USA > Massachusetts > Middlesex County > Pepperell > Town annual reports of the officers of the town of Pepperell, Mass 1956 > Part 14
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Respectfully submitted, PHILIP R. McCLAIN Treasurer
101
Report of Town Accountant
To the Honorable Board of Selectmen: Gentlemen :
I submit the following report for the year ending December 31, 1947, classified according to the books of the Division of Accounts.
RECEIPTS General Revenue
From the Collector:
Special Collections
$ 617.32
Levy of 1946:
Real Estate
15,086.96
Personal
655.51
Levy of 1947:
Real Estate
72,691.56
Personal
12,355.73
Poll
1,502.00
102,909.08
Tax Titles :
T. T. Redemptions
1,150.30
Interest and Charges
474.85
1,625.15
State :
Corporation Tax
$14,071.50
Income Tax
8,822.55
Meal Tax
1,757.20
State Tax
2,143.08
26,794.33
Licenses and Permits :
Liquor
4,219.73
Common Victualer
21.00
Bowling and Auction
37.00
Milk and Ice Cream
9.00,
Junk
62.00
Gasoline
42.00
Non-Alcoholic
20.00
All Other
109.73
4,520.46
Fines and Forfeits :
Court Fines
$ 146.10
Poll Demands
30.45
176.55
102
Grants and Gifts: From Federal Government:
1
Old Age Assistance 27,074.03
Old Age Assistance Admin.
923.65
Aid to Dependent Children 2,210.32
Aid to Dep. Children Admin. 83.33
30,291.33
Grants from State:
Schools-Part One
5,741.00
Schools-Part Two
4,356.47
Union Superintendent
1,156.09
Vocational Education
292.59
Transportation-Schools
4,863.00
Chap. 81, Highways 1946
5,052.63
Chap. 81, Highways 1947
5,347.67
Chap. 90, Highways 1947
500.00
Chap. 719, Highways 1947
5,319.53
Olsen Fund
105.30
Teachers' Annuity
22.13
Chap. 90 Construction 1946
5,988.58
38,744.99
Grants from County :
Chap. 90 Main. 1946
597.93
Chap. 90 Construction 1946
2,396.36
Chap. 90 Main. 1947
500.00
Dog Licenses
449.81
3,944.10
Commercial Revenue :
Motor Vehicle 1946
225.07
Motor Vehicle 1947
5,586.57
5,811.64
Selectmen :
Town Hall Rent
62.00
All Other
15.60
77.60
Town Clerk :
Dog Licenses for County
748.80
748.80
Sealer Weights and Measures
35.20
35.20
103
.
Highways: Sale of Material Rental of Machinery
11.73
89.51
101.24
Police :
Sale of Material 45.17
45.17
Charities :
Reimbursement for Relief :
State
1,385.11
Cities and Towns
482.01
Reimbursement for A. D. C. State
2,026.41
Reimbursement for O. A. A.
State
24,361.85
Cities and Towns
1,400.20
29,655.58
Health :
Reimbursement from State-
398.57
Reimbursement from Cities and Towns
511.50
910.07
Soldiers' Benefits
75.00
75.00
Schools :
Tuition City of Boston
211.67
Tuition Town of Groton
142.56
Sale of Material
100.00
Sale of Material
8.10
State Wards Tuition
959.50
Other Pupils
48.73
1,470.56.
Library :
Fines
71.00
71.00
Water Department: Water Rates Refund on Hydrant
13,304.62
216.71
13,521.33
104
Cemeteries : Annual Care Opening Graves Labor
228.00
289.00
57.00
Lowering Device
3.00
Sale of Lots
40.00
Per. Care Interest* All Other
355.17
2.00
974.17
Interest:
Taxes
458.53
Excise Special
.22
Library-Int. and Div.
2,249.51
Water Interest
271.24
2,979.50
Trusts and Investments :
Per. Care Funds
200.00
200.00
Agency :
Dog Officer
8.00
8.00
Refunds :
Misc. Fund-General
1,616.09
Checks Returned O. A. A.
342.28
Checks Returned Schools
29.14
Checks Returned Welfare
183.72
Checks Returned A. D. C.
70.98
Highways
150.00
2,392.21
Transfers :
Town to Library
1,800.00
Withholding Tax
6,283.35
Blue Cross
259.10
County Retirement
572.48
8,914.93
School Lunchroom Account
548.07
548.07
Audit Adjustments
206.85
Total Receipts 1947
$277,752.91
105
PAYMENTS
Legislative: Moderator Town Reports All Other
15.00
482.00
2.50
499.50
Selectmen :
Salaries
700.00
Printing
17.05
Car Use
21.50
Office
30.51
All Other
189.22
958.28
Clerk :
Salary
1,103.40
1,103.40
Law:
Counsel Fees
40.00
Damage to Persons and Property
249.10
Law Books
8.25
297.35
Treasurer :
Salary
600.00
Bond
150.00
Postage and Stationery
121.66
Office
11.19
Equipment
70.21
All Other
5.90
958.96
Treasurer :
Tax Titles Expense
91.85
91.85
Accountant :
Salary
600.00
Office
25.83
General Expense
9.00
634.83
106
Tax Collector
Commissions
1,082.53
Bond
126.25
Postage
112.48
Office
97.40
Forms
117.96
All Other
29.02
1,565.64
Assessors :
Salaries
1,200.00
Wages
75.00
Postage
2.36
Forms
62.08
All Other
60.56
1,400.00
Town Clerk :
Salary
350.00
Bond
7.50
Recording Fees
128.55
All Other
199.19
685.24
Registrars
Salaries
200.00
Printing
10.00
210.00
Listing :
Wages
225.00
Printing
125.00
350.00
Election Officers :
Wages
162.75
All Other
32.00
194.75
Town Hall :
Janitor
390.00
Wages
189.00
Fuel
69.74
Fuel Oil
340.65
Lights
77.77
Telephone
72.93
Supplies
194.79
Repairs
67.55
All Other
14.50
1,416.93
107
Police
Salary Chief
2,558.00
Salary Officers
4,570.00
Matron
55.23
Station Expense
60.25
Fuel and Lights
182.73
Telephone
171.99
Car Repairs
404.14
Gas and Oil
830.82
Police Radio System
500.00
All Other
101.59
9,434,75
Police Radio:
47.00
47.00
Fire Department :
Salary of Engineers
250.00
Wages of Firemen
2,250.00
Drivers
140.00
Maintenance and Equipment
386.06
Gas and Oil
79.01
Station Expense
13.00
Janitor
242.00
Fuel
171.10
Lights
54.16
Telephone
39.25
Care of Alarm
38.20
Repairs
137.27
All Other - Signal Whistle
142.94
3,942.99
Forest Warden:
Salary of Wardens
50.00
Salary of Deputies
30.00
Wages of Firemen
174.00
254.00
Fire Emergency
402.25
402.25
Sealer of Weights and Measures: Salary
100.00
Equipment and Expense
25.00
125.00
108
Tree Warden : Labor
207.00
Gas
10.10
Truck Expense All Other
26.39
247.24
Tree Warden Special :
Wages
45.00
Trucks and Equipment
17.70
62.70
Health :
District Nurse
1,200.00
Inspectors of Meats and Animals
300.00
Auto Hire
30.00
Clinic
100.00
Middlesex County Hospital
1,552.50
Medical
42.15
All Other
23.37
Moth Control: .
1,600.00
1,600.00
Highways General:
Wages
1,516.01
Trucks
1,433.50
Gas
2.04
Equipment
582.47
Fuel and Lights
57.03
Water Mains
328.68
All Other
77.99
3,997.72
Snow and Ice :
Wages
1,770.05
Trucks
4,672.45
Teams
244.00
Salt
867.10
Sand
135.00
Chapter 81:
Wages
6,201.81
Trucks and Mowers
8,276.91
Stone
1,776.95
Tar and Patch
4,838.79
Sand and Gravel
1,156.20
22,250.66
109
a
3,248.02
7,688.60
3.75
Chapter 90: Maintenance Wages Trucks, etc. Tar and Patch
281.20
597.50
1,920.88
2,799.58
Chapter 90 Construction: River Road
Wages
1,004.01
Machinery
2,741.71
Stone
219.80
Asphalt
474.78
Gravel
1,517.27
Snow Fence
159.30
159.30
Chapter 90 Construction: Main Street
Wages
237.75
Machinery
1,790.50
Gravel
235.50
2,263.75
Sidewalks: Townsend Street:
Wages
132.10
Trucks
176.50 .
Supplies
151.00
459.60
Machinery Fund Expense:
Gas and Oil
195.15
Equipment .
239.66
434.81
Street Lights:
5,414.77
5,414.77
Town Dump:
384.95
384.95
Public Welfare:
Salaries
300.00
Groceries
1,891.17
Clothing
165.25
Fuel and Lights
288.23
Rent
341.00
Medical
869.86
Cash
1,954.95
Cities and Towns
618.60
All Other
8.80
6,437.86
110
5,957.57
Aid to Dependent Children : Cash
7,619.06
7,619.06
Old Age Assistance:
Cash
61,927.63
Cities and Towns
310.08
62,237.71
Agent - Chapter 41 Sec. A Salary
1,200.00
1,200.00
Expense 1947 :
Welfare
116.32
A. D. C. O. A. A.
641.56
788.91
Soldiers' Benefits :
Cash
220.00
Burial
100.00
All Other
60.00
380.00
Schools :
Salary Committee
180.00
Expense Committee
141.94
Salary Superintendent
2,100.00
Expense Superintendent
592.04
Salaries Teachers
Elementary
20,306.00
High School
18,101.00
Salaries-Supervisors
1,880.00
Text Books
1,373.77
Supplies
1,022.19
Janitors
High
1,300.00
Elementary
2,790.10
Fuel
High
2,002.17
Elementary
1,732.76
Operating Expense
1,904.93
Repairs
1,337.13
Health
358.10
Transportation
7,865.00
Tuition
776.70
Grounds and Buildings
294.71
111
31.03
Playground Lunch Room
324.18
240.00
Physical Education
381.00
185.93
Athletic Equipment Transportation of Teams
201.40
67,391.05
Library :
Salaries
2,196.00
Wages
26.00
Books
422.32
Periodicals
90.10
Printing and Binding
2.46
Office, etc.
24.67
Supplies
19.39
Fuel
636.82
Lights and Water
81.03
Repairs
371.09
All Other
34.77
3,904.65
Water Department:
Salary - Superintendent
2,229.00
Salary - Engineer
1,818.00
Wages
550.95
Commission
120.00
Insurance
109.18
Transportation
660.00
Office and Phone
75.64
Collector
20.00
All Other
107.63
5,690.40
Stations 1 and 2:
Oil
366.48
Fuel
364.73
Power and Heat
1,229.85
Repairs and Supplies
1,760.75
Fittings
202.30
Meters
593.27
Labor
200.30
All Other
2.32
4,720.00
Drainage Project :
1,044.42
1,044.42
112
Chase Avenue:
178.75
178.75
Cemeteries :
Commissioner Salary
125.00
Labor
1,680.50
Trucks
22.63
Opening Graves
12.00
Equipment
342.79
Per. Care Interest
362.07
All Other
8.00
2,552.99
Soldiers' Graves
150.00
150.00
Agency Trust Investment :
State Tax
2,400.00
State Parks
322.60
Auditing Accounts
555.10
Middlesex County Tax
4,983.27
Middlesex County Hospital
1,711.42
County Dog Officer
748.80
Collector of Internal Revenue
6,283.35
Mass. Department Public Health
10.00
Blue Cross, Teachers
259.10
Middlesex County Retirement
572.48
Per. Care Cemeteries
200,00
18,046.12
Unclassified :
Contingent Fund
48.94
Common
50.00
Memorial Day
200.00
Playground
331.81
Bleacher Account
1,970.00
Insurance
1,488.31
Workmen's Compensation
34.00
Garbage and Rubbish
2,344.00
Veterans' Rehabilitation
1.75
V. F. W. Quarters
215.00
Office Equipment Special
243.57
Office Equipment Regular
100.18
Dog Officer
8.00
7,035.56
113
Special Accounts :
Repairs Groton Street School
1,998.80
High School Boiler
897.20
Library Lawn Mower
155.19
Shattuck School Sanitation
207.00
Legion Painting
450.00
Legion Repairs
474.73
Air Tank Whistle
572.00
Fire Station Boiler
1,389.00
Tucker Ave. Water
11.00
Pumping Station - Water
709.30
6,864.22
Refunds :
Poll Tax 1947
38.00
Real Estate 1947
180.00
Motor Vehicle Excise 1947
97.45
315.45
Town to Library
1,800.00
1,800.00
Audit Adjustments
220.13
220.13
Total Payments
$280,119.27
Cash Bal. Jan. 1, 1947
Cash Bal. Dec. 31, 1947
General
95,789.75
General
93,278.53
Library
161.44
Library
306.30
Receipts 1947
277,546.06
Expended 1947 279,899.14
Audit Adjust.
206.85
Audit Adjust.
220.13
$373,704.10
$373,704.10
114
BALANCE SHEET, DECEMBER 31, 1947
Assets
Cash in Banks: General
93,278.53 306.30
Library .
93,584.83
Accounts Receivable :
Taxes :
Levy of 1940 Timber Salvage
995.41
Estates of Deceased Persons
442.29
Levy of 1947 Poll Tax
24.00
Levy of 1947 Personal
1,311.49
Levy of 1947 Real Estate
18,388.33
21,161.52
Motor Vehicle Excise : Levy of 1947
330.00
330.00
Departmental
Public Health State
170.00
O. A. A. Cities and Towns
1,504.67
Public Welfare
815.65
Aid to Dependent Children-State
951.18
3,441.50
Middlesex County Hospital
1,023.97
Perpetual Care
18.67
Tax Titles
1,037.15
Water Rates
451.19
Chap. 81-Highways 1947
10,177.33
Chap. 90-Highways State 1946
11.42
Chap. 90-Highways County 1946
5.71
Dog Officer
7.00
Overdrawn Accounts-Highways
15.55
Chap. 90-Highways
4,499.22
Chap. 81-Highways
10,176.34
27,423.55
$145.941.40
115
Liabilities and Reserves
Sale of Lots and Graves Account
1,021.49
Machinery Fund 923.90
Federal Grants :
A. D. C. 46.97
A. D. C. Admin. 84.93
O. A. A. 1,399.49
O. A. A. Admin. 657.41
4,134.19
Appropriation Balances :
Government, Projects
312.00
Tax Title Expense
128.03
Fire Hose Fund
750.00
Town Hall Repairs-Special
55.00
Town Hall Repairs
593.14
Town Hall Boiler Room
150.00
Tree Warden-Special
37.68
Repairs-Covered Bridge
2,469.45
Machinery Fund-Expense
247.08
Library Expense 306.30
Tarbell Street School-Repairs
400.27
Tarbell Street School Boiler Room
275.00
Veterans of Foreign Wars-Rent
315.00
Veterans Rehabilitation
136.45
Workmen's Compensation
2,882.00
War Memorial Fund
80.75
Post War Art. No. 22
500.00
Drainage Project
855.43
Water Extension-Maple St. 1,500.00
Water Engineering Project 500.00
Water Willow Street
2,950.00
Water Tucker Street
5,589.00
Water Pumping Station-Repairs
290.70
Air Tank Whistle 28.00
Office Equipment Account
257.12
Purchase of Boston & Maine land
2,300.00
Library Driveway
558.20
Perpetual Care-Interest
169.61
Motor Grader
9,000.00
Townsend Street-Sidewalk
90.40
-
116
Repairs to old Sidewalks
500.00
Mill Street-Sidewalk
2,000.00
Fire Station-Boiler
111.00
Snow Fence
340.70
Traffic Circle
1,500.00
School Lunchroom
548.07
School Survey
300.00
High School Boiler
102.80
Bleacher Account
130.00
39,259.18
Water Available Surplus
6,571.63
Overlay Reserve
9,970.24
Overlay 1947
168.50
Revenue Reserve for Collection :
Motor Vehicle Excise Tax
330.00
Departmental
3,441.50
Tax Titles
1,037.15
Water Rates
451.19
Aid to Highways
17.13
Aid to Highways
10,177.33
Timber Salvage Tax
995.41
Military Aid
50.00
State Tax
63.46
State Parks
50.30
County Tax
700.81
34,024.65
Excess and Deficiency
68,523.38
145,941.40
Trust Funds
Cash and Securities
113,351.83
Lawrence Library Fund
55,291.93
Edmund P. Farrar Flag Pole Fund
299.72
Cemetery Perpetual Care Funds
19,760.04
Post War Rehabilitation Fund
38,000.00
113,351.83 113,351.83
117
SUMMARY
Receipts and Transfers
Over-
Appro-
Account
drafts
priations
Payments Balance
Legislative
500.00
499.50
.50
Law
600.00
297.35.
302.65
Government Projects
312.00
312.00
Selectmen
1,000.00
958.28
41.72
Treasurer
965.00
958.96
6.04
Tax Title Expense
219.88
91.85
128.03
Reserve Fund
1,500.00
1,500.00
Accountant
645.00
634.83
10.17
Tax Collector
1,572.65
1,565.64
7.01
Assessors
1,400.00
1,400.00
Town Clerk
687.50
685.24
2.26
Listing
350.00
350.00
Registrars
210.00
210.00
Election
200.00
194.75
5.25
Town Hall
2,010.07
1,416.93
593.14
Town Hall Special
55.00
55.00
Town Hall Boiler Room
150.00
150.00
Police
9,435.00
9,434.75
.25
Police Radio
47.00
47.00
Fire Department
4,000.00
3,942.99
57.01
Fire Hose
750.00
750.00
Forest Warden
300.00
254.00
46.00
Sealer Weights & Meas.
125.00
125.00
Moth Control
1,600.00
1,600.00
Tree Warden Special
100.38
62.70
37.68
Tree Warden
250.00
247.24
2.76
Health
2,100.00
2,048.02
51.98
School Nurse
1,200.00
1,200.00
General Highways
4,000.00
3,997.72
2.28
Snow and Ice
7,701.06
7,688.60
12.46
Chap. 81 Roads
10,176.34
12,247.67
22,424.01
Chap. 90 Con. Main St. 15.55
8,982.87
8,998.42
Chap. 90 Con. River Rd.
4,499.22
1,500.00
5,999.22
Motor Grader
9,000.00
9,000.00
Covered Bridge
2,469.45
2,469.45
118
Sidewalks:
Mill Street
2,000.00
2,000.00
Townsend Street
550.00
459.60
90.40
Repairs Sidewalks
500.00
500.00
Machinery Fund Receipts
923.90
923.90
Machinery Fund Expense
681.89
434.81
247.08
Street Lights
5,638.00
5,414.77
223.23
Town Dump
550.00
384.95
165.05
Public Welfare
7,183.72
6,754.18
429.54
A. D. C. State
6,570.98
6,311.73
259.25
A. D. C. Federal
3,064.93
3,017.96
46.97
O. A. A. State
36,642.28 36,642.28
O. A. A. Federal
27,754.56 26,355.07
1,399.49
A. D. C. Admin.
115.96
31.03
84.93
O. A. A. Admin.
1,598.97
941.56
657.41
Agent's Salary
1,200.00
1,200.00
Soldier's Relief
1,000.00
380.00
620.20
Schools
67,449.81 67,391.05
58.76
Sanitation, Shattuck School
207.12
207.00
.12
Library Expense
4,260.95
3,954.65
306.30
Library Approp.
1,800.00
1,800.00
Contingent Fund
250.00
48.94
201.06
Common
50.00
50.00
Playground
350.00
331.81
18.19
Bleacher and Mower
2,100.00
1,970.00
130.00
Memorial Day
200.00
200.00
Post War Art. No. 22
500.00
500.00
Veteran's Rehabilitation
138.20
1.75
136.45
V. F. W. Quarters
530.00
215.00
315.00
Legion Repairs
875.00
474.73
400.27
Air Tank and Whistle
600.00
572.00
28.00
Workmen's Compensation
2,916.00
34.00
2,882.00
Insurance
1,500.00
1,488.31
11.69
Clerk
1,300.00
1,103.40
196.60
Office Equipment
500.69
243.57
257.12
Office Supplies
200.00
172.83
27.17
Library Lawn Mower
165.00
155.19
9.81
Library Resurfacing
558.20
558.20
Garbage and Rubbish
2,450.00
2,344.00
106.00
Drainage
1,899.85
1,044.42
855.43
Water Department
10,414.71
10,410.40
4.31
Water-Maple Street
1,500.00
1,500.00
Water-Engineering
500.00
500.00
119
Water-Lowell Road
125.00
125.00
Cemeteries
2,200.00
2,190.92
9.08
Per. Care Interest
531.68
362.07
169.61
Soldiers' Graves
150.00
150.00
War Memorial Fund
80.75
80.75
State Tax
2,400.00
2,400.00
State Parks
186.45
186.45
Audit of Accounts
277.55
277.55
County Tax
4,983.27
4,983.27
County Hospital
1,711.42
1,711.42
Fire Station Boiler
1,500.00
1,389.00
111.00
Forest Fire Emergency
402.25
402.25
Snow Fence
500.00
159.30
340.70
Chap. 90 Maintenance
2,800.00
2,799.58
.42
Chap. 90 Traffic Circle
1,500.00
1,500.00
Chase Avenue Drainage
250.00
178.75
71.25
School Lunch Room
548.07
548.07
School Survey
300.00
300.00
Repairs Groton St. School
2,000.00
1,998.80
1.20
High School Boiler
1,000.00
897.20
102.80
Legion Boiler Room
275.00
275.00
Purchase B. & M. Land
2,300.00
2,300.00
Legion Painting
450.00
450.00
Willow St. Water
2,950.00
2,950.00
Tucker Ave. Water
5,600.00
11.00
5,589.00
Repairs Pumping Station
1,000.00
709.30
290.70
14,691.11 313,397.69 282,755.85 45,332.95
Transfers *
Reserve Fund to Snow and Ice
1,500.00
Contingent Fund to Snow and Ice
201.06
1,701.06
C. A. BURNEY
Accountant
120
1
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts State House, Boston 33
January 15, 1948.
To the Board of Selectmen, Mr. Chester H. Waterous, Chairman, Pepperell, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Pepperell for the period from May 20, 1945 to August 25, 1947, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, FRANCIS X. LANG,
Director of Accounts.
Mr. Francis X. Lang, Director of Accounts, Department of Corporations and Taxation,
State House, Boston.
Sir:
As directed by you, I have made an audit of the books and accounts of the town of Pepperell for the period from May 20, 1945, the date of the previous audit, to August 25, 1947, and submit herewith the following report thereon:
The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and verified by comparison with the books and records in the offices of the treasurer and the town accountant.
The selectmen's recorded receipts from licenses issued were checked with the available records and the payments to the treasurer were compared with the treasurer's cash book.
121
The books and accounts in the town accountant's office were examined and checked in detail. The recorded receipts were compared with the town treasurer's books and with the records of the several departments collecting money for the town or responsible for the committing of bills for collection. The re- corded disbursements were checked with the treasury warrants and with the payments as shown by the town treasurer's books. The appropriations, transfers, and loans authorized, as recorded on the ledger, were checked with the town clerk's records.
The ledger accounts were footed and analyzed for the pe- riod covered by the audit, a trial balance was taken off, the necessary adjusting entries resulting from the audit were made, and a balance sheet, showing the financial condition of the town on August 25, 1947, was prepared and is appended to this report.
The appended balance sheet shows overdrafts in the Chapter 81 and 90 highway maintenance accounts toward which funds are contributed by the State and County. These overdrafts could have been avoided if the town had appropriated from its available surplus an amount sufficient to meet the State's and County's allotments, and had voted that the reimbursements from the State and County be credited back to surplus revenue upon their receipt.
The books and accounts of the treasurer were. examined and checked in detail. The recorded receipts were analyzed and compared with the records in the several departments in which charges originated or in which money was collected for the town, and with the other sources from which money was paid into the town treasury.
The disbursements were checked with the warrants author- izing the treasurer to pay out town funds and with the town accountant's books. The cash book was footed, and the cash balance on August 25, 1947 was verified by actual count of the cash in the office and by reconciliaton of the bank balances with statements furnished by the banks of deposit.
The savings bank books and securities representing the in- vestment of the several trust and investment funds in the cus- tody of the town treasurer were personally examined and found to be in agreement with the books of the treasurer and the town accountant.
122
The records of tax titles taken by the town and of tax title redemptions were checked in detail and all outstanding tax titles were listed and proved.
Appended to this report are tables showing a reconciliation of the treasurer's cash as well as summaries of the transactions and condition of the several trust and investment funds.
The books of the tax collector were examined and checked in detail. The commitments of taxes were added and verified by comparison with the records of the assessors. The recorded collections were checked with the commitment books and with the town accountant's ledger, the reports of collections being proved with the treasurer's cash book and with the town ac- countant's records.
The abatements granted were checked with the record of abatements issued by the assessors, and all outstanding accounts, as shown on the commitment books, were listed and reconciled with the town accountant's ledger.
Verification 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 outstanding ac- counts, as listed, are correct. e
The collector's cash balance as of August 25, 1947 was veri- fied by actual count of cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.
Tables showing a reconciliation of the collector's cash, to- gether with summaries of the tax accounts, are appended to this report.
The financial records of the town clerk were examined and checked in detail. The records of licenses granted were checked and proved, and the recorded payments to the town treasurer were verified by comparison with the treasurer's books.
The records of dog licenses issued on behalf of the County and of sporting licenses, the receipts of which are paid to the State, were examined and checked with the duplicates and stubs on file. The cash balance on September 29, 1947 was verified by actual count of cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit,
123
and the payments to the town treasurer were compared with the treasurer's cash book.
The town clerk's records of financial votes and orders passed by town meetings were examined and checked with the town accountant's records.
The records of the police department on account of revolver permits and bicycle registration issued were examined and veri- fied, the payments to the treasurer being compared with the treasurer's and the accountant's books.
The records of fees charged by the sealer of weights and measures were checked with the field books, the payments to the treasurer being verified.
The records of the library on account of fines collected were examined and checked. The cash book was footed, the cash on hand on October 15, 1947 was verified by actual count, and the payments to the treasurer were compared with the treasurer's and the accountant's books.
The records of the cemetery department, available for the period from May 1, 1946 to August 25, 1947, were examined and checked in detail, and the payments to the treasurer were com- pared with the treasurer's and the accountant's books.
It is recommended that all departments sending out bills for collection notify the accountant promptly of the total amount of such bills, so that his ledger may at all times reflect the true condition of the departmental accounts receivable.
While engaged in making the audit co-operation was re- ceived from the several departmental officials, for which, on behalf of my assistants and for myself, I wish to express appre- ciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts.
124
RECONCILIATION OF TREASURER'S CASH Addison Woodward, Treasurer
Balance May 20, 1945:
General and water,
Library,
$88,258.74 1,363.64
$89,622.38
Receipts May 20 to December 31, 1945:
General and water,
$178,196.12
Library,
993.73
179,189.85
$268,812.23
Payments May 20 to December 31, 1945:
General and water
Library,
$161,894.70 2,248.16
$164,142.86
Balance December 31, 1945:
General and water,
$104,560.16
Library
109.21
104,669.37
$268,812.23
.
Balance January 1, 1946:
General and water,
$104,560.16
Library,
109.21
$104,669.37
Receipts January 1 to March 4, 1946:
General and water, $19,098.50
Library, 1,857.70
20,956.20
$125,625.57
Payments January 1 to March 4, 1946 General and water, $31,105.73 513.67
Library,
$31,619.40
Balance March 4, 1946: General and water, $92,552.93
Library, 1,453.24
94,006.17
$125,625.57
125
RECONCILIATION OF TREASURER'S CASH
Philip R. McClain, Treasurer
Balance March 5, 1946: General and water, $92,552.93 1,453.24
Library, 1
$94,006.17
Receipts March 5 to December 31, 1946: General and water, $221,971.42
Library, 1,250.12
223,221.54
$317,227.71
Payments March 5 to December 31, 1946: General and water, $218,734.60 2,541.92
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