USA > Massachusetts > Plymouth County > Carver > Town annual reports of Carver 1958 > Part 3
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The payments made on account of maturing debt and interest were compared with the amounts falling due and with the cancelled securities on file.
The transactions of the trust and investment funds in the custody of the town treasurer and the trustee were veri- fied, and the savings bank books and securities representing the investment of these funds were examined and listed.
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The records of tax titles held by the town were examined and checked. The taxes transferred to the tax title account were compared with the collector's records, and the tax titles on hand were listed and checked with the records at the Registry of Deeds.
The deductions from employees' salaries and wages for Federal taxes for the county retirement system, and for Blue Cross and Blue Shield were examined and reconciled with the treasurer's records of receipts and disbursements.
The books and accounts of the collector of taxes were examined. The tax and excise accounts outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and compared with the assessors' warrants issued for their collection. The collections recorded on the cash books were checked with the treasurer's recorded receipts, the abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and proved.
The records of departmental accounts receivable were examined. The charges were verified, the collections were checked with the treasurer's cash book, and the outstanding accounts were listed and proved.
In order to verify the outstanding tax and departmental accounts, notices were mailed 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 town clerk's records of dog and sporting licenses issued, and of miscellaneous receipts, were examined and checked, and the payments to the 'town treasurer and to the Division of Fisheries and Game were verified.
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The surety bonds funished by the town officials for the faithful performance of their duties were examined and found to be in proper form.
The available records of departmental cash collections of all other departments in which money was collected for the town were examined and checked, the payments to the treasurer being verified.
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, tax title, and departmental accounts, as well as schedules showing the transactions and condition of the trust and investment funds.
The books and accounts under the new system of accounts were opened as of January 1, 1958, and all transactions through June 4, 1958, the date of the audit, were recorded therein.
A list of the books and forms provided for the town, to- gether with a brief description of their use and certain gen- eral instructions relative to the keeping of the accounts, follows:
Journal for accounting officer
Ledger for accounting officer
Classification book for accounting officer
Cash book for treasurer
Schedule of departmental bills payable Treasury warrants
Schedule of collector's payments to treasurer
Schedule of departmental payments to treasurer Schedule of tax abatements allowed
Schedule of motor vehicle excise abatements Voucher folder
General department payrolls
School department payrolls Monthly statements
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All of these books and forms are arranged so as to simplify the reporting and making possible a proper check on the accounting of public moneys; also to insure a classification of both receipts and payments.
Journal .- This a bound book of the ordinary two-column stock type. It forms, together with the cash book, the medium from which all entries in the general ledger are posted, as it is of vital importance that no entry shall be originated in the general ledger.
The journal is used for keeping a record of the debiting and crediting of items in the ledger, such as opening entries, budget appropriation entries, the entering of tax and other commitments, the abatement of taxes, excise, and accounts receivable, and all entries which are not strictly cash book transactions.
It is important that all journal entries state clearly the ledger accounts which are to be debited and credited; also that a full explanation of the entry be made, in order that the transactions may be fully understood by any one examining the accounts.
Ledger. - This is of the loose-leaf type; when the several sheets are properly arranged and placed in the binder pro- vided for the purpose, they form the general ledger, in which are recorded, in controlling accounts, all of the 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 Fifth - Trust and investment accounts
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From the ledger, information relative to the condition of the several appropriations may be obtained readily and the administrative officers may keep constantly informed of the amounts expended; also of the amounts available for the balance of the year. This information is very necessary in view of the statute which expressly forbids the incurring of liabilities in excess of appropriations made for the use of the several departments; unless the work is well planned, it will be found that the appropriations will be exhausted before the end of the year, with much needed work still to be done.
Classification Book. - This book consists of loose-leaf forms with printed headings covering the chief sources from which revenue is received and objects for which money is expended, with blank spaces which allow for additional head- ings to cover important items that may seem desirable. These sheets are arranged in functional order and placed in a binder provided for the purpose, thus forming the prin- cipal source of detailed information regarding the receipts and disbursements of the town. They are arranged in a clas- sified form that is generally accepted and adopted by ac- countants and students of municipal affairs. Provision is made for recording of the date of the receipt, from whom received, and the source.
On the payment side will be shown the date of the bill, to whom paid, and the purpose or object of payment.
From this book definite information can be readily ob- tained of every cash transaction of the town, but its chief object is to furnish classification in a scientific manner, re- gardless of the method of making appropriations.
This book is also designed to bring the costs of each particular function or service together, so that by knowing the facts and intelligently comparing them with the service given, the taxpayer may judge the efficiency or inefficiency of the administrative officers.
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Cash Book (For Treasurer). - This is a bound book es- specially designed for the recording of all cash receipts and disbursements of the treasury department in one book.
Schedule of Departmental Bills Payable. - On these sheets each department should list all bills approved for payment, and should forward them, accompanied by the original bills, to the accounting officer. From these the treasury warrants are prepared.
Treasury Warrants. - These are for listing the bills of the several departments. Warrants are submitted to the select- men, together with the bills, for their approval, the bills first having been checked by the accounting officer and compared with the several appropriation accounts to which they are chargeable. The selectmen having signed the warrant, it is passed to the treasurer as his authority for payment.
Under the statute, the selectmen are required to approve bills before they are paid by the treasurer, and by using the treasury warrant, they can give greater attention to the bills and appropriation accounts without consuming additional time.
Schedule of Collector's Payments to Treasurer. - These are specially designed forms for the reporting of the col- lector's payments to the treasurer.
Schedule of Departmental Payments to Treasurer. - This form is for the use of departments, except those for which special forms are prepared, for reporting payments to the treasurer.
Schedule of Tax Abatements Allowed. - This form is for the use of the assessors in reporting abatements to the ac- counting officer, so that he may credit the collector with these items in addition to his cash payments to the treasurer.
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On the accounting officer's book, the collector is charged with the commitment and credited with collections paid to the treasurer; if to the collections are added abatements al- lowed, the accounting officer's ledger will show in his collec- tor's account the exact amount of outstanding taxes.
Schedule of Motor Vehicle Excise Abatements. - This form is for the use of the assessors in reporting to the ac- counting officer the abatements granted on account of motor vehicle excise.
Voucher Folder. - This form is for the use of the account- ing officer and is designed for the purpose of securing uni- formity in the filing of bills.
General Department Payrolls. - These are to be used by all departments except the school department, in making up their weekly or monthly payrolls, and are designed for the purpose of securing uniformity in the payrolls of all de- partments.
School Department Payrolls. - These are especially de- signed for the use of the school department, provision being made for showing the gross amount of salary due each teacher or employee, the amount of deductions, and the net amount received by each person.
Monthly Statements. - These forms are used by the ac- counting officer in notifying each department of the warrants drawn against its appropriation and the balance subject to draft.
Revenue. - Upon receipt of notice from the town clerk of appropriations voted by the town to be raised by taxation, a journal entry should be made debiting revenue and credit- ing the proper appropriation accounts. When the warrants for poll, personal property, and real estate taxes are delivered
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to the collector, this account should be credited and the proper tax accounts debited. Revenue should also be deb- ited with the amount of the State assessments, county tax and assessments, and overlay raised, and the respective accounts credited.
At the close of the year, a journal entry should be made debiting all unexpended appropriation accounts (for annual appropriations, the object for which the appropriation was made having been completed) and crediting revenue. The estimated receipts accounts should also be closed out into the revenue account at the close of the year, and the revenue account closed into the excess and deficiency account.
Estimated Receipts. - The amount of estimated receipts deducted by the assessors in determining the amount to be raised by taxation should be debited to the estimated receipts account and the revenue account credited; as cash is received, estimated receipts should be credited and cash debited.
Taxes (Poll, Personal Property, and Real Estate). - Upon the delivery of the assessors' warrants for the collection of taxes, a journal entry should be made debiting the proper tax accounts and crediting the revenue account with the total amount of the commitments.
As money is paid into the town treasury, cash should be debited and the tax account credited. When poll, personal property, or real estate tax abatements are granted by the assessors, a journal entry should be made crediting the proper tax accounts and debiting overlay.
Public Welfare Department Accounts Receivable. - When bills are sent to the State, cities and towns, or individuals, for aid and relief rendered, a journal entry should be made debiting public welfare accounts receivable and crediting de- partmental revenue with the total amount of the charges; as cash is received, the accounts receivable account should be credited and cash debited.
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The same procedure should be followed in the case of accounts receivable of all departments rendering bills for amounts due the town.
Overlay. - Whenever poll, personal property, or real estate taxes are abated by the assessors, a journal entry should be made debiting the overlay and crediting the proper tax ac- counts for the amount of the abatements. Any balance in the overlay account in excess of the amount of the warrant re- maining to be collected or abated should, by journal entry, be transferred to the overlay reserve fund.
Overlay Reserve Fund ( Overlay Surplus ). - This account represents the surplus or difference between the overlay and the abatements granted by the assessors, and should be re- served for extraordinary or unforeseen expenses, as required by Section 25, Chapter 59, General Laws.
Revenue Loans. - Whenever loans are issued in antici- pation of revenue, the cash account should be debited and the revenue loan account credited; when the loan is paid, a warrant should be drawn, revenue loan account debited and cash credited.
Departmental Revenue (Not Available Until Collected). - This account represents revenue of the several departments on account of charges for services rendered or materials fur- nished. At the end of each month the amount of cash received on account of departmental charges should be credited by journal entry to the estimated receipts account and depart- mental revenue should be debited.
Net Funded Debt. - When debt is incurred by the is- suance of bonds or notes (for other than temporary loans), a journal entry should be made debiting net funded debt and crediting the specific loan account. When loans are paid, the specific loan account should be debited and net funded debt credited by journal entry.
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Trust and Investment Accounts. - When money is re- ceived, the income of which is to be used for some specific purpose, cash should be debited and the special fund account credited. A warrant should be drawn authorizing the treas- urer to invest the amount, cash should be credited, and trust and investment funds (cash and securities ) debited.
As income is withdrawn from the bank, cash should be debited and the specific purpose for which the fund was created (such as school, library, cemetery, etc.,) credited. At the end of the year, the income in excess of the withdrawals should be entered on the books by debiting trust and in- vestment funds (cash and securities), and crediting the specific fund account.
Cooperation was received from all town officials during the progress of the audit and the installation of the system, for which, on behalf of my assistants and myself, I wish to express appreciation.
Respectfully submitted,
WILLIAM SCHWARTZ,
Assistant Director of Accounts.
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ASSESSORS REPORT FOR THE YEAR ENDING DECEMBER 31, 1958
TOWN APPROPRIATIONS
Special Town Meeting May 21, 1957
From Chap. 718, Acts of 1956 to construction, Tremont St. $13,008.04
From Free Cash to Veterans' Benefits 2,000.00
Total $15,008.04
Special Town Meeting Dec. 17, 1957
From Free Cash Under Authority,
G.L. Chap. 44, Sec. 31:
Police Cruiser
$2,298.50
Forest Fires 4,195.03
From Free Cash to Pleasant St.,
Land Damage 12.50
From Free Cash to Snow Removal
1,000.00
Total
$7,506.03
Annual Town Meeting March 8, 1958
Selectmen
$2,709.00
Treasurer
3,002.00
Tax Collector
3,107.00
Town Clerk
1,430.00
Assessors
3,250.00
Moderator
30.00
Auditors
299.99
Town Hall
2,956.00
Elections, Reg. and St. Listing
1,125.00
Law
200.00
Unclassified
936.00
Memorial Day
175.00
Health
3,060.00
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Public Assistance
50,500.00
Public Assistance, Administration
3,510.00
Removal of Snow
7,500.00
Roads, Chap. 81
6,600.00
Roads, Chap. 90
5,000.00
General Highway
3,822.80
Fires
1,200.00
Fire Equipment
4,043.00
Cemeteries
3,176.00
Special Cemeteries
650.00
Parks
820.00
Library
515.00
Weights and Measures
212.00
Tree Warden
2,500.00
Gypsy Moth
800.00
Dutch Elm Disease
2,000.00
Schools and Vocational Education
139,785.00
Consolidated School Bonds
13,000.00
Interest, School Bonds
2,535.00
Aid to Agriculture
100.00
Old Home Day
200.00
Finance Committee Expense 40.00
Workmens' Compensation Insurance 1,600.00
Veterans' Benefits 5,000.00
Veterans' Benefits Administration
440.00
Dog Officer
100.00
Plymouth County Retirement Board 1,552.40
Inspector of Wires
220.00
Police
7,829.70
Public Health Nurse
2,425.83
Assessors' Plans
3,000.00
Unpaid Bills of 1957
386.30
American Legion Rent
400.00
Center Carver Athletic Field
250.00
Tremont St. Land Damage
993.00
Total
$294,986.02
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Appropriations from Free Cash
Cemeteries
1,000.00
Reserve Account
3,000.00
Chap. 90, Roads
20,000.00
Chap. 81, Roads
18,150.00
Total
$42,150.00
Transfers
Overlay Reserve to Reserve Account $2,000.00
Road Machinery Fund to Machinery
Account 2,640.00
Lakenham Cemetery, Sale of Lots Fund to Tool Shed 270.00
Lakenham Cemetery, Sale of Lots Fund to Tillson Lots
80.00
Dog Fund to Library Account
289.60
Total
$5,279.60
Total Town Appropriations
$364,929.69
State Assessments
State Parks and Reservations $1,199.00
State Audit of Municipal Accounts 834.98
State Parks and Reservations (1957)
33.02
Total
$2,067.00
County Assessments
County Tax $16,401.04
Tuberculosis Hospital Assessment 12,794.74
Plymouth County Project 2,908.21
County Tax (1957)
2,545.64
Tuberculosis Hospital (1957) 5,248.39
Plymouth County Project (1957)
2,855.67
Total
$42,753.69
Overlay of Current Year
$4,846.15
Gross Amount to be Raised
$414,596.53
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Estimated Receipts and Available Funds
Income Tax
$16,006.44
Corporation Taxes 10,389.64
Reimbursement, publicly owned land
831.45
Old Age Tax (Meals ) 785.70
Motor Vehicle and Trailer Excise
14,500.00
Licenses
115.00
Fines
129.00
Health and Sanitation
1,187.00
Charities
5,000.00
Old Age Assistance
15,500.00
Veterans' Services
2,000.00
Schools
30,084.27
Cemeteries
305.00
Interest on Taxes
1,319.00
State Assistance, School Construction 5,127.32
Farm Animal Excise
45.00
Miscellaneous 500.00
Total Estimated Receipts $103,824.82
Total Voted from Available Funds $69,943.67
Total Estimated Receipts and Available Funds
$173,768.49
Net Amount to be Raised on Polls and Property $240,828.04
Poll Tax
$1,102.00
Personal Property Tax
20,137.5450
Real Estate Tax
219,585.4125
Fractional Gain
3.0825
Total
-$240,828.04
Tax Rate
$64.50
School Tax Rate
$26.18
General Tax Rate $38.32
Value of Assessed Personal Estate
Stock in Trade
$7,750.00
Machinery
19,515.00
Live Stock
1,730.00
All Other Tangible Personal
Property
283,215.00
Total
$312,210.00
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Value of Assessed Real Estate
Land Exclusive of Buildings $1,989,020.00
Buildings Exclusive of Land Total
1,415,405.00
$3,404,425.00
Total Valuation of Assessed Estate
$3,716,635.00
Number of Persons Assessed:
On Personal Estate Only 7
1043
On Both Personal and Real Estate Total
1101
Number of Polls Assessed
551
Number of Corporations Assessed
28
Assessed Value of Corporations
$1,361,925.00
Number of Horses
8
Number of Cows
73
Number of Other Cattle
6
Number of Fowl
825
All Other
2
Number of Acres of Land Assessed
20,025
Number of Dwellings
842
Acres of Cranberry Bog
2,785
Valuation of Cranberry Bog
$1,617,230.00
Average Value Per Acre
$580.00
Estimated Crop of 1957
118,000 Bbls.
50.60 Acres at
1,000.00
16.60 Acres at
950.00
38.00 Acres at
900.00
164.23 Acres at
850.00
111.37 Acres at
800.00
308.88 Acres at
750.00
317.22 Acres at
700.00
218.35 Acres at
650.00
330.86 Acres at
600.00
183.71 Acres at
550.00
388.68 Acres at
500.00
91.41 Acres at
450.00
155.90 Acres at
400.00
On Real Estate Only
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39.60 Acres at
350.00
120.18 Acres at
300.00
88.00 Acres at
250.00
86.05 Acres at
200.00
18.00 Acres at
150.00
58.00 Acres at
100.00
1957 Excise Taxes Committed in 1958
Number
237
Total taxes
$1,885.34
1958 Excise Taxes Committed in 1958
Number
1,021
Total taxes
$18,754.46
Excise Tax Rate for 1958
$60.25
Summary of Warrants to the Tax Collector
Jan. 3 Motor Vehicle Excise
$434.00
Jan. 22 Motor Vehicle Excise 404.48
Feb. 6 Motor Vehicle Excise
301.90
Mar. 1 Motor Vehicle Excise
409.13
Mar. 15 Motor Vehicle Excise
321.31
Mar. 28 Motor Vehicle Excise 14.52
Apr. 5 Poll
1,102.00
Apr. 11 Farm Animal Excise
44.76
Apr. 29 Motor Vehicle Excise
2,989.72
May 5 Real Estate
219,588.45
May 5 Personal Property
20,137.59
May 21 Motor Vehicle Excise
1,928.65
July 9 Motor Vehicle Excise
1,358.69
July 25 Motor Vehicle Excise
2,339.40
Aug. 19 Motor Vehicle Excise
1,412.44
Sept. 5 Motor Vehicle Excise
1,324.53
Sept. 12 Motor Vehicle Excise
952.29
Oct. 1 Motor Vehicle Excise
1,169.89
Oct. 14 Motor Vehicle Excise
1,778.87
Oct. 28 Motor Vehicle Excise 886.47
Nov. 5 Motor Vehicle Excise
1,241.72
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Nov. 12 Motor Vehicle Excise 569.11
Nov. 29
Motor Vehicle Excise 374.89
Dec. 9 Motor Vehicle Excise
244.59
Dec. 16 Poll
2.00
Dec. 18 Motor Vehicle Excise
139.04
Dec. 29
Motor Vehicle Excise
44.16
RALPH E. WASHBURN
GEORGE A. PERKINS
WILLIAM E. BISBEE
Assessors
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BOARD OF PUBLIC WELFARE
To the Honorable Board of Public Welfare:
I herewith submit my report on Old Age Assistance, Aid to Dependent Children, Disability Assistance and Public Welfare for the fiscal year ending December 31, 1958.
During the year thirty-seven applications were processed and disposed of as follows:
22 Approved
5 Denied
2 Withdrawn
5 Referred to other agencies
3 Pending
During the year twenty-seven cases have been closed for the following reasons:
2 Transferred to other categories
6 Transferred to other towns or cities
7 Employment found
4 Resources available
3 Ineligible
5 Deaths
On January 1, 1958, there were forty-one Old Age As- sistance cases and on January 1, 1959, there were forty active cases with two applications pending.
Aid to Dependent Children cases on January 1, 1958, were four and on January 1, 1959, there were three cases. Nine children were aided during the year under this category.
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Disability Assistance cases have remained the same with five cases throughout the year.
Early in the year, six cases were being aided under the General Relief program but during August, September and November no cases were being aided. On January 1, 1959, there are two cases.
Although the total number of cases in all categories being aided as of January 1, 1959 is six cases less than a year ago, expenditures run somewhat higher due mainly to the in- creasing cost of medical care.
Hospital rates certified by the Commission on Admin- istration and Finance have again increased effective January 1, 1959. Effective October 1, 1958, nursing home rates ad- vanced from $5.75 to $6.50 per diem.
Among the Social Security changes of 1958 are the re- cent amendments to the Old Age, Survivors and Disability Insurance law which increases the benefits of current bene- ficiaries and includes additional groups of persons not pre- viously eligible for benefits. The provisions that have the greatest effect on the public assistance programs are the gen- eral benefit increases, effective for January 1959, and the pro- visions of benefits for some additional aged dependent parents and dependents of disabled workers. These changes will mean additional income to some public assistance recipients which will result in a decrease of assistance from this agency. Case- loads of all categories have been screened in order to identify those who will benefit by the new amendments.
One lien was filed on real estate of an Old Age Assist- ance applicant as a condition of granting Old Age Assistance. One lien was released after $3,000 was recovered.
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It has been helpful to have a Junior Clerk and Typist for one day weekly. Mabel O. Wilson has been approved by the Division of Civil Service and is serving in this capacity.
I wish to express my appreciation to the Board members for their cooperation.
Respectfully submitted,
VIOLA S. GRIFFITH, Agent
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REPORT OF LIBRARY TRUSTEES
To the Honorable Board of Selectmen
Carver, Massachusetts
Gentlemen:
This has been a busy year at the Carver Public Li- brary. In February the Tuesday hours were changed from afternoon to evening which resulted in many more students using the reference works. Columbia Viking Desk Ency- clopedia, Compton's Pictured Encyclopedia in fifteen volumes and the Abridged Readers' Guide to Periodical Literature were purchased expressly for this group. Two tables were made the right height for our small patrons, one apple green with chairs to match for reading, and another which has always held their picture books. Twenty-five five-book and three twenty-book awards were made for State Certificate Reading. Tilted tab guides were introduced in the catalogue, shelves labeled, and Senior and Junior High School Read- ing List books indicated with gold and blue stars. The book- mobile resumed its regular schedule bringing us many spec- ialty books. A successful sale of discarded books was begun on Old Home Day.
In the spring there were two major displays of art and handicraft in the library and various holidays have been noted with appropriate pictures and books. Gifts of plants and flowers have made the room an attractive place in which to work or visit.
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