USA > Massachusetts > Franklin County > Sunderland > Town annual reports of officers and committees of the town of Sunderland, Massachusetts 1942 > Part 4
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The receipts of the town clerk for dog and sporting licenses were checked with the records of licenses issued. The payments
87
to the treasurer and to the Division of Fisheries and Game were verified and the cash on hand October 14, 1942, was proved by actual count.
The securities, including the savings bank books represent- ing the investment of trust funds in the custody of the treasurer were examined and listed. The income was proved and the with- drawals were verified.
The books and accounts of the tax collector were examined and checked. The tax accounts outstanding according to the previous examination, and all subsequent commitments of taxes were audited and reconciled with the assessors' warrants. The collections, as recorded, were checked, the payments to the treas- urer were verified, the recorded abatements were checked to the records of the assessors, and the taxes transferred to the tax title account were verified. The outstanding accounts were listed and proved, and the cash on hand October 14, 1942, was proved by actual count.
The outstanding accounts were further 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 it appears that the outstanding accounts, as listed, are correct.
In checking the motor vehicle excise taxes of 1940, it was noted that a commitment dated October 29, 1940, and amount- ing to $173.68, was not written into the tax collector's commit- ment book, and it was therefore necessary to compare the col- lections with the assessors' valuation book.
The computation of the tax rates by the assessors for the period covered by the audit was checked, and it was noted that appropriations for $530. voted from available funds at a special town meeting held on April 14, 1941, were not used in the deter- mination of the 1942 tax rate. It was also noted that the asses- sors in 1942 raised $1,000. in excess of the requirements for that year.
In listing the appropriations from the town clerk's records of town meetings for the years 1941 and 1942, it was noted that the receipts of the cemetery department were voted for the use of the department without specifying any amount. Receipts for the care of lots should be paid into the treasury as required
1
88
by Section 53, Chapter 44, General Laws, and may not be used without a specific appropriation by the town therefrom. The proceeds from the sale of cemetery lots may be used only in ac- cordance with the provisions of Section 25, Chapter 114, General Laws, as amended by Chapter 85, Acts of 1934.
The recorded receipts of the sealer of weights and measures were compared with the record of fees charged and the payments to the treasurer were verified.
The accounts of the public welfare and the cemetery de- partments were examined. The departmental records of charges were analyzed, the recorded collections were compared with the payments to the treasurer, and the outstanding ac- counts were listed and proved.
The transfers from the reserve fund were checked to the selectmen's record of transfers, and attention is again called to Section 16, Chapter 39, General Laws, which pertains to the ap- pointment and duties of appropriation, advisory, or finance com- mittees.
Ledger accounts were compiled, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on October 14, 1942. 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 and departmental accounts, as well as tables showing the condition and transactions of the trust funds.
While engaged in making the audit, cooperation was re- ceived from all the town officials, for which, on behalf of my as- sistants and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts
HBD:MMH
1
89
RECONCILIATION OF TREASURER'S CASH
Balance October 25, 1940, per previous audit
$25663 50
Receipts:
October 25 to December 31, 1940:
General
$28880 47
Library
412 96
Cemetery
425 87
29719 30
1941:
General
$90989 73
Library
910 68
Cemetery
521 17
92421 58
Transfer from cemetery cash, 1941
54 30
$147858 68
Payments:
October 25 to December 31, 1940:
General
$44423 59
Library
242 22
Cemetery
51 19
$44717 00
1941:
General
$93325 19
Library
780 83
Cemetery
384 45
94490 47
Transfer to general cash, 1941
54 30
Balance December 31, 1941:
General
$8199 86
Library
129 85
Cemetery
267 20
8596 91
$147858 68
90
Balance January 1, 1942:
General
$8199 86
Library
129 85
Cemetery
267 20
$8596 91
Receipts January 1 to October 14, 1942:
General
$59722 08
Library
238 75
Cemetery
239 50
60200 33
$68797 24
Payments January 1 to October 14, 1942:
General
$41453 61
Library
573 79
Cemetery
526 00
$42553 40
Balance October 14, 1942:
General $26468 33
Deduct overdrawn accounts:
Library $205 19
Cemetery 19 30
224 49
26243 84
$68797 24
Balance October 14, 1942
$26243 84
Bank balance October 14, 1942: Produce National Bank $26242 34
Cash in office, verified
1 50
$26243 84
Produce National Bank of South Deerfield
Balance October 14, 1942, per statement $27154 07 Balance October 14, 1942, per check book $26242 34 Outstanding checks October 14, 1942, per list 911 73
$27154 07
91
TAXES-1940
Outstanding October 25, 1940, per pre- vious audit $27258 11
Collection without commitment
2 00
Overpayment to collector refunded October 25 to December 31, 1940 2 00
- $27262 11
Payments to treasurer:
October 25 to December 31, 1940
$22616 09
1941
3813 03
$26429 12
Abatements October 25 to
December 31, 1940
822 99
Outstanding December 31, 1941
10 00
$27262 11
Outstanding January 1, 1942
$10 00
Abatements January 1 to October 14, 1942
$10 00
TAXES-1941
Commitment per warrants
$31297 72
Additional commitment 42 20
$31339 92
Payments to treasurer 1941
$30521 00
Abatements 1941
802 96
Tax titles taken 1941
2 24
Added to tax titles 1941
13 72
$31339 92
TAXES-1942
Commitment per warrants
$33953 65
Additional commitment 6 00
92
Abatement after payment refunded, January 1 to October 14, 1942 $2 00
$33961 65
Payments to treasurer January 1 to October 14, 1942 $11094 00
Abatements January 1 to October 14, 1942 66 20
Outstanding October 14, 1942, per list
21362 25
Cash on hand October 14, 1942, verified
1439 20
$33961 65
MOTOR VEHICLE EXCISE TAXES-1940
Outstanding October 25, 1940, per pre- vious audit $ 13 19
Additional commitment October 25 to
December 31, 1940
173 68
Abatements after payment refunded: October 25 to December 31, 1940 $22 32
1941
38
22 70
$209 57
Payments to treasurer October 25 to December 31, 1940 $179 68 Abatements:
October 25 to December 31,
1940
$29 51
1941
38
29 89
$209 57
MOTOR VEHICLE EXCISE TAXES-1941
Commitment per warrants
$3193 56
Abatements after payment refunded 1941
59 93
$3253 49
93
Payments to treasurer 1941 Abatements 1941
$3084 86 168 63
$3253 49
Abatement after payment refunded, January 1 to October 14, 1942 $7 08
Abatements January 1 to October 14, 1942 $7 08
MOTOR VEHICLE EXCISE TAXES-1942
Commitment per warrants $2621 26
Abatements after payment refunded, January 1 to October 14, 1942 43 00
$2664 26
Payments to treasurer January 1 to
October 14, 1942 $2598 80
Abatements January 1 to October 14, 1942 62 54
Outstanding October 14, 1942, per list
2 92
$2664 26
CLASSIFIED-FOREST LAND-1942
Commitment per warrant
$1 20
Outstanding October 14, 1942, per list
$1 20
INTEREST ON TAXES
Interest collections October 25, 1940 to
October 14, 1942: Taxes 1940
$97 38
Taxes 1941
56 85
$154 23
94
Payments to treasurer: October 25 to December 31, 1940 1941
$ 40 66 113 57
$154 23
TAX TITLES
Balance October 25, 1940, per previous audit
$262 94
Tax titles taken 1941-taxes 1941 $ 2 24
Added to tax titles 1941-
taxes 1941
13 72
15 96
Interest and costs $10 20
Redemption interest and costs
26 22
36 42
$315 32
Tax titles redeemed October 25 to Dec- ember 31, 1940
$199 73
Balance December 31, 1941
115 59
$315 32
Balance January 1, 1942
$115 59
Tax titles redeemed January 1 to October 14, 1942
$115 59
SELECTMEN'S LICENSES
Licenses issued:
October 25 to December 31, 1940:
Revolver
$
50
1941:
Revolver
$3 00
Sunday
1 50
95
Alcohol
$ 1 00
Ammunition
1 00
Milk
50
Flowers
50
Gasoline
3 00
Auto dealer
50
Pool
50
$11 50
$12 00
Payments to treasurer:
October 25 to December 31, 1940
$ 50
1941
11 50
$12 00
Licenses issued January 1 to October 14, 1942:
Revolver
$2 00
Sunday
50
Milk
50
Flowers
50
Gasoline
3 00
$6 50
Payments to treasurer January 1 to October 14, 1942
$6 50
TOWN HALL RENTALS
Charges 1941
$55 00
Payments to treasurer 1941
$55 00
Charges January 1 to October 14, 1942
$30 00
Payments to treasurer January 1 to October 14, 1942
$30 00
TOWN CLERK
Dog Licenses
Cash on hand October 25, 1940, per previous audit $1 80
96
Licenses issued :
October 25 to December 31, 1940:
Males, 1 at $2.00
$ 2 00.
1941:
Males, 79 at $2.00
$158 00
Females, 10 at $5.00 50 00
Spayed females, 27 at $2.00 54 00
262 00
$265 80
Payments to treasurer:
October 25 to December
31, 1940
$ 3 60
1941
238 80
$242 40
Fees retained:
October 25 to December
31, 1940: 1 at $.20
$
20
1941, 116 at $.20 23 20
23 40
$265 80
Licenses issued January 1 to October 14, 1942:
Males, 80 at $2.00
$160 00
Females, 9 at $5.00
45 00
Spayed females, 29 at $2.00
58 00
$263 00
Payments to treasurer January 1 to October 14, 1942 $239 40
Fees retained January 1 to October 14, 1942, 118 at $.20 23 60
$263 00
TOWN CLERK Sporting Licenses
Cash on hand October 25, 1940, per previous audit $ 40 50
Licenses issued :
October 25 to December 31, 1940:
Resident citizens' hunting, 22 at $2.00
$44 00
Resident citizens' minor trapping, 2 at $2.25
4 50
Resident citizens' trapping, 3 at $5.25
15 75
64 25
1941:
Resident citizens' fishing, 57 at $2.00
$114 00
Resident citizens' hunting, 65 at $2.00
130 00
61 75
33 75
Resident citizens' sporting, 19 at $3.25 Resident citizens' minor and female fishing, 27 at $1.25 Resident citizens' minor trapping, 2 at $2. 25 Resident citizens' trapping, 9 at $5.25 Non-resident citizen's hunting, 1 at $10.25 Duplicates, 2 at $.50
4 50
47 25
10 25
1 00
97
402 50
$507 25
Payments to Division of Fisheries and Game: October 25 to December 31, 1940 1941
$ 98 00 357 50
$455 50
Fees retained : October 25 to December 31, 1940: 27 at $ .25 1941, 180 at $ .25
$ 6 75
45 00
51 75
$507 25
Licenses issued January 1 to October 14, 1942:
Resident citizens' fishing, 73 at $2.00
$146 00
Resident citizens' hunting, 8 at $2.00
16 00
Resident citizens' sporting, 41 at $3.25
133 25
Resident citizens' minor and female fishing, 35 at $1.25
43 75
Resident citizen's minor trapping, 1 at $2.25
2 25
Special non-resident fishing, 7 at $1.50
10 50
Non-resident citizen's fishing, 1 at $5.25
5 25
$357 00
Payments to Division of Fisheries and Game January 1 to October 14, 1942 Fees retained January 1 to October 14, 1942, 166 at $ .25
$310 25
41 50
Cash on hand October 14, 1942, verified
5 25
$357 00
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99
SEALER OF WEIGHTS AND MEASURES
Cash on hand November 2, 1940, per previous audit $50 05
Fees:
November 2 to December 31, 1940
$ 6 67
1941
58 83
65 50
$115 55
Payments to treasurer:
November 2 to December 31, 1940
1941
$56 72
58 83
$115 55
Fees January 1 to October 14, 1942
$52 91
Payments to treasurer January 1 to
October 14, 1942
$52 81
Cash on hand October 14, 1942
10
$52 91
PUBLIC WELFARE DEPARTMENT
Temporary Aid-Accounts Receivable
Outstanding October 25, 1940, per pre-
vious audit
$ 641 34
Charges:
October 25 to December
31, 1940
$ 265 36
1941
1023 85
1289 21
$1930 55
1
100
Payments to treasurer:
October 25 to December 31, 1940
$599 34
1941
982 49
$1581 83
Disallowances 1941
69 67
Outstanding December 31, 1941
279 05
$1930 55,
Outstanding January 1, 1942
$279 05
Charges January 1 to October 14, 1942
714 40
$993 45
Payments to treasurer January 1 to
October 14, 1942 $436 05
Outstanding October 14, 1942, per list
557 40
$993 45
Aid to Dependent Children-Accounts Receivable
Outstanding October 25, 1940, per pre-
vious audit
$474 67
Charges 1941
221 32
$695 99
Payments to treasurer:
October 25 to December
31, 1940
$414 99
1941
279 12
$694 11
Disallowances 1941
1 88
$695 99
Charges January 1 to October 14, 1942
$213 35
Payments to treasurer January 1 to October 14, 1942
$213 35
101
BUREAU OF OLD AGE ASSISTANCE
Accounts Receivable
Outstanding October 25, 1940, per pre- vious audit $ 98 00
Charges:
October 25 to December 31, 1940
$ 367 00
1941 2309 15
2676 15
$2774 15
Payments to treasurer:
October 25 to December 31, 1940
1941
$ 367 00
2407 15
$2774 15
(
Charges January 1 to October 14, 1942
$2219 91
Payments to treasurer January 1 to Octo- ber 14, 1942 $2027 41
Outstanding October 14, 1942, per list
192 50
$2219 91
CEMETERY DEPARTMENT
Care of Lots
Outstanding October 25, 1940, per pre-
vious audit $ 67 50
128 00
Charges 1941 $195 50
102
Payments to cemetery treasurer: October 25 to December 31, 1940 $ 3 00
1941 92 00
$95 00
Charges cancelled 1941
18 00
Outstanding December 31, 1941
82 50
$195 50
Outstanding January 1, 1942
$ 82 50
Charges January 1 to October 14, 1942
132 00
$214 50
Payments to cemetery treasurer:
January 1 to October 14, 1942
82 50
Outstanding October 14, 1942, per list 132 00
$214 50
RUFUS ROWE GRAVES LIBRARY FUND
Savings
Securities
Deposits
Par Value
Total
On hand October 25, 1940
$217 77
$2000 00
$2217 77
On hand at end of year 1940
217 77
2000 00
2217 77
On hand at end of year 1941
217 77
2000 00
2217 77
On hand October 14, 1942
217 77
2000 00
2217 77
RECEIPTS
PAYMENTS
Income:
Transfers to town:
October 25 to December 31, 1940
$39 36
October 25 to December 31, 1940
$39 36
1941
74 36
1941
74 36
January 1 to October 14, 1942
52 50
January 1 to October 14, 1942
52 50
103
$166 22
$166 22
JULIETTE MONTAGUE COOK LIBRARY FUND
On hand October 25, 1940 On hand at end of year 1940 On hand at end of year 1941
Savings
Deposits
Total
$1000 00
$1000 00
1000 00
1000 00
1000 00
1000 00
On hand October 14, 1942
$1000 00 $1000 00
RECEIPTS
PAYMENTS
Income:
Transfers to town:
October 25 to December 31, 1940
$25 15
October 25 to December 31, 1940
$25 15
1941
25 15
1941
25 15
$50 30
$50 30
HENRY W. TAFT LIBRARY FUND
Savings
Deposits
Total
On hand October 25, 1940
$500 00
$500 00
On hand at end of year 1940
500 00
500 00
On hand at end of year 1941
500 00
500 00
On hand October 14, 1942
500 00
500 00
RECEIPTS
PAYMENTS
Income:
Transfers to town:
October 25 to December 31, 1940
$12 58
October 25 to December 31, 1940
$12 58
1941
12 58
1941
12 58
$25 16
$25 16
104
SARA LORANE GRAVES LIBRARY FUND
Savings
Total
On hand October 25, 1940
Deposits $400 00
$400 00
On hand at end of year 1940
400 00
400 00
On hand at end of year 1941
400 00
400 00
On hand October 14, 1942
400 00
400 00
RECEIPTS
PAYMENTS
Income:
Transfers to town:
October 25 to December 31, 1940
$8 04
October 25 to December 31, 1940
$8 04
1941
8 04
1941
8 04
105
$16 08
$16 08
CAROLINE B. HARPER LIBRARY FUND
On hand October 25, 1940 On hand at end of year 1940 On hand at end of year 1941 On hand October 14, 1942
Savings Deposits $500 00
Total
$500 00
500 00
500 00
500 00
500 00
500 00
500 00
RECEIPTS
PAYMENTS
Income:
Transfers to town:
October 25 to December 31, 1940
$10 05
October 25 to December 31, 1940 1941
$10 05
1941
10 05
10 05
$20 10
$20 10
GENERAL LIBRARY FUND
Savings
Deposits
Total
106
On hand October 25, 1940
$2500 00
$2500 00
On hand at end of year 1940
2500 00
2500 00
On hand at end of year 1941
2500 00
2500 00
On hand October 14, 1942
2500 00
2500 00
RECEIPTS
PAYMENTS
Income:
Transfers to town:
October 25 to December 31, 1940
$52 78
October 25 to December 31, 1940
$52 78
1941
52 78
1941
52 78
$105 56
$105 56
CEMETERY PERPETUAL CARE FUNDS
(
On hand October 25, 1940 On hand at end of year 1940
$7693 23
$2200 00
$9893 23
7693 23
2200 00
9893 23
On hand at end of year 1941
7693 23
2200 00
9893 23
On hand October 14, 1942
7723 23
1000 00
8723 23
RECEIPTS Securities written of January 1 to October 14, 1942 $1200 00
Income:
October 25 to December 31, 1940
192 87
1941
218 67
January 1 to October 14, 1942
52 00
Transfers to town: October 25 to December 31, 1940 1941 January 1 to October 14, 1942
192 87
218 67
52 00
$1693 54
$1693 54
107
PAYMENTS
Added to savings deposits January 1 to October 14, 1942 $ 30 00
Securities defaulted and written off by vote of town
1200 00
Sale of cemetery lots, 30 00
Savings
Securities Par Value
Total
Deposits
TOWN OF SUNDERLAND
BALANCE SHEET-OCTOBER 14, 1942 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash
$26243 84
Temporary Loans: In Anticipation of Revenue $20000 00
Accounts Receivable:
Taxes:
Levy of 1942
22801 45
In Anticipation of Re- imbursement 5000 00
$25000 00
Motor Vehicle Excise Taxes:
State Tax
3150 00
Levy of 1942
2 92
State Parks and Reservations Tax 42 38
Dog Licenses-Due County 59 40
Classified Forest Land-1942 1 20
Road Machinery Fund 26 05
Departmental:
Temporary Aid $557 40
Old Age Assistance 192 50
749 90
Federal Grants: Old Age Assistance: Administration $69 29
108
State Aid to Highways $2856 10
Estimated Receipts, to be Collected
2059 46
Overdrawn Accounts:
Library
$205 19
Cemetery
19 30
Old Age Assistance- Federal Grant
9 62
Interest 3 33
237 44
Aid to Dependent Children: Assistance $11 48 Administration 16 60 $ 97 37 Unexpended Appropriation Balances 20785 84
Reserve Fund-Overlay Surplus
2847 27
Overlay Reserved for Abatements: Levy of 1942 780 03
Revenue Reserved Until Collected: Motor Vehicle Excise Tax $ 2 92 Departmental 749 90
109
752 82
Surplus Revenue: Revenue 1942 $1007 20
Surplus of prior years 403 95
1411 15
$54952 31
$54952 31
.
DEBT ACCOUNTS
Net Funded or Fixed Debt $10000 00 Town Hall Loan 1940 $10000 00
TRUST ACCOUNTS
Trust Funds, Cash and Securities
$15841 00
Library Funds $7117 77 Cemetery Perpetual Care Funds 8723 23
$15841 00
$15841 00 5
110
ECKMAN NDERY INC.
JULY 97 I -To-Pleas® N. MANCHESTER, INDIANA 46962
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