


Vocational Education -


Arthur A. Hansen Trade School and Waltham Part- time Co-operative School (one-half)


212.40


137.78


City of Boston, tuition of wards


172.26


184.68


Town of Boxboro, tuition. . . .


1,600.00


2,856.11


Town of Westford, tuition . .


132.12


335.09


Boston Typewriter Company 5 typewriters sold to U. S. Treasury Department Pro- curement Program


190.00


Total received


$7,951.17


$9,478.67


Appropriated


$52,100.00 $58,000.00


Spent from appropriation


52,080.83


57,990.92


Received by town treasurer


7,951.17


9,478.67


Net cost


$44,129.66 $48,512.25


Notes :


1. Receipts were larger in 1943 chiefly because of


a. Increased tuition rates.


b. Increase in Boxboro students from 17 to 20.


c. Sale of 5 typewriters to the U. S. Treasury De- partment.


2. The net cost of education in Acton in 1942 was 15% less than the amount appropriated. In 1943, although the appropriation was increased $5,900, the net cost was still 15% less than the amount ap- propriated.


3. In comparing the school costs in 1942 and 1943, the increase in appropriation was $5,900 but the increase in net cost was only $4,382.59.


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ACTON SCHOOL DEPARTMENT


Proposed Budget for 1944


1943


1944


2. Supt. and General Expense


$2,500


$2,500


3. Supervisors (3)


3,550


4,124


4. Principals


High


1,200


1,300


Elementary (3)


4,940


4,980


5. Teachers


High (12)


21,140


21,340


Elementary (6)


9,410


8,760


6. Textbooks


700


986


7.


Stationery and Misc. Supplies


1,350


1,200


8. Wages of Janitors


3,840


4,440


9. Fuel


2,180


2,180


10. Janitor Supplies and Power


1,200


1,200


11.


Repairs


500


600


12. Libraries


200


200


13. Health


300


300


14. Transportation


· 4,750


4,750


15. Sundries


140


140


16. Vocational Education


100


$58,000


$59,000


Paid For Support For Year Ending December 21, 1943




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