USA > Massachusetts > Barnstable County > Eastham > Town of Eastham Annual Report 1957-1961 > Part 32
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72.00
Coats, Pants, Gear
190.43
$6,972.84
$6,972.84
Police Department:
Winfred J. Knowles, Chief
$5,000.00
Association Dues
17.00
Police Payrolls
3,246.75
Advertisements
7.89
Miscellaneous
Equipment
129.66
Uniforms
497.60
Car Repairs and Servicing
138.32
Gasoline and Oil
789.14
Insurance
563.22
Printing, Postage,
Office Expense
32.93
Appropriation
$10,900.00
23
Telephone
322.00
Travel and Meetings
12.75
Meal for Prisoner
.99
$10,758.25
Balance to Revenue
141.75
$10,900.00
Police Cruiser :
New Police Cruiser
$898.90
Appropriation
$900.00
Balance to Revenue
1.10
$900.00
Dispatcher Service:
Appropriation
$2,000.00
Town of Orleans for Service
$2,000.00
Tree Warden:
Wages
$245.00
Appropriation
$600.00
Truck Hire
105.50
Hose and Strainer
199.50
Saws, Ladder, Sharpen
Saws
37.43
$587.43
Balance to Revenue
12.57
$600.00
Insect Pest and Poison Ivy Control:
Wages
$639.00
Appropriation
$1,600.00
Truck Hire
574.62
Insecticides
354.50
Gas and Ammonia
31.22
$1,599.74
Balance to Revenue
.26
$1,600.00
Dutch Elm Disease:
Wages
$115.50
Appropriation
$200.00
Truck Hire
84.50
$200.00
24
Sealer of Weights and Measures: Stanley M. Walker, Sealer
Appropriation $120.00
$100.00
Balance to Revenue 20.00
$120.00
Inspection of Wiring:
Maurice A. Moore
$298.00
Appropriation
$350.00
Charles O. Thompson
22.50
$320.50
Balance to Revenue
29.50
$350.00
Bounties On Woodchucks:
Bounties Paid
$23.50
Appropriation
$30.00
Balance to Revenue
6.50
$30.00
Appeal Board:
David L. Mead,
Appropriation $600.00
Chairman
$100.00
Association Dues
5.00
Catherine Deville,
Secretary
222.00
Advertisements
151.88
Printing, Postage, Stationery
45.81
$524.69
Balance to Revenue
75.31
$600.00
Planning Board:
Maurice A. Moore,
Appropriation
$300.00
Secretary
$100.00
From Reserve
100.00
Association Dues
20.00
Advertisements
74.30
Advertising By-Law
Amendments
100.80
25
Printing, Postage
44.50
For Dictation
16.50
Travel and Meetings
27.20
$383.30
Balance to Revenue
16.70
$400.00
$400.00
Ambulance :
Ambulance Service
$1,500.00
Appropriation
$1,500.00
Civilian Defense:
Clarence Doughty,
Balance, Jan. 1, 1961
$618.73
Director
$520.00
Equipment
209.52
Telephone
30.00
Insurance
8.62
Travel & Meetings
32.70
Groceries and
14.99
$815.83
Balance to 1962
202.90
$1,018.73
$1,018.73
Conservation Commission:
Grain
$19.90
Appropriation
$200.00
Typing
14.75
$ 34.65
Balance to Revenue
165.35
$200.00
Street Lights:
Street Lights
$474.96
Appropriation
$490.00
Balance to Revenue
15.04
$490.00
Greenhead Fly Control:
Commonwealth of Massachusetts
Appropriation $346.40
$346.40
TOTAL PROTECTION OF PERSONS AND PROPERTY $29,857.82
26
Appropriation
400.00
Miscellaneous
HEALTH AND SANITATION:
Health:
Dental Clinic
$491.65
Appropriation
$1,000.00
Rat Poison
132.42
Salary of Board ($5.00 each)
15.00
Travel and Meetings
24.00
Scissors
3.10
$666.17
Balance to Revenue
333.83
$1,000.00
Town Dump:
Earle K. Horton,
Appropriation
$2,500.00
Superintendent
$1,800.00
From Reserve
100.00
Burning Dump
370.50
Trucks and Operators
168.00
$2,600.00
Rat Poison
22.66
Pump Maintenance and Repairs
70.54
Electricity
20.29
Kerosene
1.25
$2,453.24
Balance to Overlay
100.00
Balance to Revenue
46.76
$2,600.00
Inspection of Animals:
Dr. James H. Leach
$80.00
Appropriation
$80.00
Dog Officer Account:
Dog Disposals
$96.00
Appropriation
$100.00
Balance to Revenue
4.00
$100.00
TOTAL HEALTH AND SANITATION $3,295.41
27
HIGHWAYS:
Highways-General:
Equipment and
Appropriation $2,000.00
Repairs
$1,120.91
Materials
502.06
Trucks and Operators
40.00
Labor
53.75
Insurance
91.99
Fuel Oil
30.08
Miscellaneous
15.95
$1,854.74
Balance to Revenue
145.26
$2,000.00
Highways-Chapter 81:
Wages
$1,865.52
Appropriation
$ 4,000.00
Trucks & Operators
5,994.25
From Surplus Revenue
11,000.00
Brush Killer
32.10
$15,000.00
$15,000.00
Snow:
Trucks & Operators
$2,856.00
Appropriation
$4,000.00
Wages
633.50
Plow Blades
203.19
$3,692.69
Balance to Revenue
307.31
$4,000.00
Rock Harbor:
Floats, Pilings and Docks
$3,972.60
Lights
116.50
Appropriation
2,500.00
Liability Insurance
35.23
Grease and Paint
13.40
Wages
105.50
Carting Floats
15.00
Lumber
40.70
$4,298.93
Balance to 1962
1,104.24
$5,403.17
$5,403.17
28
Balance January 1, 1961 $ 403.17
From Surplus Revenue
2,500.00
Materials
7,108.13
Town Landings:
Trucks & Operators
$ 835.00
Appropriation
$5,000.00
Lifeguards
1,460.00
From Reserve
236.82
Cleaning Beaches
1,404.31
Labor
615.69
Electricity
41.51
Maintenance and
Repairs
313.64
Materials
203.62
Sunken Meadow Bridge
156.00
Insurance
92.71
Signs and Buoys
52.00
First Aid & Lifesaving Supplies
62.34
$5,236.82
$5,236.82
Boat Meadow Land:
Paid for Land
$3,000.00
From Surplus Revenue $2,000.00
From Reserve 1,000.00
$3,000.00
TOTAL HIGHWAYS $33,083.18
CHARITIES AND VETERANS' BENEFITS:
Welfare Adminisration:
Dorrice M. Mayo,
Appropriation
$1,000.00
Welfare Worker $1,000.00
Administration, Federal Grants: Dorrice M. Mayo,
Balance, Janury 1, 1961
$1,241.93
Travel and Meetings
173.80
Federal Grants
1,527.69
Telephone 183.45
Federal Grants, Medical 232.98
Printing, Postage,
Office Exp. 186.86
Appraisal Fees
40.00
Association Dues
36.00
Miscellaneous 4.78
Typewriter Service
24.50
$1,881.39
Balance to 1962
1,121.21
$3,002.60
$3,002.60
29
Welfare Worker $ 1,232.00
Welfare Services:
General Relief
$1,468.60 Appropriation $27,000.00
Old Age Assistance
18,631.41
Aid to Dependent Children 2,933.49
Disability Assistance
2,354.20
$25,387.70
Balance to Revenue 1,612.30
$27,000.00
Old Age Assistance, Federal Grants:
Cash Grants
$7,848.42
Balance January 1,
Medical Aid
9,758.16
1961
$ 2,171.53
Other Towns
288.80
Federal Grants
13,201.57
Federal Grants, Medical
4,084.53
Balance to 1962
2,043.88
Recovery of Liens
481.63
$19,939.26
$19,939.26
Old Age Assistance, Recovery of Liens:
Lawyers Fees
$ 331.00
Recovery
$1,500.00
Refund
150.00
1,169.00
$1,500.00
Balance to 1962
150.00
$1,650.00
$1,650.00
Aid to Dependent Children, Federal Grants:
Cash Grants
$3,107.93
Bal. Jan. 1, 1961
$ 341.03
Balance to 1962
235.60
Recovery
116.78
Federal Grants
2,885.72
$3,343.53
$3,343.53
Disability Assistance, Federal Grants:
Cash Grants
$496.20
Bal. Jan. 1, 1961
$186.25
Balance to 1962
188.85
Federal Grants
498.80
$685.05
$685.05
30
Transferred to Receipts
$17,895.38
Veterans' Benefits:
Cash Grants
$1,340.00
Appropriation $3,000.00
Medical
71.85
Office Expense
33.60
Travel
23.10
Lawrence A. Baker,
Agent
666.00
$2,134.55
Balance to Revenue
865.45
$3,000.00
Free Bed-Cape Cod Hospital: Cape Cod Hospital $500.00
Appropriation
$500.00
Town Nurse:
A. May Dunphy,
Appropriation
$2,400.00
Town Nurse $1,900.00
Travel and Meetings
256.35
Telephone
118.77
Association Dues
4.00
Substitute Nurse
78.25
Supplies
9.34
$2,366.71
Balance to Revenue
33.29
$2,400.00
TOTAL CHARITIES AND VETERANS' BENEFITS: $55,100.86
SCHOOL AND LIBRARY:
School:
For Expenditures See
Appropriation
$81,758.00
School Report $79,085.26
Refund
25.98
Balance to Revenue 2,698.72
$81,783.98
$81,783.98
School, Out of State Travel:
Travel
$ 67.50
Appropriation
$100.00
Balance to Revenue 32.50
$100.00
31
Special School Lunch:
Audrey Savin,
Dietician
$803.28
Balance, January 1, 1961
$ 837.02
Nathan Weber
500.00
From Pupils
3,579.52
Groceries
1,707.14
Federal Grants
1,784.88
Milk
1,343.01
Gas
71.00
Express
109.46
Wages
13.76
Equipment
63.20
$4,610.85
Balance to 1962
1,590.57
$6,201.42
$6,201.42
School Lunch:
Audrey Savin, Dietician
$800.00
Regional School Expense:
Eastham-Orleans-
Appropriation
$91,834.28
Wellfleet Region $91,834.28
Vocational Education:
Tuition
$613.40
Appropriation
$3,000.00
Transportation
1,554.01
$2,167.41
Balance to Revenue
832.59
$3,000.00
Public Library:
Christine Young,
Appropriation
$3,500.00
Librarian
$765.00
Refunded Dog Tax
311.10
Sadie Flint, Librarian
85.00
Refunds
26.33
Sally Woodworth,
Assistant
115.41
Janitor
420.00
Books
294.57
Periodicals
118.92
Printing, Postage, Office Exp.
204.47
Electricity
45.89
Fuel
217.56
Appropriation
$800.00
32
Cesspool
150.00
Furnishings
669.59
Maintenance and Repairs 73.06
Heat and Alterations
to Existing Building
575.46
Insurance
101.21
3,836.14
Balance to Revenue
1.29
$3,837.43
$3,837.43
Public Library Trust:
Heat and Alterations
Balance Jan. 1, 1961
$1,175.38
Billings Fund Income 682.50
to Existing Building
$1,641.57
Balance to 1962
316.31
Timothy Smith Fund Gift 100.00
$1,957.88
$1,957.88
Public Library Addition:
Cost of Addition
$13,481.61
From Surplus
Balance to Revenue 18,39
Revenue
$13,500.00
$13,500.00
TOTAL SCHOOL AND LIBRARY $197,524.62
MATURING DEBT AND INTEREST:
Auditorium Loan
Note Paid
$ 3,000.00
Balance January 1,
Balance to 1962
12,000.00
1961
$15,000.00
$15,000.00
New School Building Loan
Note Paid
$ 6,000.00
Balance to 1962
78,000.00
Balance January 1, 1961
$84,000.00
$84,000.00
Interest
Interest Paid
$1,916.25
Appropriation
$1,900.00
Balance to Overlay
.10
From Reserve
16.35
$1,916.35
$1,916.35
TOTAL INTEREST AND MATURING DEBT $10,916.25
33
CEMETERIES:
Soldiers' and Sailors' Lots Mowing and Painting $22.00
Appropriation $50.00
Paint and Brushes 8.47
$30.47
Balance to Revenue
19.53
$50.00
Old Cemeteries
Cemetery Association $100.00
Mowing & Truck Hire 161.50
Mower Repairs, Gas and Oil 57.86
Share of New Mower 30.00
$349.36
Balance to Revenue .64
$350.00
TOTAL OLD CEMETERIES $379.83
UNCLASSIFIED:
State Income Tax $ 909.81
Barnstable County Retirement 2,098.81
Federal Withholding Tax 11,038.01
Masschusetts Teach-
ers' Retirement 2,207.81
Blue Cross and Insurance 2,398.37
Teachers' Group
Insurance 498.36
Miscellaneous
Town Warrants $ 68.75
Appropriation $1,000.00
Binding Town Reports 22.40
By-Law Books 109.00
Bounty on Seals
45.00
Survey of Shellfish
Grant
45.00
Survey: Governor
Prence Road
100.00
Appropriation $350.00
34
Recording Fees 47.61
Pump for Bathhouse
96.00
Printing, Postage,
Stationery
53.60
Page in Regional Year Book
36.00
Mimeograph Services
12.37
Hauling Beach Stairs and Bridge
35.55
Weld Plates
10.00
Labor, Various Places
83.50
Signs
85.49
Maps
5.51
$855.78
Balance to Revenue
144.22
$1,000.00
Memorial Day
Flags
$ 43.71
Appropriation
$150.00
Flowers
44.00
From Reserve
62.71
Public Address System
25.00
Band
100.00
$212.71
$212.71
Christmas Tree
Christmas Party
$157.87
Appropriation
$150.00
Refund
3.90
From Reserve
3.97
$157.87
Insurance
Workmen's
Appropriation
$835.00
Compensation
$1,375.25
Refund
258.00
From Reserve
282.25
$1,375.25
Public Amusement and Advertising
Vacationist's
Appropriation
$1,200.00
Handbooks
$500.00
Eastham Board of
Trade
700.00
$1,200.00
35
Recreation Commission
Printing
$ 15.00
Appropriation $2,000.00
Materials
22.74
Equipment
292.60
Grading Ball Field
42.50
Labor on Rafts
57.76
Hallowe'en Party
48.09
Trip to Baseball Game
42.55
Bleachers
320.00
Insurance
45.00
Salaries:
Swimming, Coaching
860.00
$1,746.24
Balance to Revenue
253.76
$2,000.00
Old Mill Care and Improvement
Labor and Truck
$665.50
Appropriation
$700.00
Fertilizer
24.00
Corn
6.68
Gas and Oil for Mower
3.82
$700.00
Old Windmill Operating Account
Harold Cole, Miller
$807.15
Withdrawals $ 731.41
Sale Articles
908.11
Sales
1,312.12
Labor and Trucking
439.25
Donations
773.50
Vacationist's
Handbooks
200.00
Materials
163.23
Fertilizer and Loam
112.00
Insurance
58.39
Share of Lawnmower
30.00
Repaint Sign
16.50
Mower Repairs, Gas and Oil
55.43
Miscellaneous
25.71
Deposited
1.26
$2,817.03
$2,817.03
Band Concerts
Orleans Band
$450.00
Appropriation
$450.00
36
Town Reports
Printing Town Reports $998.85
Appropriation $1,000.00
Balance to Revenue 1.15
$1,000.00
Unpaid Bills of 1960: 1960 Bills Paid
$268.22
Appropriation
$268.22
National Park Travel:
Travel Expenses
$1,100.00
Balance Jan. 1, 1961
$1,561.11
Balance to Revenue
609.11
Refunds
148.00
$1,709.11
$1,709.11
TOTAL UNCLASSIFIED $31,033.12
GENERAL REFUNDS:
Real Estate Taxes 1960
$ 84.00
Real Estate Taxes 1961
583.66
Personal Taxes 1960
7.75
Personal Taxes 1961
90.80
Poll Taxes 1961
2.00
Motor Vehicle Excise
Taxes 1960
212.89
Motor Vehicle Excise
Taxes 1961
83.09
TOTAL GENERAL REFUNDS
$1,064.19
STATE AND COUNTY TAXES:
County Tax
$18,413.57
State Parks and
Reservations 772.38
Cape Cod Mosquito Control
3,005.82
County Retirement Assessment 2,082.06
Blue Cross and
Insurance 1,683.47
State Audit
1,062.07
TOTAL STATE AND COUNTY TAXES $27,019.37
37
TRUST FUNDS:
Timothy Smith Fund:
Bond Interest
$ 348.00
Income
2,221.74
Loans Given
1,000.00
Loans Repaid
75.00
Gifts
100.00
Purchase Organ
1,200.00
$4,944.74
Town Hall Income
290.00
Frank O. Daniels Cemetery Fund
2.23
Zara Higgins Cemetery Fund
4.91
World War Memorial
8.00
Old Mill Operating (See above)
TOTAL TRUST FUNDS
$5,249.88
FISH AND GAME
1,171.75
PROCEEDS OF DOG LICENSES
379.50
COLLECTOR'S FEES
388.50
TOTAL PAYMENTS
$429,088.76
Cash on Hand, December 31, 1961
94,571.23
$523,659.99
REVENUE 1961
Appropriations
$319,088.96
Poll Tax
State Parks and
Reservations
836.40
Real Estate Tax Commitment
226,967.60
County Tax
17,669.38
Personal Tax Commitment
35,944.00
Estimated Receipts
86,939.55
Blue Cross and Insurance
1,665.62
Over Estimates:
Overlay 1961
7,166.91
Commitment $ 898.00
State Audit
1,062.07
Mosquito Control
3,005.82
County Tax
143.96
38
Under Estimates: State Parks and Reservations
156.61
Estimated Receipts 19,718.61
Overlay Deficiency, 1952 through 1958 241.34
$350,893.11
To Surplus Revenue
29,164.27
$380,057.38
$380,057.38
SURPLUS REVENUE
Highways, Chap. 81
$11,000.00
Balance Jan. 1, 1961 $65,400.72
Library Addition
13,500.00
Boat Meadow Land
2,000.00
Rock Harbor
2,500.00
Tax Title and Tax
Road Accounts Closed Out :
Possession Revenue
23.10
Subsequent Taxes
282.22
Microfilm Records
450.00
Doane Road to
Cable Road
40.00
Nauset Road Layout 144.50
Surplus Revenue
78,804.64
Highways, Chap. 81
10,593.02
Highways, Chap. 90
2,179.56
Disclaimers
14.90
Revenue
29,164.27
$108,559.96
$108,559.96
Transfers from the Surplus Revenue Account were as voted at the Annual Town Meeting and are shown on the records of the Town Clerk. The following listed transfers from the Reserve Account were made upon advice of the Finance Committee.
RESERVE FUND
Assessors' Abstracts
$100.00
From Overlay
Town Hall
404.87
Surplus
$5,000.00
Fire Department
632.84
Planning Board
100.00
Tax Title
Redemptions 386.85
Tax Possession Sales 300.00
Park and Bathing
Beach 336.14
$29,755.32
Appropriation Balances 9,445.66
39
Town Dump
100.00
Town Landings
236.82
Boat Meadow Land
1,000.00
Interest
16.35
Memorial Day
62.71
Christmas Tree
3.97
Insurance
282.25
$2,939.81
Balance to Overlay
Surplus
2,060.19
$5,000.00
The preceding report, together with the Balance Sheet directly following, is a record of this accountant's books for the past year.
Respectfully submitted,
GENEVIEVE C. SCHROEDER
Town Accountant
40
BALANCE SHEET FOR YEAR ENDING DECEMBER 31, 1961
Cash, December 31, 1961
$ 94,571.23
Real Estate Taxes, 1961
4,864.11
Personal Taxes, 1961
1,432.90
Motor Vehicle and Trailer Excise Taxes, 1961
3,732.99
Tax Titles
424.94
Tax Possessions
5,667.14
Aid to Dependent Children, Accounts Receivable 1,600.16
Veteran's Benefits, Accounts Receivable
66.00
State Aid to Highways, Chapter 81
11,000.00
County Tax
744.19
Blue Cross and Insurance
17.85
Overlay Deficiency, 1955 and 1956
14.90
$124,136.41
Motor Vehicle Excise Tax Revenue
$ 3,732.99
Tax Title and Tax Possession Revenue
6,092.08
Overlay 1961
2,848.51
Overlay Surplus
6,821.83
Departmental Revenue
1,666.16
State Aid to Highways Revenue
11,000.00
Tailings
127.23
Sale of Real Estate
3,046.91
State Parks and Reservations
64.02
Road Machinery Fund
68.86
Old Age Assistance, Federal Grants
2,043.88
Old Age Assistance, Administrative, Federal Grants
297.25
Old Age Assistance, Recovery of Lien
150.00
Aid to Dependent Children, Administrative, Federal Grants
590.68
Aid to Dependent Children, Recovery Account
372.00
Disability Assistance, Federal Grants
188.85
Disability Assistance, Administrative, Federal Grants
233.28
School Reimbursement, Title III, National Defense Act
115.35
School Reimbursement, Public Law 874
159.01
Public Library Trust
316.31
Town Assessors' Maps
800.00
Shellfish Propogation
751.26
Civilian Defense
202.90
Rock Harbor
1,104.24
School Lunch
1,590.57
Old Grave Stones
500.00
$ 45,331.77
Surplus Revenue
78,804.64
$124,136.41
41
235.60
Aid to Dependent Children, Federal Grants
212.00
Collector's Fees
STATE AUDITOR'S REPORT
December 31, 1960
Board of Selectmen
Eastham, Massachusetts
Gentlemen :
This is to certify that the books and accounts of the Town of Eastham were audited by the Bureau of Accounts, Department of Corporations and Taxation, as of November 12, 1960, at which time they were found to be correct with all funds properly accounted for.
Very truly yours, WILLIAM SCHWARTZ Assistant Director of Accounts
Mr. Herman B. Dine 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 December 7, 1958, the date of the previous examination, to November 12, 1960, and submit the following report thereon :
An examination was made of the recorded financial transactions of the various departments receiving or dis- bursing money for the town.
42
The town accountant's books were examined and checked. The ledger accounts were analyzed, the receipts being checked with the treasurer's books and the pay- ments being checked with the treasurer's books and the selectmen's warrants. The appropriations were checked with the town clerk's records of town meeting proceed- ings, and the transfers from the reserve fund were checked with the finance committee's records.
The necessary adjusting entries resulting from the audit were made, and a balance sheet showing the financial condition of the town as of November 12, 1960, was pre- pared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were com- pared with the records of departmental payments to the treasurer and with other resources from which the town received money, while the recorded payments were checked with the selectmen's warrants authorizing the disburse- ment of town funds and with the books of the town accountant.
The cash balance on November 12, 1960 was proved by actual count of the cash in the office and by reconciliation of the bank balance with a statement received from the bank in which town funds are deposited.
The savings bank books and securities representing the investments of the trust funds in the custody of the town treasurer were examined and listed. The income was proved and the transfers to the town were verified.
A statement was received from the Boston Safe Deposit and Trust Company, as trustee of the Timothy Smith Fund, listing the income paid to the town from this fund, this income being checked with the treasurer's recorded re- ceipts. From information received from the trustee a schedule was prepared showing the transactions and con- ditions of this fund.
43
The recorded payments on account of maturing debt and interest were compared with the amounts falling due and with the cancelled securities on file.
The records of tax titles held by the town were exam- ined and checked. The amounts transferred to the tax title account were compared with the collector's records; the recorded redemptions, foreclosures, and disclaimers were checked; and the tax titles on hand were listed, proved, and compared with the records at the Registry of Deeds.
The records of tax possessions acquired by the town by foreclosure of tax titles were examined and checked. The foreclosures were verified and the sales of tax posses- sions were checked with the treasurer's cash book. The tax possessions on hand were listed and reconciled with the town accountant's ledger.
The records of employees' payroll deductions on ac- count of Federal and State taxes, county retirement system, and Blue Cross and Blue Shield, were examined and recon- ciled with the accountant's ledger controls.
The books and accounts of the tax collector were examined and checked. The taxes and excise outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and compared with the assessors' warrants issued for their collection. The pay- ments to the treasurer were verified, the recorded abate- ments were checked with the assessors' records of abate- ments granted, the taxes transferred to the tax title ac- count were proved, and the outstanding accounts were listed and reconciled with the respective controlling ac- counts in the accountant's ledger.
The records of departmental accounts receivable were examined and checked. The charges were proved, the col- lections were checked with the treasurer's recorded re- ceipts, and the outstanding accounts were listed and recon- ciled with the accountant's ledger controls.
44
Further verification of the outstanding tax, excise, and departmental accounts was made 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.
The town clerk's records of dog and sporting licenses issued and of gasoline permit renewals were examined and checked. The payments to the State were verified by com- parison with the receipts on file and the payments to the town were checked with the treasurer's cash book.
The surety bonds furnished by the town officials for the faithful performance of their duties were examined and found to be in proper form.
In addition to the departments mentioned, the records of receipts of the selectmen, the sealer of weights and measures, and the building inspector, as well as of the police, health, school, and library departments, and of all other departments collecting money for the town or com- mitting bills for collection, were examined and checked, the recorded collections being compared with the treas- urer's recorded receipts.
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, excise, tax title, tax possession, and departmental accounts, as well as schedules showing the condition and transactions of the trust funds.
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,
WILLIAM SCHWARTZ Assistant Director of Accounts
WS :MAL
45
REPORT OF TOWN TREASURER
-
On Deposit January 1. 1961 $ 81,458.23
Receipts January 1 through December 31, 1961 442,201.74
$523.659.97
Disbursements January 1 through
December 31, 1961 $429,088.76
Balance December 31, 1961 (Cash on Hand and in Bank) 94,571.21
$523,659.97
MUNICIPAL TRUST FUND ACCOUNTS
MERCY A. MINES CEMETERY FUND
January 1, 1961
On Deposit
$79.05
Interest 2.93
$82.03
December 31, 1961
On Deposit
$82.03
ZARA HIGGINS CEMETERY FUND
January 1, 1961
On Deposit
$130.00
Interest
4.91
$134.91
Withdrawals
$4.91
December 31, 1961
On Deposit
130.00
$134.91
FRANK O. DANIELS CEMETERY FUND
January 1, 1961
On Deposit
$59.18
Interest
2.23
$61.41
Withdrawals
$2.23
December 31, 1961
On Deposit
$59.18
$51.41
46
EASTHAM WORLD WAR MEMORIAL FUND
January 1, 1961
On Deposit Interest
$561.00 21.07
582.07
Withdrawals
$8.00
December 31, 1961
On Deposit
$574.07
$582.07
TOWN HALL FUND
January 1, 1961
On Deposit
$2,708.15
Interest
101.54
$2,809.69
Withdrawn (for deposit)
$101.54
December 31, 1961
On Deposit
$2,708.15
$2,809.69
OLD WIND GRIST MILL ACCOUNT
January 1, 1961
On Deposit
$604.79
Interest 22.88
$627.67
December 31, 1961
On Deposit
$627.67
OLD WIND GRIST MILL OPERATING ACCOUNT
January 1, 1961
On Deposit
$1,030.77
Interest 23.14
$1,053.91
Withdrawals
$731.41
December 31, 1961
On Deposit
$322.50
$1,053.91
TOWN HALL INCOME ACCOUNT
January 1, 1961
On Deposit
$138.32
Interest
2.31
Deposit
101.54
$242.17
Withdrawals
$183.46
December 31, 1961
On Deposit
$53.71
$242.17
47
ROBERT C. BILLINGS FUND
Invested in Treasury Notes Income Credited to Public Library To Public Library December 31, 1961
$14,000.00
$14,000.00
TIMOTHY SMITH ACCOUNT
January 1, 1961
On Deposit
$39,821.17
Invested
11,800.00
Interest
1,682.53
Income
2,221.74
Income on Bonds
348.00
Loans & Int. repaid
75.00
$55,948.44
Organ Purchase
$1,200.00
Loans & Gifts
1,200.00
Invested Funds
11,800.00
December 31, 1961
On Deposit
41,748.44
$55,948.44
Respectfully submitted,
L. ISABELLE BRACKETT.
Treasurer
48
SALARIES AND WAGES PAID BY THE TOWN OF EASTHAM IN 1961
Amoroso, Louis
3635.00
Anderson, Leonard
57.00
Atwood, Charles F. Jr.
9.38
Baker, Lawrence
666.00
Bearse, Lewis
327.25
Borden, Judith
586.56
Brackett, L. Isabelle
4100.00
Brewer, Howard
50.00
Bridgewood, George
126.75
Buchanan, Stephen
412.50
Buck, Lee
6.00
Buttery, George
18.00
Carey, Fred Jr.
125.00
Carey, Richard
2.00
Carron, Helen
4.50
Clark, Richard
13.00
Cole, Harold
807.15
Cole, Nathena
9.50
Corbett, Allan
34.00
Cunningham, John
28.75
Daley, Eleanor
150.00
Delaney, Dorothy
344.42
Deschamps, Robert L.
822.00
Deville, Catherine
222.00
Donahue, John
175.00
Doughty, Clarence E.
540.00
Doughty, Clarence E. Jr.
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