USA > Massachusetts > Barnstable County > Eastham > Town of Eastham Annual Report 1947-1951 > Part 19
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Very truly yours,
FRANCIS X. LANG, Director of Accounts.
Mr. Francis X. Lang Director of Accounts Department of Corporations and Taxation State House, Boston
Sir :
As directed by you, I have made an audit of the books and accounts of the Town of Eastham for the period from September 21, 1948, the date of the previous examination,
110
to September 3, 1949, the following report being submitted thereon :
The financial transactions, as shown on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and checked with the records in the offices of the town treasurer and the town accountant.
The books and accounts in the town accountant's office were examined and checked in detail. The recorded receipts were compared with the treasurer's books and with the books and records of the several departments in which charges originated or money was collected for the town. The recorded payments were checked with the treasury warrants and with the disbursements as shown by the books of the town treas- urer. The appropriations and transfers, as recorded on the accountant's books, were checked and verified by comparison with the town clerk's records of financial votes passed by the town meeting and with the finance committee's authoriza- tions of transfers from the reserve fund.
The town accountant's ledgers were analyzed, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on September 3, 1949.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and checked with the records in the several depart- ments collecting money for the town, with other sources from which money was paid into the town treasury, and with the books of the town accountant. The recorded pay- ments were checked with the selectmen's warrants author- izing the disbursement of town funds and with the account- ant's books. The cash balance on September 3, 1949 was veri- fied by actual count of the cash in the office and by recon- ciliation of the bank balance with a statement furnished by the bank of deposit.
The payments on account of debt and interest were
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proved with the amounts falling due and were checked 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 town treasurer and the trustees were listed, the in- come, disbursements, and transfers to the town being verified.
The records of the tax titles held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the re- corded redemptions and foreclosures were checked, and the tax titles on hand were listed and reconciled with the ac- countant's ledger.
The books and accounts of the tax collector were exam- ined and checked in detail. The tax and motor vehicle and trailer excise accounts outstanding according to the previous examination, as well as all subsequent commitment lists, were audited and checked with the assessors' warrants issued for their collection. The recorded collections were compared with the payments to the treasurer as shown by the treas- urer's and the accountant's books; the abatements, as en- tered, were checked with the assessors' records of abate- ments granted ; the taxes transferred to the tax title account were compared with the treasurer's and the accountant's records ; and the outstanding accounts were. listed and recon- ciled with the accountant's ledger accounts.
The records of departmental accounts receivable were examined and checked. The charges were proved and the recorded collections were compared with the payments to the treasurer.
The outstanding accounts were verified by mailing no- tices 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.
The town clerk's records of dog and sporting licenses issued were checked and the payments to the State and to the town treasurer were verified.
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The surety bonds of the town officials required by law to file them were examined and found to be in proper form.
The financial records of the selectmen, the sealer of weights and measures, and of the school and library depart- ments, as well as of all other departments collecting money for the town or committing bills for collection, were exam- ined and checked with the treasurer's cash receipts and with the records of the town accountant.
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, motor vehicle and trailer excise, tax title, and departmental accounts, together with tables showing the condition and transactions of the trust and investment funds.
For the cooperation extended by the town officials dur- ing the progress of the audit, I wish, on behalf of my assis- tants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts.
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TOWN OF EASTHAM Balance Sheet - September 3, 1949 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash,
$26,360.76
Federal Withholding Taxes, $228.90
Accounts Receivable: . . Taxes :
State Assessments 1949: Parks and Reservations, $74.37
Audit of Municipal Accounts, 300.81
Cape Cod Mosquito Control, 696.26
1,071.44
Real Estate 133.55
County Tax and Assessment 1949 : Tax,
$7,821.13
Levy of 1949 :
Retirement,
149.00
Poll, $14.00
7,970.13
Personal
Tailings,
139.61
Proceeds of Dog Licenses-Due County,
57.80
Sale of Real Estate Fund,
2,396.91
Road Machinery Fund,
638.75
40,063.07
Trust and Investment Funds Income : Library, $155.17
Post-War Rehabilitation, 25.00
180.17
448.56
Collector's Fees,
61.05
Tax Titles,
171.23
Federal Grants:
Tax Possessions,
2,628.77
Aid to Dependent Children:
State Aid to Highways: Chapter 81,
Administration, Aid,
1,079.09
Estimated Receipts to be Collected,
8,731.10
Old Age Assistance:
Administration, 102.95
Trust Funds Income to be Withdrawn: Timothy Smith, $200.00
Assistance,
2,175.87
Old Wind Grist Mill, 25.01
School Lunches, 818.59
4,266.84
1
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Property, 5,473.85
Real Estate,
34,364.99
39,852.84
Motor Vehicle and Trailer Excise:
Levy of 1948,
$29.76
Levy of 1949, 418.80
$90.34
9,474.24
225.01
Levy of 1948: Personal
Property, $76.68
$210.23
Unexpended Appropriation Balances, Reserve Fund-Overlay Surplus, Overlay Reserved for Abatement of Taxes : Levy of 1948, $110.72 Levy of 1949, 2,429.18
37.705.04 2,782.45
2,539.90
Revenue Reserved Until Collected : Motor Vehicle and Trailer Excise, $448.56
Tax Title and Tax Possession, 2,800.00
Aid to Highways, 9,474.24
12,722.80
Surplus Revenue,
15,340.95
$88,102.74
$88,102.74
Net Funded or Fixed Debt,
DEBT ACCOUNTS $2,000.00 Schoolhouse Loan,
$2,000.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds,
Robert C. Billings Library Fund,
$14,000.00
Cash and Securities:
Timothy Smith Fund Income,
29,887.93
Town Hall Fund Income,
574.73
In Custody of Trustees,
32,722.94
Old Wind Grist Mill Fund, 630.20
Eastham Community Christmas Tree Fund,
1.53
Eastham World War Memorial Fund,
486.97
Cemetery Perpetual Care Funds, 234.93
Post-War Rehabilitation Fund,
13,640.20
Timothy Smith Fund,
30,000.28
Town Hall Fund, 2,722.66
$92,179.43
$92,179.43
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In Custody of Town Treasurer,
$59,456.49
ANNUAL REPORTS OF THE
SCHOOL COMMITTEE
AND THE
SUPERINTENDENT OF SCHOOLS
OF THE
Town of Eastham
OF EAS
OWN
T
HAUSET 1620
1651
CO
FOR THE YEAR
1949
ORGANIZATION FOR THE YEAR 1949
SCHOOL COMMITTEE
James K. Adamson, Chairman Term expires 1952
Mrs. Elizabeth F. Collins, Secretary
Mrs. Katherine A. Moore
Term expires 1950 Term expires 1951
SUPERINTENDENT OF SCHOOLS
Herbert E. Hoyt, A. M.
SUPERVISOR OF ATTENDANCE
Nathan E. Clark
SCHOOL PHYSICIAN
Walter E. Wright, M. I).
SCHOOL NURSE
Mildred Wye
11S
REPORT OF THE EASTHAM SCHOOL COMMITTEE
To our Fellow Citizens :
The Eastham School Committee takes pleasure in sub- mitting its annual report. The educational needs of the school and the maintenance of school property have been dealt with to the best of our ability, and, we feel, economi- cally. For the financial statement, refer to the following pages, and Mr. Hoyt's report will give a detailed list of improvements needed.
The school bus for the exclusive use of Eastham chil- dren attending Orleans High School has proved a successful addition.
With the increasing enrollment apparent, it is suggested that the probable addition of extra class rooms be consid- ered for the near future.
Eastham alumni as a whole reflect credit upon their training as they go to other schools and to their life work. The taxpayers of Eastham are to be congratulated for far- sightedness in realizing that a town is only as good as its schools.
Respectfully submitted,
JAMES K. ADAMSON, Chairman ELIZABETH F. COLLINS, Secretary KATHERINE A. MOORE
119
FINANCIAL STATEMENT
Expended 1949
Needed 1950
General Control :
School Committee :
Salary and Expenses $ 245.67
Superintendent of Schools :
Enforcement of Law- Salaries and Travel
1,020.00
Office expenses 123.85
$1,389.52
$1,400.00
Instruction :
Supervisors
$2,227.34
Principal and Teachers
9,916.72
Textbooks
281.98
Supplies
406.70
12,832.74
13,835.00
Operation :
Fuel
$878.37
Electricity
181.50
Miscellaneous
386.32
1,446.19
1,525.00
Maintenance :
Repairs, Replacement and Upkeep
2,073.07
2,073.07
1,000.00
Auxiliary Agencies :
Library
$ 131.12
Health
101.67
Transportation
4,740.00
Tuition
6,559.16
Miscellaneous
1,369.59
12,901.54 16,760.00
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Outlay :
New Grounds and Buildings, New Equipment
$214.15 214.15
800.00
$30,857.21 $35,320.00
Appropriated for 1949
$30,235.00
Transfer
600.00
Transfer
482.21
$31,317.21
Expended-1949
30,857.21
Unexpended
$460.00
NET COST OF SCHOOL YEAR 1949
Total Expenditure
$30,857.21
Accounts Receivable :
School Funds and State Aid for Public Schools, Chapter 70 $1,771.41
City of Boston : Tuition and Transportation
1,177.59
Commonwealth of Massachusetts:
Tuition and Transportation
556.80
Reimbursements for :
Account of Superintendent of Schools $ 230.16
Transportation,
Chapter 71 4,090.00
4,320.16
Cash Collected : Dental Clinic
43.25
7,869.21
Net Cost of Schools, 1949
$22,988.00
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SCHOOL LUNCH DEPARTMENT 1949
Appropriation $3,150.00
Available Funds by Federal Subsidy Receipts 1,066.18*
$4,216.18
Expended 1949
4,076.33
Unexpended $139.85
*Includes $21.40 balance from 1947 subsidies and $207.54 claimed for Federal Reimbursement for the months of No- vember and December 1948 received in 1949. Does not in- clude $226.75 claimed for November and December 1949 which had not been received December 31, 1949.
Total Cost of Hot Lunch Program $4,076.33
Reimbursements : Federal Aid
$1,063.99 **
Sale of School Lunches 2,440.20
3,504.19
Net Cost of Hot Lunch Program for 1949 $572.14 ** Includes $226.75 claimed for November and December 1949 but which had not been received December 31, 1949. Does not include $207.54 claimed for November and Decem- ber 1948 but received in 1949.
School Lunch Budget for 1950 $3,150.00
VOCATIONAL EDUCATION
Appropriation for Vocational Education $1,000.00
Expended :
Evening Practical Arts Class :
Salary of Instructor $225.00
Janitor Service 5.00
$230.00
Tuition :
Bristol County Agricultural School
672.00
122
Toward board in lieu of transporta-
tion in attendance at Bristol County Agricultural School Donald Lloyd Jerry Emond
43.60
46.00
$991.60
991.60
Unexpended
$8.40
Received on account of Vocational Education :
Practical Arts School for year ending August 31, 1948
$ 78.75
Town of Dennis (Practical Arts School) for year ending August 31, 1949 14.40
Town of Orleans (Practical Arts School) for year ending August 31, 1949 72.30
Bristol County Agricultural School for year end- ing August 31, 1948 231.00
$396.45
Vocational Education Budget for 1950
$1,000.00
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REPORT OF THE SUPERINTENDENT OF SCHOOLS
Herbert E. Hoyt
I take pleasure 'in submitting my third annual report as Superintendent of the Eastham School. While the prepara- tion of an annual report entails a considerable amount of time and effort, I believe that it is well that we have this opportunity of evaluating our work at the end of each fiscal vear. Just as the business man is accustomed to conduct an inventory at the end of the year, so it is well that the schools, too, take count of stock and submit to the taxpayers an accounting of the accomplishments of the past year and an outline of our plans and hopes for the future. The taxpayers of a town are stockholders in a vitally important business- the education of its youth-and we hope that the people of Eastham will read the reports of the various school officials and the statistical reports with care because we believe that it is the right and privilege of each stockholder to know to what use his money has been put.
PERSONNEL
It is a pleasure to report that there have been no changes among our regular teachers during the past year.
Mr. Ralph Saunders has been employed by the towns of Union No. 20 as instructor of instrumental music to replace Mr. Thomas Nassi, retired. Mr. Saunders is a graduate of the New England Conservatory of Music and taught last year in Coventry, Rhode Island.
The parents of Eastham, I believe, concur with the School Committee and the superintendent in the belief that we have an excellent school where character training ranks, as it should, among the primary objectives. Our teachers play a vital role in the success of our schools, but we should
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remember that it is only through cooperation of parents, Teachers, and administration that we can secure the greatest benefit for the children.
FINANCE
I believe that it is helpful each year to examine our school expenditures and make comparisons with the other 119 towns in the Commonwealth which have less than 5000 population and do not maintain a high school. With this thought in mind, I offer the following table of comparisons, showing costs for the last five years and the median cost for all towns in our division. Since this report is written in November, we must necessarily estimate the 1949 figures.
1945
1946
1947
1948
1949
Total Expendi-
tures
$18,806.07 $22,455.96 $21,903.11 $28,212.40 $30,235.00
Reimbursements
5,068.34
5,565.54
4,584.45
5,237.22
8,436.11
Net Cost
13,737.73
16,890.42
21,798.89
Membership
82
100
17,318.66 97
22,975.18 115
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Eastham Cost
Per Child
167.53
168.90
178.54
199.77
171.87
Median for
119 Towns
152.94
167.86
260.64
168.41
171.09
This comparison shows that while our gross cost at $236.20 per child is high, our net cost is practically identical with the median for the group for 1949. When we consider that Eastham is among the top fifteen towns in valuation per pupil, it is evident that we are not spending too much on our schools.
Although the comparisons just listed do serve a purpose, it is also true that they are not entirely satisfactory. Many people, the members of the school department among them, would like a satisfactory answer to the question of just when we may expect school costs to level off. Just as the wage earner cannot feed, house, and clothe a family of eight on a budget which was only adequate for four, so we cannot pro- vide satisfactory educational facilities for our ever-increas-
125
ing school family on a budget based upon fewer pupils. Every additional pupil means that much more equipment and material, and every 25-30 additional pupils means an- other teacher. We who have been spending many hours in the preparation of the school budget, taxpayers all, would like nothing better than to be able to announce a reduction, or at least, no increase in the school budget, but we see 110 chance of it in the immediate future. We are presenting a budget which represents the minimum amount of money with which the schools can be operated and still include the edu- cational advantages which we know you want your children to have.
SCHOOL NEEDS
For several years the Eastham School Committee has been pursuing a policy of maintenance which will put the Eastham School in first class condition within the next year. Last year a ceiling was added in the lunch room and the out- side trim of the building was painted. Mr. Moore, school jan- itor, completed the work of removing all oil from the floors and putting on a hard finish. He also sanded the desks in the first and second grade room and refinished all desks through- out the building. We should paint the toilets and the down- stairs rooms during the coming summer. We realize that the expenditure of between $2000 and $3000 for the last two years is a large amount to be spent for the maintenance of a school the size of Eastham's, but we feel that it is the wish of the citizens that the building be kept in good repair. From now on the amount expended for maintenance should be less.
One problem which the town of Eastham should be an- ticipating is the need for more space. This year there are 32 pupils in the first and second grades. This would not be con- sidered. an unusually large number for a single grade, but it is too many for a divided grade. With the birth rate on the increase and an increase in the number of people moving into Eastham, it seems evident that we shall need more rooms in
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a very few years. According to our last census, the problem will not be acute for the next two years, but will become a pressing problem after that time.
INNOVATIONS
In reading the reports of the last few years, I note that the emphasis seems to have been on the innovations which have taken place in the school department. Lest this create a false impression, I hasten to point out that fundamentally, education has not changed. Teaching methods change, but the basic purpose of education has always been the same --- to prepare boys and girls mentally, morally, and physically, to solve their problems in a complex world. To be successful, the students need skills, they need healthy bodies, and they need a firm moral code. Keeping this thought in mind, how- ever, we must realize that our society is not static, and if education is to serve the needs of its students, our methods must change from time to time to meet their needs. We feel that the following innovations of the past few years have contributed to our educational plan in no small degree.
1. Guidance. For a report of progress in this field, I re- fer you to the report of the Guidance Director.
2. Rinehart System of Handwriting. This has been ex- plained in past reports and I believe that most parents will agree that it has contributed to the improvement of writing in Eastham.
3. Courses of Study. Our committee work on the devel- opment of courses of study has continued through the last year. At the elementary level, Mrs. Melvin Knight has been employed to assist the teachers in the study of the language arts and the writing of a course of study in this field. Mrs. Knight was formerly elementary school supervisor of Barn- stable. She meets with the teachers once each month, and all teachers agree that this work has been most helpful by sug- gesting new methods of approach and in deciding upon points of emphasis in each grade. I believe that this work is more valuable than many credit courses which are given for
127
in-service training of teachers, and I hope that it may be continued in the future. All courses of study should be exam- ined and re-examined periodically, to be sure that we are meeting the needs of the children.
4. Development of Libraries. For the last two years we have budgeted $150 for the addition of books to our libra- ries. While this is not a large sum, it will, over a period of years, give us an adequate library in each room.
5. Conservation and Nature Study. This year we have contracted with the Audubon Society to teach nature study in the upper grades. An understanding of our natural sur- roundings not only gives us pleasure but leads to a realiza- tion of the need of conservation. The Audubon teacher comes to the classroom once every two weeks. He brings specimens. pictures, slides, and movies which are of great interest and educational advantage to the students. We believe that this course will prove most beneficial to the young people.
CONCLUSION
In concluding my third annual report, let me say that I feel that the last few years have shown splendid progress. We are learning that the education of children is a coopera- tive enterprise which requires the best efforts of teachers and parents working together. This spirit of cooperation is evi- denced by the increasing popularity of our "Open House" and by the number of parents visiting the school. As long as this spirit is prevalent in our community, the school will continue to be an institution of which we can be proud.
In closing, I should like to express to the members of the School Committee and to the citizens of Eastham my grati- tude for the wholehearted cooperation which I have received these past few years. We have all worked hard for better schools, and I look forward to the new year as one of con- tinued progress.
Respectfully submitted, HERBERT E. HOYT, Superintendent of Schools.
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REPORT OF THE EEASTHAM SCHOOL
So smoothly has the past year gone, it seems only vester- day that I tendered my report of 1948. Our Primary room is the largest in our history, but in spite of this, Mrs. Gould is doing her ever-reliable, excellent foundation work. Mrs. Handel's pleasing personality and cooperative spirit gives us exceptional progress in grades 2 and 4. Come to observe her next assembly and see for yourself what she is capable of doing for our youngsters. I can congratulate Mrs. Macom- ber most heartily by saying that my grade 7 is the best pre- pared class I have ever had the pleasure of working with.
Miss O'Toole, Miss Wye, and Mr. Tileston continue to give us their same efficient service. Mr. Saunders, acting as both Mr. and Mrs. Nassi, whom we miss so greatly, is cer- tainly living up to what we expect from a real Eastham boy. He is carrying the high type of work of the Nassis plus much cooperative work with Mr. Tileston's vocal groups. It is in- deed gratifying to have them both assist at our fortnightly Thursday morning assemblies at 11:15.
The crowded bus conditions and our lengthy day, par- ticularly for the younger grades, will soon be alleviated when the High School bus schedule is set up. We then hope to make our school day from 9 to 2:30, and feel entirely inde- pendent of any changes in bus or school schedules at Orleans.
Dr. Kenny came for his usual yearly Dental Clinic. Sixty-three of our pupils took advantage of this, and nearly half the expense of the clinic was paid by the 25c charge made for each type of work done. We hope through Dr. Kenny and the State Dental Hygienist to institute the new fluorine treat- ment next year.
Mrs. Moore's hard work in our lunch room is appreci- ated by a high percentage of our pupils. However, we feel that the few who continue to bring their own lunches would profit in all ways by having the hot meal, instead of the cold
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one, particularly through the winter months.
In closing, may I add that in my opinion the smoothness and regularity of our school program is due almost entirely to the harmony with which our committee and superinten- dent work together for the good of all our children.
Respectfully submitted,
OTTO E. NICKERSON.
REPORT OF THE GUIDANCE DIRECTOR David O. Lynch
Last year the seven areas of the guidance service were explained and the work in each area was described. There- fore, it is not necessary to go into a detailed area description of the continuous guidance activities.
The individual records are being continued from grade one through grade twelve. This year, for the first time, na- tional authorities in the field of guidance warned that the guidance service must start with the individual as he enters school and that problems should be solved when they occur, not after maladjustments have been in existence for a number of years.
Standardized testing is being administered on all grade levels to furnish information for administrative and guid- ance purposes.
Counseling for all high school pupils is a continuous process. All pupils are given at least one interview each year and as many more as are necessary for them to understand and use the furnished information to solve their individual problems. The individual must assume the responsibility for solving his problems on the basis of an accumulation of sound information.
Occupational information is being collected and given
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to the pupils. One of the most important sources of voca- tional information is found in Career Day when successful men and women come to our schools to tell pupils about their work. On November 10, 1949 all of the high school pupils of Union 20 met at Harwich High School to hear twenty spe- cialists from business, the trades, and various schools. The key speaker was Dr. J. Wendell Yeo of Boston University who spoke on "Using Your Talents." A check was made of the immediate audience reaction and evidence has been gathered which points conclusively to the value of such an activity. Many pupils have been moved to take the first steps toward a successful vocational life.
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