USA > Massachusetts > Middlesex County > Wilmington > Town of Wilmington Annual Report 1949-1950 > Part 7
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23
The payments on account of debt and interest were verified by comparison with the amounts falling due and with the cancelled securities and coupons on file.
The transactions of the several trust funds in custody of the town treasurer were verified, and the savings bank books represent- ing the investment of these funds were examined and listed.
The tax titles held by the town were listed from the records of the treasurer and all transactions pertaining thereto were verified, including a comparison with the records at the Registry of Deeds.
Considerable difficulty was experienced in auditing the tax title accounts due to the many errors and omissions in the certified lists of tax titles taken and of subsequent taxes added, thereby resulting in an increase in the time consumed in making the audit.
94
It is again recommended that immediate action be taken to fore close rights of redemption on all tax titles which are ripe for fore closure, as required by law.
The books and accounts of the tax collector were examined and checked. The taxes and motor vehicle and trailer excise outstanding according to the previous examination were audited, and all subse. quent commitment lists were added and reconciled with the war- rants for their collection.
The recorded receipts were checked with the payments to the treasurer and with the accountant's books, the abatements as re- corded were compared with the record of abatements granted, and the outstanding accounts were listed.
Verification notices were nailed to all persons whose names ap- peared on the books as owing money to the town, the replies re- ceived thereto indicating that the outstanding accounts, as listed. are correct.
It is again recommended that prompt action be taken to obtain a complete settlement of the delinquent tax accounts which date back to 1943.
The records of dog and sporting licenses issued by the town clerk and of miscellaneous collections from permits, recording fees, etc .. were examined and checked, the payments to the State and to the town treasurer being verified.
The books and accounts in the water department were examined and checked. An analysis was made of the charges, collections, ad- vance payments, etc., the recorded payments to the treasurer were compared with the treasurer's and the accountant's books, the out- standing accounts were listed, and the cash balance on July 31, 1949 was verified by comparison with the records of the Mechanic Savings Bank.
The records of departmental cash collections by the selectmen, the sealer of weights and measures, the inspector of buildings, and by the police, fire, public welfare, library, and cemetery departments were examined and checked. The payments to the treasurer were verified and the cash on hand in the several departments was proved by actual count.
The surety bonds of the financial officials bonded for the faith- ful performance of their duties were examined and found to be in proper form.
95
In addition to the balance sheet, there are appended to this re- port tables showing a reconciliation of the treasurer's, tax collector's. and town clerk's cash, summaries of the tax, tax title, departmental, and water accounts, as well as schedules showing the condition and transactions of the several trust funds.
The books and accounts under the new system of accounting were opened as of May 23, 1949, and the assets, liabilities, and reserves as of that date were entered therein.
A list of the books and forms furnished for the town, together with a brief description of their use, follows:
Journal for town accountant.
Cash book for town accountant.
Ledger for town accountant.
Classification book for town accountant.
Cash book for treasurer.
Schedule of departmental bills payable.
Treasury warrants.
Schedule of collector's payments to treasurer.
Schedule of departmental payments to treasurer.
Schedule of treasurer's receipts.
Water commitment sheets.
Water cash sheets.
Schedule of water commitments.
Schedule of water abatements allowed.
Schedule of tax abatements allowed.
Schedule of motor vehicle excise abatements.
Voucher folder.
General department payrolls.
School department payrolls. Monthly statements.
All of these books and forms are arranged so as to simplify the reporting and making possible a proper check on the accounting of public moneys; also to insure a classification of both receipts and payments. All moneys received from every source and paid to the treasurer are also reported to the town accountant, in whose book will be recorded all cash transactions in detail which will furnish an absolute check on the total.
Journal .- This is a bound book of the ordinary two-column stock type. It forms, together with the cash book, the medium from which all entries in the general ledger are posted, as it is of vital importance that no entry shall originate in the general ledger.
96
The journal is used for keeping a record of the debiting and crediting of items in the ledger, such as opening entries, budget ap- propriation entries, the entering of tax commitments, the abatement of taxes, accounts receivable, and all entries which are not strictly cash book transactions.
It is important that all journal entries state clearly the ledger accounts which are to be debited and credited; also that a full ex- planation of the entry be made, in order that the transactions may be fully understood by anyone examining the accounts.
Cash book (for Town Accountant). This is a loose-leaf book con- sisting of the schedules of the treasurer's receipts as furnished by the treasurer and duplicate copies of the treasury warrants as prepared by the accountant.
Ledger. This is of the loose-leaf type; when the several sheets are properly arranged and placed in the binder provided for the pur- pose, they form the general ledger, in which are recorded, in con- trolling accounts, all the financial transactions of the town.
The accounts in the general ledger are separated and grouped in sections, as follows :
First, Assets and liabilities.
Second, Revenue accounts Third, Appropriation accounts. Fourth. Funded or fixed debt. Fifth, Trust funds.
From the ledger, information relative to the condition of the several appropriations may be obtained readily and the administrative officers may keep constantly informed of the amounts expended; also of the amounts available for the balance of the year. This informa- tion is very necessary in view of the statute which expressly forbids the incurring of liabilities in excess of the appropriations made for the use of the several departments and, unless the work is well planned, it will be found that the appropriations will be exhausted before the end of the year, with much needed work still to be done.
Classification Book .- This book consists of loose-leaf forms with printed headings covering the chief sources from which revenue is received and objects for which money is expended, with blank spaces which allow for additional headings to cover important items that may seem desirable. These sheets are arranged in functional order and placed in a binder provided for the purpose, thus forming the principal source of detailed information regarding the receipts and disbursements of the town. They are arranged in a classified form
97
that is generally accepted and adopted by accountants and students of municipal affairs. Provision is made for the recording of the date of the receipt, from whom received, and the source.
On the payment side will be shown the date of the bill, to whom paid, and the purpose or object of payment.
From this book definite information can be readily obtained of every cash transaction of the town, but its chief object is to furnish classification in a scientific manner, regardless of the method of making appropriations.
This book is also designed to bring the costs of each particular function or service together, so that by knowing the costs and in- telligently comparing them with the service given, the taxpayer may judge of the efficiency or inefficiency of the administrative officers.
Cash Book (for Treasurer) .- This is a bound book especially designed for the recording of all the cash receipts and disbursements of the treasury department in one book.
Schedule of Departmental Bills Payable .- On these sheets each department should list all bills approved for payment, and should forward them, accompanied by the original bills, to the town account- ant. From these the treasury warrants are prepared.
Treasury Warrants .- These are for listing the bills of the several departments. Warrants are submitted to the selectmen, together with the bills, for their approval, the bills first having been checked by the town accountant and compared with the several appropriation accounts to which they are chargeable. The selectmen having signed the warrant, it is passed to the treasurer as his authority for pay- ment.
Under the statute, the selectmen are required to approve bills before they are paid by the treasurer, and by using the treasury war- rant they can give greater attention to the bills and appropriation accounts without consuming additional time.
Schedule of Collector's Payments to Treasurer .- These are es- pecially designed forms for the reporting to the town accountant of payments made to the treasurer by the collector. From these reports the town accountant is enabled to classify properly the collector's re- ceipts and verify the receipts reported by the treasurer.
Schedule of Departmental Payments to Treasurer .- This form is for the use of departments, except those for which special forms are prepared, for reporting payments to the treasurer.
98
Schedule of Treasurer's Receipts .- The treasurer will use these forms in reporting the cash receipts to the town accountant. They form the basis of the debit entries in the town accountant's cash book, and, together with the schedules of payments to the treasurer, serve as an automatic check on the cash account, furnishing the ac- countant with the necessary information for keeping his accounts up to date at all times and also enabling statements to be drawn off showing actual cash transactions. By the use of printed forms for the reporting of all items involving cash, but little time is required for reporting the same.
Water Commitment Sheets. These are for the use of the water department in committing bills for water charges to the collector of water rates for collection, and are especially designed to show sepa- rately the class of service rendered, with provision for posting cash receipts and abatements, with the dates thereof.
Water Cash Sheets. These are loose-leaf sheets designed for the use of the collector of water charges in recording, in classified form, collections on account of water charges as well as the payments to the treasurer.
Schedule of Water Commitments .- This form is for the use of the water department in reporting to the town accountant the amount of water charges billed periodically, so that he may be enabled to charge the water collector with the aggregate amount of water bills sent out for collection.
Schedule of Water Abatements Allowed .- This is a form for the use of the water department in reporting to the town accountant the abatements granted by the water commissioners on account of water charges so that the collector may be credited with the amount of these abatements on the accountant's ledger.
Schedule of Tax Abatements Allowed .- This form is for the use of the assessors in reporting abatements to the town accountant, so that he may credit the collector with these items in addition to his cash payments to the treasurer. On the town accountant's book, the collector is charged with the commitment and credited with col- lections paid the treasurer; if to the collections are added abatements allowed, the town accountant's ledger will show in his collector's ac- count the exact amount of outstanding taxes.
Schedule of Motor Vehicle Excise Abatements .- This form is for the use of the assessors in reporting to the town accountant the abatements granted on account of motor vehicle excise taxes.
99
Voucher Folder .- This form is for the use of the town accountant and is designed for the purpose of securing uniformity in the filing of bills.
General Department Payrolls .- These are to be used by all de- partments, except the school department, in making up their weekly or monthly payrolls, and are designed for the purpose of securing uniformity in the payrolls of all departments.
School Department Payrolls .- These are especially designed for the use of the school department, provisions being made for showing the gross amount of salary due each teacher or employee, the amount of deduction on account of the retirement fund, the net amount re- ceived by each person, and the total amount to be sent to the treasurer of the retirement fund.
Monthly Statements .- These forms are used by the town account- ant in notifying each department of the warrants drawn against its ap- propriation and the balance subject to draft.
During the progress of the audit and the installation of the sys- tem, cooperation was extended by all the town officials, for which, on behalf of my assistants and for myself, I wish to express appreci- ation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts.
100
HARRY R. DEMING
AUDITOR AND TOWN ACCOUNTANT March, 190S - June 30, 1949
During the past year Mr. Deming, after 41 years of faithful service has been retired under the provisions of the Middlesex County Retire- ment System.
Annual Report
OF THE
TOWN ACCOUNTANT OF
WILMINGTON, MASS.
STO
1730
SHOWING APPROPRIATIONS, RECEIPTS AND PAYMENTS STATEMENT OF TOWN DEBT AND BALANCE SHEET
FOR THE FINANCIAL YEAR ENDING DECEMBER 31,
1949
REPORT OF TOWN ACCOUNTANT
To the Honorable Board of Selectmen
and to the Citizens of Wilmington:
I herewith present my Annual Report in accordance with Section 61, Chapter 41, of the General Laws, Tercentenary Edition, for the year ended December 31, 1949, showing in detail the appropriations, expenditures, and the receipts from each source of income together with a statement of the funded debt and a balance sheet.
RALPH M. KELMON.
Town Accountant
RECEIPTS
Taxes
Current Year:
Poil
$ 3,146.00
Personal Property
20,651.79
Real Estate
240,738.70 $264,536.49
Prior Years:
Poll
776.00
Personal Property
2,942.69
Real Estate
56,735.11
60,453.80
Tax Title Redemptions
2,134.35
From State:
Corporation Taxes
22,669.37
Income Taxes
76,815.68
99,485.05
Reimbursement from State on ac-
count of publicly owned land
20.66 $426,630.35
Licenses and Permits
Alcoholic beverage
3,200.00
All other
684.76
3,884.76
Fines
Court Fines
........ $ 40.00
102
Grants and Gifts
From Federal Government:
Aid to Dependent Children, Adni. 684.22
Aid to Dependent Children, Aid
7,221.87
Old Age Assistance, Admin ......... 1,368.05
Old Age Assistance, Assistance
29,881.92
39,156.06
From State:
Temporary Aid and Transporta-
tion
6,191.95
Vocational Training
2,604.75
Old Age Tax (Meals) G.L. 64 B, Sec. 10
1,550.21
Reimbursement, Chapter 90,
Construction 10,746.03
Reimbursement, Chapter 90,
Maintenance
1,500.00
22,592.94
From County :
Dog Licenses 777.58
Reimbursement, Chapter 90,
Construction 7,276.33
Reimbursement, Chapter 90,
Maintenance
1,500.00
9,553.91
71,302.91
Commercial Revenue
Privileges:
1949 Motor Vehicle and Trailer
Excise Tax $ 19,141.31
1948 Motor Vehicle and Trailer Excise Tax 1,633.01
1947 and prior years Motor
Vehicle and Trailer Exc. Tax 239.45 21,013.77
Sale of Cemetery Land
1,049.00 $ 22,062.77
Departmental Revenue
General Government
Selectmen
Lease of South School Land and Building
$
100.00
103
Treasurer
Sale of land of low value $ 249.00
Rental of Tax Title property
25.00
Reimbursement of Land Court fees
197.83
Reimbursement for Instruments of Redemption
27.00 $
498.83
Tax Collector
Reimbursement of collection costs
672.45
Reimbursement for advertising costs in-
curred in connection with tax takings 43.43
Reimbursement for lien certificates prepared
40.00 $
755.88
Town Clerk
Mortgage releases, marriage intentions, and marriage certificates issued; books sold;
pole location fees $ 929.83
Protection of Persons and Property
Police Department
Bicycle registrations
31.00
Fire Department
Sale of gasoline and oil
81.82
Oil burner permits
93.50
Sale of 1934 Chevrolet truck chassis
25.00
200.32
Sealing of Weights and Measures
Fees
84.17
Inspection of buildings
Fees
354.00
Suppression of Moths
Sale of creosote
2.00
Dog Officer
Care and killing of dogs
894.00
Health and Sanitation
Public Health Nurse
Fees for visits
423.00
Highways
From state
Snow removal
11.00
From Town of North Reading
90.00
Sale of junk
25.00
126.00
104
Charities
Public Welfare
Sale of stamps
64.25
Reimbursements for relief :
Cities and towns
$ 1,733.19
Individuals
180.20
1,913.39
Aid to Dependent Children
State
6,317.60
Old Age Assistance
State
22,024.63
Cities and towns
926.48
Individuals
69.22
23,020.33
31,315.57
Veterans' Benefits
State
5,830.78
Cities and Towns
45.00 $
5,875.78
Schools and Libraries Schools
Tuition and transportation
State
1,381.92
City of Boston
1,689.48
Town of Tewksbury
322.50
3,393.90
Miscellaneous
17.52
Library
Book fines
95.13
Recreation and Unclassified
Parks
Sale of replacement tags
20.50
Enterprises and Cemeteries
Water Department
Water rates, services, and miscellaneous receipts
46,897.47
Cemetery
Sale of supplies
1.00
Reimbursements for:
Grave liners
428.00
Burial expenses
675.00
Sunken graves
15.00
Foundations
148.35 $
1,267.35 $ 93,282.25
105
Interest
On Tax Title redemptions 565.40 On Taxes (Poll, Personal Property, Real Estate)
2,653.12 $
3,218.52
Municipal Indebtedness
Municipal Relief Loans, Chapter 90, Acts of 1949 ..... ...
$
8,500.00
Temporary Loans
In Anticipation of Revenue $310,000.00
In Anticipation of Reimbursement, State and County Aid to Highways 27,000.00 $337,000.00
Agency and Trust Accounts
Dog Licenses
$ 1,661.40
U. S. Withholding tax deductions
16,485.11
Blue Cross /Shield deductions 1,069.35
Middlesex County Retirement System deductions 4,505.75
Cemetery Perpetual Care Bequests 100.00 $ 23,821.61
Refunds
Old Age Assistance
Individuals $ 419.64 ...
Veterans' Benefits
Individuals
65.00
Fire Department
Payroll checks returned
8.75
Aid to Dependent Children Individuals 181.00
Unclassified
Insurance premium (Fire)
436.81
Overpayment to Dog Officer
refunded by him
5.00
441.81
Welfare Department
Overpayment to vendor refunded
to Welfare Department .10
1,116.30
Cash in Treasury, January 1, 1949
$ 96,807.56
$1,087,667.03
106
EXPENDITURES
Net expenditures against appropriations, listed in detail $598,348.41 Add: Refunds which served to reduce expen- ditures to net (See "Refunds" caption under RECEIPTS )
1,116.30 $599,464.71
Repayments of Temporary Loans, in Anticipation of Revenue:
Note No. 448, due February 25, 1949 50,000.00
Note No. 471, due July 15, 1949 30,000.00
Note No. 472, due September 30, 1949
30,000.00
Note No. 473, due September 20, 1949
50,000.00
Note No. 474, due November 22, 1949
50,000.00
Note No. 475, due December 23, 1949
50,000.00 $260,000.00
Repayments of Temporary Loans, Notes 469 and 470, in Anticipation of Reimbursement, State and County Aid to Highways $ 23,000.00
Assessments:
Middlesex County Tuberculosis Hospital 4,197.38
Middlesex County Retirement System
2,823.95
County Tax
9,677.81
State Parks
533.89
State Audit
1,815.83 $ 19,048.86
Expenditures against accounts other than appropriations:
Sale of Cemetery Land Fund
Credit for single grave
20.00
Cemetery Perpetual Care Bequests
Paid over to Trust Fund Commissioners ....
100.00
Library Trust Fund Income
Tile floor
454.00
Salary of librarian
40.00
Salary of janitor
10.00
Telephone and light bills
8.50
512.50
S. D. J. Carter Lecture Fund Income
Paid to Trust Fund Commissioners 140.00 $
772.50
Refunds:
Taxes (Poll, Personal Property, Real Estate) 1,807.39
Motor Vehicle and Trailer Excise Taxes ....
596.54
107
Water Guarantee Deposits
344.25
Tax Collector's costs
14.99
Interest on taxes
1.43
Overpayment, by Mr. George Buck, Tax Col- lector, to Treasurer
29.27 $
2,793.87
Payments to County for Dog License collections
$ 1,669.40
Payments to depositaries for amounts withheld from payrolls:
U. S. Withholding Tax
16,485.11
Blue Cross /Shield
1,069.35
Middlesex County Retirement System
4.505.75 $ 22,060.21
Cash in Treasury, December 31, 1949
$158,857.48
$1,087,667.03
NET EXPENDITURES AGAINST APPROPRIATIONS GENERAL GOVERNMENT
Selectmen
Appropriation, Salaries
$ 650.00
Appropriation, Expenses
700.00
Payments $ 583.33
Salaries
Unexpended Balance, to Rev-
enue Account
66.67
650.00
Expenses :
Clerical
572.00
Stationery and Postage
30.59
Printing and advertising
52.75
Other
38.00
$ 693.34
Unexpended Balance, to Rev-
enue Account
6.66
700.00
Town Accountant
Appropriation, Salary
1,400.00
Appropriation, Expenses
100.00
Transferred from Reserve Fund
227.62
327.62
...
...
108
Payments
Salary . ...
1,400.00
Expenses :
Repairs to safe
9.00
Stationery and postage
46.96
Printing
19.75
Typewriter and file cabinet
218.07
Moving safe
14.00
All other
17.61
325.39
Uuexpended Balance, to Rov-
enue Account
1.23
327.62
Treasurer
Appropriation. Salary
$ 1,400.00
Appropriation, Expertos
2,000.00
Payments
Salary
1,400.00
Expenses :
Printing and advertising
141.83
Telephone
31.63
Services rendered
493.60
Surety Band
204.50
Bank maintenance churge
150.00
Equipment
422.45
Insurance
35.00
Land court expenses
141.68
Stationery and postage
256.46
All other
91.98
$ 1.999.13
Unexpended Balance. to Rev-
enue Account .S7 2,000.00
Tax Collector
Appropriation. Salary $ 2,200.00
Appropriation. Expenses $ 1,000.00
Transferred from Reserve Fund
1,400.00
2.400.00
109
Payments
Salary
2,200.00
Expenses:
Surety bond
$ 306.03
Services rendered
661.17
Recording fees
198.00
Equipment
223.43
Postage, printing, stationery,
and advertising
905.32
All other
93.62
$ 2,387.57
Unexpended Balance, to Rev-
enue Account
12.43
2,400.00
Assessors
Appropriation, Salaries
$ 2,100.00
Appropriation, Salary, Clerk
1,500.00
Appropriation, Expenses
400.00
Transferred from Reserve Fund
10.00
410.00
Payments
Salaries of Assessors
2,100.00
Salary of Assessors' Clerk
1,500.00
Expenses :
Stationery and postage $ 93.90
Printing and advertising
70.44
Transportation
231.16
All other
14.50
410.00
Finance Committee
Appropriation
Payments
Printing and advertising $ 109.06
Stationery and postage
63.41
Other
10,00
$ 182.47
Unexpended Balance, to Rev-
enue Account
17.53
200.00
200.00
110
Town Counsel $ 625.00
Annual retainer $ 300.00
Services not covered by retainer
300.00
Expenses
20.10
$ 620.10
Unexpended Balance, to Rev-
enue Account
4.90
625.00
Town Clerk, 1949
Appropriation, Salary
$ 1,200.00
Appropriation. Expenses
450.00
Salary
Payments $ 1,200.00
Expenses:
Stationery and postage
$ 50.42
Printing and advertising
167.70
Surety bonds
15.00
Equipment
207.49
All other
5.81
$ 446.42
Unexpended Balance, to Rev-
enue Account 3.58
450.00
Elections
Appropriation, Elections
$ 500.00
Transferred from Reserve Fund
75.00
575.00
Payments
Elections :
Salaries, checkers and tellers $ 180.00
Expenses, checkers and tellers
40.75
Printing ballots
96.25
Labor to set up voting booths
38.00
Rental of Grange Hall
50.00
Rental of sound equipment
100.00
Chair rental and set up ...
58.00
$ 563.00
Unexpended Balance, to Rev-
enue Account 12.00
575.00
111
Appropriation
Payments
Registration
Appropriation
$
1.325.00
Payments
Salaries of Registrars
$ 410.00
Salary of Clerk
100.00
Contract for listing persons
425.00
Printing and advertising
311.04
Clerical services
50.00
Stationery and postage
6.75
All other
22.21
1.325.00
Planning Board
Appropriation
$ 100.00
Payments
Dues to Mass. Federation of
Planning Boards
$ 12.50
Stenographic services
34.30
Blue printing
8.50
Classification of town plans
25.00
$ 80.30
Unexpended Balance, to Rev-
enue Account
19.70
100.00
Town Hall
Appropriation
$ 1,500.00
Transferred from Reserve Fund
12.00
1,512.00
Payments
Salary of Janitor
$ 600.00
Fuel
165.69
Light
91.86
Janitor's supplies
33.85
Repairs to building
394.96
Telephone
187.62
All other
27.32
$ 1,501.30
Unexpended Balance, to Rev-
enue Account 10.70
1,512.00
112
Board of Appeals
Appropriation
$
50.00
Payments
Stationery
$
7.00
Unexpended Balance, to Rev-
enue Account 43.00
50.00
Town Clerk, 1948
Balance from 1945
$
617.89
Paid to Frederic I .. Putnam, Clerk
of Courts $ 617.89
Registration, 1948
Balance from 1945
$
56.67
Paid to Frederic L. Putnam, Clerk
of Courts $ 56.67
PROTECTION OF PERSONS AND PROPERTY
Police Department
Appropriation, Salaries and Wages
$ 20,334.00
Appropriation, Expenses $ 2,100.00
Transferred from Health and Sanitation
725.00 2,825.00
Payments
Salaries and Wages $ 20,332.70
Unexpended Balance, to Rev-
enue Account 1.30 20,334.00
Expenses :
Motor equipment, repairs & main-
tenance
593.46
Gasoline and oil
646.83
Radio repairs and maintenance
263.00
Equipment
70.07
Fuel
319.72
Light
146.26
Janitors supplies
13.11
Maintenance
38.73
Printing, stationery and postage
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.