USA > Massachusetts > Hampshire County > Westhampton > Town of Westhampton annual report 1944 > Part 2
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f. Preventive and remedial procedures applied at the point of individual or group need.
g. Advancement of the child to a higher group or grade whenever his achievement and also his physical, emotional, and social development war- rant it.
"4) It must arouse and foster a desire for learning.
"5) It must conserve, advance, and establish the physical and mental health of each child.
"6) It must provide for the acquisition of basic skills and knowledges.
"7) It must emphasize desirable character growth."
We are basing our daily work in the classroom on these basic principles insofar as it is possible.
CONCLUSION
I want to thank the school committee, teachers and parents for their cooperation during the past year. The school committee has always shown an interest in the needs of our boys and girls, have planned intelligently for the future, and have acted for the public good, above the level of minority politics. We have been fortunate in our staff who have maintained a high standard of education, and have given unselfishly of their extra time for the advancement of every boy and girl. Parents have been understanding with the teachers and the adminis- tration.
Respectfully submitted, CHARLES A. MITCHELL, Superintendent of Schools.
December 31, 1944.
REPORT OF THE School Nurse
To Mr. Charles Mitchell, Superintendent of Schools:
I wish to present to you my first report on the Health Activities of the Westhampton School.
I was appointed during late February, 1944, to re- place Mrs. Mabel Bridgman, who resigned due to ill health, so my report starts with the month of March.
In early March the children were weighed and meas- ured with satisfactory gains being made in most in- stances.
In April, May and early June, we had a mild run of measles with the closing of the school for a part of a week to prevent infecting those still well.
In June, Dr. Claire Manwell examined these children who had been absent in September and new arrivals to the school. The children were also weighed and meas- ured before the close of the school for the summer recess. A home visit was made to all the pre-school children.
Three of our school children attended Camp Hodg- kins during the summer and gained a total of 113/4 lbs. in one month. One of the girls was to be re-X-rayed in six months.
In September, Dr. Manwell examined 65 pupils, with quite a few defects found and reported to their parents for follow-ups. On the whole, the school is on the healthy side of the scale.
The children were all tested for eye defects, and the few that were found defective had glasses as a corrective measure.
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The 4th, 5th, 6th, 7th, and 8th grades were tested on the audiometer machine and five were taken to the Clarke School in Northampton for further tests. All were found to be alright. The audiometer machine, kindly loaned to us by the Hampshire County Red Cross is not as good as it should be due to the fact that since the war it has not been checked and the inability to get re- placements for parts of it.
Twelve of the 7th grade pupils were given the Patch test for tuberculosis and all were reported negative.
I would like to close this report with a sincere "thank-you" to the School Committee for their help, patience, and cooperation at all times, also to Mrs. Mabel Bridgman for her kindness and helpful suggestions.
Respectfully yours,
JEANNETTE P. GREGORY.
Dec. 31, 1944.
REPORT OF THE Memorial Library
RECEIPTS
Bank Balance
$ 874.13
Bank Interest Dues
5.00
$983.93
EXPENDITURES
Electricity
$ 9.11
Wood
15.00
Supplies
7.80
Plumbing
4.50
Books
5.45
Librarian's salary
18.34
Balance in bank Jan. 1, 1945
923.73
$983.93
RECEIPTS
Town Appropriation
$115.00
Dog Tax Refund
101.13
Reserve Fund
22.50
$238.63
EXPENDITURES
H. R. Huntting, books
$ 75.22
Edith Grant, magazines
34.25
Wood-H. M. Parsons
22.50
G. H. Knight, janitor Librarian's salary
25.00
81.66
$238.63
$ 60.20
104.80
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Gift of $500 was received from the will of Edward H. Montague.
97 books were added, 88 purchased, 9 gifts, 16 mag- azines subscribed to.
Bookmobile Circulation :
Adult Fiction
191
Adult Non-fiction
84
Juvenile Fiction
176
Juvenile Non-fiction
84
Total
529
Circulation :
Fiction
701
Non-fiction
75
Juvenile
685
Magazines
317
PHILIP J. CLAPP, Chairman
HERBERT F. MASCHO
LENA B. RICHARD
GERTRUDE E. FLINT
JULIA E. MONTAGUE
WHITMORE E. BEARDSLEY.
Articles in the Town Warrant
TOWN MEETING, MONDAY, MARCH 5, 1945
Ten A. M .- Prompt
Article 1. To choose a moderator to preside at said meeting.
Article 2. To choose a Town Clerk.
Article 3. To hear and act on all reports presented at said meeting.
Article 4. To choose all necessary officers to serve the ensuing year.
Article 5. To see if the Town will vote to leave the care of highways in charge of the Selectmen.
Article 6. To see if the Town will vote to authorize its Board of Selectmen to appoint one of its members to act as Superintendent of Streets, and fix the salary to comply with Section 4A Chapter 41, General Laws.
Article 7. To vote in compliance with Section 108, Chapter 41, General Laws, which requires that salaries of elected officers be fixed by vote of the Town.
Article 8. To raise and appropriate such sums of money as may be necessary to defray Town charges the ensuing year.
Article 9. To see if the Town will raise and appro- priate a sum of money for the observance of Memorial Day.
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Article 10. To take action in regard to the collec- tion of taxes.
Article 11. To see if the Town will vote to authorize the Town Treasurer, with the approval of the Selectmen, to borrow money from time to time in anticipation of the revenue of the financial year beginning January, 1945, and to issue a note or notes therefor, payable within one year, and to renew any note or notes as may be given for a period less than one year in accordance with Section 17, Chapter 44, General Laws.
(Other articles may appear in the posted warrant.)
The Commonwealthof Massachusetts Departmentof Corporationsand" Lavalum Devisum of Accounts State House, Boston,
October 17, 1944
To the Board of Selectmen
Mr. William M. Fiske, Chairman Westhampton, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the general accounts of the town of Westhampton for the period from April 1, 1942, and of the town treasurer's accounts for the period from March 12, 1943 to July 26, 1944, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL,
Director of Accounts.
REPORT OF THE
State Audit
Mr. Theodore N. Waddell
Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
As directed by you I have made an audit of the general accounts of the town of Westhampton for the period from April 1, 1942, and of the town treasurer's accounts for the period from March 12, 1943, the dates of the previous examinations, to July 26, 1944, and sub- mit the following report thereon:
The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town, or sending out bills for collection, were examined, checked, and verified.
The surety bonds filed with the town by the town clerk, treasurer, and tax collector were examined and found to be in proper form.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and checked with the records of the depart- ments collecting money for the town and with the other sources from which money was paid into the town treas- ury. The expenditures were compared with the select- men's orders and with the selectmen's classified record of charges, while the cash balance July 26, 1944, was proved by reconciliation of the bank balance with a statement received from the bank, and by actual count of the cash on hand.
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The savings bank books representing the invest- ment of the trust funds in custody of the town treasurer were examined and listed, the income being proved and the withdrawals being verified by comparison with the treasurer's record of receipts.
The books and accounts of the tax collector were examined and checked in detail. The commitment lists of all taxes were added and reconciled with the warrants given by the board of assessors for their collection. The recorded collections were compared with the payments to the treasurer, the recorded abatments were checked with the assessors' record of abatements granted, and the outstanding accounts were listed and proved.
The tax collector's cash balance July 26, 1944, were proved by reconciliation of the bank balance with a statement furnished by the bank, and by actual count of the cash on hand.
The outstanding tax accounts were verified by mail- ing notices to a number of persons whose names ap- peared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The financial transactions of the town clerk were examined. The receipts for dog and sporting licenses were checked with the record of licenses issued, the pay- ments to the State and town treasurers were verified, and the cash on hand July 26, 1944, was proved by actual count.
The appropriations and transfers voted by the town were listed from the town clerk's record of town meet- ings and a comparison with the amounts chargeable against each appropriation disclosed that a few accounts, especially those voted for highway work done in co- operation with the State and county, had been over- drawn.
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In connection with the overdrafts of state- and county-aided highway projects, attention is called to Section 6A, Chapter 44, General Laws, which provides that when reimbursements from the State or county, on their contracts, are not received in time to meet the payment of payrolls or bills chargeable to these projects, the treasurer may issue temporary loans to secure the necessary funds; or, if the town desires to avoid such borrowing, the town meeting may, if sufficient available funds are on hand, vote to appropriate from such funds an amount equal to the State and county allotments for the highway project, with the provision that the State and county reimbursements be restored to surplus rev- enue when received.
The computation of the tax rates by the board of assessors was examined, and it was noted that the ag- gregate amount of appropriations raised was $500 and $600 less than the amounts voted in 1942 and 1944, re- spectively. This omission was due to the failure of the town clerk to report to the assessors the correct amount of appropriations voted.
It was noted that expenditures for old age assist- ance and aid to dependent children have not been kept so as to show separately the payments from the town appropriation and from the federal grants. Disburse- ments authorized for these purposes should designate the source from which they are to be paid, and it is rec- ommended that payments be made from federal grants when such funds are available, any balances remaining in the grant accounts at the end of the year to be carried forward.
The recorded receipts for licenses issued by the board of selectmen were checked with the record of li- censes granted, and the payments to the treasurer were verified.
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The records of accounts receivable of the public welfare department were examined. The charges were listed and added, and the payments to the treasurer, as well as the disallowances were verified.
The accounts of the trustees of the Whiting Street and Wright Charity Funds income were examined. The recorded receipts were checked with the amounts of in- come transferred from the funds, the payments were compared with the cancelled checks on file, and the cash balance with a statement received from the bank.
Ledger accounts were compiled, and a balance sheet which is appended to this report, was prepared showing the financial condition of the town on July 26, 1944.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treas- urer's cash, summaries of the tax and departmental ac- counts, together with tables showing the trust fund transactions.
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,
HERMAN B. DINE,
Assistant Director of Accounts.
TOWN OF WESTHAMPTON Balance Sheet - July 26, 1944 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash
$15,702.75
Dog Licenses Due County
$
53.40
Accounts Receivable :
State & County Tax Assessments :
Taxes:
State Tax 363.00
State Parks & Reservations Tax 15.46
Levy of 1943 $ 766.70
Levy of 1944 12,173.23
12,939.93
Motor Vehicle Excise Taxes:
Levy of 1943
$ 13.75
Levy of 1944 259.51
273.26
Aid to Highways:
State $6,750.00
County
1,000.00
7,750.00
Cemetery Perpetual Care Funds 1.00
Revenue 1944 628.00 46.16
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State Audit of Municipal Accounts Tax 22.92
County Tax
1,059.29
Payroll Deductions for Federal Taxes 23.20
Trust Fund Income: Thayer Charity Fund $20.16 Totman Cemetery General Care Fund 25.00
Road Machinery Fund 502.13 Tailings 3.08
Federal Grants : Aid to Dependent Children :
Aid
$
75.00
Administration
2.99
Old Age Assistance:
Assistance
1,362.05
Administration
45.39
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1,485.43
Unexpended Appropriation Balances :
General
$14,824.90
Town Hall Repairs
600.00
15,424,90
Reserve Fund-Overlay Surplus
2,160.18
Overlays Reserved for Abatements:
Levy of 1943
$ 68.15
Levy of 1944
354.49
422.64
Overdrawn Accounts:
Highways:
Chapter 81 $2,943.10 Chapter 90,
Maintenance 1,668.80
Estimated Receipts 1944
2,797.15
4,611.90
Surplus Revenue 9,503.64
$41,905.84
$41,905.84
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TRUST ACCOUNTS
Thayer Charity Fund $1,010.00
Wright Charity Fund 1,010.00
Whiting Street Charity Fund 1,394.65
Totman Cemetery General Care Fund
2,000.00
Cemetery Perpetual Care Funds 1,211.50
Trust Funds, Cash and Securities $6,626.15
$6,626.15
$6,626.15
3
8,023.26
Revenue Reserved Until Collected : Motor Vehicle Excise Tax $ 273.26 State and County Aid to Highways 7,750.00
Index
Town Clerk
3
Treasurer
6
Selectmen 10
Jury List 17
Budget Recommendations
18
Assessors 20
Library 34
School Committee 23
Superintendent of Schools
25
School Nurse 32
Warrant 36
State Audit 38
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