Town of Tewksbury annual report 1959-1963, Part 66

Author: Tewksbury (Mass.)
Publication date: 1959
Publisher: Tewksbury (Mass.)
Number of Pages: 1078


USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1959-1963 > Part 66


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Many suggestions were made at hearings to make the warrant more effective and to improve the Town Meeting. These suggestions were studied by the committee and articles have been placed in the warrant for consideration by the voters.


Several forms of administrative Town Government consisting of Town Manager, Comptroller, Consol- idated Public Works, Representative Town Meeting and Executive Secre- tary form, were studied and dis- cussed.


The recommendations of the Gov- ernment Committee are for the ac- ceptance of the Executive Secretary form of Administrative Town Gov- ernment for the following reasons:


(1) No legislative action is required to adopt this form of govern- ment; is either accepted by By- Law or by vote at a Town Meet- ing.


(2) If this form is not satisfactory, it can be quickly changed with- out legislative action.


(3) It meets an existing need in Town by providing a full time administrative head for the vari- ous functions of the Board of Selectmen.


(4) It is readily adaptable to meet- ing the changing needs of the


126


Town Government Committee ... continued


Town without legislative action .. Selectmen can act as various boards by vote of a Town Meet- ing called for that purpose, at least 60 days before the Annual Town Meeting, if the voters so desire.


(5) Transition can be made from the multiple board form to a strong Selectmen form in an orderly manner.


(6) With a year's experience under this form, the Selectmen can evaluate the need for more con- trol and recommend changes to the voters.


(7) Adequate liaison by the differ- ent boards and departments could be easily maintained.


(8) Complaints and inquiries by res- idents can be resolved in one office by the Executive Secre- tary, channeling and following up their problems.


(9) Selectmen will be better pre- pared to inform the Town in all matters.


(10) Elected officials will still make decisions and these can be judged by the people when in- cumbents run for re-election.


(11) Central planning and purchas- ing can be delegated to the Executive Secretary, if the vot- ers so desire.


(12) Additional cost is solely the sal- ary of an Executive Secretary.


(13) Mutual use of equipment and manpower could be sought by the Selectmen and if not ob- tained, the townspeople could vote to have the Selectmen act in place of reluctant boards in subsequent meeting.


(14) Other departments, with the ap- proval of the Selectmen and the elected official of the other de- partments, can use the Execu- tive Secretary.


(15) Each community has its own peculiar problems. A form of government that works well in one town fails in another. An


Executive Secretary is extreme- ly flexible and lends itself to study and experimentation.


(16) Routine problems can be dele- gated by the Selectmen to the Executive Secretary and they could spend more time on exec- utive policy.


(17) This form recognizes the reluc- tance to change the historical form, but has the potential of correcting the present ills.


(18) Retains the economical features of the present form and a capa- city for correcting faults.


(19) Allows board participation to a greater degree than any other form except the present form.


(20) Board of Selectmen can insure compliance of By-Laws by del- egating enforcement to the Sec- retary.


(21) Selectmen will be sufficiently staffed to more effectively per- form their various functions.


(22) Selectmen can act as various boards in the following manner: Appoint Assessors, Chapter 41, Section 25; Act as Board of Health, Chapter 41, Section 21; Act as Board of Public Welfare, Chapter 41, Section 21; Act as Board of Public Works, Chapter 41, Section 21; Appoint Tree Warden, Chapter 41, Section 21; Appoint Supt. of Streets, Chap- ter 41, Section 21; Abolish Board of Highway Commissioners, See Section 66, Chapter 41. For the most part these changes would become effective when voted. and would have to be in effect for three (3) years before they could be rescinded.


The Executive Secretary form of administrative town government may be established in Tewksbury by a vote of the people at the Town Meet- ing.


"A town may, by vote or By-Law, authorize and empower the Select- men to appoint an Executive Secre- tary who may be appointed by them


127


Town Government Committee .. . continued


for a term of one or three years and to remove him at their discretion. An Executive Secretary, appointed un- der the provisions of this section, shall be sworn to the faithful per- formance of his duties. During the time that he holds office, he shall hold no elective town office, but he may be appointed by the Selectmen or, with their approval, by any other town officer, board, committee or commission, to any other town office or position consistent with his office. He shall receive such aggregate com- pensation, not exceeding the amount appropriated therefor, as the Select- men may determine. He shall act by and for the Selectmen in any matter which they may assign to him re- lating to the administration of the affairs of the town or of any town office or department under their su- pervision and control, or, with the approval of the Selectmen, may per- form such other duties as may be re- quested of him by any other town officer, board, committee or commis- sion." (Chapter 41, Section 23A - 1956, 145).


The Committee recommends that the Selectmen implement the Execu- tive Secretary form of government by delegating to him the following responsibilities:


Delegated Powers:


(1) Give authority to carry out poli- cies and directives of the Select- men.


(2) Authorized to make recommen- dations to the Selectmen with regard to matters coming within their jurisdiction.


(3) Authorized to inform himself regarding the responsibilities, activities and expenditures of all departments.


(4) Authorized to advise such de- partments how coordination of their work and services can be better achieved.


(5) Authorized to supervise the pre- paration of the annual requests


for appropriations for depart- ments falling under the jurisdic- tion of the Selectmen.


(6) Authorized to supervise the mainteance and use of all machi- nery, equipment, and supplies of departments falling under the jurisdiction of the Board of Se- lectmen and permitted to re- quire the assignment and re- assignment of such machinery, equipment, or supplies between such department.


(7) Authorized to review appropria- tions for such departments and recommendations pertaining thereto, to the Selectmen.


(8) To supervise the carrying out of the directives and policies of the Board of Selectmen.


(9) To act as liaison officer between the Board of Selectmen and other boards and officials of the Town.


(10) Carry out such other administra- tive tasks as might from time to time, be delegated to him by the Board of Selectmen.


(11) Authorized to act as agent or administrative assistant to the Industrial Committee.


The Committee recommends that the following Job Specifications should be considered when inter- viewing applicants for the position of Executive Secretary.


(1) Public administrative training and experience.


(2) Accounting background.


The Committee further recom- mends to the Board of Selectmen that the following be specifically ex- cluded when initially considering applicants:


(a) Members of this Committee.


(b) Members of the Personnel Board.


(c) Members of the Bd. of Selectmen.


LEWIS TREMBLAY, Chr. Town Government Comm.


128


REPORT OF TOWN COUNSEL


Board of Selectmen Town Hall Tewksbury, Mass.


Gentlemen:


This is my report as Town Counsel for the year 1963.


The spot-zoning case involving the Garabedian property in No. Tewks- bury which was pending in the Superior Court at the end of 1962 was decided in favor of the Town and the intervenor land owner. This has re- cently been appealed to the Supreme Judicial Court by the Petitioners and will be argued some time this year. Every re-zoning case involves a challenge of this nature and it is very difficult to estimate the outcome of such cases. I believe this is the first case in Tewksbury involving an at- tack upon a vote taken under an amendment to the zoning by-law. This is the only zoning case of any moment still pending. Two other re- straining orders were secured in- volving parking space around resi- dential buildings.


In the land damage class of cases, the three listed last year at the North Street well field are still pending and all of the claims at the so-called Allen well field site are also pending.


Two matters of grave interest to the Town were heard by the courts during 1963, namely the action con- cerning the vote to equalize the pay between the Fire Department and the Police Department and the so- called dump case.


The first matter was heard in Cam- bridge on an Agreed Statement of Facts and it was determined that the section of the personnel by-law as to amendments is to be up-held. This indicates that all departments and


department heads and those interest- ed in wages and hours must be care- ful to comply with this section before any vote at the town meeting. The case of prime interest to the people of Tewksbury during 1963 is the one concerning the action against the town by the State Department of Public Health, involving the dump.


This matter was contested by your town officials over a period of three weeks of trial, but as yet no determi- nation by the Court has been made. Apparently the State Department's position is that no open-face dumps can be maintained in Massachusetts without the creation of a nuisance and the department seeks to compel all towns to institute a sanitary land fill, although conservatively it has been estimated that this will cost the town from $15,000 to $25,000 more than its present cost after a period of a few years. At the conclusion of the trial the Court expressed its opinion verbally that the present operation of the dump is as prudent and reas- onable as any open-face burning dump can be but raised the question of whether or not the State Depart- ment can close any such dump, des- pite any precautions taken in its operation.


I have attempted to be available for conferences with your Board and several Town Boards and Commit- tees upon request. Total amount paid to your Town Counsel for Court appearances, opinions and confer- ences, $3,428.95.


This does not include Court fees or other disbursements for services of . Writs or summoning of witnesses.


Respectfully submitted, WARREN W. ALLGROVE Town Counsel


129


STATE AUDIT REPORT


To the Board of Selectmen


Mr. Victor N. Cluff, Chairman Tewksbury, Massachusetts


Gentlemen:


I submit herewith my report of an audit of the books and accounts of the Town of Tewksbury for the period from August 1, 1961 to July 22, 196?, made in accordance with the provisions of Chapter 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, ARTHUR H. MacKINNON Director of Accounts


Mr. Arthur H. Mackinnon Director of Accounts Department of Corporations and Taxation Boston, Massachusetts


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 August 1, 1961, the date of the previous examination, to July 22, 1953, and submit the following report thereon:


The financial transactions as recorded on the books of the several departments receiving or disbursing money for the town or sending out bills for collection were examined, checked, and verified.


The books and accounts of the town auditor were examined and checked. The receipts, as recorded, were checked with the available departmental records and with the treasurer's books, while the payments were compared with the treasury warrants authorizing disbursement of town funds. The appropriations, loan authorizations, and transfers, as entered on the ledger, were checked with the town clerk's records of town meeting votes and with the finance committee's authorizations of transfers from the reserve fund. The general and appropriation ledger accounts were analyzed, the necessary adjusting entries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on July 22, 1963.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and checked with the records in the various departments collecting money for the town, as well as with


130


State Audit Report . . continued


other sources from which money was paid into the town treasury, while the payments were compared with the selectmen's warrants and with the auditor's books.


The cash balance on July 22, 1963 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit, by verifi- cation of the United States Treasury bills held in safekeeping at a bank, and by actual count of the cash in the office.


The payments on account of maturing debt and interest were verified with the amounts falling due. The cancelled bonds and coupons on file were checked, and the outstanding bonds and coupons were listed and proved with the balance on deposit for their payments.


The records of payroll deductions for Federal and State taxes, the county retirement system, group insurance, purchase of savings bonds, United Fund, and the credit union were examined and checked with the treasurer's record of receipts. The payments to the proper agencies were verified, and the balances in the general treasury on July 22, 1963 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. The additions to the tax title account were checked with the collector's records, the redemptions and sales were verified, and the tax titles and tax possessions on hand were listed and checked with the records at the Registry of Deeds.


The savings bank books representing the investment of the several trust and investment funds in the custody of the town treasurer were examined and listed, the income and withdrawals being proved.


The books and accounts of the town collector were examined and checked. The poll and property taxes and motor vehicle and trailer excise outstanding at the time of the previous examination, as well as all subse- quent commitments, were audited and reconciled with the assessors' war- rants. The payments to the treasurer were checked with the treasurer's cash book, the recorded abatements were compared with the assessors' records of abatements granted, the transfers to the tax title account were verified by comparison with the treasurer's records of tax titles held by the town, and the outstanding accounts were listed and reconciled with the town auditor's ledger controls.


The commitments of departmental and water accounts receivable to the town collector were checked with the records in the departments in which the charges 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 them, and the outstanding accounts were listed and proved.


Further verification of the outstanding tax, excise, departmental and water accounts receivable was made by mailing notices to a number of


131


State Audit Report . . continued


persons whose names appeared on the books as owing money to the town, and from the replies received thereto it appears that the accounts, as listed, are correct.


Interest on delinquent taxes should be collected in accordance with the provisions of Section 57, Chapter 59, General Laws.


It is again recommended that action be continued to secure prompt settlement of the delinquent tax and motor vehicle and trailer excise accounts which on the audit date were as far back as 1951 for taxes, and back to 1949 for motor vehicle and trailer excise.


The town clerk's records of dog, sporting, and town licenses issued were examined and checked. The payments to the Division of Fisheries and Game were verified by comparison with the receipts on file and the pay- ments to the town were checked with the treasurer's cash book. The cash balance on July 22, 1963 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 surety bonds furnished by the several town officials for the faithful performance of their duties were examined and found to be in proper form.


The records of the board of selectmen and the sealer of weights and measures, as well as of the police, health, school, and library departments, and of all other departments collecting money for the town or committing bills for collection, were examined, checked, and reconciled with the treasurer's and the auditor's books.


In addition to the balance sheet, there are appended to this report tables showing reconciliations of the town treasurer's and town clerk's cash, summaries of the tax, excise, tax title, tax possession, departmental, and water accounts, as well as schedules showing the transactions and condition of the trust and investment funds.


While engaged in making the audit cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.


Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts


132


TOWN OF TEWKSBURY - BALANCE SHEET, JULY 22, 1963 GENERAL ACCOUNTS


ASSETS


CASH:


General


$ 802,225.47


Advances for Petty:


Collector $


75.00


Public Welfare 50.00


$ 125.00


ACCOUNTS RECEIVABLE:


Taxes:


Levy of 1951:


Personal Property


7.92


Levy of 1952: Poll 4.00


Personal Property


5.20


Levy of 1953:


Personal Property


10.26


Levy of 1954:


Poll


4.00


Personal Property


127.60


Levy of 1955:


Poll


6.00


Personal Property


211.70


Levy of 1956:


Poll


2.00


Personal Property


208.50


Real Estate


1,228.35


LIABILITIES AND RESERVES


Temporary Loans: In Anticip. of Rev. - 1963 .. $ 700,000.00


State Assessments 1963:


Recreation Areas


$


5,845.81


Audit of Municipal Accts. ..


124.78


$ 5,970.59


County Tax 1963 $ 22,976.98


Payroll Deductions:


Federal Taxes $ 11,649.88


State Taxes 1,129.04


County Retirement System 1,233.07


Group Insurance 19,205.26


Purch. of Savings Bonds 1,024.25


United Fund 18.00


Credit Union


2,979.00


$ 37,238.50


Guarantee Deposits:


Planning Board $ 2,550.00


Sale of Land 100.00


Water Installation 17,378.75


$


20,028.75


133


GENERAL ACCOUNTS ... continued


Levy of 1957:


Tailings - Unclaimed Checks


$ 623.50


Poll


6.00


Personal Property


138.70


Cemetery Perpetual Care Funds Income


$


120.63


Real Estate


2,608.11


Stabilization Fund


$ 50,000.00


Levy of 1958:


Recoveries:


Poll


8.00


Personal Property


83.46


Real Estate


2,383.72


Levy of 1959:


Poll


54.00


Federal Grants:


Personal Property


124.60


Real Estate


3,665.80


Levy of 1960:


Poll


70.00


Personal Property


294.65


Real Estate


5,001.07


Levy of 1961:


Poll


172.00


Personal Property


365.00


Real Estate


9,678.95


Levy of 1962:


Poll


234.00


Med. Assis. for the Aged:


Personal Property


764.16


Administration


1,745.08


Real Estate


21,808.82


Assistance


14,097.28


Levy of 1963:


Poll


2,508.00


Personal Property


384,717.60


Public Law 81-874


69,447.64


Real Estate


1,515,580.20


George-Barden Fund


.14


$ 1,952,072.37


$ 130,401.58


Disability Assistance:


Administration $ 1,140.46


Assistance


6,011.97


Aid to Depend't Children:


Administration


2,335.22


Aid


8,563.96


Old Age Assistance:


Administration


2,809.94


Assistance


24,249.89


Disability Assistance $ 832.96


Old Age Assistance


750.00


$


1,582.96


134


School:


GENERAL ACCOUNTS ... continued


Motor Vehicle and Trailer Excise:


Levy of 1949


$


37.19


Levy of 1950


50.78


Levy of 1952


12.91


School Athletics 2,037.20


Levy of 1953


55.64


$


25,570.49


Levy of 1954


89.14


Levy of 1955


167.47


Levy of 1956


211.84


Levy of 1957


650.82


Levy of 1958


1,382.59


Levy of 1959


1,775.43


Levy of 1960


3,140.14


Levy of 1961


5,512.33


Levy of 1962


14,125.72


Levy of 1963


23,169.31


$ 50,381.31


Farm Animal Excise:


Levy of 1962 $ 10.00


Levy of 1963


34.50


$ 44.50


Tax Titles and Possessions:


Tax Titles


$ 16,823.13


Tax Possessions


4,789.13


$ 21,612.26


Departmental:


General Relief $ 2,814.40


Disability Assistance 4,660.17


Aid to Dependent Children 16,582.98


Old Age Assistance 5,365.66


Appropriation Balances:


Revenue:


General $ 1,251,014.55


Water 144,139.54


Non-Revenue:


Jr. High School Constr.


641,900.65


$ 2,037,054.74


Receipts Reserved for Approp .: Road Machinery


$ 1,922.40


Reserve Fund - Overlay Surp. $ 4,909.58


135


Revolving Funds: School Lunch $ 23,533.29


136


GENERAL ACCOUNTS ... continued


Medical Assistance for the Aged


8,494.20


Veterans' Services


8,464.45


$ 46,381.86


Water:


Liens Added to Taxes:


Levy of 1957


$ 4.50


Levy of 1958


37.50


Levy of 1959


59.60


Levy of 1960


170.85


Levy of 1961


36.00


Levy of 1962


534.15


Levy of 1963


8,080.42


Rates


34,304.51


Installations


581.57


$ 43,809.10


Aid to Highways:


State


$ 14,291.76


County


7,145.88


Due from Municipal Bldg.


Insurance Fund


$ 7,489.20


Estimated Receipts - to be Collected


$ 598,348.51


Overdrawn Appropriations:


Registrars - Operating $ 75.50 Health - Printing & Adv. .. 131.60


Overlays Resv'd for Abatements:


Levy of 1951 $ 7.92


Levy of 1952


9.20


Levy of 1953


10.26


Levy of 1954


131.60


Levy of 1957


2,111.50


Levy of 1958


2,475.18


Levy of 1959


2.00


Levy of 1960


5,365.72


Levy of 1961


4,496.27


Levy of 1962


3,889.26


Levy of 1963


84,223.58


$ 102,722.49


Revenue Reserved Until Collected:


Motor Veh. & Trailer Ex. .. $ 50,381.31


Farm Animal Excise 44.50


Tax Title & Possession 21,612.26


Departmental 46,391.86


Water 43,809.10


Aid to Highway


21,437.64


$ 183,666.67


$ 21,437.64


GENERAL ACCOUNTS ... continued


Snow and Ice Unpaid Bills - 1962


4,393.33 300.00


$


4,900.43


Reserve for Petty Cash Adv. Surplus Revenue


$ 125.00


$ 223,912.79


$ 3,548,827.65


$ 3,548,827.65


DEBT ACCOUNTS


Serial Loans: Inside Debt Limit: General:


137


Outside Debt Limit:


General $ 3,070,000.00 Public Serv. Enterprise .. 1,214,000.00


$ 4,284,000.00


Outside Debt Limit: General:


School Constr. - 1951 .. $ 270,000.00 School Constr. - 1956 .. 325,000.00 School Constr. - 1958 .. 750,000.00


School Constr. - 1962 .. 1,725,000.00


Public Service Enterprise: Water Constr. - 1951 .. 1,052,000.00 Water Constr. - 1956 .. 40,000.00


Water Constr. - 1962 .. 122,000.00


$ 4,284,000.00


$ 4,761,000.00


$ 4,761,000.00


Net Funded or Fixed Debt: Inside Debt Limit: General


$ 477,000.00


School Constr. - 1951 .. $ 97,000.00 School Constr. - 1956 .. 80,000.00 School Constr. - 1958 .. 300,000.00


$ 477,000.00


TRUST AND INVESTMENT ACCOUNTS


Trust and Investment Funds: Savings Deposits: In Custody of Treasurer


$ 50,024.26


School Funds:


Foster School $ 1,989.05


George A. Pierce Essay ... 181.60


$ 2,170.65


Cemetery Perp. Care Funds ..


$ 2,290.20


250th Anniversary Fund


$


417.01


Investment Funds:


Municipal Bldg. Insurance $ 10,778.39


Stabilization


34,368.01


$


45,146.40


$ 50,024.26


$


50,024.26


138


REPORT OF TAX COLLECTOR


WILLIAM J. O'NEILL


1963


1962


1961


Previous Yrs.


MOTOR VEHICLE EXCISE


Balance, January 1, 1963


33,020.32


6,146.36


7,769.72


1963 Commitments


285,673.20


51,580.43


Collections


196,956.24


70,325.67


1,178.45


260.64


Abated


21,012.00


7,663.45


Refunds


3,360.63


3,051.06


45.36


Audit Adjustment


+8.00


Balance, December 31, 1963


71,065.59


9,662.69


5,013.27


7,517.08


POLL


Balance, January 1, 1963


590.00


198.00


178.00


1963 Commitments


7,834.00


Collections


6,648.86


376.88


36.00


32.00


Abated


788.00


2.00


Refunds


14.86


8.88


Audit Adjustment


+2.00


Balance, December 31, 1963


412.00


220.00


164.00


146.00


PERSONAL PROPERTY


Balance, January 1, 1963


1,531.20


375.00


1,238.09


1963 Commitments


399,151.80


Collections


394,028.20


911.04


160.00


108.50


Abated


2,937.60


Refunds


1.00


Balance, December 31, 1963


2,187.00


620.16


215.00


1,129.59


140


1963


1962


1961


Previous Yrs.


REAL ESTATE


Balance, January 1, 1963


56,791.61


17,846.96


24,375.30


1963 Commitments


1,514,179.44


Recommitted


184.05


Collections


1,370,406.40


40,540.32


8,161.56


5,957.45


Tax Titles


1,136.60


1,185.00


6,464.75


Taxes Added to Tax Titles


5,767.20


3,739.20


3,855.00


7,807.45


Abated


90,647.10


1,636.80


573.30


Refunds


19,135.49


1,329.60


16.66


17.08


Balance, December 31, 1963


66,494.23


11,068.29


4,662.06


3,773.48


REAL ESTATE - WATER LIENS


Balance, January 1, 1963


1,030.95


105.00


463.70


1963 Commitments


11,245.07


Collections


9,526.42


680.17


39.00


37.50


Tax Titles


106.78


71.60


Liens Added to Tax Titles


264.72


97,50


53.50


231.75


Audit Adjustment


16.00


Refunds


6.00


30.00


Balance, December 31, 1963


1,459.93


160.50


12.50


122.85


FARM ANIMAL EXCISE


Balance, January 1, 1963


10.00


Commitments


109.10


Collected


107.85


10.00


Balance, December 31, 1963


125.00


Again it has been a pleasure to serve you as your Tax Collector and Town Treasurer. If all taxpayers do their part, our financial position will naturally improve, thereby increasing our borrowing capacity at lower interest rates. My office force and I shall continue to serve you to the best of our ability and stand ready to assist you at all times with any problems that come within the scope of our office. WILLIAM J. O'NEILL, Tax Collector




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