USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1962-1964 > Part 35
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B
50.56
10.55
40.01
O'Neill
B
18.60
6,95
11.65
T
500.00
T
500.00
B
27.06
-
G
18,439.00
7,000.00
134
229th ANNUAL REPORT OF
Appropriated Disbursed or or Available
Transferred Balance
Article 46, 1962 -
Woodlawn Cemetery . B
$ 1,200.00
$ 388.00
$ 812.00
Total Cemeteries
$27,825.11
$24,714.53
$ 3,110.58
OTHER CLASSIFIED EXPENSES
Town Reports
$ 2,600.00
$ 2,490.81 5,384.54
1,615.46
Surety Bonds
615.00
492.51
122.49
Group Insurance and
Blue Cross-Blue Shield. .
7,200.00
7,563.06
Fire Insurance - Town Buildings
6,000.00
4,235.46
1,764.54
Boiler and Machinery Ins- urance
940.00
891.42
48.58
Motor Vehicle Liability Insurance
3,000.00
2,832.96
167.04
Public Ceremonies and
1,000.00
1,047.32
Miscellaneous .
500.00
314.80
185.20
Bodily Injury Liability
Insurance
750.00
629.60
120.40
Total Other Classified Expenses
$30,015.38
$25,882.48
$ 4,132.90
PENSIONS
Pension Fund
$12,798.00
$12,798.00
$
Pension Fund Expense
689.11
689.11
Military Service Fund.
4.80
4.80
Total Pensions
$13,491.91
$13,491.91
$
AMORTIZATION OF DEBT AND INTEREST REQUIREMENTS
McCarthy Elementary School:
Debt
$15,000.00
$15,000.00
$
Interest
2,500.00
2,500.00
Merriam School:
Debt
45,000.00
45,000.00
Interest
20,520.00
20,520.00
Regional School:
Debt
42,370.00
42,370.00
Interest
32,637.25
32,637.25
McCarthy School Addition: Debt
15,000.00
15,000.00
Interest
1,170.00
1,170.00
South Fire House: Debt
12,000.00
12,000.00
Interest
900.00
900.00
$ 109.19
Workmen's Compensation
7,000.00
R
363.06
Celebrations
R
47.32
135
THE TOWN OF ACTON
Appropriated Disbursed or or Available
Transferred Balance
Anticipation of Revenue Notes: Interest
R
574.17
$ 1,774.17
$ ----
Total Amortization of Debt and Interest Requirements $188,871.42
SPECIAL ARTICLES
44-ATM 3-11-63 Compilation of By-laws .
$ 2,500.00
$
$ 2,500.00
3-STM 6-8-64 Accounting Equipment
7,000.00
6,816.34
183.66
3-STM 1-20-64 Assessor's
Map.
8,000.00
3,246.45
4,753.55
39-ATM 3-10-58 Archives Committee
1,000.00
1,000.00
6-STM 12-12-60 Conserva- tion Commission
200.00
200.00
32-Sewerage Study Com- mittee
300.00
50.00
250.00
28-Police Cruisers
5,500.00
4,700.46
799.54
27-Radar Unit and Control Signs .
1,321.00
1,295.00
26.00
14-Police Station - Construction
6,000.00 100,000.00
59,142.35
46,857.65
3-STM 10-28-63 Police
Station Land . B
100.00
--
100.00
4-STM 10-28-63 Police Station Architect ... B
3,000.00
3,000.00
37- ATM 3-11-63 Emergency Generator
1,950.00
1,949.00
1.00
60-ATM 3-12-62 Hydrant Pope Road
1,000.00
1,000.00
13-Fire Alarm System Extension
1,000.00
1,000.00
64-ATM 3-12-62 Auxiliary Fire Dept.
435.00
-
435.00
39-ATM 3-11-63 Fire Alarm Circuit Split
4,935.00
4,665.00
270.00
29-ATM 3-14-60 Town Dump Addition
1,000.00
1,000.00
40-ATM 3-12-62 Parker Street Intersection .
1,200,00
1,200.00
4-STM 1-20-64 Rebuild Grader Engine.
1,500.00
1,284.17
215.83
34-Highway Truck
12,000.00
11,999.00
1.00
64-ATM 3-11-63 Speed Limit Signs, High Street
310.00
299.00
11.00
29-ATM 3-13-61 Martin Street Culvert and Bridge.
2,500.00
2,500.00
8-STM 6-8-64 Brucewood/ Redwood Roads
1,000.00
1,000.00
9-STM 6-8-64 Oakwood Road
3,000.00
3,000.00
5-STM 6-8-64 Willow-Arling- ton/Concord Streets
10,963.30
10,963.30
D
$ 1,200.00
$188,871.42
$
136
229th ANNUAL REPORT OF
Appropriated Disbursed or or Available
Transferred Balance
STM 6-24-57 Civil De- fense - Gonset Rigs
$ 625.00
$
$ 625.00
STM 6-24-57 Civil De-
fense - Power Unit.
300.00
300.00
58-ATM 3-11-63 Civil De- fense - Gonset Rigs
475.00
475.00
23 Bell and Clock System- Towne School
1,250.00
1,250.00
24 Sprinkler System - Towne School
15,000.00
12,335.77
2,664.23
1 -STM 10-19-64 Flerra School Land
51,000.00
D
40,000.00
90,000.00
1,000.00
25 Repaint Interior - Towne School
9,000.00
9,000.00
26 Desks and Chairs - Towne School
5,000.00
5,000.00
5-STM 10-28-63 Library Addition
5,000.00
4,735.00
265.00
2-STM 6-8-64 Library Addition
10,000.00
10,000.00
17-ATM 3-9-59 Mount Hope - Clearing.
2,000.00
845.50
1,154.50
31-ATM 3-14-60 Cemeteries Layout . B
200.00
200.00
6-STM 6-8-64 1963 In-
217.85
217.85
A32,000.00
Stabilization Fund
162,000.00
130,000.00
-
Total of all Departmental A32,266.67 Items $2.651,415,48$2,309,272.25 $309.876.56
AGENCY AND TRUST
Agency:
State Audit of Municipal Accounts $ 1,527.32
State Parks and Reservations. . 3,963.63
State Motor Vehicles Excise Bills 789.90
Middlesex County Tax.
23,379.96
Middlesex County Hospital Assessment
587.38
Middlesex County Dog Licenses
2,081.50
Federal Withholding Taxes
83,854.99
State Withholding Taxes,
12,661.53 7,094.63
Massachusetts Hospital Service
Middlesex County Retirement Association 13,538.47 Massachusetts Teachers' Retirement Fund 19,452.51 Acton Teachers' Insurance 1,023.73
Acton Employee Life Insurance 793.20
Trust:
Conservation. 7,899.73
Charity
1,250.00
$95,237.96
Total Special Articles
$479,782.15
A32,000.00 $352,544.19
surance Bill
137
THE TOWN OF ACTON
Cemeteries.
Firemen's Relief Fund
$ 6,200.00 275.00
Trust Fund Income.
19,220.07
Refunds: Taxes Board of Health
17,588.17
15.00
Anticipation of Revenue Note
200,000.00
Court Judgements
37,609.55
Total Agency and Trust
$460,806.27
· Grand Total of all Cash Disbursements
$2,770,078.52
Treasurer's Report - Paid Selectmen's
Orders for 1964.
$2,771,728.48
Less - Checks canceled
1,649.96
Net Payments, as above
$2,770,078.52
Recap of transfers from the Reserve Fund
Veterans' Benefits
$ 5,499.79
Fire Alarm System-Wages
2,171.44
Fire Department-Expense 818.00
Dump-Wages. 470.00
Debt Interest.
574.17
Hydrant Rental
355.00
Blue Cross-Blue Shield, Town Employees
363.06
Snow
3,300.00
Machinery Maintenance.
400.00
1965 State Census
500.00
Building Inspector-Salary
30.60
Building Inspector-Expense
100.00
Gas Inspector-Wages .
20.50
Plumbing Inspector-Wages
93.50
Buildings and Grounds-Expense
156.76
Police Department-Expense.
96.24
Public Celebrations and Ceremonies Committee
47.32
$14,996.38
KEY TO ALPHABETICAL DESIGNATIONS
A - Audit adjustments
B
- Balance from previous year
C Cash receipts
D Debt Increase
G Grants from Federal, State and County Funds
L Lien Recoveries from Welfare cases
R Reserve Fund transfers
T Trust Fund transfers
138
229th ANNUAL REPORT OF
BALANCE SHEET December 31, 1964 ASSETS
Cash:
General Funds
$533,351.82
Petty Cash Funds
70.00
$533,421.82
Accounts Receivable:
Taxes
Levy of 1960
Personal Property
76.00
Levy of 1961
Personal Property
38.00
Levy of 1962
Personal Property .
123.00
Levy of 1963
Real Estate. $ 3,587.68
Poll .
10.00
Personal Property. 91.30
3,688.98
Levy of 1964
Real Estate. 35,392.16
Personal Property . 5,439.50
40,831.66
44,757.64
Motor Vehicle Excise:
Levy of 1960
635.04
Levy of 1961
656.99
Levy of 1962
879.88
Levy of 1963
4,363.18
Levy of 1964
31,688.50
38,223.59
Tax Titles.
860.07
Tax Possessions
367.73
1,227.80
Taxes in Litigation,
82.18
Departmental:
Recreation
77.50
Citizens' Library.
11.00
Planning Board
50.00
School
436.61
Veterans' Aid
3,647.70
Aid to Dependent Children
1,714.20
Cemetery
100.00
Highway
891.64
6,928.65
Aid to Highways:
21,193.74
County
8,400.00
29,593.74
Under-estimate, 1964 Assessment: Middlesex County Tax.
1,451.54
Due from Stabilization Fund: School Construction
75,000.00
Ladder Truck
32,000.00
107,000.00
$762.686.96
State
139
THE TOWN OF ACTON
DEFERRED REVENUE ACCOUNTS
Apportioned Street Assessments not Due
$
7.650.77
Loan in Anticipation of State and County Reimbursement
State
33,575.00
County
7,500.00
41,075.00
LOANS AUTHORIZED - NOT ISSUED
New Elementary School.
800,000.00
Library Addition
200,000.00
1,000,000.00
DEBT ACCOUNTS
Net Funded or Fixed Debt
829,000.00 =
TRUST ACCOUNTS
Trust Funds - Cash and Securities:
In Custody of Town Treasurer . .
550,099.84
In Custody of Trustees
3,465.44
LIABILITIES AND RESERVES
Employees' Payroll Deductions:
Federal Taxes
$ 9,316.10
State Taxes
1,202.92
Blue Cross-Blue Shield.
859.07
Middlesex County
Retirement System
1,463.85
Group Life Insurance
86.78
$ 12,928.72
Guarantee Deposits:
Board of Appeals
13.50
Planning Board
42.75
56.25
Unclaimed Checks
279.76
Trust Fund Income Transfer Balances Unexpended:
Cemetery -
Perpetual Care
608.51
Susan Noyes Hosmer
333.90
Luke Blanchard .
21.25
J. Roland Wetherbee
40.27
Georgia Whitney
31.56
Hoit and Scott
40.01
Henry S. Raymond
51.68
Frank Knowlton
50.73
Robert I. Davis
23.80
Sarah A. Watson
.41
Carrie F. Wells.
21.50
George T. Ames
29.36
Mrs. Harry O'Neil
11.65
A. B. Conant
18.45
1,283.08
140
229th ANNUAL REPORT OF
Federal Grants:
Welfare Administration,
$ 184.59
Old Age Assistance
21,272.68
Medical Aid for Aged Persons
4,433.01
Aid to Dependent Children
5,921.52
Disability Assistance
676.07
Public Law 815 School
819.68
Public Law 874 School
39,165.15
72,472.70
Revolving Fund - School Department: Cafeteria
12,278.52
Unexpended Appropriation Balances:
1965 State Census
500.00
Chapter 90 Construction
52,500.00
Article 8 STM 9.9.63 Con- struction - Arlington/
Parker Streets
9,931.11
Julia McCarthy School
Addition-Construction. 429.99
1963 Elementary School
25,266.34
Article 46 (1962) Woodlawn Cemetery
812.00
Article 23 (1955) Mount Hope Oiling
294.02
Article 4 STM 6-8-64 Mount
Hope Oiling
600.00
Article 44 ATM 3-11-63 Com- pilation of By-laws.
2,500.00
Article 3 STM 6-8-64 Ac-
counting Equipment
183.66
Article 3 STM 1-20-64 As-
sessors' Map 4,753.55
Article 39 ATM 3-10-58 Ar-
chives Committee
1,000.00
Article 6 STM 12-12-60 Con-
servation Commission 200.00
Article 32 ATM 3-9-64
Sewerage Committee
250.00
Article 14 ATM 3-9-64 Police
Station Construction
46,857.65
Article 3 STM 10-28-63
Police Station Land
100.00
Article 60 ATM 3-12-62 Hy-
drant, Pope Road.
1,000.00
Article 64 ATM 3-12-62 Aux-
iliary Fire Dept. 435.00
Article 39 ATM 3-11-63 Fire
Alarm Circuit Split
270.00
Article 29 ATM 3-14-60 Town
Dump Addition
1,000.00
Article 40 ATM 3-12-62 Parker
Street Intersection .
1,200.00
Article 29 ATM 3-13-61 Martin Street Culvert & Bridge. 2,500.00
STM 6-24-57 Civil Defense, Gonset Rigs 625.00
STM 6-24-57 Civil Defense,
Power Unit 300.00
THE TOWN OF ACTON
141
Article 58 ATM 3-11-63 Civil
Defense, Gonset Rigs
475.00
Article 23 ATM 3-9-64 Bell &
1,250.00
ler System, Towne School .
2,664.23
Article 25 ATM 3-9-64 Repaint Interior, Towne School
9,000.00
Article 26 ATM 3-9-64 Desks
and Chairs, Towne School . .
5,000.00
Article 5 STM 10-28-63
Library Addition Article 2 STM 6-8-64
265.00
Library Addition
10,000.00
Article 1 STM 10-19-64
Flerra School Land
1,000.00
Article 17 ATM 3-9-59 Mount
Hope Clearing .
1,154.50
Article 31 ATM 3-14-60
Cemeteries Layout. 200.00
$184,517.05
County Dog License Fees
105.25
Cemetery Land Fund
6,180.35
Road Machinery Fund.
6,119.64
Tax Title Foreclosures
180.00
Bond Forfeiture
81.94
Over-estimate, 1964 Assessment
State Parks
355.67
Premium on Police Station Note Issue.
90.00
Reserves for appropriations from Stabilization Fund:
School Construction $75,000.00
Ladder Truck
32,000.00
107,000.00
Reserve for Petty Cash Funds
70.00
Revenue reserved until collected:
Motor Vehicle and Trailer
Excise
38,223.59
Tax Titles and Possessions.
1,227.80
Taxes in litigation
82.18
Departmental
6,928.65
State and County Aid to Highways
29,593.74
76,055.96
Overlays reserved for abatements:
Levy of 1960
76.00
Levy of 1961
38.00 ·
Levy of 1962
123.00
Levy of 1963
3,688.98
Levy of 1964
8,161.54
12,087.52
Overlay Surplus - Reserve Fund .
17,419.71
Surplus Revenue
253,124.84
$762.686.96
Clock System-Towne School. Article 24 ATM 3-9-64 Sprink-
142
229th ANNUAL REPORT OF
DEFERRED REVENUE ACCOUNTS
Street Assessments for Betterments. .
$
7.650.77
LOAN IN ANTICIPATION OF STATE AND COUNTY REIMBURSEMENT
Chapter 81
$ 20,075.00
Chapter 90, Construction
3,000.00
Chapter 90, Maintenance
18,000.00
41,075.00
LOANS AUTHORIZED - NOT ISSUED
New Elementary School
800,000.00
Library Addition
200,000.00
$1,000.000.00
DEBT ACCOUNTS
Inside Debt Limit:
Elementary School-Florence A. Merriam $135,000.00
Elementary School-Julia McCarthy 30,000.00
Addition to Julia McCarthy School 30,000.00
South Fire Station 24,000.00
Police Station
100,000.00
Land for New Elementary School
40,000.00
359,000.00
Outside Debt Limit:
Elementary School-Florence A. Merriam 390,000.00
Elementary School-Julia McCarthy 80,000.00
470,000.00
$829.000.00
TRUST ACCOUNTS
In custody of Town Treasurer:
Charity Funds -
Elizabeth M. White
$ 28,122.01
Georgia E. Whitney
14,431.61
Betsy M. Ball
16,066.66
Varnum Tuttle Memorial
11,994.31
Cemetery Funds -
Arlette Appleyard
2,000.00
Henry S. Raymond-Monument
1,216.93
Henry S. Raymond-Care.
2,667.37
Hoit and Scott
702.54
J. Roland Wetherbee
13,867.87
Perpetual Care
125,155.24
Luke Blanchard .
2,737.01
Frank C. Hayward
1,628.81
Georgia E. Whitney
1,981.48
Susan Noyes Hosmer
105,374.49
Dr. Robert I. Davis
1,203.30
Frank R. Knowlton
1,202.61
George T. Ames
513.66
Mrs. Harry O'Neil
436.56
Sarah A. Watson
2,978.70
Carrie F. Wells
3,602.91
THE TOWN OF ACTON
143
A. B. Conant Family 'Elbridge Jones Robbins and Descendants
$ 1,142.08
1,022.50
Library and Educational Funds Acton High School
4,781.24
35,798.05
Wilde Memorial Georgia E. Whitney
17,991.45
Conservation Fund
21,736.55
Firemen's Relief Funds -
Acton
12,422.91
West Acton
1,174.75
Stabilization Fund
116,146.24
$550.099,84
In custody of Trustees: Charlotte Goodnow
$ 3,465.54
144
229th ANNUAL REPORT OF
ASSESSORS REPORT - 1964
To The Honorable Board of Selectmen:
Taxes assessed as follows: Buildings exclusive of land Land Personal
$14,437,085.00
1,472,205.00
1,298,105.00
TOTAL VALUATION
$17,207,395.00
Valuation - January 1, 1963 Increase in Valuation
15,805,755.00
$ 1,401,640.00
Rate of Taxation - $86.00 per $1,000. Real Estate Personal Estate
$1,368,198.94
111,637.03
TOTAL TAXES ASSESSED
$ 1,479,835.97
Amount of Money Raised:
State Parks and Reservations
$ 4,718.07
State Audit and Municipal Accounts
1,527.32
Motor Vehicle Excise Bills
789.90
County Tax
22,029.12
Tuberculosis Hospital Grant
587.38
Town Grant
1,403,184.18
Overlay 47,000.00
$ 1,479,835.97
Motor Vehicle and Trailer Excise: Number of Vehicles Assessed - 6026
Commissioners value of Motor Vehicles and Trailers
$4,628,670.00
Rate of Excise - $66.00
Total Excise
$ 265,303.40
Added Excise of 1963
12,187.26
Number of vehicles - Added excise - 526
Value of vehicles - Added Excise
517,908.00
Recommitted Excise - 1963
149.05
Number of vehicles - Recommitted Excise - 3 Value of Vehicles - Recommitted Excise 3,050.00
Respectfully submitted,
DEWEY E. BOATMAN CARL C. FLINT CARL R. GODFREY
Board of Assessors
145
THE TOWN OF ACTON
TOWN COLLECTOR'S REPORT
To The Honorable Board of Selectmen:
PERSONAL PROPERTY TAXES - 1958
Outstanding January 1, 1964
$ 312.00
Payments to Treasurer
$ 0.00
Abatements
312.00
Outstanding December 31, 1964
0,00
312.00
PERSONAL PROPERTY TAXES - 1959
Outstanding January 1, 1964
300.00
Payments to Treasurer
0.00
Abatements
300.00
Outstanding December 31, 1964
0.00
300.00
PERSONAL PROPERTY TAXES - 1960
Outstanding January 1, 1964
380.00
Payments to Treasurer
0,00
Abatements
304.00
Outstanding December 31, 1964
76.00
380.00
=
POLL TAXES - 1961
Outstanding January 1, 1964
6.00
Refund
2.00
8.00
Payments to Treasurer
4.00
Abatements
4.00
Outstanding December 31,1964
0.00
8.00
PERSONAL PROPERTY TAXES - 1961
Outstanding January 1, 1964
342.00
Payments to Treasurer
0.00
Abatements
304.00
Outstanding December 31, 1964
38.00
342.00
REAL ESTATE TAXES - 1961
Outstanding January 1, 1964
23.56
Payments to Treasurer
0.00
Transfer to Tax Litigation
23.56
Outstanding December 31, 1964
0.00
23.56
POLL TAXES - 1962
Outstanding January 1, 1964
24.00
Refund
2,00
26.00
146
229th ANNUAL REPORT OF
Payments to Treasurer Abatements
$ 2.00
24.00
Outstanding December 31, 1964
0.00
$ 26.00
PERSONAL PROPERTY TAXES - 1962
Outstanding January 1, 1964
123.00
Payments to Treasurer
0.00
Outstanding December 31, 1964
123.00
123.00
REAL ESTATE TAXES - 1962
Outstanding January 1, 1964
2,171.15
Payments to Treasurer
1,991.98
Transfer to Tax Titles
153.75
Transfer to Tax Litigation
25.42
Outstanding December 31, 1964
0.00
2.171.15
POLL TAXES - 1963
Outstanding January 1, 1964 Refund
4.00
116.00
Payments to Treasurer
36.00
Abatements
70.00
Outstanding December 31, 1964
10.00
116.00 =
PERSONAL PROPERTY TAXES - 1963
Outstanding January 1, 1964
4,577.45
Payments to Treasurer
4,486.15
Outstanding December 31, 1964
91.30
4,577.45
REAL ESTATE TAXES - 1963
Outstanding January 1, 1964 Refund
40,641.55
166.00
40,807.55
Payments to Treasurer
36,865.04
Abatements
166.00
Transfer to Tax Titles
155.63
Transfer to Tax Litigation
33.20
Outstanding December 31, 1964
3,587.68
40,807 55
PERSONAL PROPERTY TAXES - 1964
Commitment per warrant
111,637.03
Payments to Treasurer
106,008.33
Abatements
189.20
Outstanding December 31, 1964
5,439.50
111.637.03
112.00
147
THE TOWN OF ACTON
REAL ESTATE TAXES - 1964
Commitment per warrant Refunds
$1,368,198.94 8,458.56 $1,376,657.50
Payments to Treasurer
1,302,409.68
Abatements
38,649.26
Transfer to Tax Titles
206.40
Outstanding December 31, 1964
35,392.16 $1,376,657.50
MOTOR VEHICLE & TRAILER EXCISE-1960
Outstanding January 1, 1964
1,020.62
Payments to Treasurer
18.97
Abatements
366.61
Outstanding December 31, 1964
635.04
1.020.62
MOTOR VEHICLE & TRAILER EXCISE-1961
Outstanding January 1, 1964
1,345.78
Payments to Treasurer
4.43
Abatements
684.36
Outstanding December 31, 1964
656.99
1,345.78
MOTOR VEHICLE & TRAILER EXCISE-1962
Outstanding January 1, 1964
2,281.12
Payments to Treasurer
302.30
Abatements
1,098.94
Outstanding December 31, 1964
879.88
2,281.12
MOTOR VEHICLE & TRAILER EXCISE-1963
Outstanding January 1, 1964
43,904.21
Commitment per warrant
12,336.31
Refunds
2,693.09
58,933.61
Payments to Treasurer
45,602.89
Abatements
8,967.54
Outstanding December 31, 1964
4,363.18
58,933.61 =
MOTOR VEHICLE & TRAILER EXCISE-1964
Commitment per warrant
265,303.40
Refunds
6,262,52
271,565.92
Payments to Treasurer
219,144.26
Abatements
20,733.16
Audit Adjustment
1.85
Outstanding December 31, 1964
31,686.65
271,565.92
148
229th ANNUAL REPORT OF
FARM ANIMAL EXCISE - 1964
Commitment per warrant
$
109.14
Payments to Treasurer
109.14
STREET BETTERMENTS ADDED TO TAXES - 1964
Commitment per warrant 671.58
Payments to Treasurer 671.58
COMMITTED INTEREST - 1964
Commitment per warrant
80.57
Payments to Treasurer
80.57
INTEREST & COSTS ON TAXES - EXCISE - ASSESSMENTS
Collections 1964
1,176.53
Payments to Treasurer
1,176.53 ==
CERTIFICATES OF MUNICIPAL LIEN - 1964
Collections 1964
876.00
Payments to Treasurer
876.00
STREET BETTERMENT ASSESSMENTS NORTH & CROSS STREETS
Commitment per warrant 7,333.77
Payments to Treasurer
1,025.70
Outstanding December 31, 1964
6,308.07
7,333.77
Respectfully submitted,
WM. HENRY SOAR Town Collector
149
THE TOWN OF ACTON
STATE AUDITOR'S REPORT
To The Board of Selectmen Mr. Arthur W. Lee, Chairman Acton, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Acton for the year ending December 31, 1963, 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 Chief of Bureau.
Very truly yours, ARTHUR H. MacKINNON Director of Accounts
AHM:mdg
Mr. Arthur H. Mackinnon Director of Accounts Department of Corporations and Taxation
Boston, Massachusetts
.Sir:
As directed by you, I have made an audit of the books and accounts of the town of Acton for the year ending December 31, 1963, and submit the following report thereon:
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 verified by comparison with the records in the offices of the town accountant and the town treas- urer.
The books and accounts in the office 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 depart- ments collecting money for the town; the payments, as entered, were checked with the treasurer's hooks and with the treasury warrants; while the appropriations, transfers, and loan authorizations were checked with the town clerk's records of financial votes passed by the town meet- ings and with the finance committee's authorizations of transfers from the reserve fund.
The ledger accounts were analyzed, a trial balance was taken off, and a balance sheet showing the financial condition of the town on December 31, 1963 was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the departmental records of payments to the treasurer, with other sources from which money was paid into the town treasurer, and with the accountant's books. The payments were compared with the warrants approved by the selectmen and with the accountant's books.
150
229th ANNUAL REPORT OF
The treasurer's cash balance on February 17, 1964 was proved by actual count of the cash in the office, and by reconciliation of the bank balances with statements furnished by the banks of deposit.
The payments on account of maturing debt and interest were proved with the amounts falling due and checked with the cancelled securities on file. The outstanding coupons were listed and reconciled with the balance in the bond and coupon account as shown by a statement received from the bank of deposit.
The records of payroll deductions for Federal and State taxes, county and teachers' retirement systems, Blue Cross and Blue Shield, and group insurance were examined. The deductions were footed, the payments to the proper agencies were verified, and the balances on hand were reconciled with the respective controls in the town accountant's ledger.
The records of tax titles and tax possessions held by the town were examined and checked. The taxes transferred to the tax title account were checked with the collector's books, the reported redemptions of tax titles were compared with the treasurer's recorded receipts, and the tax titles and tax possessions on hand were listed, reconciled with the town accountant's ledger, and checked with the records at the Registry of Deeds.
The transactions of the several trust and investment funds in the custody of the town treasurer and the trustees of the Charlotte L. Good- now Fund were verified, and the securities and savings bank books representing the investment of these funds were examined and listed.
The books and accounts of the town collector were examined and checked. The tax, excise, assessment, and departmental accounts out- standing at the time of the previous examination, as well as all sub- sequent commitments, were audited and proved. The recorded collections were compared with the payments to the treasurer, the abatements were checked with the assessors' records of abatements granted, the taxes transferred to the tax title account were checked with the treasurer's records of tax titles held by the town, and the outstanding accounts were listed and reconciled with the respective controls in the town account- ant's ledger.
The outstanding tax, excise, and departmental accounts were verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received thereto it appears that the accounts, as listed, are correct.
The assessors' records of apportioned street betterment assess- ments were examined. The amounts added to the tax levy of 1963 were compared with the collector's records, and the apportionments due in future years were listed and reconciled with the respective accounts in the town accountant's ledger.
The town clerk's records pertaining to dog and sporting licenses issued, as well as to collections for licenses, recording fees, marriage intentions, etc., were examined and checked. The cash book was footed, the payments to the treasurer and to the Division of Fisheries and Game were verified, and the cash on hand on February 17, 1964 was proved.
The surety bonds of the town officials on file for the faithful per- formance of their duties were examined and found to be in proper form.
151
THE TOWN OF ACTON
The records of departmental cash collections by the board of select- men, the sealer of weights and measures, and the building and wire in- spectors, as well as by the police, fire, health, school, library, and cem- etery departments, and by all other departments in which money was col- lected for the town, were examined and checked. The payments to the treasurer were verified by comparison with the treasurer's and the town accountant's books, and the cash on hand in the several departments, including petty cash advances, was proved by actual count.
Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the treasurer's and town clerk's cash, sum- maries of the Tax, excise, assessment, tax title, tax possession, and departmental accounts, as well as schedules showing the condition and transactions of the trust and investment funds.
For the cooperation extended by the several town officials during the progress of the audit, I wish, on behalf of my assistants and for my- self, to express appreciation.
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