Town of Agawam, Massachusetts annual report 1946-1950, Part 22

Author: Agawam (Mass. : Town)
Publication date: 1946
Publisher: Agawam (Mass. : Town)
Number of Pages: 1320


USA > Massachusetts > Hampden County > Agawam > Town of Agawam, Massachusetts annual report 1946-1950 > Part 22


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300.00


Printing Town Reports


1,272.05


Liability Insurance


2,095.63


Surety Bonds


540.50


Widows' Annuities


1,200.00


Dog Licenses to County


2,275.20


Board of Appeals


499.18


Planning Board


745.70


1947 Bills


233.80


Tax Title Foreclosures


79.69


Town Manager Committee


30.11


Veterans' Housing Authority


248.59


Withholding Taxes Blue Cross


28,211.56


2,401.81


Contributory Retirement


10,538.38


50,772.20


Public Service Enterprises Water


Administration :


Salaries :


1st Commissioner


$


110.00


2,744.35 603.90


25


2nd Commissioner


110.00


3rd Commissioner


110.00


Superintendent Clerk


3,031.19


715.00


Labor


13,292.00


General Expense :


Printing, Stationery and Post- age


411.97


Office Supplies


24.93


Telephone


9.56


Trucks


2,800.72


Jobbing


1,201.75


Pipes and Fittings


9,175.83


New Meters and Repairs


2,939.91


Equipment and Repairs


673.05


Thawing Pipes


435.00


Gas and Oil


478.12


Miscellaneous


37.75


Construction :


Labor


518.93


Pipes and Fittings


4,057.06


Jobbing


351.23


Miscellaneous


40.44


Contract


15,047.73


55,572.17


Cemeteries


Maple Grove Cemetery


$ 60.00


North Cemetery


50.00


Town Cemetery Lot


50.00


Old Cemetery


45.00


205.00


Interest


Schoolhouse Loan


$


150.00


Administration Building Loan


500.00


650.00


Municipal Indebtedness


Schoolhouse Loan


$ 10,000.00


Administration Building Loan


10,000.00


20,000.00


26


Agency, Trust and Investment


County Tax


$ 15,698.60


State Parks and Reservations


638.43


State Audit


910.63


Interest on Post War Rehabilita-


tion Fund Deposited


1,620.00


18,867.66


Refunds


Taxes


$ 524.75


Motor Vehicle Excise


514.11


Sewer Department


1.00


Miscellaneous


1.65


Total Payments


1,041.51 $781,009.35


Cash on Hand December 31,


1948


276,723.08


GRAND TOTAL PAYMENTS


and CASH ON HAND


$1,057,732.43


27


APPROPRIATIONS AND EXPENDITURES FOR THE YEAR 1948


Balance Appropriations


Transfers


Unexpended Available Expenditures Balances


Moderator


$


$ 25.00


$


$ 25.00


$ 25.00


$


Legislative Other


15.00


15.00


6.50


8.50


Selectmen


2,775.00


16.00 Re


2,791.00


2,741.70


49.30


Accounting


1,663.00


28.00 Re


1,691.00


1,662.93


28.07


Treasurer


3,665.00


19.03 Re


3,694.03


3,590.84


103.19


10.00 R


Collector


5.440.00


158.85 Re


5,598.85


5,591.99


6.86


Assessors


5,943.13


31.84 Re


5,974.97


5,835.22


139.75


Law


1,500.00


300.00 Re


1,800.00


1,490.80


309.20


Town Clerk


1,915.00


19.04 Re


1,934.04


1,923.02


11.02


Election and Registration


2,553.00


460.35 Re


3,013.35


3,010.10


3,25


Administration Building


6,703.00


47.18 Re


6,750.18


6,711.38


38.80


Town Buildings


500.00


500.00


440.29


59.71


Engineering


7,300.00


1.50 R


7,301.50


7,251.04


50.46


School Traffic Officers


2,160.00


2,160.00


2,139.00


21.00


31,500.00


51.89 Re


31,551.89


31,433.63


118.26


1,000.00


1,000.00


1,000.00


Fire .


15,085.00


15,085.00


14,956.50


128.50


Fire-Trucks


10,500.00


15,500.00


26,000.00


10,499.50


15,500.50


Fire Survey


200.00


200.00


199.00


1.00


Building Inspector


2,120.00


2,120.00


2,120.00


Sealer of Weights and Measures


1,160.00


1,160.00


1,154.97


5.03


Forestry


4,000.00


50.00 Re


4,050.00


4,010.20


39.80


Forest Fires


410.00


410.00


389.86


20.14


Gypsy Moth and Japanese Beetle


800.00


800.00


793.40


6.60


Dog Officer


·


.


200.00


200.00


195,72


4,28


28


Police Police Radio


.


Health Vital Statistics Town Nurses


2,001.00 15.00 4,150.00


2,001.00


1,456.21


544.79


15.00


15.00


135.00 Re


4,435.00


4,399.41


35.59


150.00 Dr.


Health Doctor


500.00


500.00


300.00


200.00


Diphtheria Clinic


100.00


100.00


37.04


62.96


Inspections (Animal & Slaugh- tering


1,250.00


1,250.00


1,250.00


Plumbing Inspector


2,000.00


25.00 Re


2,075.00


2,058.68


16.32


Garbage Collection


2,500.00


2,500.00


2,500.00


Sewers and Surface Drainage .


10,500.00


. 500.00 Re


11,000.00


10,796.69


203.31


Sewer Construction .


3,573.35


50,000.00 *


53,760.31


48,738.06


5,022.25


186.96 R


Venturi Meter Sewer


2,160.00


2,160.00


2,160.00


Highways and Bridges


29.500.00


29,500.00


29,204.51


295.49


Highway Truck


3,000.00


3,240.00 R.M.


6,240.00


6,240.00


Sidewalks


250.00


250.00


218.00


32.00


Snow Removal


7,000.00


1,015.09 Re


8,015.09


8,015.09


Street Lights


12,000.00


12,000.00


10,906.18


1,093.82


Cooley Street Construction


122.44


122.44


122.44


Chapter 90 Maintenance


1,200.00


2,400.00 S&C


3,600.00


3,596.91


3.09


Chapter 90 Construction


19,303.03


6,000.00


18,000.00 S&C


43,303.03


30,574.20


12.728.83


U.S. Grant Old Age Assistance


2,511.37


23,553.60 F


26,064.97


23,001.87 ,


3,063.10


U.S. Grant Aid to Dependent Children .


365.18


2,592.13 F


2,957.31


718.13 v


2,239.18


OldAge Assistance


30,200.00


20.30 R


30,220.30


29,939.42


280.88


Aid to Dependent Children


11,800.00


11,800.00


11,782.91


17.09


Welfare


17,750.00


17,750.00


16,894.00


856.00


Veterans' Benefits


9.075.00


46.20 Re


9,121.20


6,445.79


2,675.41


Schools .


260,084.33


684.20 Ins


260,771.09


260,327.72


443.37


2.56 R


School Survey Committee


2,000.00


2,000.00


1,400.20


599.80


50.00 Dr.


1


29


Balance Appropriations Transfers


Unexpended Available Expenditures Balances


Feeding Hills School Site . . 16,562.00


16,562.00


12.00


16,550.00


Feeding Hills School Construc- tion .


2,825.00


2,825.00


32.14


2,792.86


Libraries


852.00


1,916.23 Do


2,768.23


· 2,744.35


23.88


Recreation


2,100.00


42.00 R


2,142.00


2,103.02


38.98


Unclassified


1,300.00


1,300.00


1,272.05


27.95


County Aid to Agriculture


100.00


100.00


100.00


Memorial Day


.


300.00


300.00


300.00


Liability Insurance


1,300.00


696.99 Re


2,095.63


2,095.63


98.64 R


Surety Bonds


600.00


600.00


540.50


59.50


Widows' Annuities


1,200.00


1,200.00


1,200.00


Board of Appeals


600.00


600.00


499.18


100.82


Planning Board .


800.00


800.00


745.70


54.30


1947 Bills


233.80


233.80


233.80


Tax Title Foreclosures


100.00


8.25 R


108.25


79.69


28.56


By-Law Committee


400.00


400.00


400.00


Town Manager Committee


300.00


300.00


30.11


269.89


Housing Authority


300.00


300.00


248.59


51.41


Veterans' Memorial Park


2,686.14


2,686.14


1,605.25


1,080.89


Reserve


5,000.00


5,000.00


3,657.65


1,342.35


Water


56,768.60


57.19 Re


56,825.79


55,572.17


1,253.62


Cemeteries


155.00


155.00


155.00


Interest


750.00


750.00


650.00


100.00


Debt


20,000.00


20,000.00


20,000.00


Re Reserve


R Refund


Co County Dog Licenses


S&C State and County


F Federal Grant .


* Post War Rehabilitation Fund Dr Departmental Transfer


30


TOWN OF AGAWAM


Balance Sheet-December 31, 1948 GENERAL ACCOUNTS


Assets


Cash


$276,723.08


Tailings


$


35.68


Accounts Receivable :


Tax Sale Excess


7.68


Taxes :


Sale of Real Es-


tate


21,350.00


Levy of 1948 45,196.40


Motor Vehicle Excise Taxes : Levy of 1948


1,585.93


Tax Titles


$


1,990.44


Tax


Possessions 97,207.89


99,198.33


Cemetery


2.16


98.07


Special Assessments : Unapportioned Sidewalks added to Taxes $ 66.60


Road Machinery Fund 1,977.44


Federal Grants :


Old Age Assistance :


Committed


Interest 4.44


71.04


Liabilities and Reserves ·


31


Trust Fund Income : Phelon Li-


brary


$


48.43


Old Cemetery .. 47.48


Maple Grove


Assistance .. $


1,951.55


Administra-


tion


1,111.55


Departmental : Old Age Assistance $ 151.70


Aid to Depend- ent Children


1,038.43


Public Welfare


639.22


Sewers


74.20


Aid to Depend- ent Children : Aid 1,714.55 Administra- tion 524.63


George Bar- don School Fund 269.79


Aid to Highways:


State $ 4,919.62


County


3,059.83


Water:


Rates


$ 8,161.67


Miscellaneous


1,669.50


9,831.17


Underestimates :


Construction .. 5,022.25


County Tax $ 705.56


Venturi House 2,160.00


Chap. 90 Con- struction 12,728.83


Feeding Hills School Build- ing Site 16,550.00


· Feeding Hills School Con- struction 2,792.86


5,572.07


7,979.45


Unexpended Appropriation Balances :


Police-Radio $ 1,000.00 Fire-Truck 15,500.00


Sewers :


State Parks & Reservations 93.65 T. B. Hospital Assessment 121.79


921.00


$443,409.95


1,903.55 -


32


33


Veterans' Me- morial Park 1,080.89


56,834.83 38,627.11


Overlay Reserve Overlay Reserved for Abatements Levy of 1948


12,010.43


Revenue Reserved Until Collected :


Motor Vehicle


Excise Taxes .. $ 1,585.93


Tax Title


Revenue 99,198.33


Departmental


Revenue


1,903.55


Water


Revenue


9,831.17


Special Assess-


ment Revenue 71.04


Aid to High-


ways Revenue


7,979.45


120,569.47


Overestimate to be used as Available Fund : State Audit .28


Excess and Deficiency 186,326.89


$443,409.95


Respectfully submitted, FRANCES M. PEDULLA, Accounting Officer.


34


Treasurer's Report


ENDING DECEMBER 31, 1948


Dr.


Balance January 1, 1948


$236,506.27


Receipts of 1948 (See Account-


ant's Report) 821,226.16


$1,057,732.43


Cr.


Payments of 1948 (See Account-


ant's Report) $781,009.35


Balance December 31, 1948 276,723.08


$1,057,732.43


TRUST FUNDS


Whiting Street Fund


Dr. January 1, 1948, on hand


Securities


$ 5,595.00


Cash


400.76


Interest on securities


232.81


$ 6,228.57


Cr.


December 31, 1948


Securities on hand


$ 5,595.00


Cash


79.68


By order of Trustees for aid


551.30


Administration expenses .


2.59


$ 6,228.57


Desire A. Pyne :


Dr.


January 1, 1948, on hand


Securities


$ 2,000.00


Cash


313.06


Income


45.21


2,358.27 $


35


Cr. December 31, 1948 Securities on hand By order of Selectmen for aid Cash


$


2,000.00


263.75


94.52


$ 2,358.27


Mary A. Phelon School Fund :


Dr.


January 1, 1948, on hand


Securities


$ 4,225.93


Cash


373.12


Income


157.11


$


4,756.16


Cr.


December 31, 1948


Securities on hand


$ 4,225.93


Cash


530.23


$


4,756.16


Phelon Library Fund :


Dr


January 1, 1948, on hand


Securities


$ 500.00


Income


10.00


$ 510.00


Cr.


December 31, 1948


Securities


Paid Trust Fund Income


$ 500.00 10.00


$ 510.00


Davis Library Fund :


Dr.


Income of 1948


$ 603.90 $


603.90


Cr.


Paid Agawam Library Association


$ 603.90 $


603.90


Old Cemetery Fund : Dr.


January 1, 1948, on hand Securities


$ 700.00 14.00


Income


$ 714.00


36


Cr. December 31, 1948 Securities Paid Trust Fund Income


$ 700.00 14.00


$ 714.00


Maple Grove Cemetery Fund :


Dr.


January 1, 1948, on hand Securities


$ 1,405.79


Income


28.10


$


1,433.89


Cr.


December 31, 1948


Securities on hand


$ 1,405.79


Paid Trust Fund Income


28.10


$


1,433.89


Post War Rehabilitation Fund :


Dr


January 1, 1948, on hand


Bonds


$101,600.00


Cash


1,640.00


Interest


1,661.32


$


104,901.32


Cr


December 31, 1948


Bonds


$ 51,600.00


Transfer to Town


50,000.00


Cash


3,301.32


$ 104,901.32


BRANDON N. LETELLIER, Treasurer


37


LIABILITIES OF THE TOWN OF AGAWAM


December 31, 1948


Purpose of Loan


Year Issued


Outstanding Rate


Date of Retirement


Due 1949


Administration Building 1941


$30,000.00


11/4%


Aug. 1951


$10,000.00


No temporary loans were issued during the year 1948.


BRANDON N. LETELLIER, Treasurer.


38


Report of Tax Collector


To the Honorable Board of Selectmen : Gentlemen :


I hereby submit my annual report as Tax Collector for the year ending December 31, 1948.


TAXES OF 1947


Poll


Outstanding January 1, 1948


$ 136.00


Payments to Treasurer


$ 84.00


Abatements


52.00


Outstanding December 31, 1948


.00


$ 136.00


Personal


Outstanding January 1, 1948 $ 1,771.38


Cash on Hand January 1, 1948


22.20


$ 1,793.58


Payments to Treasurer


$ 1,771.38


Abatements


22.20


Outstanding December 31, 1948


.00


$ 1,793.58


Real Estate


Outstanding January 1, 1948


$ 37,280.49


Cash on Hand January 1, 1948


1,660.55


Refunds


96.20


Disclaimer


1.85


$ 39,039.09


Payments to Treasurer


$ 38,654.29


Abatements


74.00


Tax Titles


308.95


Disclaimer


1.85


Oustanding December 31, 1948


.00


$ 39,039.09


39


Motor Vehicle Excise


Outstanding January 1, 1948 $ 1,582.02


Cash on Hand January 1, 1948


120.62


Commitment


541.04


Refunds 36.88


$ 2,280.56


Payments to Treasurer


$ 1,969.50


Abatements


311.06


Outstanding December 31, 1948


.00


-


$ 2,280.56


TAXES OF 1948


Poll


Commitment


$ 6,070.00 4.00


$ 6,074.00


Payments of Treasurer


$ 5,454.00


Abatements


412.00


Cash on Hand December 31, 1948


8.00


Outstanding December 31, 1948


200.00


$


6,074.00


Personal


Commitment


Added Commitment


$ 56,227.97 179.45


$ 56,407.42


Payments to Treasurer


$ 52,774.98


Abatements


25.90


Adjustment from Real Estate


1,114.16


Cash on Hand December 31, 1948


114.70


Outstanding Bal. Dec. 31, 1948


2,377.68


$ 56,407.42


Real Estate


Commitment


$369,802.05


Added Commitment


236.80


Refunds


424.55


Adjustment to Personal


1,114.16


$371,577.56


40


Refunds


Payments to Treasurer


Tax Titles


$325,378.77 566.10


Abatements


3,136.67


Cash on Hand December 31, 1948


1,806.53


Outstanding December 31, 1948


40,689.49


$371,577.56


Motor Vehicle Excise


Commitment


Refunds


$ 33,738.84 477.23


Adjustment


.35


$ 34,216.42


Payments to Treasurer $ 31,100.95


Abatements 1,529.54


Outstanding December 31, 1948


1,585.93


$ 34,216.42


Unapportioned Sidewalk Assessment Added to Taxes


Commitment $ 119.15


Payments to Treasurer $ 52.55


Outstanding December 31, 1948


66.60


$ 119.15


Committed Interest Added to Taxes


Commitment


$


7.94


Payments to Treasurer $ 3.50


Outstanding December 31, 1948


4.44


$ 7.94


Tax Title Adjustment


1935-1946


Payments to Treasurer


thru Disclaimer


$


19.73


Sewer Connections-Accounts Receivables


Sewer Connection Committed $ 7,020.00 80.00


Cash on Hand December 31, 1947


$ 7,100.00


Payments to Treasurer $ 7,100.00


Outstanding December 31, 1948


.00 $ 7,100.00


41


Sewer Accounts Receivables


Outstanding January 1, 1948 $ 6.00


Refunds Commitments


173.92


Payments to Treasurer


$ 105.72


1.00


Outstanding December 31, 1948


74.20


$ 180.92


Water Connections-Accounts Receivables


Water Connections Committed


$ 5,990.00


Payments to Treasurer


$ 5,990.00


Water Sundry Accounts Receivables


Outstanding January 1, 1948 $ 1,775.70


5.00


Commitments


6,277.21


$ 8,057.91


Payments to Treasurer $ 6,341.91


Abatements


46.50


Outstanding December 31, 1948


1,669.50


$ 8,057.91


Water Rents


Outstanding January 1, 1948


$ 7,455.51


Cash on Hand January 1, 1948


205.66


Commitments


36,462.33


$ 44,123.50


Payments to Treasurer


$ 35,901.43


Abatements


60.40


Outstanding December 31, 1948


8,161.67


$ 44,123.50


Respectfully submitted,


MARGARET E. FERRANTI Tax Collector


42


1.00


$ 180.92 Abatements


Cash on Hand January 1, 1948


Assessor's Report


Number of Horses Assessed


129


Number of Cows Assessed


480


Number of Sheep Assessed


12


Number of Neat Cattle Assessed


137


Number of Swine Assessed


367


Number of Fowls Assessed


11,205


Total Number of Livestock Assessed


12,330


Value of Assessed Stock in Trade $ 102,985.00


Value of Assessed Machinery


1,289,350.00


Value of Assessed Livestock


59,555.00


Value of All Other Tangible


Property Assessed 67,785.00


Total Value of All Personal Property Assessed $ 1,519,675.00


Number of Dwelling Houses Assessed 2,221


Number of Acres of Land Assessed 12,150


Number of Motor Vehicles and Trailers Assessed 3,758


Number of 1947 Motor Vehicles and Trailers Assessed Jan- uary 16, 1948 127


Value of Motor Vehicles and Trailers Assessed


$ 1,026,420.00


Value of 1947 Motor Vehicles and Trailers Assessed Jan- uary 16, 1948 78,720.00


Excise Tax Assessed on Motor


Vehicles and Trailers 32,738.84


43


Excise Tax Assessed on 1947 Motor Vehicles and Trailers Assessed January 16, 1948 541.04


Valuations


Value of Buildings Assessed .. $ 7,549,775.00


Value of Land Assessed 2,444,875.00


Total Value of Real Estate $ 9,994.650.00


Value of Personal Estate 1,519,675.00


Total Value of All Assessed Estate


$11,514,325.00


(upon which taxes have been levied as follows)


County Tax $ 14,993.04


Tuberculosis Hospital Assess- ment


426.80


State Audit


910.91


State Parks and Reservations


544.78


Town Appropriation


678,454.73


Town Debt and Interest


20,700.00


Overlay for Current Year


15,585.00


$731,615.26


Less Estimated Receipts


Income Tax


$ 52,552.54


Corporation Tax


29,375.26


Reimbursement on Account of Publicly Owned Land


2,898.40


Motor Vehicle and Trailer Ex- cise


18,000.00


Licenses


12,000.00


Fines


900.00


Special Assessments


100.00


General Government


1,075.00


Protection of Persons and Property


100.00


Health and Sanitation


7,000.00


Charities


2,800.00


Old Age Assistance


13,500.00


Old Age Tax


1,046.49


Veteran's Benefits


500.00


Schools


5,000.00


: 44


.


Libraries Public Service Enterprises (Water Dept., Etc.) Interest on Taxes and Assess- ments


75.00


38,000.00


900.00


Bill in lieu of Taxes (City of Springfield)


1,089.10


Total Estimated Receipts $ 186,911.79


1947 Over Estimates


County Tax


3,465.96


County Tuberculosis Hos- pital Assessment


60.51


State Parks and Reservations


146.98


Amounts Voted from Available Funds Approved by the


Commissioner :


Mar. 2, 1948 $28,496.20


Apr. 28, 1948 80,433.80 $ 108,930.00 $299,515.24


Amount to be raised by Taxation


$432,100.02


Number of Polls 3,035 @ $2 $ 6,070.00


Value of Personal Property


$1,519,675 @ $37.00 56,227.97


Value of Real Estate


$9,994,650 @ $37.00


369,802.05


$432,100.02


Value of Omitted Real Estate


Assessed June 21, 1948


$1,500 @ $37.00 $ 55.50


Assessed July 21, 1948


$1,400 @ $37.00


51.80


Assessed Aug. 20, 1948


$1,100 @ $37.00


40.70


Assessed Oct. 8, 1948


$2,200 @ $37.00


81.40


Assessed Nov. 30, 1948


$200.00 @ $37.00 7.40


Value of Omitted Personal Estate


Assessed June 21, 1948


$2,150 @ $37.00 79.55


Assessed Aug. 20, 1848


$ 200 @ $37.00 7.40


45


Assessed Oct. 8, 1948 $2,500 @ $37.00 92.50


$ 416.25


ADOLPHUS PROVOST, Chairman CHARLES W. HULL FRANCIS P. CLEARY Board of Assessors


46


State Auditor's Report


December 10, 1948


To the Board of Selectmen Mr. Edward W. Talmadge, 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 August 3, 1947 to July 27, 1948, 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


FXL:CAH


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 Agawam for the period from August 3, 1947, the date of the previous examination, to July 27, 1948, and submit the following report thereon :


The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town or committing bills for collection, were ex- amined, checked, and verified.


The surety bonds of the town clerk, town treasurer, tax collector, water collector, and clerks employed in these departments were examined and found to be in proper form.


47


The books and accounts of the bookkeeping depart- ment were examined and checked. The ledger accounts were analyzed, the recorded receipts were checked with the treasurer's cash book, and the recorded payments were compared with the approved treasury warrants. The ledger record of departmental accounts receivable was checked with the records of the departments sending out bills for collection and with the treasurer's books. The appropriations and transfers voted by the town were listed from the town clerk's record of town meetings and were checked with the appropriation ledger accounts. A balance chèet, which is appended to this report, was pre- pared showing the financial condition of the town on July 27, 1948.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were an- alyzed and checked with the records of the departments collecting money for the town and with the other sources from which money was paid into the town treasury. The disbursements were compared with the treasury warrants approved by the board of selectmen, and the cash balance on July 27, 1948 was proved by reconciliation of the bank balance with a statement furnished by the bank and by actual count of the cash in the office.


The payments on account of debt and interest were proved by comparison with the amounts falling due and with the cancelled securities on file.


The savings bank books and securities representing the investment of the trust and investment funds in the custody of the treasurer were examined and listed. The income was proved and the expenditures were verified. The real estate mortgage representing an investment of the Whiting Street Worthy Poor Fund was not available for examination before completion of the audit.


The records of tax titles held by the town were checked with the tax collector's and treasurer's accounts and with the records at the Registry of Deeds.


The books and accounts of the tax collector were examined and checked. The tax, excise, and assessment accounts outstanding at the time of the previous exam- ination and all subsequent commitment lists were audited and proved with the assessars' warrants. The collec- tions were compared with the payments to the treasurer,


48


the recorded abatements were checked with the assess- ors' record of abatements granted, the outstanding ac- counts were listed and proved with the bookkeeper's ledger, and the cash balance on July 27, 1948 was proved by actual count of the cash in the office.


The books and accounts of the water department were examined and checked. The charges for the sale of water and water services were added and compared with the bookkeeper's record of commitments. The re- corded collections and abatements were checked, the pay- ments to the treasurer were verified, and the outstanding accounts were listed and proved with the bookkeeper's ledger.


Verification of the outstanding tax, excise and water 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 indicat- ing that the accounts, as listed, are correct.


It was noted that a clerk employed in the collector's office computes the water bills and prepares the water commitment lists, in which connection it is recommended that the computation of the amounts due for the sale of water and the preparation of the water commitment lists be done by someone not connected with the tax collector's office.


The financial transactions of the town clerk were examined. The receipts for dog and sporting licenses were checked with the record of licenses issued, the pay- ments to the State and the town treasurer were verified, and the cash on hand on July 27, 1948 was proved by actual count.


The recorded receipts for licenses granted by the board of selectmen and issued by the town treasurer were checked with the record of licenses granted, the payments to the treasurer being verified.


The charges for the rental of town-owned property were listed, the payments to the treasurer were verified, and the oustanding accounts were listed and proved.


The receipts for revolver permits issued by the chief of police were checked with the record of permits issued, the payments to the treasurer were verified, and the cash on hand on October 4, 1948 was proved by actual count.


The recorded receipts of the sealer of weights and


49


measures were checked with the record of work done, the payments to the treasurer were verified, and the cash on hand on September 30, 1948 was proved by actual count ..


The records of accounts receivable of the sewer, highway, and public welfare departments were examined. The charges were listed and compared with the commit- ments entered on the bookkeeper's ledger, the recorded collections and abatements were checked, the payments to the treasurer were verified, and the outstanding ac- counts were listed and proved with the bookkeeper's ledger.


The recorded receipts of the town nurse were checked, the payments to the treasurer were verified, and the cash on hand on September 30, 1948 was proved by actual count.


The recorded receipts of the school department were checked, the payments to the treasurer were verified, and the cash on hand on July 27, 1948 was proved by actual count.


The recorded receipts of the librarian for fines were checked, the payments to the treasurer were verified, and the cash on hand on September 27, 1948, was proved by actual count.


The savings bank books and securities representing the investment of the Charles Palmer Davis Library fund in the custody of the Springfield Safe Deposit and Trust Company were examined and listed, the income being proved and the expenditures being verified.


Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treas- urer's cash, summaries of the tax, excise, tax title, tax possession, and departmental accounts, together with ta- bles showing the trust and investment fund transactions.


For the cooperation received from all town officials during the progress 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:CAH


50


RECONCILIATION OF TREASURER'S CASH


Balance August 3, 1947


$105,949.46


Receipts August 3 to December


3, 1947 458,284.94


$564,234.40


Payments August 3 to December 31, 1947 :


Per warrants .. $327,717.98


Unpaid war-


rant, August


31, 1947 10.15


Balance December 31, 1947


$327,728.13 236,506.27


$564,234.40


Balance January 1, 1948 $236,506.27


Receipts January 1 to July 27, 1948


310,095.39


$546,601.66


Payments January 1 to July 27, 1948


$408,510.64


Balance July 27, 1948 : Cash in office,


verified


$


5.00


Springfield Na-


tional Bank


84,237.18


West Springfield


Trust Company


30,838.55


Union Trust Com-


pany of Springfield 23,010.29


138,091.02


$546,601.66


Springfield National Bank


Balance July 27, 1948, per state- ment $ 84,743.54


Balance July 27, 1948, per check register $ 84,237.18


Outstanding checks July 27 1948, per list 506.36


$ 84,743.54


51


West Springfield Trust Company


Balance July 27, 1948, per state-


$ 33,154.12 ment


Balance July 27, 1948, per check


$ 30,838.55 register




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