USA > Massachusetts > Barnstable County > Harwich > Town annual reports of the selectmen and overseers of the poor of the town of Harwich 1950 > Part 3
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2,123.51
New Elementary School Construction 9,042.50
Vocational Education 47.20
Playground-High School 410.00
Tablet-Old High School 125.00
Waterproof Exterior-High School 4,824.00 State Aid Vocational Education- Town Fund 468.00
George Barden-Federal Account-
Vocational Education 180.00
Emergency Account to Repair Lightning Damage to High School
1,595.00
Brooks Free Library
2,550.19
Harwich Port Library
900.00
Chase Library 900.00
$152,684.95
Recreation and Unclassified :
Park Department $1,957.93
Brooks Park-Baseball Field
4,625.93
Recreation Commission
996.77
Repairs of Public Buildings
1,999.24
Clearing Beaches and Repairs to Board Walks 561.34
Planting, Protection and
Propagation of Shellfish 533.25
Propagation of Fish and Game
31.85
39
Miscellaneous
187.24
Insurance
6,245.77
Advertising
529.50
Cemetery Commission
977.83
Herring Committee
200.00
Town Reports
1,080.65
Memorial Day Observance
203.00
Band Concerts-Chatham Band
500.00
$20,630.30
Water Department:
Water Commissioners' Salaries
$300.00
Water-Maintenance and
Operation Account
24,815.02
Water-Service Installations
10,000.00
Water-Tank Painting and Repairs 4,187.08
Water Extensions
4,013.74
Water Main Construction Account
98.79
Construction New Standpipe- Brooks Park
39,213.58
Purchase Trench Digger
3,441.48
Municipal Indebtedness :
Retirement of Water Bonds
$7,000.00
Interest on Water Bonds
910.00
Retirement of Schoolhouse Bonds
6,000.00
Interest on Schoolhouse Bonds
210.00
Retirement of Elementary School Bonds 18,000.00
Interest on Elementary
School Bonds 6,800.00
$38,920.00
Federal Withholding Tax
10,907.60 755.80
State Assessments :
State Parks and Reservations
598.70
Cape Cod Mosquito Control State Audit of Municipal Accounts
582.12
County Tax, Barnstable
41,526.89
Barnstable County Retirement System
786.43
Payments from Estimated Receipts
8.00
Trust Funds Income :
Caleb Chase Charity-Public Welfare
$429.46
Henry C. Brooks Medal
20.99
Johnson-Ulm Scholarship
U. S. Government Bonds $875.00
$86,069.69
Proceeds Dog Licenses to County
3,411.27
40
Scholarships 950.00
$1,825.00
Cemetery Perpetual Care-Care of Lots
469.05
Cemetery Bequests-Deposited in Cape Cod 5c. Savings Bank
1,000.00
Refunds :
Taxes :
Poll 1950
$4.00
Personal Property 1950
90.00
Real Estate 1950
352.44
Motor Vehicle Excise 1949
43.04
Motor Vehicle Excise 1950
689.13
$1,178.61
Water Rates and Services
24.86
Total Payments
$685,913.46
Cash on Hand December 31, 1950
165,665.41
$851,578.87
TRANSFERS FROM AVAILABLE FUNDS- EXCESS AND DEFICIENCY Surplus Revenue Voted at Annual Town Meeting February 7 and 8, 1950
Chap. 90-1950 Highway Construction
$28,000.00
Chap. 90-1950 Highway Maintenance 3,000.00
Brooks Park-Baseball Field 3,500.00
Purchase Pick-up Truck, Highway Dept.
1,400.00
Purchase New Truck, Highway Dept.
2,600.00
Purchase Sand Spreader, Highway Dept.
1,000.00
Addition to Fire Station
7,800.00
Construction New Standpipe-Brooks Park
75,000.00
Purchase of Trench Digger-Water Dept.
3,500.00
$125,800.00
TRANSFERS FROM AVAILABLE FUNDS- EXCESS AND DEFICIENCY Surplus Revenue Voted at Special Town Meeting October 27, 1950
Welfare Department $4,000.00 Old Age Assistance-Town Fund 2,000.00
41
Aid to Dependent Children-Town Fund Police Department
500.00 3,000.00
$9,500.00
TRANSFERS FROM RESERVE FUND DURING YEAR OF 1950
Appropriation
$8,000.00
Selectmen's Expense
$250.00
Advertising
400.00
Office Equipment
303.20
Veterans' Benefits
2,850.00
Police Department
1,500.00
Welfare Department
1,000.00
Civil Defense
50.00
Emergency Account to Repair
Lightning Damage to High School 1,595.00
Total Transfers 7,948.20
Returned to Revenue
$51.80
TOWN OF HARWICH Balance Sheet - March 6, 1950 GENERAL ACCOUNTS
Cash,
$133,853.08 Federal Withholding Taxes, $1,618.80
Accounts Receivable :
Taxes :
Levy of 1949:
Poll $10.00
Personal
Property, 826.88
Real Estate, 23,151.14
$23,988.02
Levy of 1950:
Poll,
1,986.00
Federal Grants:
Motor Vehicle and
Trailer Excise :
Aid to Dependent Children: Administration, Aid,
498.51
Levy of 1949, Levy of 1950,
$290.43 2,256.17
Old Age Assistance:
2,546.60
Assistance, 3,601.67
Special Assessments:
Moth 1949,
2.35 542.24
296.95
Tax Possessions,
403.26
Departmental:
Health,
$188.57
Aid to Dependent Children,
1,743.62
Caleb Chase Charity Fund Income, Unexpended Appropriation Balances, Reserve Fund - Overlay Surplus, Revenue Reserved Until Collected: Motor Vehicle and Trailer Excise, $2,546.60
556,820.47 5,213.42
Assets
Liabilities and Reserves
State Grant: Marine Fisheries,
50.00
Sale of Real Estate Fund, 2,587.25
Premium on Loans: School, Water,
$2,469.88 79.27
2,549.15
25,974.02
$122.57
Administration, 502.50
4,725.25
Tax Titles,
Old Age Assistance,
3,811.09
Special Assessment, 2.35
5,743.28
Tax Title and Tax Possession, 945.50 Departmental, Water, 5,743.28 4,870.61
Surplus Revenue,
Underestimates 1949: State Assessments, County Tax,
$266.42
3,507.58
3,774.00
Overlay Deficits :
Levy of 1948,
$252.03
Levy of 1949,
276.06
Levy of 1950,
212.00
740.09
Revenue 1950 :
Appropriations to be Provided for,
$625,451.50
Less :
Commitment of
Poll Taxes 1950, $2,198.00
Estimated
Receipts
Collected to
Date, 22,401.59
24,599.59
600,851.91
$779,301.44
$779,301.44
14,108.34 191,331.81
Water Rates and Services,
4,870.61
DEBT ACCOUNTS
Net Funded or Fixed Debt, $386,000.00 School Loans, Water Loan,
$344,000.00 42,000.00
$386,000.00
$386,000.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities,
$80,360.25
Caleb Chase Charity Fund,
$10,218.26
Brooks Free Public Library Funds,
5,239.43
Henry C. Brooks Medal Fund,
1,188.37
Johnson - Ulm Scholarship Fund,
35,172.89
Cemetery Perpetual Care Funds,
27,776.97
Post-War Rehabilitation Fund, 764.33
$80,360.25
$80,360.25
TOWN OF HARWICH Ledger Account of Appropriations and Miscellaneous Accounts
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Receipts Transfers
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1951
Moderator
$50.00
$50.00
Selectmen's Salaries
3,400.00
3,400.00
Selectmen's Clerk - Salary
1,700.00
1,700.00
Selectmen's Expense
300.00
$250.00
507.57
$42.43
Accountant's Salary
2,000.00
2,000.00
Purchase Adding Machine-
Acct's. Dept.
270.00
261.00
9.00
Accountant's Expense
200.00
193.54
6.46
Treasurer's Salary
1700.00
1,700.00
Treasurer's Bond
212.00
212.00
Treasurer's Expense
450.00
449.61
.39
Collector's Salary
2,300.00
2,300.00
Collector's Bond
310.50
310.50
Collector's Expense
600.00
600.00
Assessors' Salaries
3,000.00
3,000.00
Assessors' Expense
900.00
891.74
8.26
Surveying Town Property
$10.48
5,000.00
4,135.79
874.69
Law Department
600.00
600.00
Settlement of Claims
250.00
65.00
185.00
Town Clerk's Salary
600.00
600.00
Town Clerk's Bond
5.00
5.00
Town Clerk's Expense
100.00
79.35
20.65
Elections and Registrations
3,000.00
2,999.22
.78
Office Equipment
300.00
303.20
603.20
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Transfers
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1951
Exchange Building
5,000.00
4,819.44
180.56
Planning Board Expense
69.64
69.64
Tax Title Expense
100.00
63.03
36.97
Remimbursement Tax Title Assignment (B. G. Sears)
60.30
60.30
Certification of Town Notes
10.00
10.00
Police Department
12,000.00
$5.00
1,500.00
16,476.97
28.03
Purchase of Police Cruiser
1,200.00
1,175.00
25.00
Purchase New Radio System-Police
1,145.00
1,145.00
Fire Department
15,269.00
15,264.62
4.38
Purchase Brushbreaker-Fire
15,000.00
14,999.70
.30
Pay John Knowles for work at Fire Station
370.20
370.20
Addition to Fire Station
7,800.00
3.20
7,789.65
13.55
Moth Department
2,500.00
2,499.77
23
Forestry Department
500.00
499.47
.53
Control Dutch Elm Disease
500.00
499.88
.12
Sealer Weights and Measures
700.00
700.00
Marine Fisheries (from State)
300.00
Wire Inspector
700.00
700.00
Life Guard at Beach
450.00
450.00
Building Inspection
1,500.00
1,436.00
64.00
Civil Defense
50.00
37.72
12.28
Board of Health
2,000.00
820.10
1,179.90
Town Dump
1,700.00
1,660.00
40.00
Dental Clinic-Schools
1,000.00
998.10
1.90
Town Nurse
2,500.00
2,500.00
Plumbing Inspector
1,500.00
1,500.00
Inspector of Animals
50.00
50.00
50.00
500.00
250.00
3,000.00
Receipts
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Transfers
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1951
Inspector of Slaughtering
50.00
50.00
Highway Surveyor's Salary
2,700.00
2,700.00
Highways-General Repairs
30,000.00
3.50
30,002.80
70
Snow Removal
4,000.00
1,672.03
2,327.97
Fences and Railings
600.00
599.25
.75
Bridges
1,500.00
1,145.26
354.74
Purchase New Truck Highway Dept.
2,600.00
2,391.84
208.16
Purchase Sand Spreader-Highway Dept.
1,000.00
1,000.00
Purchase Snow Plow
600.00
600.00
Heating System Highway Dept. Garage
2,300.00
2,287.83
12.17
Purchase Pick-up Truck Highway Dept.
1,400.00
1,173.16
226.84
Boundstones 56.15
150.00
50.00
156.15
Repairs to Town Landing- Round Cove-E. Harwich
250.00
250.00
5,000.00
Dredging Channel-Allen's Harbor
3,000.00
3,000.00
Dredging Inner Channel- Wychmere Harbor
1,000.00
1,000.00
Dredging Round Cove-E. Harwich
1,000.00
1,000.00
Street Lights
9,255.00
9,255.00
Herring Brook Flume-Long Pond
260.61
Seining Pool Construction
500.00
500.00
Harbor Master
50.00
50.00
Chap. 90-1950 Hwy. Maintenance No. 12549
3,000.00
144.00
3,143.40
.60
Chap. 90-1949 Hwy. Construction No. 11895
5,962.10
2,394.81
3,567.29
Chap. 90-1950 Hwy Construction No. 12309
28,000.00
15,519.62
12,480.38
Resurface Gilbert Lane
600.00
599.03
.97
260.61
Dredging Channel-Herring River
5,000.00
Receipts
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Transfers
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1951
Purchase Right of Way- Allen's Harbor
500.00
500.00
Clearing Portion-Harwich Port Schoolhouse Lot
500.00
500.00
Repairs Town Docks and Floats
500.00
142.41
357.59
Board of Public Welfare
600.00
600.00
Welfare Agent-Salary
2,310.00
2,310.00
Social Worker-Salary
1,575.00
1,575.00
Junior Clerk & Typist-Salary
1,522.50
1,522.50
Welfare Expense
600.00
596.27
3.73
Welfare (Outside Poor-State
14,000.00
1,000.00
19,000.00
Aid to Dependent Children- Town Fund
10,500.00 500.00
10,535.43
464.57
Aid to Dependent Children- Adm. Federal Grant
18.62
629.79
648.41
Aid to Dependent Children-Aid- Federal Grant
469.63
4,065.38
2,388.55
2,146.46
Old Age Assistance-Town Fund
58,000.00
2,000.00
153.85
60,153.85
Old Age Assistance-Adm.
Federal Grant
722.97
2,507.48
884.50
2,345.95
Old Age Assistance-Aid- Federal Grant
537.97
38,510.68
35,093.09
3,954.79
Free Bed Account
1,000.00
1,000.00
Veteran's Benefits
4,000.00
2,850.00
6,850.00
School Committee-Salaries
450.00
450.00
School Department
131,297.00
21.57
127,663.83
3,654.74
Other Towns
4,000.00
Receipts
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Transfers
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1951
Special High School Lunch Account
3,091.27
1,405.72
1,685.55
4,205.72
2,123.51
2,082.21
9,042.50
3,022.45
Bldg. Com .- New Elem. School
435.17
435.17
800.00
47.20
752.80
Playground-High School
413.75
410.00
3.75
Tablet-Old High School Bldg.
135.00
125.00
10.00
Waterproof Exterior of High School
4,824.00
176.00
State Aid Vocational Education -Town Fund
500.00
468.00
32.00
George Barden-Federal Account- Vocatonal Education
305.00
180.00
125.00
Emergency Acct. to Repair Lightning Damage to High School
1,595.00
1,595.00
Brooks Free Library
2,000.00
*550.19
2,550.19
Harwich Port Library
900.00
900.00
Chase Library
900.00
900.00
Park Department
2,400.00
103.50
1,957.93
545.57
Brooks Park-Baseball Field
2,000.00
3,500.00
4,625.93
874.07
Recreation Commission
1,000.00
996.77
3.23
Repairs Public Buildings
2,000.00
1,999.24
.76
Cleaning Beaches and Repairs
600.00
561.34
38.66
Beach Erosion
1,000.00
1,000.00
Planting, Protection and Propagation of Shellfish
1,000.00
533.25
466.75
Propagation of Fish and Game
100.00
31.85
68.15
Miscellaneous
300.00
187.24
112.76
Insurance
6,000.00
250.68
6,245.77
4.91
Receipts
Special Elem. School Lunch Account
New Elem. School Const. Acct.
12,064.95
Vocational Education
5,000.00
to Board Walks
F
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Transfers 400.00
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1950
Advertising
300.00
529.50
170.50
Cemetery Commission
1,000.00
977.83
22.17
Herring Committee
200.00
200.00
Town Reports
1,100.00
1,080.65
19.35
Reserve Fund
8,000.00
7,948.20
51.80
Memorial Day Observances
250.00
203.00
47.00
Band Concerts-Chatham Band
500.00
500.00
Water Commissioner's Salaries
300.00
300.00
Water Dept .- Maintenance and Operation
24,810.00
7.65
24,815.02
2.63
Water Dept .- Service Installations
10,000.00
10,000.00
Water Dept .- Tank Painting and Repairs
4,500.00
4,187.08
312.92
Water Extensions
13.75
4,000.00
4,013.74
01
Water Main Construction Acct.
98.79
98.79
Construction of New Standpipe- Brooks Park
75,000.00
39,213.58
35,786.42
Purchase Trench Digger- Water Dept.
3,500.00
3,441.48
58.52
Retirement of Water Bonds
7,000.00
7,000.00
Interest on Water Bonds
910.00
910.00
Retirement of Schoolhouse Bonds
6,000.00
6,000.00
Interest on Schoolhouse Bonds
210.00
210.00
Interest on Tax Anticipation Loans
200.00
200.00
Retirement of Elem. School Bonds
18,000.00
18,000.00
Interest on Elem. School Bonds
6,460.00
6,800.00
Repairs to Fire Station *** 11.81
11.81
Repairs to Fire Engine 1 & 2 *** 20.90
20.90
Resurface Kendrick Road
*** .97
.97
** 340.00
Receipts
Accounts
Balances Jan. 1, 1950
Appropri- ations
Cash
Reserve Fund Transfers
Expendi- tures
Unexp. Balances to Revenue
Bal. Carried to 1950
Drainage Work-Corner Pleasant and Cross St.
*** 168.15
168.15
Street Lights-Parking Lot-
34.75
Acceptance-Harbor View Rd.
*** 25.28
25.28
Acceptance-Nickerson Court
*** 25.28
25.28
Acceptance-Wah-Wah-Tay-See Rd.
*** 2.00
2.00
Laying-out Pleasant Road
*** 26.75
26.75
Laying-out Shore Road
*** 39.25
39.25
Laying-out River Road *** 12.00
12.00
Laying-out Grey Neck Road
*** 6.75
6.75
Building for Road Equipment
*** 5.32
5.32
Town Dock-Round Cove
*** 106.97
106.97
Painting Exterior and Repairs
to Brooks Block
*** 257.18
257.18
$24,562.17
$636,841.69 $54,508.27 $7,948.20 $630,336.88 $17,486.46 $76,036.99
*- Signifies Transfer from County Dog Fund
**- Adjustment
***- Unexpended Balances transferred to Surplus Revenue by Town Vote at Annual Town Meeting, February 8, 1950.
Receipts
Harwich Port
*** 34.75
TOWN OF HARWICH Balance Sheet - December 31, 1950 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash
Accounts Receivable : Taxes:
$165,665.41 Sale of Real Estate Funds, Trust Funds Income: Caleb Chase Charity Fund, 373.91
$3,422.75
Levy of 1950, Poll,
$6.00 1,137.60
Real Estate,
26,552.27
27,695.87
Aid, 2,146.46
Motor Vehicle Excise : Levy of 1950,
2,090.38
Old Age Assistance: Administration, $2,345.95
Tax Titles,
$1,716.69 403.26
2,119.95
9,095.61
Departmental:
Schools : George Barden Fund - Vocational Education 125.00
Old Age Assistance, Cities and Towns $525.39
Overestimate 1950: County Tax, Unexpended Balances: Surveying Town Property $874.69
1,605.54
Aid to Dependent Children, State
1,437.30
Welfare-Cities and Towns,
724.75
Marine Fisheries-State Grant 250.00
Dredging Channel- Herring River 5,000.00
Schools 36.30
2.723.74
Dredging Channel- Allen's Harbor 3,000.00
2,549.15
Personal Property,
Premium on Loans, Federal Grants: Aid to Dependent Children: Administration, $648.41
$2,794.87
Aid, 3,954.79
Tax Possessions,
6,300.74
Water Rates and Services
2,949.21
Herring Brook Flume
260.61 Seining Pool Construction 500.00 Chap. 90-1950 Highway Construction 12,480.38
Special High School Lunch Acct. 1,685.55
Special Elem. School Lunch Acct. 2,082.21
New Elem. School Construction 3,022.45
Brooks Park-Baseball Field 874.07
Beach Erosion 1,000.00
Construction Water Standpipe 35,786.42
66,816.38 5,213.42
Overlay Deficit: Levy of 1949, Levy of 1950,
285.38
548.67
Revenue Reserved until Collected : Motor Vehicle Excise Tax, $2,090.38
Tax Titles and Tax Possessions,
2,119.95
Departmental, 2,723.74
Water, 2,949.21
Aid to Highways, 10,736.02
20,619.30
Excess and Deficiency - Surplus Revenue
105,140.31
$214,961.37
$214,961.37
DEBT ACCOUNTS
Net Funded or Fixed Debt,
$362,000.00 School Loans, Water Loan,
$320,000.00
42,000.00
$362,000.00
$362,000.00
State Aid to Highways - Chap. 90 $7,490.67
County Aid to Highways - Chap. 90 3,245.35
10,736.02
Understimates 1950: State Parks and Reservations Cape Cod Mosquito Control
146.18
.56
Overlay Surplus
TRUST AND INVESTMENT FUNDS
Trust and Investment Funds: Cash and Securities,
$81,918.01.
Caleb Chase Charity Fund
$10,135.76
Brooks Free Library Funds
5,216.35
Henry C. Brooks Medal Fund
1,194.03
Johnson-Ulm Scholarship Fund
35,656.72
Cemetery Perpetual Care Funds
28,933.53
Post-War Rehabilitation Fund
781.62
$81,918.01
$81,918.01
Respectfully submitted,
ALTHEA M. CHASE,
Town Accountant
55
Report of Collector of Taxes
1950
PERSONAL PROPERTY TAXES - 1949
Outstanding January 1, 1950
$1,066.62
Payments to Treasurer $970.52
Abatements 36.10
$1,066.62
PERSONAL PROPERTY TAXES - 1950 Commitments as per Warrants $29,513.16
Refunds 90.00
$29,603.16
Payments to Treasurer
$27,489.60
Abatements
975.96
Outstanding December 30, 1950
1,137.60
$29,603.16
REAL ESTATE TAXES - 1948
Tax Title disclaimed, re-committed $3.30
Payments to Treasurer $3.30
$3.30
REAL ESTATE TAXES - 1949
Outstanding January 1, 1950 $28,531.02
Re-commitment, disclaimed tax title
3.80
$28,534.82
Payments to Treasurer
$27,675.64
Abatements
336.68
Tax Titles Taken
522.50
$28,534.82
REAL ESTATE TAXES - 1950
Commitments as per Warrants $346,154.40
Refunds 352.44
$346,506.84
Payments to Treasurer
$313,790.65
Abatements
5,547.24
Added to Tax Titles
616.68
Outstanding December 30, 1950
26,552.27
$346,506.84
56
POLL TAXES - 1949
Outstanding January 1, 1950
$10.00
Payments to Treasurer $10.00
$10.00
POLL TAXES -1950
Commitments as per Warrants
$2,206.00
Refunds
4.00
$2,210.00
Payments to Treasurer
$1,814.00
Abatements
390.00
Outstanding December 30, 1950
6.00
$2,210.00
MOTOR EXCISE TAXES - 1949
Outstanding January 1, 1950
$1,211.55
Commitments as per Warrants
102.35
Refunds
43.04
$1,356.94
Payments to Treasurer
$1,167.57
Abatements
189.37
$1,356.94
MOTOR EXCISE TAXES - 1950
Commitments as per Warrants
$29,022.41
Refunds
689.13
$29,711.54
Payments to Treasurer
$24,334.09
Abatements
3,287.07
Outstanding December 30, 1950
2,090.38
$29,711.54
MOTH ASSESSMENTS - 1949
Outstanding January 1, 1950
$46.25
Payments to Treasurer
$46.25
$46.25
Respectfully submitted,
LESLIE V. NICKERSON, Collector of Taxes.
57
Report of State Auditor
Mr. Francis X. Lang Director of Accounts Department of Corporations and Taxation State House, Boston
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Harwich for the period from March 6, 1949, the date of the previous examination, to March 6, 1950, and submit the following report thereon :
The records of financial transactions of the several de- partments receiving or disbursing money for the town or committing bills for collection were examined and checked.
The books and accounts in the town accountant's office were examined and checked in detail. The recorded re- ceipts were verified by comparison with the treasurer's books and with the records of the several departments making the original charges. The disbursements as re- corded were checked with the selectmen's warrants author- izing the treasurer to disburse town funds and with the payments as shown by the treasurer's books.
The appropriations voted by the town, as shown by the town clerk's records, were checked with the accountant's ledger. The ledger accounts were analyzed, and a balance sheet, which is appended to this report, was prepared show- ing the financial condition of the town on March 6, 1950.
The books and accounts of the town treasurer were ex- amined and checked. The cash book additions were verified, and the recorded receipts were analyzed and compared with the records of the departments making payments to the treasurer, while the payments were compared with the
58
selectmen's warrants authorizing the disbursement of town funds.
The treasurer's cash balance on March 6, 1950 was proved by verification of the cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.
The payments on account of maturing debt and interest were compared with the amounts falling due and with the cancelled securities and coupons on file.
The records of tax titles and tax possessions held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the payments to the treasurer were checked with the receipts as recorded on the treasurer's cash book, and the tax titles and tax possessions on hand were listed and proved.
The books and accounts of the tax collector were ex- amined and checked. The poll, personal property, and real estate taxes, motor vehicle and trailer excise, and moth assessments outstanding according to the previous audit, as well as all subsequent commitments, were proved to the assessors' warrants for their collection. The payments to the treasurer were checked with the treasurer's cash book, the recorded abatements were compared with the assessors' record of abatements granted, the taxes transferred to the tax title account were checked with the treasurer's record of tax titles held by the town, and the outstanding accounts were listed and proved.
The collector's cash balance on March 6, 1950 was com- pared with a statement received from the bank of deposit.
The departmental and water accounts receivable out- standing according to the previous examination, as well as all subsequent commitments, were audited and proved. The . payments to the treasurer were checked with the treasurer's recorded receipts, the abatements were compared with the
59
records in the departments authorized to grant such credits, and the outstanding accounts were listed and proved.
The outstanding accounts were verified by sending 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 records of dog and sporting licenses issued by the town clerk, as well as of miscellaneous receipts, were ex- amined and checked, the recorded payments to the treasurer and the State being verified by comparison with the treas- urer's books and with the receipts on file.
The surety bonds of the town officials required by law to furnish them were examined and found to be in proper form.
The financial records of the selectmen and the sealer of weights and measures, of the police, health, school, and library departments, as well as of all other departments collecting money for the town or committing bills for col- lection, were examined and checked with the treasurer's recorded receipts.
There are appended to this report, in addition to the balance sheet, tables showing reconcilitions of the treas- urer's and the collector's cash, summaries of the tax, motor vehicle and trailer excise, assessment, tax title, tax posses- sion, departmental, and water accounts, together with tables showing the condition and transactions of the trust and investment funds.
While engaged in making the audit, cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE
Assistant Director of Accounts
60
1950 Annual Report Harwich Water Department
To the Citizens of the Town of Harwich :
We submit for you approval the Fourteenth Annual Report of the Harwich Water Department for the year ending December 31, 1950.
This has been another busy year for your Water De- partment and we continue to grow substantially. Receipts increased to $43,640.06, although water consumption and service installations were somewhat below last year's peak. Considering that no major main line extensions were voted at the last Town Meeting, the 142 new service connections installed were greater than anticipated. A total of 6,546 feet of main line, mostly 2" or smaller, was laid by the department to accommodate fifty-two (52) new takers.
The cost of operating materials and supplies continued to rise during the year and in some instances increased 20 per cent over the previous year. Needless to say, these in- creased costs reflect directly on our operating budget.
Provisions made in our 1950 budget for New Equip- ment and Plant Improvements enabled us to correct many of the difficulties encountered in previous years. We in- stalled a new 5000 gallon above ground fuel oil storage tank. This not only makes it possible to purchase diesel fuel in tank truck lots at a savings of about two cents per gallon, but gives us ample reserve of fuel in case of emer- gency or shortages. A 1000 gallon underground tank was also installed. Now we have independent underground tanks for each engine providing us with an accurate record of fuel consumption and efficiency of each diesel. The cost of these tanks can easily be charged off in two years.
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