USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1961 > Part 11
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Elections and Registrations:
Salaries and Wages
2,300.00
1,914.15
385.85
Expense
560.00
-
R
219.49
779.49
Planning Board:
Expense
1,500.00
1,210.99
289.01
Guarantee Deposits
B
50.73
A 50.73
C
125.00
26.25
98.75
Board of Appeals:
Expense
50.00
11.80
38.20
Guarantee Deposits
B
7.26
A
7.26
-
C
96.00
57.76
38.24
-
Expense
1,275.00
155
THE TOWN OF ACTON
Archives Committee -- Expense
150.00
14.00
106.00
Engineering Department:
Salaries and Wages
11,800.00
11,053.20
746.80
Expense
1,850.00
1,786.08
63.92
A 57.99
Total General Government
$54.913.48
$51,149.89
$3,705.60
BUILDINGS AND GROUNDS
Maintenance:
Salaries and Wages
$4,515.00
$3,865.76
$649.24
Expense
5,210.00
4,985.32
224.68
Total Buildings and Grounds
$9,725.00
$8,851.08
$873.92
PROTECTION OF PERSONS AND PROPERTY
Police:
Salaries and Wages
$50,150.00
$49,153.56
$996.44
Expense
6.955.00
6,764.12
190.88
Cruisers (1960)
B
4,100.00
3.972.55
127.45
Fire:
Salaries and Wages
R
165.00
15,722.47
2.53
Expense
10.325.00
10,302.35
22.65
Fire Alarm System:
Salaries and Wages
6,010.00
5,991.39
18.61
Expense
2,850.00
2,833.39
16.61
Hydrant Rental
12,600.00
12.600.00
Article 42 ---
Water Extension to Dump
200.00
107.50
92.50
West Fire House -
Construction
B
733.06
733.06
-
Sealer of Weights and Measures:
Salary and Travel
360.00
360.00
-
Expense
50.00
25.82
24.18
Moth Department :
Wages
3,580.00
3,114.96
465.04
Expense
1,700.00
1,597.05
102.95
Town Forest Maintenance
100.00
76.00
24.00
Shade Tree Replacement
425.00
422.70
2.30
Tree Warden:
Wages
2,885.00
2.701.38
183.62
Expense
1,100.00
-
R
1.49
1,101.49
-
15,560.00
156
226th ANNUAL REPORT OF
Wire Inspector:
Salary and Travel
2,000.00
1,949.00
51.00
Expense
100.00
-
100.00
Building Inspector:
Salary and Travel
4,300.00
4,099.00
201.00
Expense
150.00
92.50
57.50
Dog Officer:
Wages and Travel
515.00
505.00
10.00
Building Committee
50.00
26.95
23.05
Civil Defense
285.00
281.33
3.67
Total Protection of Persons and Property
$127,249.55
$124,533.57
$2,715.98
HEALTH AND SANITATION
Health:
Salaries:
Board
$275.00
$275.00
$
Secretary
3,190.00
3,187.60
2.40
Town Nurse
4,180.00
4,177.68
2.32
Assistant Nurse
660.00
428.49
231.51
Agent and Assistant Agent
4.520.00
4,267.25
252.75
Dump Custodian
858.00
832.00
26.00
Assistant Dump Custodian
354.00
288.00
66.00
Expense:
Board
1,875.00
1,379.47
495.53
Town Nurse
1,210.00
1,210.00
Medical Supplies
250.00
212.50
37.50
Laboratory Fees
500.00
500.00
Hospitals and Sanitoriums
1,500.00
1,500.00
School Clinics
1,000.00
847.62
152.38
Garbage
11,135.00
11,135.00
-
Inspector of Animals:
Salary
150.00
150.00
-
Expense
30.00
13.20
16.80
Plumbing Inspectors
2,400.00
2,083.50
316.50
Mosquito Control
4,500.00
2,654.00
1,846.00
Total Health and Sanitation
$38,587.00
$35,141.31
$3,445.69
HIGHWAYS
Village Highways
$5,630.00
$5,322.51
$307.49
Drainage
12,0,00.00
11,789.39
210.61
Chapter 81 Highways
12,400.00
-
-
G
17,875.00
29,911.60
363.40
THE TOWN OF ACTON
157
Chapter 90 Highways -
Maintenance
2,000.00
-
-
G
3,000.00
5,000.00
Snow Removal
26,000.00
-
R
5,654.69
31,654.69
Traffic Signs and Lines
1,750.00
1,731.95
18.05
Vacations and Holidays
2,055.00
2,093.54
-
Sidewalk Maintenance
500.00
270.26
229.74
Highway Machinery Maintenance
R
1,325.00
7,782.50
42.50
Street Lighting
.............. ...
14,750.00
13,755.09
994.91
Chapter 90 Highways -
B
13,011.00
5,950.00
G
17,850.00
25,713.11
11,097.89
Article 39 - Sidewalk - Main Street
7,500.00
4,637.25
2,862.75
Article 31 - Speed Limit Signs
450.00
449.60
.40
Town Dump
4,758.00
R
367.64
4,806.94
318.70
Total Highways
$161,364.87
$144,918.43
$16,446.44
CHARITIES
Welfare District Administration and
Welfare Board Salaries
$2,675.00
$2,675.00
$ -
Public Assistance
65,000.00
64.596.58
403.42
General Relief and Disability Assistance B
166.44
G
1,724.26
1,132.65
758.05
Old Age Assistance
B
21,901.56
G
21,259.60
L
2,739.39
14.936.56
30.963.99
Aid to Dependent Children
B
13,435.25
G
4,955.84
3,423.30
14,967.79
Medical Aid
G
14,264.23
8,735.11
5,529.12
Total Charities
$148,121.57
$95.499.20
$52.622.37
VETERANS' AID
Veterans' Benefits :
Aid
$12,500.00
$10,674.35
$1,825.65
Agent's Salary
600.00
600.00
-
Agent's Expense
250.00
242.98
7.02
-
R
38.54
6,500.00
Construction
9 73
158
226th ANNUAL REPORT OF
Veterans' Services:
Salary
600.00
600.00
Expense
25.00
23.00
2.00
Total Veterans' Aid
$13.975.00
$12,140.33
$1.834.67
RECREATION
Wages
$1,200.00
$1,067.20
$132.80
Expenses
1,000.00
467.19
532.81
Water Safety Program
600.00
600.00
Article 19 - SeeSaws
800.00
655.65
144.35
Article 20 - Relocate Playground Fence
290.00
182.50
107.50
Total Recreation
$3,890.00
$2,972.54
$917.46
EDUCATION
Instruction
Local
$261,941.00
$261,941.00
$
Regional
212,168.98
212,168.98
Textbooks and Supplies
Local
14,646.00
13,339.49
1,306.51
Regional
14,986.00
14,986.00
-
Plant Operation
Local
33,325.00
33,294.33
30.67
Regional
24,757.28
24,757.28
Blanchard Auditorium
Local
8,400.00
8,400.00
Regional
4,807.56
4,807.56
Maintenance
Local
3,116.00
3,085.53
30.47
Regional
1.412.22
1,412.22
Auxiliary Agencies
Local
28,400.00
28,197.88
202.12
Regional
8,739.15
8,739.15
-
General Control
Local
9,400.00
9,062.50
337.50
Regional
9,763.45
9.763.45
-
Outlay
Local
1,497.00
684.53
812.47
Regional
1,393.04
1,393.04
-
Contingency Fund
Local
500.00
470.92
29.08
Regional
174.36
174.36
Other Regional
Transportation
8,184.25
8,184.25
Athletic Fund
3,333.70
3,333.70
-
-
159
THE TOWN OF ACTON
Cafeteria
B C
4,876.89 50,431.62
49,577.66
5,730.85
Vocational Tuition and Transportation .. 3,500.00
3.452.07
47.93
Elementary School - Construction
B
47,766.35
7,062.15
S
39,974.87
729.33
School Maintenance -
Federal P. L. 815
B
1,921.30
G
9,472.16
10,573.78
819.68
School Maintenance
Federal P. L. 874
B
23,277.32
11,825.86
25,136.44
Julia McCarthy School Addition -
Architect
S
10,000.00
6,456.50
3,543.50
Construction
S
65,000.00
65,000.00
Total Education
$880.875.61
S 39,974.87 $737,144.19
$103.756.55
LIBRARIES
Salaries and Wages
$6,045.00
$5,889.34
$155.66
Expense
1,700.00
1.575.68
124.32
Books
B
202.81
1,200.00
T
2,114.17
3,473.28
43.70
Total Libraries
$11.261.98
$10.938.30
$323.68
CEMETERIES
Salaries and Wages
$15,500.00
$14,405.30
$1,094.70
Expense
2.650.00
2.591.46
58.5.4
Funds:
B
$248.11
$1.445.81
$302.30
Hosmer
B
139.43
T
2.000.00
1.769.21
370.22
Blanchard
B
3.50
T
30.00
30.00
3,50
Wetherbee
B
27.59
T
125.00
147.51
5.08
Raymond
....
B
25.00
T
75.00
62.41
37.59
Whitney
B
10.02
T
100.00
13.76
66.26
G
13,684.98
-
Perpetual Care
T
1.500.00
160
226th ANNUAL REPORT OF
Knowlton
B
10.56
T
25.00
14.00
21.56
Davis
B
18.16
32.21
35.95
Watson
B
13.25
34.74
33.51
Wells
B
25.69
26.34
24.35
Conant
T
25.00
7.65
17.35
Ames
B
.38
5.67
19.71
Hoit and Scott
T
25.00
8.19
16.81
O'Neill
T
28.00
3.00
25.00
Total Cemeteries
$22,759.69
$20,627.26
$2,132.43
OTHER CLASSIFIED EXPENSES
Town Reports ....
$2,700.00
$2,670.86
$29.14
Workmen's Compensation
4,000.00
3,848.71
151.29
Surety Bonds
700.00
547.35
152.65
Fire Insurance - Town Buildings
3,722.38
3,722.38
-
Boiler and Machinery Insurance
800.00
769.39
30.61
Motor Vehicle Liability Insurance
2,500.00
R
141.24
2,641.24
-
Memorial Day
800.00
777.50
22.50
Miscellaneous
1,000.00
462.98
537.02
Total Other Classified Expenses
$16,363.62
$15.440.41
$923.21
PENSIONS
Pension Fund
$8,036.90
$8,036.90
$
Pension Fund Expense
326.00
326.00
Military Service Fund
13.86
13.86
-
AMORTIZATION OF DEBT AND INTEREST REQUIREMENTS
McCarthy Elementary School:
Debt
$15,000.00
$15,000.00 3,400.00
$
Interest
New Elementary School:
Debt
45,000.00
45,000.00
-
Interest
25,380.00
25,380.00
-
Total Pensions
$8,376.76
$8,376.76
$ -
T
50.00
T
55.00
T
25.00
T
25.00
3,400.00
THE TOWN OF ACTON
161
Regional School:
Debt
37,620.00
37,620.00
-
Interest
10,123.25
40,123.25
West Fire House:
Debt
12,000.00
12,000.00
Interest
792.00
792.00
Anticipation of Revenue Notes:
Interest
R
55.91
380.91
-
-
1,200.00
Total Amortization of Debt and Interest
Requirements
$180,896.16
$179.696.16
$1,200.00
SPECIAL ARTICLES
Article 4 (1960) Town Hall Heating System
$1.800.00
$1,718.16
$81.81
Article 12 (1960) Fire Alarm Extension
B
1.342.00
1,293.40
48.60
Article 14 (1960) Fire Alarm Num- bering System B
354.52
354.10
.12
Article 15 (1960) Building Committee - South Fire Station
2,791.00
110.21
2.680.79
Article 2 (STM 12-12-60) Front End Loader - Highway Department .B
500.00
500.00
Article 3 (STM 12-12-60) Radio-High- way Department Truck B
538.00
538.00
Article 5 - Stabilization Fund
7,000.00
7.000.00
-
Article 6 - Fire Truck
18.000.00
17.985.00
15.00
Article 7- Fire Chief Car
1.800.00
1.799.81
.19
Article 9 - Drainage Study
3.700.00
-
3,700.00
Article 11 - Office Furniture
200.00
139.46
60.54
Article 12 - Office Equipment
300.00
255.08
44.92
Article 13 - Personnel By-Law Study ...
1.000.00
1.000.00
Article 14- Civil Defense - Receiver - Transmitter
395.00
395.00
-
Article 15 - Painting Library
150.00
100.00
50.00
Article 16- Library Furniture
950.00
876.16
73.81
Article 17 - South Fire Station -Con-
struction
40.000.00
D
60,000.00
82.157.74
17.842.26
-
325.00
Miscellaneous Interest
1,200.00
-
-
162
226th ANNUAL REPORT OF
Article 23 - Records - Registry of
Deeds
2,000.00
1,774.85
225.15
Article 25 - Check Protector-Treasurer
310.00
272.50
37.50
Article 26- Hand Power Mowers
200.00
200.00
-
Article 28 - Town Hall Clock
750.00
-
750.00
Article 29 - Martin Street - Culvert and Bridge
2,500.00
2,500.00
Article 32 - Highway Dept. Truck
5,840.00
5,840.00
Article 36- Industrial Development
Commission
500.00
222.95
277.05
Article 44 - Fire Alarm Extension Robbins Park
2,900.00
-
2,900.00
Article 45 - Fire Alarm Extension
Ethan Allen Drive
400.00
-
400.00
Article 46 - Fire Alarm Extension
Oakwood and Pinewood Roads
600.00
-
600.00
Article 2 (STM 7-17-61) Air Compres- sor - West Station
750.00
737.55
12.45
Group Insurance and Blue Cross E
5,000.00
1,727.64
3,272.36
Total Special Articles Not Classified
$165,870.52
$130,297.91
$35,572.61
A 57.99
Total of All Departmental Items $1.844,230.81 $1,577,727.34
AGENCY AND TRUST
Agency:
State Audit of Municipal Accounts
$1,046.65
State Parks and Reservations
3,300.63
Middlesex County Tax
18,781.06
Middlesex County Hospital Assessment
4,350.06
Middlesex County Dog Licenses
2,084.50
Federal Withholding Taxes
65,373.70
State Withholding Taxes
6,335.04
Massachusetts Hospital Service
6,709.68
Middlesex County Retirement Associa- tion
10,056.86
Massachusetts Teachers' Retirement
Fund
13,102.44
Acton Teachers' Insurance
701.50
Acton Employee Life Insurance
236.64
Trust:
Charity
1,400.00
Cemeteries
2,900.00
Firemen's Relief Fund
290.00
Trust Fund Income
12,297.91
-
S 39,974.87
$226,470.61
-
163
THE TOWN OF ACTON
Refunds:
Taxes
12,974.47
Board of Health
45.00
Unclaimed Checks
8.00
Guarantee Deposits
900.00
Anticipation of Revenue Note
75,000.00
South Fire House Note Issue Expense ....
159.80
Bond Forfeiture - Construction Develop- ment Corp.
1,500.00
Total Agency and Trust
$239,553.94
Grand Total of all Cash Disbursements
$1,817.281.28
Treasurer's Report - Paid Selectmen's Orders for 1961
$1.817,604.53
Less - Checks Canceled
323.25
Net Payments, as above
$1.817,281.28
KEY TO ALPHABETICAL DESIGNATIONS
A - Audit adjustments
B - Balance from previous year
C-Cash receipts
D - Debt Increase
E - Employee Fringe Benefits - Certification under Section 3 of Chapter 32B
G-Grants from Federal, State and County funds
I - Inter-department service transfers
L - Lien Recoveries from Welfare cases
R - Reserve Fund transfers
S- Transfer authorized at December 18, 1961 Special Town Meeting T- Trust Fund transfers
164
226th ANNUAL REPORT OF
ASSESSOR'S REPORT - 1961
Taxes Assessed as follows:
Building, execlusive of land
$10,820,885.00
Land
1,260,575.00
Personal
829,455.00
Total Valuation
$12,910,915.00
Valuation - January 1, 1960
$11,542,975.00
Increase in Valuation
1,367,940.00
Rate of Taxation - $76.00 per $1,000
Real Estate
$918,190.96
Personal Estate
63,038.58
Polls
4,182.00
Total Taxes Assessed
$985,411.54
Amount of Money Raised :
State Parks and Reservations $4,108.71
State Audit of Municipal Accounts
1,046.65
County Tax
22,190.46
Tuberculosis Hospital Assessment
4,350.06
Town Grant
921,512.82
Overlay
32,202.84
$985,411.54
Motor Vehicle and Trailer Excise:
Number of Vehicles Assessed - 4,128
Commissioner's Value of Motor Vehicles and Trailers $2,526,820.00
Rate of Excise -$66.00
Total Excise 160,544.81
Added Excise of 1960
32,603.71
Number of Vehicles Added Excise - 1,136
Value of Vehicles Added Excise .. $1,021,860.00
Respectfully submitted,
ALBERT P. DURKEE, CARL FLINT, JAMES W. BAKER, Board of Assessors.
165
THE TOWN OF ACTON
TOWN COLLECTOR'S REPORT
TO THE HONORABLE BOARD OF SELECTMEN:
I herewith submit my report for the year 1961.
Personal Property Taxes - 1956
Outstanding January 1, 1961
$272.00
Payments to Treasurer $100.00
Outstanding December 31, 1961
172.00
$272.00
Real Estate Taxes - 1956
Outstanding January 1, 1961
$6.80
Transferred to Tax Titles $6.80
Personal Property Taxes - 1957
Outstanding January 1, 1961
$324.00
Payments to Treasurer $36.00
Outstanding December 31, 1961
288.00
$324.00
Real Estate Taxes - 1957
Outstanding January 1, 1961
$1,743.32
Payments to Treasurer 1961 $1,588.42
Transferred to Tax Titles 1961
154.80
$1,743.22
Poll Taxes - 1958
Outstanding January 1, 1961
$6.00
Outstanding December 31, 1961 $6.00
Personal Property Taxes - 1958
Outstanding January 1, 1961
$1,099.80
Payments to Treasurer $54.60
Outstanding December 31, 1961
1,045.20
$1,099.80
166
226th ANNUAL REPORT OF
Real Estate Taxes - 1958
Outstanding January 1, 1961
$3,724.47
Payments to Treasurer
$3,461.22
Abatements
31.20
Transferred to Tax Titles
212.55
Outstanding December 31, 1961
19.50
$3,724.47
Poll Taxes - 1959
Outstanding January 1, 1961
$16.00
Payments to Treasurer
$2.00
Abatements
4.00
Outstanding December 31, 1961
10.00
$16.00
Personal Property Taxes - 1959
Outstanding January 1, 1961
$1,027.50
Payments to Treasurer
$22.50
Outstanding December 31, 1961
1,005.00
$1,027.50
Real Estate Taxes - 1959
Outstanding January 1, 1961
$11,591.33
Refunds
375.00
$11,966.33
Payments to Treasurer
$10,401.95
Abatements
30.00
Transferred to Tax Titles
204.38
Outstanding December 31, 1961
1,330.00
$11,966.33
Poll Taxes - 1960
Outstanding January 1, 1961
$228.00
Refunds
4.00
$232.00
THE TOWN OF ACTON
167
Payments to Treasurer
$144.00
Abatements
42.00
Outstanding December 31, 1961
46.00
$232.00
Personal Property Taxes - 1960
Outstanding January 1, 1961
$2,319.40
Payments to Treasurer
$1,225.50
Outstanding December 31, 1961
1,093.90
$2,319.40
Real Estate Taxes - 1960
Outstanding January 1, 1961
$36,665.71
Refunds
152.00
$36,817.71
Payments to Treasurer
$23,004.58
Abatements
152.00
Transferred to Tax Titles
207.10
Outstanding December 31, 1961
13,454.03
$36,817.71
Poll Taxes - 1961
Commitment, per warrant
$4,182.00
Refunds
10.00
$4,192.00
Payments to Treasurer
$3,506.00
Abatements
426.00
Outstanding December 31, 1961
260.00
$4,192.00
Personal Property Taxes - 1961
Commitment, per warrant
$63,038.58
Payments to Treasurer
$59,987.18
Abatements
171.00
Outstanding December 31, 1961
2,880.40
$63,038.58
168
226th ANNUAL REPORT OF
Real Estate Taxes - 1961
Commitment, per warrant $918,282.16
Refunds
4,620.80
$922,902.96
Payments to Treasurer $863,732.65
Abatements
19,034.20
Transferred to Tax Titles
207.10
Outstanding December 31, 1961
39,929.01
$922,902.96
Motor Vehicle and Trailer Excise - 1958
Outstanding January 1, 1961
$274.14
Payments to Treasurer
$12.05
Abatements
36.15
Outstanding December 31, 1961
225.94
$274.14
Motor Vehicle and Trailer Excise - 1959
Outstanding January 1, 1961
$1,124.77
Refunds
2.81
$1,127.58
Payments to Treasurer
$409.32
Abatements
286.19
Outstanding December 31, 1961
432.07
$1,127.58
Motor Vehicle and Trailer Excise - 1960
Ontstanding January 1, 1961
$24,461.10
Commitment, per warrants
32,603.71
Refunds
3,123.81
$60,188.62
Payments to Treasurer
$50,449.07
Abatements
6,494.03
Outstanding December 31, 1961
3,245.52
$60,188.62
THE TOWN OF ACTON
169
Motor Vehicle and Trailer Excise - 1961
Commitment, per warrants $160,544.81
Refunds
4,686.05
Overpayments to be Refunded
177.92
$165,408.78
Payments to Treasurer
$133,892.79
Abatements
9,762.45
Outstanding December 31, 1961
21,753.54
$165,408.78
Farm Animal Excise - 1961
Commitment 1961, per warrant
$200.12
Payments to Treasurer 1961 $200.12
Street Assessments Added to Taxes - 1957
Outstanding January 1, 1961
$58.52
Payments to Treasurer 1961 $58.52
Street Assessments Added to Taxes - 1961
Commitment 1961, per warrant
$700.84
Payments to Treasurer 1961 $700.84
Committed Interest - 1957
Outstanding January 1, 1961
$26.08
Payments to Treasurer 1961 $26.08
Committed Interest - 1961
Commitment 1961, per warrant
$168.19
Payments to Treasurer 1961 $168.19
Respectfully submitted,
WM. HENRY SOAR,
Town Collector.
170
226th ANNUAL REPORT OF
STATE AUDITOR'S REPORT
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Bureau of Accounts State House, Boston 33
March 10, 1961
TO THE HONORABLE BOARD OF SELECTMEN: Mr. Charles D. MacPherson, Chairman
Acton, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Acton for the fiscal year 1960, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours, HERMAN B. DINE, Director of Accounts.
HBD:MDG
Mr. Herman B. Dine 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 fiscal year 1960, and report thereon as follows:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and compared with the records of the town accountant and the town treasurer.
171
THE TOWN OF ACTON
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were compared with the treasurer's books and with the records in the several departments collect- ing money for the town, while the recorded disbursements were checked with the treasury warrants and with the payments as shown by the treasurer's books. The appropriations were checked with the town clerk's records of town meeting votes, while the transfers from the reserve fund were checked with the financial committee's authorizations.
The general and appropriation ledger accounts were analyzed, a trial balance was taken off, and a balance sheet, showing the financial condition of the town on December 31, 1960, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the town accountant's books, with the records in the several departments collecting money for the town, and with other sources from which money was paid into the town treasury, while the payments were compared with the treasury warrants approved by the selectmen and with the town accountant's books.
The cash book was footed, and the cash balance on January 21, 1961 was proved by reconciliation of the bank balances with statements fur- nished by the depositories and by verification of the deposits in transit.
The recorded payments on account of maturing debt and interest were verified by comparison with the amounts falling due and checked with the cancelled securities and coupons on file. The outstanding coupons were listed, and the bond and coupon account was reconciled with a statement furnished by the bank of deposit.
The savings bank books and securities representing the investments of the trust and investment funds in the custody of the town treasurer and the trustees of the Charlotte L. Goodnow Fund were examined and listed. The income was proved, and all transactions and balances were verified.
The records of payroll deductions for Federal and State taxes, Blue Cross and Blue Shield, teachers' and county retirement systems, and group insurance were examined and checked with the treasurer's books and with the town accountant's ledger. The payments to the proper agencies were
172
226th ANNUAL REPORT OF
verified, and the balances on January 21, 1961 were reconciled with the controlling accounts in the town accountant's ledger.
The records of tax titles and tax possessions held by the town were examined, listed, and proved with the town accountant's ledger, and further verified by comparison with the records at the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The taxes, excise, and assessments, outstanding at the time of the previous audit, as well as all subsequent commitment lists, were checked and proved. The recorded collections were compared with the payments to the treasurer, the recorded abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and reconciled with the respective controlling accounts in the town accountant's ledger.
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 accounts, as listed, are correct.
The financial records of the town clerk were examined. The records of receipts on account of dog and sporting licenses, and from miscel- laneous charges and fees were checked, the payments to the State and to the town being checked with the receipts on file and with the town treasurer's books.
The surety bonds of the town officials required by law to furnish such surety were examined and found to be in proper form.
The records of departmental cash collections of the board of select- men and the sealer of weights and measures, as well as of the police, fire, health, school, library, and cemetery departments, and of all other departments in which money was collected for the town or bills committed for collection, were examined and checked. The recorded receipts were verified, and the payments to the treasurer were compared with the records of the town treasurer and the town accountant.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, assessment, tax title, tax possession, and departmental accounts. together with schedules showing the condition and transactions of the trust and investment funds.
173
THE TOWN OF ACTON
During the progress of 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,
WILLIAM SCHWARTZ, Assistant Director of Accounts.
WS:MDG
174
226th ANNUAL REPORT OF
TOWN OF ACTON
GENERAL
ASSETS
Cash:
General $391,694.37
Advances for Petty :
School General
$20.00
School Lunch Program
50.00
70.00
Accounts Receivable:
Taxes:
Levy of 1956:
Personal Property
$272.00
Real Estate
6.80
Levy of 1957:
Personal Property
324.00
Real Estate
1,743.22
Levy of 1958:
Poll
6.00
Personal Property
1,099.80
Real Estate
3,724.47
Levy of 1959:
Poll
16.00
Personal Property
1,027.50
Real Estate
111,591.33
Levy of 1960:
Poll
228.00
Personal Property
2,319.40
Real Estate
36,665.71
$59,024.23
Motor Vehicles and Trailer Excise:
Levy of 1958
$274.14
Levy of 1959
1,124.77
Levy of 1960
24,461.10
$25.860.01
Special Assessments:
Street:
Added to Taxes 1957 ...
$58.52
Committed Interest:
Levy of 1957
26.08
$84.60
175
THE TOWN OF ACTON
Balance Sheet - December 31, 1960
ACCOUNTS
LIABILITIES AND RESERVES
Payroll Deductions:
Federal Taxes
$230.15
State Taxes
1,653.65
County Retirement System
825.48
Teachers' Retirement System
24.75
Blue Cross and Blue Shield
424.60
$3,158.63
Guarantee Deposits :
Board of Appeals
$7.26
Planning Board
50.73
Agency:
County - Dog Licenses
55.00
Tailings:
Unclaimed Checks
287.76
Cemetery Trust Fund Income:
Perpetual Care
$248.11
J. Roland Wetherbee
27.59
Georgia E. Whitney
10.02
Luke Blanchard
3.50
Susan Noyes Hosmer
139.43
Henry L. Raymond Care
25.00
Dr. Robert I. Davis
18.16
Frank R. Knowlton
10.56
George T. Ames
.38
Sarah A. Watson
13.25
Carrie F. Wells
25.69
$521.69
Recoveries :
Old Age Assistance
6.649.00
Federal Grants:
Disability Assistance:
Administration
$22.37
Assistance
166.44
Aid to Dependent Children:
Administration
43.94
Aid
13.435.25
Old Age Assistance:
Administration
291.80
Assistance
21.901.56
$57.99
176
226th ANNUAL REPORT OF
Tax Titles and Possessions:
Tax Titles
$234.83
Tax Possessions
367.73
$602.56
Departmental:
Planning Board
$78.00
Highway
891.64
Aid to Dependent Children
1,013.45
Old Age Assistance
1,090.72
School
134.80
Cemetery
333.00
$3,541.61
Aid to Highways:
State
$23,977.13
County
7,427.13
$31.404.26
Underestimates, 1960 Assessments:
State Parks and Reservations ...
$540.32
County Tax
1,197.37
$1,737.69
$514,019.33
THE TOWN OF ACTON
177
School - Public Law No. 81 -815
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