USA > Massachusetts > Hampden County > Agawam > Town of Agawam, Massachusetts annual report 1936-1940 > Part 30
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A contract for crossing the Connecticut River with 3061/2 feet of 10" cast iron pipe at a cost of $3,014.32 was completed Sept. 2, 1940, this pipe being laid three feet below the river bed by instruction of the War Department, Providence R. I. This makes 3700 feet of this line com- pleted.
Total Federal Labor Expenditures $ 6,496.99 Total Federal Materials 1,473.39
Total Sponsor's Cost 11,002.17
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The plan and project for the continuance of this sewer line to Main Street at Federal Street is now approved.
Sewing
During 1940 this project employed an average of thirteen people making various articles of clothing that were distributed to W.P.A. employees, old age assistance cases, welfare, A.D.C., recipients, and Soldiers' Relief cases.
There are at present 18 people assigned to this pro- ject in Agawam and 5 more certified people may be as- signed soon, due to this project now having electric ma- chines. Six of these machines will be purchased by the town and six by the W.P.A. and given to the town. Materials for this project were furnished by the W.P.A. at the rate of $48.00 per man year, and the Town cost for materials was $120.00 per man year.
1940 Federal Expenditures for Materials $ 612.00
1940 Federal Labor Expenditures 8401.02
1940 Town Cost Materials
1530.00
1940 Town Cost Other 1911.73
Recreation
During 1940 this project employed an average of seven people for the supervision of recreational and educational work in Agawam. This project operated at Shea Field during the warm months and at the Agawam High School during the winter.
Federal Labor $8,496.22
Town Expenditures
193.53
Agawam W.P.A. Projects Expenditures 1940 Fed. Labor Exp. Fed. Mat. Exp.
$92,027.09
$ 7,302.07
Town W.P.A. Appropriations for 1940
$39,837.27
Town W.P.A. Expenditures for 1940 33,058.86
Balance On Hand, Jan. 1, 1941 $ 6,778.41
Respectfully submitted, JOHN E. MALLEY W.P.A. Coordinator
103
REPORT OF THE HIGHWAY DEPARTMENT
FOR THE YEAR ENDING DECEMBER 31, 1940
Honorable Board of Selectmen
The following is a report of the Highway Depart- ment for the year ending December 31, 1940 :
Sewers-
Number of new connections 13
Number of feet of new main 340
Highland Ave .- 70 ft. of 15" tile
Mulberry St .- 270 ft. of 10" tile
connecting to Moore St.
Owing to erosion from river at High School outlet, 40 ft. of pipe was used and a large amount of fill. Surface Drainage-
Number of feet of new work-On Silver Street 750 feet of 8" tile and two manholes.
This will relieve a very bad condition.
Reed Street outlet-45 ft. of 10" pipe and a large amount of fill was used.
This work was caused by erosion from the river. Sidewalks-
Mittineague Bridge-150 ft. of plank walk was laid to West Springfield line.
Moore St .- 225 ft. of cement walk. This was built by the abutter with material furnished by the town.
Many repairs were necessary, caused by frost heaves and growing trees.
Signs-
Number of Stop Signs-4
Number of reverse curve signs-2
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Number of cross road signs-8
Number of no dumping signs-6
Number of street markers-10
Replace and repair-12
Two large traffic signs were erected at the Agawam Bridge
All posts were painted
Snow Removal and Sanding-
This work was done entirely by the Highway De- partment. I would suggest a larger appropriation in 1941 to avoid overdraft.
Maintenance Oiling-
The following streets were given one application of oil :
South St., a distance of 5500 ft .- 1/2" rock finish High St., a distance of 1850 ft .- 1/2" rock finish South West and North West Sts., a distance of 41/2 miles-1/2" rock finish .
Agawam & Mittineague bridges-1/2" rock finish
Poplar St., a distance of 3200 ft .- sand finish Kensington St., a distance of 1600 ft .- sand finish
Letendre Ave., a distance of 1700 ft .- sand finish Homer St., a distance of 1700 ft .- sand finish Monroe St., a distance of 1800 ft .- sand finish Leonard St., a distance of 3000 ft .- dust laying Adams St., a distance of 2600 ft .- dust laying Central St., a distance of 800 ft-dust laying Highland Ave., a distance of 1300 ft .- dust laying
New Oiling-
Garden St. was graveled and oiled for a distance of 3000 ft., with two applications of tar oil and sand finish. Two cross culverts were laid.
Moore St. was excavated, graveled and oiled a dis- tance of 1300 ft. Two applications of oil were used with 12" rock finish.
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Chapter 90-
Suffield St. was finished to South St., a distance of 2500 ft. Springfield St. was increased seven feet in width for a distance of 10,560 ft. The section widened was formerly used for car track. South- wick St. from Southwick line for a distance of 1500 ft. was made seven feet wider, thereby im- proving a very bad curve.
Respectfully submitted,
W. D. RISING Highway Superintendent
106
Articles in Warrant
FOR TOWN MEETING
February 8, 1941
Article 1. To choose two or more Fence Viewers, and two or more Field Drivers.
Article 2. To hear and act upon the reports of the Town Officers.
Article 3. To see what method the Town will adopt for the support of Public Welfare for the ensuing year.
Article 4. To see if the Town will appropriate a sum of money for the proper observance of Memorial Day, and provide for its expenditure.
Article 5. To see if the Town will appropriate a sum of money for the payment of a proper charge of an In- surance Company for acting as surety on the official bond of its officers.
Article 6. To see if the Town will appropriate a sum of money for Liability Insurance of its employees.
Article 7. To see if the Town will appropriate a sum of money for employment of a District Nurse.
Article 8. To see if the Town will appropriate a sum of money for enforcement of the Dog Law.
Article 9. To see if the Town will appropriate the sum of $100.00 to be expended in the Town of Agawam by the Hampden County Trustees for Aid to Agriculture in accordane with the provisions of the laws of the Com- monwealth.
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Article 10. To see if the Town will vote to authorize the Town Treasurer, with the approval of the Selectmen, to borrow money from time to time, in anticipation of the revenue of the financial year beginning January 1, 1941 and to issue a note or notes therefor, payable within one year, and to renew any note or notes as may be given for a period of less than one year in accordance with Section 17, Chapter 44 of the General Laws.
Article 11. To see if the Town will reappropriate from the Town Treasury the following balances of 1940 appropriations :
Sewer Land Takings $ 353.00
Tax Title Foreclosure 1,488.75
Retaining Wall 450.00
Food Stamp Plan 500.00
Article 12. To see if the Town will vote to appro- priate money for the numbering of any streets in Town.
Article 13. To see if the Town will authorize its Selectmen to petition the Director of Accounts for a yearly audit of Town accounts.
Article 14. To see if the Town will appropriate the sum of $2500 to be expended for installation of an oil burner in the Agawam Center School.
Article 15. To see if the Town will adopt the Health Laws relating to Plumbing as presented at the Special Town Meeting held June 10th last.
Article 16. To see if the Town will assume liability in the manner provided by Section 29 of Chapter 91 of the General Laws and Chapter 513 of the Acts of 1939, for all damages that may be incurred by work to be per- formed by the Department of Public Works of Massa- chusetts in rivers and streams of the town in accordance with the provisions of said Chapter 513, and authorize the Selectmen to execute and deliver a bond of indemnity therefor to the Commonwealth.
Article 17. To see if the Town will appropriate the sum of $700.12 providing the State and County each ap- propriate the sum of $600. for repairs to the Agawam Bridge.
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Article 18. To see if the Town will vote to raise and appropriate a sum of money for the improvement of Pine Street, said money to be used in conjunction with any money which may be allotted by the State or County, or both, for this purpose ; or take any other action in relation thereto.
Article 19. To see if the Town will vote to raise and appropriate a sum of money for the improvement of Springfield Street, said money to be used in conjunction with any money which may be allotted by the State or County, or both, for this purpose; or take any other ac- tion in relation thereto.
Article 20. To see if the Town will vote to raise and appropriate a sum of money for the improvement of Suffield Street, said money to be used in conjunction with any money which may be allotted by the State or County, or both, for this purpose; or take any other action in re- lation thereto.
Article 21. To see if the Town will appropriate a sum of money for installation of a traffic signal on Main Street near the junction of School Street.
Article 22. To see if the Town will appoint a com- mittee to consider the advisability of the construction of a Town Office building and report with suggestions as to location and amount of cost at a special Town Meeting to be held not later than May 15.
Article 23. To make the necessary appropriations for the ensuing year.
Article 24. To transact any other business that may legally come before said meeting.
109
Auditor's Report
January 22, 1941
This is to certify that I have examined the accounts of the Town Clerk, Treasurer, Tax Collector and Account- ing Officer for the year ending December 31, 1940, and to the best of my knowledge and belief, they are correctly recorded as stated in their annual reports.
MINNIE A. BARDEN
Acting Auditor
110
State Auditor's Report
December 4, 1940
To the Board of Selectmen
Mr. Giles W. Halladay, Chairman Agawam, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Agawam for the period from September 3, 1937 to September 13, 1940, made in accord- ance 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, THEODORE N. WADDELL, Director of Accounts
TNW:FC
Mr. Theodore N. Waddell 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 Agawam for the period from September 3, 1937, the date of the previous examination to September 13, 1940, and submit the following report there- on :
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The financial transactions as recorded on the books of the several departments collecting money for the town, or committing bills for collection, were examined, checked,. and verified.
The books and accounts of the bookkeeping depart- ment were examined and checked in detail. The recorded receipts were checked with the records of the departments collecting money for the town or committing bills for col- lection and with the treasurer's cash book. The payments were compared with the approved treasury warrants and with the treasurer's cash book.
The ledger records of departmental accounts receiv- able were examined and checked with the records of the departments in which the charges were made.
The appropriations, loan orders, and transfers as re- corded on the ledger were checked with the town clerk's record of town meetings. It was noted that a number of accounts were overdrawn, and attention is therefore again called to the provisions of Section 31, Chapter 44, General Laws. The overdrafts of the Chapter 90 highway accounts could have been avoided if the treasurer had borrowed funds necessary for the work as provided by Section 6A, Chapter 44, General Laws.
It was also noted that a number of transfers from unexpended appropriation balances were made with the approval of the board of selectmen. Attention is called to the fact that such transfers may be made only by the vote of a town meeting.
The ledger was analyzed, the necessary adjustments resulting from the audit were made, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on September 13, 1940.
The adjustments necessary to prove the ledger depart- mental accounts receivable accounts were numerous, and it is urged that comparisons be made at frequent intervals of ledger accounts with the records of departments in which charges originate and that the accounts be reconciled so that the ledger record may show the true condition of the accounts.
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It was noted that a number of the departmental accounts receivable outstanding September 13, 1940, are of several years' standing, and it is recommended that a determined effort be made to collect these accounts, but if collection is impossible, that they be abated.
The books and accounts of the town treasurer were examined and checked in detail. The receipts, as recorded, were analyzed and checked with the records of the depart- ments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were compared with the approved treasury warrants authorizing them and with the book- keeper's records. The addition of the cash book was veri- fied for the period covered by the audit, the bank balances were reconciled with statements received from the banks of deposit, and the cash on hand was proved by actual count.
The payments on account of debt and interest were proved by a comparison with the amounts falling due and with the cancelled securities on file.
The cash in the banks and in the office September 13, 1940, the date of the audit, was $2,102.78 in excess of the balance as shown by the treasurer's cash book on that date. It therefore became necessary to make an exhaustive check of sources from which money was paid to the town in an attempt to reconcile the difference.
This work disclosed the fact that the treasurer had failed to charge himself with $1,853.23 received by him as follows :
Tax title redemptions,
$1,370.00
Penalty interest on tax
title redemptions,
268.93
Sale of tax possessions,
100.00
Selectmen's licenses,
13.00
Library fines,
6.80
Manual training receipts,
25.65
Road machinery earnings,
68.85
Total,
.... $1,853.23
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It was also found that on January 15, 1938, trust fund income was entered on the cash book $15.51 in excess of the amount actually received. Correction of these errors and omissions leaves a cash coverage of $265.06, which has been entered on the books as "unidentified receipts".
While the treasurer reconciles the bank balances each month with the statements received from the banks, it is obvious that the total cash has not been proved with the cash book balance at any time, and the failure to record substantial amounts received indicates lack of systematic, accurate accounting, which should be remedied.
In checking the vouchers paid, it was noted that a number of bills for reimbursement of personal expenses in- curred on behalf of the town lacked necessary detail and that receipts for money paid, for which reimbursement was requested and given, were not on file.
It was also noted that the public welfare department purchased a truck in 1939, although there was no appro- priation voted for such purpose. In addition, it was noted that this bill was paid in 1940 and was charged to the de- partment's expense appropriation of that year.
Since such equipment represents an outlay for which a specific appropriation is required, the purchase appears to have been made without authority; and further- more, liabilities incurred under the circumstances described may not be paid from the appropriation of a subsequent year.
The tax titles held by the town were examined. The tax title register was analyzed and checked with the treas- urer's and the collector's accounts and with the records at the Registry of Deeds.
The tax title register contained such numerous errors that it was necessary to check this record with the tax com- mitment lists in order to verify the amounts of taxes added to tax titles.
Attention is called to the provisions of Section 62, Chapter 60, General Laws, which prescribes the require- ments for redemption of tax titles.
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The tax possessions, representing tax titles which have been foreclosed by the town treasurer, were examined and listed. The treasurer's record of cash received for the sale of tax possessions was checked, and an examination of the records at the Registry of Deeds showed that the treasurer failed to charge himself with the proceeds of the sale of one of the tax possessions.
The books and accounts of the tax collector were ex- amined and checked in detail. The taxes and assessments outstanding at the time of the previous examination were audited and proved, and the commitment lists of all sub- sequent poll, property, and motor vehicle excise taxes com- mitted were added and proved with the warrants given by the board of assessors for their collection. The recorded collections were checked with the commitment lists, the payments to the treasurer were verified, the recorded abate- ments were compared with the assessors' record of abate- ments granted, and the outstanding accounts were listed and proved with the bookkeeper's ledger.
A further verification of the outstanding accounts was obtained by mailing notices 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.
It was noted that the collector has no cash book record of sewer collections; also that no commitment list of mis- cellaneous water charges had been given to him. A cash book record was started during the audit and a commit- ment list of miscellaneous water accounts outstanding on the date of the audit was prepared and arrangements were made to commit future charges to him when billed.
The collector's cash on hand September 13, 1940, was proved by actual count.
It was noted that the collector accepts partial collec- tions of poll and motor vehicle excise taxes, and attention is called to the fact that the law does not make any pro- vision for partial payment of these taxes.
It was found that a great many changes had been made on the collector's books to correct errors in entering
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collections, reporting tax title transactions, etc. Such changes required an unusually large number of adjust- ments to be made on the bookkeeper's ledger.
The additional time required to audit the collector's accounts added materially to the cost of the audit. Similar conditions existed when the previous audit was made and it is evident that greater care should be taken by the col- lector in entering collections and in reporting tax title transactions and payments to the treasurer.
The financial transactions of the town clerk were ex- amined and checked. The receipts for dog and sporting licenses were checked with the record of licenses issued, the payments to the State and town treasurers were veri- fied and the cash on hand September 13, 1940, was proved by actual count.
The surety bonds of the town clerk and treasurer for the years covered by the audit and of the tax collector for the years 1939 and 1940 were examined and found to be in proper form. The surety bond of the tax collector for the year 1938 was not available for examination.
The surety bonds filed with the town by the clerk em- ployed in the collector's and treasurer's offices were ex- amined.
The computations of the tax rates by the assessors for the period covered by the audit were examined, and it was found that appropriations voted from available funds in 1939 amounting to $11,754.92, and in 1940 amounting to $2,529.70, were not used by the assessors in determining the tax rates for these years; and further, that the assessors failed to raise an appropriation of $900 voted from available funds at a town meeting held July 25, 1938, approval of which was refused by the Commissioner.
Attention is again called to Section 15A, Chapter 41, General Laws, which provides that town clerk shall, as soon as a vote appropriating money becomes effective, cer- tify to the assessors each appropriation in detail and the provision made for meeting the same; and to Section 23, Chapter 59, General Laws, the provisions of which should be followed by the assessors in the determination of the tax rate.
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The receipts for licenses granted by the board of selectmen were checked with the record of licenses granted, and the payments to the treasurer were verified. The surety bonds filed with the town by individuals to whom liquor licenses were issued were examined and checked with the record of licenses granted. It was noted that the surety bond for one liquor license issued was not available for examination.
Considerable difficulty was encountered in checking the selectmen's licenses, and it is recommended that the practice of the board of selectmen to issue and collect for some licenses be discontinued and that in the future all licenses granted by the board be given to the town treas- urer and issued by him only when the fee has been re- ceived.
It was also noted that it has been the practice of the board of selectmen to receive partial payments of fees for slaughtering licenses, and that the full fee was not being received until the year following that for which the license was issued. There is no authority to permit partial pay- ment of license fees. Fees should be paid in full before a license is issued.
The accounts of the sealer of weights and measures were examined. The recorded receipts were checked with the record of fees charged and the payments to the treas- urer were verified. The examination of the former sealer's accounts showed that there was $63.71 due from him on September 13, 1940.
With the exception of the school department no records were kept of the rental of town properties, includ- ing halls rented for public use, and it was therefore im- possible to make an accurate audit of this source of reve- nue. In this connection it is recommended that all persons who are in charge of town owned properties be instructed to keep a detailed record of the rental of these properties, showing the dates of rental and the amount charged.
The records of accounts receivable of the health, sewer, public welfare, old age assistance, and school departments were examined. The charges were listed and added, being
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compared with the commitments reported to the book- keeper. The recorded collections were compared with the payments to the treasurer, the abatements were checked and the outstanding accounts were listed and proved with the bookkeeper's ledger.
The records of the school department for the rental of the halls and for miscellaneous charges were checked, the payments to the treasurer were verified and the cash on hand September 13, 1940, was counted.
The receipts for the sale of manual training projects were checked with the record of collections, the payments to the treasurer were verified and the cash on hand No- vember 12, 1940, was proved by actual count. It was noted that these receipts are paid to the treasurer only once each year, and it is recommended that payment at more fre- quent intervals be made.
The receipts of the librarian for fines, etc., were checked, the payments to the treasurer were verified and the cash on hand November 12, 1940, was counted.
The books and accounts of the water department were examined and checked. The recorded charges for the sale of water and for water services were added and compared with the bookkeeper's leger record of commitments, the recorded collections were checked with the payments to the treasurer, the abatements were verified, and the out- standing accounts were listed and proved with the book- keeper's ledger.
The securities, including the savings bank books, representing the investment of the trust funds in the custody of the town treasurer were examined and listed, the income was proved and the expenditures were verified.
The Davis Library Fund in the custody of a trustee was examined. The securities, including savings bank books, representing the investment of the fund were ex- amined and listed, the income was proved and the expendi- tures and payments to the town were verified.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treas- urer's cash, summaries of the tax and departmental ac-
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counts, as well as tables showing the trust fund transac- tions.
For the cooperation received from all town officials during the period of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts
HBD:FC
RECONCILIATION OF TREASURER'S CASH
GENERAL ACCOUNT
Balance September 3, 1937,
per previous audit,
$69,201.66
Receipts :
Per cash book :
September 3 to December 31, 1937,
$287,267.53
1938,
832,417.11
1939,
789,485.65
1,909,170.29
Not on cash book :
September 3 to December 31, 1937 :
Selectmen's licenses,
$ .50
Library fines,
.05
$ .55
1938 :
Tax title redemptions
$ 10.00
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