USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1950-1954 > Part 29
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EXPENDITURES
General Government
SELECTMEN
Salaries
$
1,100.00
Clerk
650.35
Office
114.84
Postage & Stationery
45.55
Printing & Advertising
44.97
Law Books
45.00
Telephone
125.27
Other
102.00
$ 1,127.98
AUDITOR
Salary
$ 1,550.00
Clerical
$ 150.00
Office Supplies
29.40
Office Equipment
53.41
Telephone
67.21
Postage
9.39
Printing
12.50
$ 321.91
TREASURER
Salary
$ 1,725.00
Clerk
$ 360.00
Plates
22.94
Office Supplies
61.37
Stationery & Postage
163.26
Printing & Advertising
10.20
Travel
21.54
Telephone
82.19
Surety Bond
244.00
Other
27.00
$ 992.50
32
COLLECTOR
Salary
$ 3,162.50
Clerk
$
238.00
Office
143.56
Equipment
350.16
Stationery & Postage
252.63
Printing & Advertising
270.33
Telephone
38.06
Surety Bond
457.85
Other
61.50
$ 1,812.09
ASSESSORS
Salaries
5,800.00
Travel
$ 218.80
Office
158.45
Equipment
153.55
Printing & Advertising
12.00
Telephone
58.14
Other
9.00
..
$ 609.94
LEGAL EXPENSES
.... .........
TOWN CLERK
Salary
$ 1,200.00
Office Supplies
$
40.87
Recording Fees
279.00
Office Equipment
89.28
Stationery & Postage
40.58
Printing & Advertising
16.00
Telephone
99.10
Surety Bond
21.38
Other
7.50
$ 593.71
ELECTION OFFICERS
$ 196.00
BOARD OF REGISTRARS
Salaries
$ 300.00
Street Listing $ 320.00
Stationery & Postage
19.63
Printing & Advertising
16.00
Office
29.30
Travel
85.00
Clerical
145.00
$ 614.93
83
$ 190.00
FINANCE COMMITTEE
Printing
$ 84.97
Dues
10.00
Advertising
21.00
$ 115.97
BOARD OF APPEALS
Clerical
$ 25.00
Travel
3.50
Dues
12.00
Office
4.95
$
45.45
PLANNING BOARD
Printing & Advertising
$ 116.99
Maps
51.60
Refunds
47.35
Dues
12.50
Other
9.40
Legal
70.00
$ 307.84
PLANNING BOARD DEPOSIT Refunds $
15.00
TOWN HALL
Janitor
$ 2,783.00
Telephone
460.74
Fuel
1,137.01
Light
388.04
Janitor's Supplies
242.10
Repairs
93.20
Hardware & Tools
102.61
Other
271.66
$ 5,478.36
TOWN HALL KITCHEN
Hot Water Heater
$ 158.00
Painting
90.00
Linoleum
170.00
$ 418.00
TOWN HALL REPAIRS
Plumbing
$ 36.09
Roofing
195.15
Electrical
170.00
Painting
70.00
$ 471.24
34
POLICE
Salaries
$ 20,377.49
Tires
115.08
Telephone
572.23
Radio
148.11
Prisoners
37.50
Motor Equipment
459.52
Gas & Oil
1,857.75
Office
94.05
Equipment
56.56
Other
16.00
$ 23,741.04
NEW POLICE CRUISER ....
546.46
FIRE DEPT.
Salaries
$ 15,518.00
Call Men
2,348.00
Rental
720.00
Telephone
601.04
Fuel
377.24
Lights
347.34
Part & Repairs
426.57
Building Maintenance
203.07
Equipment
489.79
Other
46.06
Radio
145.01
Tires
220.32
Gas & Oil
555.42
$ 21,997.86
SPECIAL TRUCK REPAIR ....
$ 1,600.00
NEW FIRE HOSE
$ 499.00
HOSE DRYER
$ 645.63
PICKUP TRUCK
$ 2,648.40
NEW APPARATUS EQUIP. ..
999.00
SEPTIC TANK & DRY WELL
$ 284.00
SEALER OF WEIGHTS AND MEASURES
Salary $ 200.00
Supplies
10.12
$ 210.12
MOTH DEPT.
Salaries $ 1,964.60
Gas
110.78
35
Repairs
10.70
Rental
224.00
Lights
2.00
Insecticides
126.40
Hardware & Tools
45.93
Medical
3.00
$ 2,487.41
TREE DEPT.
Salaries
$ 3,289.82
Gas
219.24
Truck Maintenance
102.42
Repairs
5.25
Hardware & Tools
228.26
Light
7.00
Spray
88.00
Travel
28.30
Medical Care
24.27
Other
5.00
$ 3,997.56
DUTCH ELM CONTROL
Salaries
785.40
Spraying
100.00
Tools
41.84
Lights
3.00
Gas
35.26
Repairs
6.25
Insurance
25.00
$ 996.75
TREE DEPT. POWER SAW ....
$ 488.70
DOG OFFICER
Salary
$ 300.00
Expense, 1952
$ 103.75
Expense, 1953
279.50
$ 383.25
CIVIL DEFENSE
Manuals
$ 10.00
Radio
278.12
Expenses
16.00
Rental
24.00
Equipment
170.70
$ 498.82
BUILDING INSPECTION
Inspection
$ 1,002.00
Travel
288.50
Forms
109.50
$
1,400.00
36
BOARD OF HEALTH
Expenses
$ 89.95
Clerk
$
770.00
Agent
30.00
Advertising
70.25
Inspection
261.00
Telephone
54.37
Travel
51.59
Board and Treatment
7.46
Medical Attendance
356.00
T. B.
1,573.50
Other
540.00
$ 3,714.17
INSPECT. OF SLAUGHTER'G
$ 937.00
GARB. & RUBBISH DISPOS.
$ 8,696.97
DENTAL CLINIC
Professional Services
$ 950.00
Supplies
47.33
$ 997.33
CHEST X-RAY PROGRAM
Advertising
$ 12.00
Travel Expense
29.00
Electricity
60.00
$ 101.00
INSPECTION OF ANIMALS ....
$ 200.00
HIGHWAYS:
Commissioners Salaries ...
General Expenses
Salaries
$ 8,767.97
Telephone
309.87
Light
60.24
Fuel
294.18
Building Maint. & Repairs
917.18
Surveying
1,702.73
Parts & Equipment
73.50
Road Oil
1,393.37
Street Signs
88.55
Insurance
142.70
Truck Registration
30.00
Office Equipment
95.00
Materials
76.97
Bridge Culvert
770.28
All Other
49.17
$ 400.00
$ 14,771.71
37
Chapter 81
Labor
$ 14,065.09
Machinery Fund
3,672.75
Materials
9,506.83
Equipment Rentals
2,190.00
Bridge Labor
767.80
Chapter 90 - Construction
Labor
$ 5,562.62
Machinery Fund
1,919.25
Fence Rebuilding
590.05
Equipment Rental
5,251.50
Materials
1,315.48
Chapter 90 - Maintenance
Labor
$ 671.73
Machinery Fund
202.50
Materials
2,125.48
$ 2,999.71
Highway Machinery Account
Gas & Oil
$ 2,852.34
Parts & Repairs
2,719.95
Hardware & Tools
277.48
Batteries, Tires, Tubes
716.75
New Truck
2,500.00
Plows
111.62
Other
1.80
$ 9,179.94
HIGHWAY PICKUP TRUCK ..
$ 1,484.85
SCHOOL SIDEWALKS
Labor
$ 648.25
Bituminous Concrete
304.77
Equipment Rental
154.00
$ 1,107.02
SCHOOL SAFETY SIGNS
Signs
$ 307.00
Posts
137.36
Hardware
6.18
Express
1.82
$ 452.36
STREET LIGHTING ....
$
8,373.95
38
$ 30,202.47
$ 14,638.90
Charities
BOARD OF PUBLIC WELFARE: Relief
$ 8,745.04
Administration
Salaries $ 5,255.42
Telephone
226.36
Office Supplies
181.56
Travel
281.29
Postage
129.94
Board Members Salaries
124.98
$ 6,199.55
RELIEF BY OTHER CITIES & TOWNS:
$ 3,418.17
TOWN DISABILITY ASSISTANCE:
$ 5,907.84
FEDERAL DISABILITY ASSISTANCE:
Relief
...
$ 5,105.08
Administration
Salaries $ 516.90
Telephone
6.62
Office Supplies
25.37
Travel
16.45
Postage
9.14
$ 574.48
TOWN OLD AGE ASSISTANCE:
$ 56,430.56
FEDERAL OLD AGE ASSISTANCE:
Relief
$ 37,924.83
Administration
Salaries $ 1,866.44
Telephone
116.39
Office Supplies
86.66
Travel
173.39
Board Members Salaries
250.04
$ 2,492.92
TOWN AID TO DEPENDENT CHILDREN:
$ 18,015.00
FEDERAL AID TO DEPENDENT CHILDREN:
Relief
...
9,973.96
Administration
Salaries $ 1,080.28
Telephone
12.45
Office Supplies
5.50
Travel
71.05
$ 1,169.28
39
VETERANS BENEFITS:
$ 4,541.49 Relief
Administration
Agent $ 500.00
Telephone
37.49
Clerical
50.00
Postage & Printing
19.01
Expenses
26.00
$ 632.50
Schools
SALARIES:
Superintendent $ 4,694.42
Teachers
124,048.09
Janitors
12,506.76
Supervisors
8,468.92
Clerk
1,172.61
Attendance Officer
300.00
School Physician
500.00
School Nurse
2,500.00
$154,190.80
GENERAL EXPENSES:
Transportation
$ 22,278.53
Books & Supplies
16,190.48
Fuel
7,490.82
Building Maint. & Repairs
7,664.91
Janitor's Supplies Light
3,663.16
Telephone
1,061.60
Gas
746.82
Water
474.83
Travel
561.06
Office Supplies
264.84
Committee Expenses
100.08
Census
200.00
Library
297.32
Physical Education
909.83
New Equipment
3,028.98
Permanent Improvement
2,887.90
Health
237.52
All Other
882.31
$226,367.23
SCHOOL LUNCH:
Salaries
$ 12,054.00
Food
29,973.78
Other
2,317.20
$ 44,344.98
40
3,235.44
VOCATIONAL SCHOOLS .. BARDEN FUND
$
2,599.41
$ 2,683.36
SCHOOL CONSTRUCTION LOAN:
Construction
$ 44,769.87
Equipment
28,240.73
Materials
564.96
Insurance
137.56
Legal Services
117.28
Telephone
41.94
Advertising
12.75
$ 73,885.09
STADIUM MAINTENANCE:
Fuel
$ 107.09
Light
26.68
Repairs
252.06
Hardware Tools
22.71
Labor
40.50
Water
+
78.10
Loam
33.00
Mower Repairs
122.09
Flag
17.42
$ 699.65
STADIUM WATER INSTALLATION
$ 796.54
HIGH SCHOOL ATHLETICS:
Officials
$ 907.35
New Equipment
894.62
Cleaning
610.19
Transportation
424.40
Movies
206.50
Coach
125.00
Tickets
54.70
Janitor
21.00
Labor
35.00
Contract
224.57
$
3,503.33
SCHOOL COMMITTEE SALARIES LIBRARY :
Salaries
$ 950.35
Travel
45.00
Supplies
96.18
Books
1,314.84
Periodicals
104.30
Transportation
100.00
1
$ 225.00
$ 2,610.67
41
PARK DEPT .:
Labor $ 264.00
Hardware & Tools
6.70
Decorations
25.00
Electrical Supplies
32.63
Repairs
66.25
Light
93.73
$ 488.31
MEMORIAL DAY EXPENSES:
Food
$ 175.61
Band
150.00
Music
20.00
Flags
42.00
Wreathes & Baskets
43.50
Bugler
10.00
Speakers
10.00
Janitor
10.00
Printing
20.00
Engraving
15.60
$ 496.71
STATIONERY AND PRINTING:
Town Report $ 923.00
Voting Lists
195.00
Street Lists
152.00
Ballots
37.00
Warrants
18.00
Office Forms
273.75
Machine Rental
19.00
$ 1,617.75
LAND COURT COSTS:
Legal Services
$ 218.03
BLANKET POLICY INSURANCE:
Premiums
$ 666.77
BOUNDARY STONE: ...... .....
$ 15.54
CARE OF CEMETERIES:
Labor
$
340.00
Town Lot, Tomb, Soldiers' Lot
60.00
$ 400.00
WATER COMMISSIONERS SALARIES: $ 400.00
WATER DEPARTMENT OPERATING EXPENSES:
Salaries
$ 12,039.09
Telephone, Telemeter 498.02
Office Supplies
754.21
42
Travel
105.99
Janitor's Supplies
219.49
Fuel
247.80
Electric Power
4,052.27
Equipment & Tools
1,042.57
Equipment Maintenance
956.28
Equipment Rental
693.00
Gas & Oil
1,018.92
Materials
954.78
Insurance
953.38
Legal Services
140.00
Storm Door
69.78
Other
64.76
$ 23,810.34
WATER CONSTRUCTION LOAN:
Salaries
$ 10,513.81
Laying Mains
9,387.09
Building Construction
6,679.88
Pumping Station & Equipment
3,980.70
Pipes & Fittings
56,130.70
Equipment Rental
8,092.75
Tools
723.97
Bituminous Concrete
1,560.71
Legal Services
737.98
Land Takings
4,929.95
Surveying
1,313.00
Engineering Services
195.67
New Truck
2,724.00
Gas & Oil
75.92
Equipment Repairs
356.81
Test Wells
848.25
Addressograph
548.25
Materials
26.88
Damages
5.00
Maps
21.00
All Other
33.41
$108,885.73
GUARANTEE DEPOSITS:
Refunds
$ 802.42
INSTALLATION DEPOSITS:
Refunds
$ 40.00
INTEREST:
High School Loan $ 240.00
Elementary School Loan 17,094.00
Water Loan
41,250.00
$ 58,584.00
43
MATURING DEBT: High School Loan $ 16,000.00 Water Loan
41,000.00
$ 57,000.00
ASSESSMENTS:
County T. B. Hospital
$
5,748.88
County Tax
12,052.68
County Retirement System 4,221.66
State Parks & Reservations
....
878.17
State Audit of Municipal Accounts 969.58
$ 23,870.97
DOG LICENSES FOR COUNTY :
$ 1,712.60
TRUST AND INVESTMENTS:
Withholding Tax $ 31,873.17
County Retirement System 6,773.93
Blue Cross & Shield 3,885.55
Cemetery Perp. Care Income . 15.50
Municipal Bldg. Ins. Income 112.50
Stabilization Income 200.00
Post War Rehabilitation Inc.
375.00
$ 43,235.65
REFUNDS:
Poll, Pens'l, Real Estate Taxes $
1,748.42
Excise Taxes
1,120.44
All Other
131.16
$ 3,000.02
TOTAL EXPENDITURES
$1,034,310.55
CASH BALANCE, DEC. 31, 1953
$ 338,251.18
$1,372,561.73
REPORT OF TRUST FUNDS
Fund
Jan. 1, 1953 Income Dec. 31, 1953
Foster School
$ 1,404.35
$ 42.44
$ 1,446.79
Pierce Memorial Day Essay
128.33
3.87
132.20
Cemetery Perpetual Care
2,035.68
40.56
2,076.24
Municipal Bldg. Insurance
32,301.91
855.32
33,157.23
Post War Rehabilitation
18,483.11
462.98
18,946.09
Stabilization
9,286.83
239.87
9,526.70
$63,640.21 $ 1,645.04 $65,285.25
DEBT OUTSTANDING DEC. 31, 1953
General Debt inside debt limit $ 196,000.00 General Debt outside of debt limit 2,190,000.00
$2,386,000.00
DETAIL OF DEBT OUTSIDE DEBT LIMIT
School Project - Chap. 645, Acts of 1948 $ 540,000.00
Water Project - Chap. 61, Acts of 1951 1,100,000.00
Water Project - General Laws ......... 550,000.00
$2,190,000.00
STATEMENT OF TOWN DEBT - DEC. 31, 1953 +
Payable In:
1954
$101,000.00
1955
101,000.00
1956
101,000.00
1957
101,000.00
1958
101,000.00
1959
101,000.00
1960
101,000.00
1961
101,000.00
1962
100,000.00
1963
100,000.00
1964
100,000.00
1965
100,000.00
1966
100,000.00
1967
100,000.00
1968
100,000.00
1969
100,000.00
1970
99,000.00
1971
99,000.00
1972
58,000.00
1973
58,000.00
1974
58,000.00
1975
58,000.00
1976
58,000.00
45
1977
58,000.00
1978
58,000.00
1979
58,000.00
1980
58,000.00
1981
58,000.00
$2,386,000.00
STATEMENT OF INTEREST - DEC. 31, 1953
1954
$56,692.00
1955
54,290.00
1956
51,888.00
1957
49,486.00
1958
47,084.00
1959
44,682.00
1960
42,280.00
1961
39,878.00
1962
37,488.50
1963
35,111.50
1964
32,734.50
1965
30,357.50
1966
27,980.50
1967
25,603.50
1968
23,226.50
1969
20,849.50
1970
18,472.50
1971
16,117.50 1972
13,775.00
1973
12,325.00
1974
10,875.00
1975
9,425.00
1976
7,975.00
1977
6,525.00
1978
5,075.00
1979
4,625.00
1980
2,175.00
1981
725.00
$ 726,722.00
46
BALANCE SHEET - DECEMBER 31, 1953
REVENUE ACCOUNTS
LIABILITIES and RESERVES
CASH:
Planning Board Deposits
$ 435.00
General
$302,838.99
Dog Licenses due County 93.00
County Tax
335.19
Collector
$ 75.00
Sale of Real Estate
1,350.00
Welfare
50.00
$ 125.00
Highway Machinery Fund
5,995.95
Guarantee Deposits
1,206.25
Accounts Receivable :
Taxes :
Levy of 1948
Poll
22.00
Levy of 1949
Personal
22.00
Barden Fund
$ 1,500.00
Old Age Assistance, Adm. .15
Old Age Assistance, Aid .... Aid to Dep. Children, Adm. .. 252.42
5,656.06
Personal
293.20
Levy of 1951
Poll
174.00
Personal
1,054.24
Disability Assistance, Aid ....
144.84
Real Estate
1,718.47
$ 12,832.86
47
..
.
Premium on Water Loan
12,200.00
..
Federal Grants:
Levy of 1950
Poll
100.00
Aid to Dep. Children, Aid ......
5,224.71
Disability Assistance, Adm. .. 54.68
.... ...........
. .
Charities Refunds
688.80
Assets
Petty Advances:
48
Levy of 1952
Poll
348.00
Personal
1,799.96
Real Estate
8,345.17
Levy of 1953
Poll
464.00
Personal
2,679.86
Real Estate
31,943.51
$ 48,959.41
Motor Vehicle & Trailer Excise:
Levy of 1948
$ 21.90
Levy of 1949
103.42
Levy of 1950
283.60
Levy of 1951
829.06
Levy of 1952
3,178.04
Levy of 1953
13,957.83
$ 18,373.85
Unexpended Appropriation Balances Carried Forward:
School Lunch $ 9,025.52
Civil Defense 86.02
Town Hall Repairs 171.62
Town Hall Kitchen
282.00
Disposal Contract
4,073.57
Chap. 90 - Const.
3,089.15
Add. to Water Building
17,000.00
School Building Plans
6,124.63
Railroad Land Survey
500.00
Land Court Costs
81.97
High School Athletics
1,034.82
School Sidewalks
92.98
School Signs
47.64
$ 41,609.92
Tax Titles & Possessions :
Tax Titles
$ 2,098.94
Possessions
5,557.22
$ 7,656.16
Overlay Reserved for Abatements:
Payroll Deductions :
1948
22.00
Withholding
$ 104.32
1949
22.00
Retirement
73.24
177.56
1950
393.20
Overlay Reserve Fund
7,312.90
Departmental: Public Welfare Cities & Towns ..
$ 1,220.31 Old Age Assistance Cities & Towns 4,714.18
1951
2,941.71
1952
7,685.76
1953
8,561.11
$ 19,625.78
Aid to Dependent Children State
2,793.98
Veterans Benefits
202.51
Water Installations
5,800.29
Water Rates
5,691.29
$ 20,422.56
Aid to Highways:
State
$ 11,677.30
County
3,500.10
$ 15,177.40
Underestimates:
T.B. Hospital Assessments $ 1,010.98
State Parks & Reservations
283.89
$ 1,294.87
$415,025.80
Revenue Reserved Until Collected:
Motor Vehicle Excise $ 18,373.85
Tax Titles & Possessions 7,656.16
Departmental 14,731.27
Aid to Highways
15,177.40
Water Revenue
5,691.29
$ 61,629.97
Reserved for Petty Cash:
$ 125.00
Surplus Revenue: $249,585.18
$415,025.80
49
NON-REVENUE ACCOUNTS
Non-Revenue Cash
$ 35,412.19
Unexpended Balances:
Water Construction Loan
$
2,823.12
School Construction Loan
32,589.07 $ 35,412.19
DEBT ACCOUNTS
Net Funded or Fixed Debt
$ 2,386,000.00
Water Construction Loan $ 1,650,000.00
School Construction Loan
736,000.00
$ 2,386,000.00
TRUST AND INVESTMENT FUNDS
Cash and Securities in custody of
Town Treasurer
$ 65,285.25
Foster School
$ 1,446.79
Pierce Memorial Day Essay
132.20
Cemetery Perpetual Care
2,076.24
Municipal Building Insurance
33,157.23
Post War Rehabilitation
18,946.09
Stabilization
9,526.70
$ 65,285.25
Respectfully submitted, THOMAS J. BERUBE Town Auditor
APPROPRIATION STATEMENT
-
RECAPITULATION
Departmental Expenses
Available
Expended
Balance
Selectmen Salaries
$ 1,100.00
$ 1,100.00
$
Selectmen Expense
1,168.40
1,127.98
40.42
Auditor Salary
1,550.00
1,550.00
Auditor Expense
325.00
321.91
3.09
Treasurer Salary
1,725.00
1,725.00
Treasurer Expense
992.50
992.50
Tax Title Foreclosures
300.00
300.00
Collector Salary
3,162.50
3,162.50
Collector Expense
2,100.00
1,812.09
287.91
Assesors Salaries
5,800.00
5,800.00
Assessors Expense
644.00
609.94
34.06
50
Legal Expense
500.00
190.00
310.00
Land Survey-
Railroad Roadbed
500.00
500.00
Town Clerk Salary
1,200.00
1,200.00
Town Clerk Expense
600.00
593.71
6.29
Election Officers
200.00
196.00
4.00
Board of Registrars Salaries
300.00
300.00
Board of Registrars Expense
660.00
614.93
45.07
Finance Committee
150.00
115.97
34.03
Board of Appeals
140.00
45.45
94.55
Planning Board
675.00
307.84
367.16
Town Hall
5,780.00
5,478.36
301.64
Town Hall Repairs
642.86
471.24
171.62
Town Hall Kitchen
700.00
418.00
· 282.00
Police Department
23,737.00
23,734.29
2.71
Police Cruiser
800.00
546.46
253.54
Fire Department
22,000.00
21,997.86
2.14
Special Truck Repair
1,600.00
1,600.00
New Fire Hose
500.00
499.00
1.00
Hose Dryer
700.00
645.63
54.37
Fire Pickup Truck
2,750.00
2,648.40
101.60
New Equipment for Apparatus
1,000.00
999.00
1.00
Septic Tank and Dry Well
285.00
284.00
1.00
Sealer of Weights
and Measures
225.00
210.12
14.88
Moth Department
2,500.00
2,487.41
12.59
Tree Department
4,000.00
3,997.56
2.44
Dutch Elm Control
1,000.00
996.75
3.25
New Power Saw
500.00
488.70
11.30
Dog Officer Salary
300.00
300.00
Dog Officer Expense
279.50
279.50
Civil Defense
584.84
498.82
86.02
Building Inspections
1,400.00
1,400.00
Board of Health
4,860.00
3,714.17
1,145.83
Board of Health Expense
150.00
89.95
60.05
Inspection of Slaughtering
1,000.00
937.00
63.00
Garbage-Rubbish Disposal
12,770.54
8,696.97
4,073.57
Dental Clinic
1,000.00
997.33
2.67
Chest X-Ray Program
300.00
101.00
199.00
Inspection of Animals
200.00
200.00
Highways
14,772.50
14,771.71
.79
Chapter 81
30,202.50
30,202.47
.03
Chapter 90-Construction
17,729.79
14,638.90
3,090.89
Chapter 90-Maintenance
3,000.00
2,999.71
.29
Highway Machinery Account
9,212.64
9,179.94
32.70
Highway Pickup Truck
1,500.00
1,484.85
15.15
School Sidewalks
1,200.00
1,107.02
92.98
School Safety Signs
500.00
452.36
47.64
Street Lighting
9,000.00
8,373.95
626.05
51
Highway
Commissioners Salaries
400.00
400.00
General Relief-Administration
6,200.00
6,199.55
.45
General Relief-Aid
8,771.50
8,745.04
26.46
Other Cities and Towns
3,500.00
3,418.17
81.83
Disability Assistance
6,062.75
5,907.84
154.91
Old Age Assistance
56,430.56
56,430.56
Aid to Dependent Children
18,015.00
18,015.00
Veterans' Benefits
7,000.00
5,173.99
1,826.01
Schools
226,373.00
226,367.23
5.77
School Lunch
53,370.50
44,344.98
9,025.52
Vocational Schools
5,000.00
2,599.41
2,400.59
School Construction Loan
76,708.21
73,885.09
2,823.12
Building Plans
and Specifications
6,124.63
6,124.63
Stadium Maintenance
700.00
699.65
.35
Stadium Water Installation
838.00
796.54
41.46
Athletics
4,538.15
3,503.33
1,034.82
School Committee Salaries
225.00
225.00
...
Library
2,639.19
2,610.67
28.52
Park Department
509.00
488.31
20.69
Memorial Day
500.00
496.71
3.29
County Aid to Agriculture
50.00
50.00
Stationery and Printing
2,000.00
1,617.75
382.25
Land Court Costs
300.00
218.03
81.97
Blanket Policy Insurance
666.77
666.77
Boundary Stone
50.00
15.54
34.46
Care of Cemeteries
400.00
400.00
Water Department
23,901.03
23,810.34
90.69
Water Construction Loan
142,234.80
108,885.73
32,589.07
Hydrant Snow Removal
1,000.00
300.00
700.00
Addition to Water
Department Building
17,000.00
17,000.00
Water Commissioners
Salaries
400.00
400.00
Interest on Temporary Loans ..
500.00
.......
...
Transferred to:
Rubbish Collection
2,000.00
Water Department ......
3,436.77
Dog Officer Expense ..
159.50
General Relief-Aid
....
700.00
Blanket
Insurance Policy ......
666.77
$3,036.96
$6,963.04
...
. .
500.00
Reserve Fund
10,000.00
..
·
52
REPORT OF AN AUDIT of THE ACCOUNTS OF THE TOWN OF TEWKSBURY For the Period from May 25, 1952 to October 19, 1953
Made in Accordance with the Provisions of Chapter 44, General Laws January 12, 1954
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston 33 WILLIAM A. SCHAN, COMMISSIONER
HERMAN B. DINE, DIRECTOR OF ACCOUNTS
To the Board of Selectmen Mr. Joseph J. Whelan, Chairman Tewksbury, Massachusetts
January 12, 1954
Gentlemen:
I submit herewith my report of an audit of the books and ac- counts of the town of Tewksbury for the period from May 25, 1952 to October 19, 1953, made in accordance with the provisions of Chap- ter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours, HERMAN B. DINE Director of Accounts
HBD:ED
Mr. Herman B. Dine Director of Accounts
Department of Corporations and Taxation
State House, Boston Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Tewksbury for the period from May 25, 1952, the date of the previous examination, to October 19, 1953, the following report being submitted thereon:
53
An examination and verification was made of the recorded finan- cial transactions of the town as shown on the books of the depart- ments receiving or disbursing money for the town or committing bills for collection.
The books and accounts of the town auditor were examined. The ledger accounts were analyzed, the receipts as recorded were checked with the treasurer's record of receipts, the recorded pay- ments were compared with the treasury warrants and the treasurer's books, and the appropriation ledger accounts were checked with the appropriations, transfers, and loan authorizations voted by the town as listed from the town clerk's record of town meetings. A balance sheet, which is appended to this report, was prepared showing the financial condition of the town on October 19, 1953.
It is recommended that the classification book of receipts and expenditures, installed as part of the uniform system of accounts adopted by vote of the town, be kept up to date at all times.
The books and accounts of the treasurer were examined and checked in detail. The footings of the cash book were proved, the recorded receipts were checked with the records of the several de- partments making payments to the treasurer, the disbursements were compared with the treasury warrants approved by the board of selectmen, and the cash balance on October 19, 1953 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.
The payments of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and cou- pons on file.
The transactions of the several trust and investment funds in the custody of the town treasurer were verified, and the securities and savings bank books representing the investment of these funds were personally examined and listed.
The records of payroll deductions for Federal taxes, the county retirement system, and the Massachusetts Hospital Service, Inc., were examined and checked with the treasurer's record of receipts, and the balances of deductions in the general treasury on October 19, 1953 were listed and proved with the auditor's ledger.
The records of tax titles and tax possessions held by the town were examined and checked in detail. The taxes transferred to the tax title accounts were checked with the collector's records, the sales of tax titles as lands of low value and the sales of tax possessions were checked with the treasurer's cash book, the foreclosures were verified, and the tax titles and tax possessions on hand were listed and compared with the records at the Registry of Deeds.
54
The books and accounts of the town collector were examined and checked in detail. The taxes and motor vehicle and trailer excise outstanding according to the previous examination, as well as all subsequent commitment lists, were audited and proved to the war- rants issued for their collection .. The recorded receipts were checked with the payments to the treasurer and with the auditor's books, the abatements as recorded were compared with the assessor's records of abatements granted, and the outstanding accounts were listed and reconciled with the auditor's controlling accounts.
The commitments of departmental accounts receivable to the town collector were checked with the records in the departments in which they originated. The recorded receipts were checked with the payments to the treasurer and with the auditor's ledger, the abatements as recorded were compared with the records of the departments authorized to grant abatements, and the outstanding accounts were listed and proved.
The collector's cash balance on October 19, 1953 was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit and by actual count of the cash in the office.
The outstanding accounts were further verified 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.
Attention of the collector is called to the provisions of Section 2, Chapter 60, General Laws, which states "he shall, once in each week or oftener, pay over to the treasurer all money received by him during the preceding week or lesser period on account of taxes and interest."
It is also recommended that the collector proceed to effect prompt settlement of all the delinquent tax and excise accounts which date back to 1948.
The records of licenses and permits issued by the selectmen were examined and checked, the payments to the treasurer being verified.
The financial transactions of the town clerk were examined. The receipts for dog, hunting and fishing, and town licenses, together with gasoline storage renewals, were checked with the records of licenses issued and with the applications on file. The payments to the Division of Fisheries and Game and to the town treasurer were verified, and the cash balance on October 19, 1953 was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit and by actual count of the cash in the office.
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