USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1963-1967 > Part 11
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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
LIABILITIES AND RESERVES
CASH:
General
$ 802,225.47
Advances for Petty:
Collector $
75.00
Public Welfare 50.00
$ 125.00
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
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
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
County Tax 1963 $ 22,976.98
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:
Poll
8.00
Personal Property
83.46
Real Estate
2,383.72
Old Age Assistance
750.00
Levy of 1959:
Poll
54.00
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:
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
Real Estate
1,515,580.20
George-Barden Fund
.14
$ 1,952,072.37
Federal Grants:
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
Personal Property
764.16
School:
Public Law 81-874
69,447.64
$ 130,401.58
Recoveries:
Disability Assistance $ 832.96
$
1,582.96
134
GENERAL ACCOUNTS ... continued
Motor Vehicle and Trailer Excise:
Levy of 1949 $ 37.19
Levy of 1950 50.78
Levy of 1952
12.91
Levy of 1953
55.64
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
Revolving Funds: School Lunch $ 23,533.29
School Athletics 2,037.20 $ 25,570.49
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
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 1960
5,365.72
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
$ 21,437.64
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 1961
4,496.27
Levy of 1962
3,889.26
Levy of 1963
84,223.58
136
$ 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
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
Net Funded or Fixed Debt: Inside Debt Limit:
Serial Loans: Inside Debt Limit: General:
General
$ 477,000.00
School Constr. - 1951 . $ 97,000.00
School Constr. - 1956 .. 80,000.00 School Constr. - 1958 .. 300,000.00
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
DEBT ACCOUNTS
137
$ 477,000.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Savings Deposits: In Custody of Treasurer
School Funds:
Foster School $ 1,989.05
$ 50,024.26
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
141
BOARD OF PUBLIC WELFARE Kevin Sullivan, Chairman
Reference is made to the report of the Auditor for specific details on expenditures.
SUMMARY OF CASES
Cases Aided as of Jan. 1,
Open Closed 1960
1961
1962
1963
1964
Old Age Assistance
12
26
115
93
87
84
70
Medical Assistance
for the Aged
31
20
0
23
20
28
39
Aid to Depnt. Children
15
14
25
28
27
26
27
Disability Assistance
11
10
18
22
21
22
23
General Relief
81
75
9
8
6
5
11
Totals
150
145
167
174
161
165
170
The Board of Public Welfare organized the first Tuesday following the Town Election of Officers and Mr. Kevin Sullivan was elected Chairman. The other board members are: Mr. Victor Cluff, Mr. Joseph Whelan, Mr. William Carter and Mr. George O'Connell.
1. Administration
Personnel in the daptrment are employed under Civil Service. There are five employees-the Director of Public Assistance, two Social Workers, and two Clerks. Salaries paid to both the members of the Board and em- ployees for work performed on Old Age Assistance, Medical Assistance for the Aged, Aid to Families with Dependent Children, and Distability Assist- ance are reimbursed with both State and Federal funds. The salaries and expenses for the Director, two Social Workers, and one Clerk are reimbursed as follows: O.A.A. Federal-50%, M.A.A. Federal-50%, A.D.C. 75%, D.A. Federal-50%. In addition, the State will reimburse 50% of the balance on O.A.A., M.A.A., A.D.C., and D.A. One Clerk, the Board, and all other administrative expenses are reimbursed about 50% Federal. The Federal funds are set up in revolving accounts and are restricted to the use of the Board of Public Welfare for the purpose of administration. These funds re-anticipated in the annual budget and not raised by the Town. The State's share is returned to the General Fund and is used for any purpose by the Town. This share must be raised by the Town, but the anticipated reimbursement is considered by the Assessors in setting the tax rate. The assessors normally anticipate as reimbursement the actual amount of reim- bursement received in the previous year.
2. Old Age Assistance
This is a Federally-sponsored state plan administered by law by local Boards of Public Welfare. It requires local Boards to aid aged persons sixty-five and over who have resided in Massachusetts for one year prior to application and who are in need. Need is established by applying the budgetary standards set up by the State Department of Public Welfare. Some of the other elements are: A person cannot have more than five
142
Public Welfare . . . continued
hundred dollars ($500.00) in the bank, or cash, savings bonds, etc., and a lien is placed on property if applicant has an interest in such property.
The Federal government reimburses the department $54.00 a month for each case aided. The State pays 70% of the balance and the remainder is paid by the community aiding. The Board, in its budget request, does not include the Federal share, as this amount, by law, is set up in a separate account and can be used only by the Board of Public Welfare for aid for Old Age Assistance cases. The Board, in its budget request, must raise the state share as this amount is reimbursed directly to the general fund to be used by the Town. However, this does not adversely affect the tax rate as the Assessors anticipate the reimbursement based on the actual payments made by the State for this purpose in the prior year.
3. Aid to Families with Dependent Children
Aid to Families with Dependent Children is a Federally-sponsored plan administered by law by local Boards of Public Welfare to aid children, deprived of parental support, who are in need. Need is established by budgetary standards set up by the State Department of Public Welfare.
The following are circumstances under which a child can be considered deprived of parental support-desertion or mutual separation, divorce, legal separation, incarceration, certain types of unemployment, disability of the parent for more than three months, and death. Dependent children of a prior marriage who are in need can be considered on a limited basis for medical care, food, clothing, and personal care, only, if otherwise eligible.
In this program, Federal reimbursement is $20.50 per child; State reim- bursement is one-third of the total expenditure; and the town aiding is responsible for the balance of aid rendered. The Board does not include the Federal share in its budget request. The Town must raise the State share and the local share because the State's share is turned over to the general fund. The balance is a direct cost to the town aiding.
4. Disability Assistance
Disability Assistance is a Federally-sponsored state plan administered by law by the local Boards of Public Welfare. It requires local Boards to aid persons who have been declared permanently and totally disabled by the State Department of Public Welfare Medical Review Team and who are in need. Need is established by budgetary standards set up by the State Department of Public Welfare.
The Federal reimbursement for money expended in this category is $46.50 per case and the town's share is a standard twenty-five (25) per cent of all the total cost. The balance is reimbursed by the State Department of Public Welfare. The same method of financing is in effect as on Old Age Assistance and Aid to Families with Dependent Children.
5. Medical Assistance for the Aged
During the past, considerable publicity has been given to this program because of its relation to the proposed changes in social security which would cover certain items such as hopspitalization (acute and chronic) under the social security system. Referrals are frequently made by doctors, hospitals,
143
Public Welfare . . . continued
and other interested groups, to this department for applications. This has caused an increase in the rolls during the year, and, as more publicity is given during the coming year, additional increase is anticipated. The bill authorizing this form of assistance was passed in 1960.
The bill, as passed at that level, recognized a need for medical care for aged persons. As in all plans for assistance under the Social Security Act, the individual states set up their own plan conforming to the general Federal requirements. This must be done before states are allowed Federal grants.
Under Chapter 781 of the Acts of 1960, the local Boards of Public Wel- fer in the various cities and towns are obliged to administer the program. As adopted by the General Court, briefly the program is as follows: Aged persons, sixty-five or over, who reside in the Commonwealth are entitled to medical assistance, providing they do not have an income, if single of more than $150.00 a month, or, if married, $225.00 a month; and providing further that, if single, they do not have bank deposits, securities, cash on hand and/or similar assets amounting to more than $2,000.00 or, if married, more than $3,000.00. Persons eligible for this form of assistance shall be entitled to part or all of the cost of: (1) in-patient hospital ward care; (2) public medical institution services; (3) nursing home services; (4) physi- cians' services; (5) out-patient or clinical services; (6) nursing services; (7) physical therapy and related services; (8) dental services; (9) home health care services; (10) laboratory and X-ray services; (11) prescribed drugs, eyeglasses, dentures, and other prosthetic devices; (12) diagnostic screening and preventative services; (13) any other medical care or remedial care recognized under the law of the Commonwealth; and (14) other medical care in accordance with the Department of Public Welfare Medical Care Plan.
In most cases, payment will be for medical care only and will be made direct to the vendor furnishing such care. The one exception is for persons in public medical institutions, chronic hospitals, and nursing homes. This group will be guaranteed for their own personal use, $15.00 per month, either by direct payment by the Board of Public Welfare, or by utilizing the first $15.00 of their income.
Reimbursement for care under this program is fifty (50) per cent of all monies expended reimbursed by the Federal Government; two-thirds of the balance by the State, and the local community will assume the one-third difference.
6. General Relief
This program requires local boards to meet the community's statutory obligation to relieve a person in need. How this is done is left entirely up to the Board's discretion. Unlike the Federal programs where the final decision rests with the State through an appeal process, the Board in General Relief has the final say. They in their policies and decisions, attempt to reflect community thinking.
The financing of this program is between the State and the local com- munity. The State pays 20% of the cost, and the local community pays 80%. Settlement has been dropped from this form of assistance, as well as Old Age Assistance, effective January 1, 1964.
144
- Annual Report
OF THE SCHOOL COMMITTEE
Town of
TEWKSBURY
OF TEW
S
TOW
URY
IN
34
CORPO
17
D
FOR THE YEAR ENDING DECEMBER 31
1963
SCHOOL CALENDAR - 1964
Open January 2, 1964
Close February 21, 1964
Vacation One Week
Open March 2, 1964
Close April 17, 1964
Vacation One Week
Open April 27, 1964
All Schools Close June 19, 1964
Summer Vacation
Open September 9, 1964
Close December 23, 1964
Reopen January 4, 1965
School Holidays
Good Friday
October 12
November 11
November 26 and 27
(and such other days as the School Committee may designate)
The School Calendar may be subject to change.
(The Junior High calendar differs from above in order to make up days due to the late opening in September)
No School Signals
When school is called off because of severe weather conditions, the following systems will be used: Coded 2-2-2 on the Fire Department and State Hospital whistles.
6:45 A. M. - No School All Schools, All Grades
8:00 A. M. - No School Grades 1-5 (elementary schools only)
Radio Stations WLLH and WCAP, Lowell, WNAC, Boston and Law- rence and WCCM, Lawrence, will carry announcements on their regular no school broadcasts.
The practice is to close schools only in case of extreme weather con- ditions, otherwise to hold regular sessions. It should be noted in the schedule above that sessions may be cancelled for any one or more of the groups. Therefore, when school is in session on stormy days, parents are urged to exercise their personal judgment as to the wisdom of sending their children to school.
147
SCHOOL COMMITTEE
Term Expires
LEO D. CHIBAS, Dewey Street
1964
MRS. LOELLA DEWING, James Street 1964
ROBERT L. BERNIER, Woburn Street 1965
WARREN J. SHEEHAN, So. Oliver Street 1965
JEREMIAH H. LONERGAN, Kent Street 1966
ORGANIZATION LEO D. CHIBAS, Chairman ROBERT L. BERNIER, Vice-Chairman MRS. LOELLA DEWING, Secretary
Superintendent of Schools JOSEPH E. BASTABLE Office: Junior High School
Office open from 8 A. M. to 12 M. and from 1 P. M. to 5 P. M. except Saturday
The Superintendent may be seen at his office by appointment. Telephone 851-2431
Secretary: Mrs. Thelma Whitehouse
School Physicians Morris Kelman, M. D., Telephone: 658-4531
Edward F. Duffy, O. D., Telephone: 851-2857 Felipe Novo, M. D., Telephone: 851-7792
School Nurses
Mrs. Ora MacLaren, R. N., 1928 Main Street, Tewksbury 851-2198
Mrs. Rachel Killeen, R. N., 778 Main Street, Tewksbury 851-7467
Mrs. Doris Osterman, R. N., 65 Whipple Road, Tewksbury 452-8894
148
REPORT OF THE SCHOOL COMMITTEE
The Tewksbury School Committee during the past year held regular meetings on the second and fourth Monday of each month, plus almost weekly meetings during the months of October, November and December to work on the budget.
One of the important decisions the School Committee made was con- cerned with the new Tewksbury Junior High School which was not quite completed at the opening of schools in September. After consulting with the Contractor, Architect, and Superintendent of Schools, and inspecting the building to determine whether the safety of the students could be guaranteed, and upon receiving this assurance from all parties concerned, the School Committee authorized the partial occupancy of the new Junior High School building and students were allowed to enter on September 23, 1963. This action avoided double sessions at the High School and allowed a full program for both Junior and Senior High students.
The School Committee compliments the Junior High staff on the smooth opening and operation of the new building with the handicaps of workmen continuing the construction of certain areas of the building. Obviously much preplanning went into the smooth operation of the school from opening day on. The preparation for approximately 940 students was carried out extremely well and the facilities of this fine new building were utilized most effectively.
The School Committee authorized the use of the Center School as an upper elementary school, housing all of the 6th Grades and several 5th Grades. This reduced the class sizes in all of the elementary schools in town and allowed use of the gymnasium at the Heath Brook School which formerly had been used for two classrooms, and allowed the Shawsheen School to discontinue the use of the basement rooms in the old Shawsheen School.
The School Committee has used monies from Public Law 874 to build and equip a cafeteria in the Center School so that these students would also be able to participate in the Hot Lunch Program. The Center School cafeteria should be ready for operation about the first of the year, 1964. When this cafeteria is in operation all schools in Tewksbury will be enjoy- ing the Hot Lunch Program.
The School Committee studied the value of a Work-Study Program for those students in the High School not contemplating further education beyond High School. They authorized the plans of the Industrial Arts teacher and administration to put into effect a Work-Study Program in the area of Auto Mechanics. Participation this year, which is on a pilot-study approach, is limited to several Senior boys in the Industrial Arts Program in the High School. They receive formal training in their school work and receive practical on-the-job training in several service stations in Tewks-
149
bury. They leave school at approximately twelve o'clock and are super- vised on the job at regular intervals by the Industrial Arts teacher.
The School Committee is enthusiastic about this type of program, hoping that it will provide increased educational and vocational opportunities for those students interested in the skilled trades and that it will give incentive to many students who otherwise might lose interest in school in a straight academic program.
The School Committee reviewed the Superintendent's proposal of intro- ducing Modern Mathematics in the Junior and Senior High School curricu- lum. The Committee approved the school Mathematics study group text- books for instructing in Modern Mathematics for the students in these two schools. Most comments from faculty, students and parents have indicated their approval of the School Committee's recommendation.
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