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.
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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,
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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
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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
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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
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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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