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Home My WebLink AboutAUDIT 01-01-1968 -- 07-09-1968Form DA-96 2M sets (2)-3-69-949139 ~lhe ~ommonwealgl o~ IBassa~husetts DEPARTMENT OF CORPORATIONS AND TAXATION BUREAU OF ACCOUNTS REPORT OF AN AUDIT of TEE ACOOUNTS OF THE TOWN OF N O RTH AND 0 VER FOR THE PERIOD FROM JANUARY 1, 1968 TO JULY 9, 1969 Made in AccoPdance with the P~ovisions of Chapter 44, General Laws December 15, - 1969 CI. E0 F. JAIL,bET COMMISSZON£R ARTHUR H. MACKiNNON DIRECTOR OF AGCOUNT'~ MAIL. ADDRESS: I December 1%, 1969 P, O. ;)OX 7OI5 IOITON. MASS. 02204 To the Board of Selectmen Mr. William B. Duffy, Jr., Chairman North Andover, Massachusetts Gentlemen: I submit herewith my report of an audit of the books and accounts of the town of North Andover for the period from January 1, 1968 to July 9, 1969, 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 Chief of Bureau. Very truly youra, Director of Accounts AHM:em ~. 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 North Andover for the period from January l, 1968, the date of the previous examination, to July 9, 1969, the following report being submitted thereon: An examination and verification was made of the recorded financial transactions of the town as shown on the books of the depart- ments receiving or disbursing money for the town or committing bills for collection. The books and accounts of the town accountant were examined and checked. The cash 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 the disbursement of town funds and with the treasurer's records. The ledger accounts were analyzed, the appropriation accounts were checked with the amounts voted by the town as shown by the town clerk's records of town meetings, and the transfers from the reserve fund were compared with the authorizations of the finance committee, while other accounts-were checked with information in the several depart- ments in which the transactionS originated. A trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of July 9, 1969. 2 The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the departmental records of payments to the treasurer, with other sources from which money was paid into the town treasury, and with the town accountant's books. The payments were compared with the Warrants approved by the selectmen and with ~he ~own accountant,s records. The treasurer's cash balance on July 9, 1969 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit, by examination of the savings bank books, and by actual count of the cash in tho office. The payments on account of maturing debt and interest were proved with the amounts falling due during the audit period and were compared with the cancelled securities on file. The outstanding coupons were listed and reconciled with a statement furnished by the bank in which funds are deposited for this purpose. The records of payroll deductions on account of Federal and State taxes, the retirement systems, Blue Cross and Blue Shield, group insurance, credit union, employees' unions, and United Fund were examined and reconoiled with the to~n accountant's ledger accounts. The records of tax titles and tax possessions held by the town were examined and checked. The amounts transferred to the tax title account were checked with the collector's books, the reported redemptions of tax titles were compared with the treasurer's recorded receipts, and the tax titles and tax possessions on hand were listed, reconciled with the town accountant's ledger, 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 3 were examined. The income was proved, the withdrawals were verified, and the transfers to the town were compared with the receipts as recorded on the treasurer's cash book. The transactions of the trust funds in the custody of the library trustees were verified, and~the securities and savings bank books representing the investment of these funds were examined and listed. The books and accounts in the tax collector's office were examined and checked. The taxes, excise, end assessments outstanding at the time of the previous audit, and. all subsequent commitments, were audited and compared with the assessors' warrants. The cash receipts as posted in the commitment books were compared'with the cash book record of collections, the abatements were compared with the assessors' records of abatements granted, the taxes transferred to the tax title account were verified, the payments to the treasurer were checked wit~ the treas- urer's recorded receipts, and the outstanding accounts were listed and proved with the controlling accounts in the town accountant's ledger. The records of departmental, sewer, and Water accounts were examined and checked. The reported payments to the treasurer were com- pared with the treasurer's cash book, the abatements were verified, and the outstanding accounts were listed and reconciled with ~the town accountant's ledger accounts. Verification of the outstanding tax, excise, assessment, de- partmental, sewer, and water accounts was made by mailing notices to a number of 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. The assessors' records of apportioned sewer, water, and street 4 betterment assessments were examined. The payments in advance were checked with the treasurer's recorded receipts, the amounts added to the tax levy of 1968 were compared with the. collector's records, and the ap- portionments due in future years were listed and reconciled with the respective accounts in the town accountant's ledger. The town clerk's records pertaining to dog and sporting licenses issued, as well as to collections for recording fees, marriage intentions, 'etc., and to collections on behalf of the wire inspector and gas inspector, were examined and checked. The cash book Was footed, the payments to the town treasurer and to the State were proved, and the cash on hand July 9, 1969 was verified. The surety bonds filed by the town' officials required by law to furnish them for. the faithful performance of their duties were examined and found to be.in proper form. The records of departmental cash collections of the board of selectmen, the sealer of weights and measures, and the inspectors of buildings, wire, gas and plumbing, as well as of the public welfare, school and library departments, and of all other departments wherein money is collected for the town, were examined and checked. The payments to the treasurer were verified, and the cash on hand in the several .de- partments, including petty cash advances, was proved by actual count. The books and accoun~of the treasurer of the North Andover and Boxford District of Veterans' Services were 'audited in conjunction with the audit of the town treasurer's accounts. The cash book was analyzed, the recorded receipts and disbursements were verified, and the cash balance on July 9, 1969 was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit. In addition to the balance sheet, there a~e appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, assessment, departmental, sewer, and water accounts, as well as schedules showing the condition and transactions of the several trust and investment funds. For the cooperation extended by all town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation. WS:NEM Assistant Chief of Bure~~ RECONCILIATION OF TREASURER'S CASH Balance January l, 1968 Receipts Payment s Balance December 31, 1968 $531,165.28 6,952,593.89 6,781,855.11 701,904.06 Balance January 1, 1969 Receipts January I to July 9, 1969 $701,904.06 2,214,341.00 $7,483,759o17 $7,483 , 759.17 $2,916,245.06 Payments January I to July 9, 1969 Balance July 9, 1969 Balance July 9,'1969 Cash on hand July 9, 1969: In banks: Bay State Merchants National Bank, Lawrence: General Water mains Water well Boston Safe Deposit and Trust Company Arlington Trust Company, Lawrence: General School Merrimack Valley National Bank Street Street Bank and Trust Company, Boston Community Savings Bank, Lawrence: Book No. 27346 Merrimack Valley National Bank, Savings: Book No. 4005042 Book No. 4005043 In office, verified * Per statement and check book $46, 76.50 13,855- 84* 25,109.57 5,000.00* 9,000.00* 12,610.19' 4,945.90* 5,308.79* 7,119.05 279.67 1,913.68 2,760,520.73 155,724.33 $131,619.19 24,105.14 $2,916,245.06 $155,724.33 724.33 Bay State Merchants National Bank~ Lawrence General Account Balance July 9, 1969, per statement Balance July 9, 1969, per check register Outstanding checks July 9, 1969, per list $ 6,476.5q 164,395- 25 $21o, 871.75 $210,871.75 RECONCILIATION OF BOND AND COUPON ACCOUNT State Street BaM( and Trust Company, Boston Balance July 9, 1969, per statement Outstanding coupons July 9, 1969, per list NORTH ANDOVER AND BO~ORD DISTRICT DEPARTMENT OF VETERANS' SERVICES Reconciliation of District Treasurer's Cash Balance January l, 1968 Receipts: Town of North Andover Town of Boxford Payroll deductions: County retirement system $1,088.26 171.74 6O.OO 1,320.00 Payments: Director's salary Telephone Dues County retirement system Balance December 31, 1968 1,200.00 53.70 9.00 6O.OO 1,322.70 12.27 Balance January 1, 1969 Receipts January 1 to July 9, 1969: Town of North Andover Payroll deductions: County retirement system $1,088.26 3o.oo $12.27 1,118.26 Payments January 1 to July 9, 1969: Director's salary Treasurer's bond County retirement system Balance July 9, 1969: Bay State Merchants National Bank, per statement and check book 600.00 6.00 · 3o.0o 636.00 494.53 $2,805.00 ¢2,805.00 $1,33b~.97 $1,334.97 $1,130.53 $1,130.53 Balance January l, 1968 De ductions PAYROLL DEDUCTIONS Federal Taxes Payments to Director of Internal Revenue Balance December 31, 1968 Balance January 1, 1969 Deductions January 1 to July 9, 1969 Payments to Director of Internal Revenue January 1 t~ July 9, 1969 Balance July g, 1969, per list Balance' January 1, 1968 Deductions Payments: State Commission to town Balance December 31, 1968 State Taxes $46,793 - 16 255.92 Balance January 1, 1969 Deductions January 1 to July 9, 1969 Payments January 1 to July 9, 1969: State Commission to town $37,884.57 202.33 Balance July 9, 1969, per list $16,048.28 307,125.91 300,887.99 22,286.20 $22,286.20 211,854.05 224,819.20 9,321.05 $3,520.67 ~9,~4~.88 847 ,o49.o8 6, o~4.47 $6,014.47 33,465.85 $38,086.90 1,393.42 $323,174.19 $234,140.25 $234,140.25 $53,063.55 $39,480.32 $39,480.32 PAYROLL DEDUCTIONS County Retirement System_ Deductions 1968 Debit balance December 31, 1968 $45,540.59 1.00 Payments to county treasurer 1968 Deductions January 1 to July 9, 1969 Debit balance January 1, 1969 Pa~nents to county treasurer January i to July 9, 1969 Balance July 9, 1969, per list $1.00 23,512.54 1,851.49 Massachusetts Teachers' Retirement System~_ Deductions 1968 Payments to Massachusetts Teachers' Retirement Board 1968 Deductions January 1 to July 9, 1969 Payments to Massachusetts Teachers' Retirement Board January 1 to July 9, 1969 Balance July 9, 1969, per list $37,534.22 943.93 Blue Cross and Blue Shield Deductions 1968 Payments to Massachusetts Hospital Services, Inc., 1968 Deductions January I to July 9, 1969 Payments to Massachusetts Hospital Services, Inc., January i to July 9, 1969 Group insurance deductions reported as Blue Cross and Blue Shield deductions Balance July 9, 1969, per list $15,684.14 37.71 3,410.34 9 $45,541.59 $45,541.59 $25,365.03 $54,481.59 $54,481.59 $38,478.15 $38,478.15 $32,667.23 $32,667.23 $19,132.19 $19,132.19 PAYROLL DEDUCTIONS Pensioners' Blue Cross and Blue Shield Deductions 1968 Payments to Massachusetts Hospital Services, Inc., 1968 Deductions January I to July 9, 1969 Payments to Massachusetts Hospital Services, Inc., January 1 to July 9, 1969 Balance July 9, 1969, per list $1,239.56 252.28 Group Insurance Deductions 1968 Payments to Prudential Life Insurance Company 1968 Deductions January 1 to July 9, 1969 Group insurance deductions reported as Blue Cross and Blue Shield deductions $2,660.02 37-71 Payments to Prudential Life Insurance Company Januar~ I to July 9, 1969 Balance July9, 969, per list 2,209.68 488.05 $2,865.55 $ ,865.55 $1,491.8 $1,491.84 $5,060.76 $5,060.76 $2,697-73 $2,697°73 PAYROLL DEDUCTIONS Teachers ' Annuities Deductions 1968 Payments 1968: Northwestern Mutual Life Insurance Company Metropolitan Life Insurance Company John Hancock LiFe Insurance Company New York Life Insurance Company $?,335.oo 4,6?4.oo ~oo.oo 30.00 Deductions January 1 to July 9, 1969 Payments January'l to July 9, 1969: Northwestern Mutual Life Insurance Company $3,140.00 Metropolitan Life Insurance Company John Hancock Life Insurance Company New York Life Insurance Company 2,490.00 180.CO 30.00 Balance July 9, 1969, per list $5,84o.oo 2,760.50 North Andover M~micipal Credit Union_ Deductions 1968 Payments to North Andover Municipal Credit Union 1968 Deductions January 1 to July 9, 1969 Payments to North Andover Municipal Credit Union January 1 to July 9, 1969 Balance July 9, 1969, per list $~4,164. oo 1,429.00 ll $12,439. O0 $12,439.00 $8,6oo.5o $8,6oo.50 $25,515.oo $25,515.oo $15,593.00 PAYROLL DEDUCTIONS United Fund of Greater Lawrence Deductions 1968 Payments to United Fund of Greater Lawrence 1968 Deductions January 1 to July 9, 1969 Payments to United Fund of Greater Lawrence January i to July 9, 1969 Balance July 9, !969, per list $32.32 7.60 Deductions 1968 Balance December 31, 1968 Balance January 1, 1969 Deductions January 1 to July 9, 1969 Teachers' Union $1,672,65 3,042.06 Payments to treasurer of Teachers' Union January 1 to July 9, 1969 Balance July 9, 1969, per list $3,720.15 994.56 Public Works Unio~ Deductions 1968 Balance December 31, 1968 Balance January 1, 1969 Deductions January 1 to July 9, 1969 $24.oo 196.00 Payments to treas~er of Public Works Union January 1 to July 9, 1969 Balance July 9, 1969, per list $187.00 33.00 12 $77.46 $77.46 $39.92 $39.92 $1,672.65 $1,672.65 $4,714.71 $4,714.71 $24.00 $24.00 $220.00 $220.OO I I I I TAX COLLECTOR Petty Cash Advanc~ Cash advance July 9, 1969 Cash on hand July 9, 1969, verified Reconciliation of Cash A~lingtpn Trust Companyj North....Andover Balance July 9, 1969, Der statement Outstanding checks July 9, 1969, per list Refunds 1968 AbaSements 1968 REAL ESTATE TAXES - 1966 PERSONAL PROPERTY TAXES - 1967 Outstanding January l, 1968 Payments to treasurer' 1968 Abatements 1968 $769.50 72.90 Abatements cancelled January i to July 9, 1969 Payments to treasurer January i to July 9, 1969 13 $100.00 $1oo.oo $21,212.62 $21,212.62 $15o.oo $15o.oo $842.4o $842.40 $8.10 $8.10 REAL ESTATE TAXES - 1967 Outstanding January 1, 1968 Refunds 1968 Adjustment 1968: Motor vehicle excise 1968 abatements reported as real estate taxes 1967 Payments to treasurer 1968 Abatements 1968~ Transferred to tax titles 1968 $29,3ol.48 1,379.59 3,892.92 26,988.93 5,411.02 2,174.o4 PERSONAL PROPERTY TAXES - 1968 Commitment per warrant Payments to treasurer Abatements Outstanding December 31, 1968 $139,963.10 14~.6o 1,o67.38 Outstanding January 1, 1969 Payments to treasurer January.l to July 9, 1969 Outstanding July 9, 1969, per list ~593.30 74.o8 R~A~' ESTATE TAX~S - 1968 $2,490,386 · 64 Commitment per warrants 8,~03.80 Refunds Payments to treasurer Abatements Transferred to tax titles Outstanding December 31, 1968 2,346,779.29 111,143.82 1,063.52 39,803.81 14 $34,573.99 834,573.99 $141,173.08 $141,173.08 $1,067.38 $1,067.38 $2,498,790.44 $2,498,790.44 REAL ESTATE TAXES - 1968 (CONT.) Outstanding January l, 1969 Refunds January I to July 9, 1969 Adjustments January I to July 9, 1969: Water liens 1968 reported as real estate taxes 1968 Audit adjustment July 9, 1969: Commitment short reported Water liens 1968 reported as real estate taxes 1968 $39,803.81 184.00 31.68 16.56 Paymentsto treasurer January 1 to July 9, 1969 Abatements January 1 to July 9, 1969 Transferred to tax titles January 1 to July 9, 1969 Outstanding July 9, 1969, per list 18,819.42 45.08 20,347 MOTOR VEHICLE EXCISE - 1967__ Outstanding January 1, 1968 Commitments 1968 per warrants Refunds Abatements cancelled Adjustment 1968: Motor vehicle excise 1967 refund reported as motor vehicle excise 1968~ Payments to treasurer Abatements Adjustments 1968: Motor vehicle excise 1967 reported as interest Motor vehicle excise 1967 reported~as water lienm 1967 18,290 829.41 162.53 30.15 $33,168.78 5,632.38 20.24 45.38 $40,069.63 $40,069.63 $38,866.78 $38,866°78 MOTOR VEHICLE EXCISE - 1968 Commitment per warrant $37~,,7.~2~,2~3o Re funds Payments to treasurer Abatements Adjustments 1968: Motor vehicle excise 1967 refund reported as motor vehicle excise 1968 Motor vehicle excise 1968 abatement reported as real estate taxes 1967 Outstanding December 31, 1968 329,313.25 27,411.78 3o.15 3,892 · 92 22,538.95 Outstanding January 1, 1969 Commitment January 1 to July 9, 1969, per warrants Refunds January i to July 9, 1969 Adjustment January i to July 9, 1969: Motor vehicle excise 1969 reported as motor vehicle excise 1968 $22,538.95 24,338.84 2,415.19 1,246.03 Payments to treasurer January 1 to July 9, 1969 Abatements January 1 to July 9, 1969 Unlocated difference July 9, 1969 Outstanding July 9, 1969, per list $36,671.71 5,128.68 73.97 8,664.65 MOTOR V~HICLE EXCZSE - 1969 Commitment January 1 to July 9, 1969, per warrants Refunds January i to July 9, 1969 Overpayments to be refunded $222,536.70 881.65 240.89 Payments to treasurer January 1 to July 9, 1969 Abatements January 1 to July 9, 1969 Adjustment January i to July 9, 1969: Motor vehicle excise 1969 reported as motor vehicle excise 1968 Unlocated difference July 9, 1969 Outstanding July 9, 1969, per list 157,417.81 10,095.66 1,246.03 2.47 54,897.27 16 $383,187.05 $383,187.o5 $50,539.01 $50,539.01 $223,659.24 $223,659.24 FARM EXCISE - 1967 Outstanding January 1, 1968 Payments to treasurer 1968 FARM EXCISE Commitment per warrant Payments to treasurer Outstanding December 31, 1968 Outstanding January l, 1969 Payments to treasurer January i to July 9, 1969 - 1968 $68~.73 ~7.84 17 $27.35 $27.35 $732.57 $732.57 $47.84 UNAPPORTIONED SEWER, ASSESSMENTS,,. Outstanding January 1, 1968 Commitment per warrant Payments to treasurer Abatements Apportionments Transferred to suspended assessments Outstanding December 31, 1968 $42,339.95 17,704.56 15,794.02 2,283.00 lO,565.o8 4,146.00 27,256.41 Outstanding January 1, 1969 Audit adjustment July 9, 1969: Apportionments reported in error $27,256.41 1,48o.4o Audit adjustment July 9, 1969: Abatements not reported Outstanding July 9, 1969, per list 1,205.10 27,531.71 $6o,o44.51 $60, o~. 51 $28,736.81 $28,736.81 SEWER ASSESSMENTS Outstanding January l, 1968 Payments to treasurer 1968 Transferred to tax titles 1968 - 1967_ $214.30 19.00 SEWER ASSESSMENTS - 1968 Commitment per warrant Payments to treasurer Outstanding December 31, 1968 $1o, .2o 518.38 Outstanding January 1, 1969 Payments to treasurer January 1 to July 9, 1969 Outstanding Jlxly 9, 1969, per list $342 · 88 175.50 APPORTIONED SEWER ASSESSMENTS - NOT DUE Balance January 1, 1968 $54,597.13 13,784.20 Apportionments Payments to treasurer in advance Added to taxes 1968 Adjustment: Apportionments reported in error Balance December 31, 1968 2,378.50 10,946.58 4,699.52 50,356.73 Balan ce January 1, 1969 Payments to treasurer in advance January 1 to July 9, 1969 Balance July 9, 1969~ per list: Due in 1969 to~197~, inclusive $799.00 49,557.73 $233.30 $233.30 $10,946.58 $10,946 · 58 $518.38 $518.38 $68,381.33 $68,381.33 $50,356.73 $50,356.73 SUSPENDED SEWER ASSESS~ENT Transferred from unapportioned assessments 1968 Balance December 31, 1968 and July 9, 1969, per list UNAPPORTIONED STREET ASSESSME~TS Outstanding January l, 1968 $8,500.20 Commitments 1968, per warrant 150.00 Payments to treasurer 1968 Apportionments 1968 2,515.1o 6,135.10 STBF~.T ASSESSMENTS - 1968 Commitment per warrant Payments to treasurer Adjustment 1968: Street assessments 1968 reported as water assessments 1968 $559.28 7~.34 APPORTIONED STREET ASSESSMENTS - NOT DUE_ Apportionments 1968 Payments to treasurer in advance 1968 Abatements 1968 Added to taxes 1968 Balance December 31, 1968 and July 9, 1969, per list: Due in 1969 to 1987, inclusive $668.70 15o.oo 633.62 4,682.78 19 $4,146.00 $4,146.00 $8,650.20 $8,650.20 $633.62 $633.62 $6,135.10 $6,135.10 UNAPPORTIONED WATER ASSESSMENTS Outstanding January l, 1968 Commitment per warrants $28,363.80 6,705.00 Payments to treasurer Abatements Apportionments Outstanding December 31, 1968 1,950.00 438.80 16,332.00 Outstanding January 1, 1969 Commitment January 1 to July 9, 1969, per war~ants $16,332.00 1,200.00 Payments to treasurer January I to July 9, 1969 Audit adjustment July 9, 1969: Apportionments not recorded Outstanding July 9, 1969, per list 535.00 6OO.OO 16,397.00 WATER ASSESSMENTS - 1967~ Outstanding January 1, 1968 Payments to treasurer 1968 WATER ASSESS}~NTS - 1968 Commitment per warrant Adjustment 1968: Street assessments 1968 reported as water assessments 1968 $2,121.86 74.34 Payments to treasurer Outstanding December 31, 1968 Outstanding January 1, 1969 Refunds January i to July 9, 1969 Adjustment January i to July 9, 1969: Water liens 1968 reported as water assessments 1968 Payments to treasurer January 1 to July 9, 1969 Abatements January i to July 9, 1969 per list Outstanding July 9, 1969, per list 1,970 · $225.86 3o.oo 4.98 167.84 3o.oo 63.00 $35,068.80 $35,o68.8o $17,532.00 $17,532.00 $108.00 $1o8.oo $2,196.20 $2,196.20 $260.84 $260 APPORTIONED WATER ASSESSMENTS - NOT DUE $15,329.10 Balance January 1, 1968 15,438.80 Apportionments Payments to treasurer in advance Added to taxes 1968 Transferred to suspended assessments Balance December 31, 1968 4,016.71 2,121.86 270.0O 24,359.33 Balance January. l, 1969 Audit adjustments July 9, 1969: Apportionments not recorded Adjustment of list Added to taxes in error $2k,359.33 600.00 30.00 Payments to treasurer in advance January 1 to July 9, 1969 Audit adjustment July 9, 1969: Transferred to suspended assessments not recorded Balance July 9, 1969, per list: Due in 1969 to 1988, inclusive 1,649.51 30.00 23,431.32 SUSPENDED WATER ASSESSMENTS Transferred from apportioned water assessments not due 1968 Balance December 31, 1968 Balance January 1, 1969 Audit adjustment July 9, 1969: Transferred from apportioned water assessments not du~ not recorded $270.00 30.00 Balance July 9, 1969, per list 21 $30,767.90 $30,767.90 $25,110.83 $25,110.83 $270.00 $270.00 $300.o0 $300.00 COMMITTED SEWER INTEREST - 1967 Outstanding January 1, 1968 Payments to treasurer 1968 Transferred to tax titles 1968 $~6.94 3.o4 COMMITTMO SEWER INTEREST - 1968 Commitment per warrant Payments to treasttrer Outstanding December 31, 1968 $2,208.48 122.23 Outstanding January 1, 1969 Payments to treasurer Outstanding July 9, 1969, per list $99.20 23.03 COmmITTED STRMET INTEREST - 1968 Commitment per warrant Payments to treastL~er Adjustment 1968: Committed street interest 1968 reported as committed water interest 1968 $157.37 .41 COMMITTED WATER INTEREST - 1967_ Outstanding January l, 1968 Payments to treasurer 1968 $49.98 $~9.98 $2,330.71 $2,330..71 $1~2.23 $122.23 $179.78 $179.78 $43 · 20 ~4B.2o COMMITTED WATER INTEREST .r. 1968 Commitment per warrant Adjustment 1968: Committed street interest 1968 reported as committed water interest 1968 $1,032.56 22.41 Payments to treasurer Outstanding December 31, 1968 Outstanding January 1, 1969 ReihAnds January 1~ to July 9, 1969 972.47 82.5O $82.5O 11.00 Payments to treasurer January 1 to July 9, 1969 Abatements January 1 to July 9, 1969 Outstanding July 9, 1969, per list 59.82 11.00 22.68 IN,REST ON TAXES. EXCISE AND ASSESSMENTS Collections 1968 Adjustment 1968: Motor vehicle ~excise 1967 reported as interest $2,340.60 20.24 Payments to treasurer 1968 Collections January 1 to July 9, 1969 Payments to treasurer January 1 to July 9, 1969 MUNICIPAL LIENS Collections 1968 Payments to treasurer 1968 Collections January 1 to July 9, 1969 Payments to treasurer January 1 to July 9, 1969 $1,054.97 $1,054.97 $93.50 $93.50 $2,360.84 $2,360.8~ $796.78 $796.78 $7O8.O0 $708.00 $350.00 $35o.oo Balance January l, 1968 Transferred to tax titles: Taxes 1967 Taxes 1968 Sewer assessments 1967 Committed sewer interest 1967 Interest and costs TAX TITLES $2,174.04 1,063.52 19.00 3.04 158.45 Tax titles redeemed Balance December 31, 1968 Balance January 1, 1969 Transferred to tax titles January 1 to July 9, 1969: Taxes 1968 Interest and costs $857.1!4 17.11 Tax titles redeemed January 1 to July 9, 1969 Balance July 9, 1969~ per list TAX POSSESSIONS Balance January l, 1968 Balance December 31, 1968 and July 9, 1969, per list $3,801. O1 3,418.05 1,592 · 96 5,626.10 $5,626.10 874.55 6,296.53 $7,219.06 $7,219.06 $6,500.65 $6,500.65 $5,587.74 $5,587.74 TOWN CLERK Dog Licenses Licenses issued 1968 Payments to treasurer' 1968 Fees transferred to miscellaneous receipts 1968 Licenses issued 'JanuarY 1 to July 9, 1969 Payments to treasurer January 1 tO July 9, 1969 Fees transferred to miscellaneous receipts January 1 to July 9, 1969 Cash b ~nce July 9, 1969 Sporting Licenses Cash balance January 1, 1968 Licenses issued 1968 Payments to Division of Fisheries and Game 1968 Fees transferred to miscellaneous receipts 1968 Licenses issued January 1 to July 9, 1969 Payments to Division of Fisheries and Game January 1 to January 9, 1969 Fees transferred to miscellaneous receipts January I to July 9, 1969 Cash balance July 9, 1969 $1,384.75 138.00 $1,072.00 12o.25. 21.75 $15.oo 3,943.65 3,776.50 182.15 $3,156.00 157.75 8~.oo $1,522.75 $1,522.75 $1,214.00 $1,214.00 $3,958.65 SB, 958.65 $3,398.75 $3,398.75 ~0wN CL~K _ Miscellaneous Receipt~ Receipts 1968 Payments to treasurer 1968 Receipts January I to July 9, 1969 Payments to treasurer January 1 to July 9, 1969 Cash balance JulY 9, 1969 $1,388.85 64.70 Reconciliation of Cash Cash balance July 9' 1969, per tables: Dog licenses Sporting licenses Miscellaneous receipts $21.75 85.oo 64.70 Cash on hand July 9, 1969, 'verified SELECTMEN'S DEPARTME~ Licenses and permits issued 1968 Payments to treasurer 1968 Licenses and permits issued January i to July 9, 1969 Cash on hand July 9, 1969, verified PLANNING~ BOARD Receipts 1968 Payments to treasurer 1968 Receipts January 1 to July 9, 1969 Payments to treasurer January 1 to July 9, 1969 $2,149.90 $2,149 · 9o $1,~3.~5 $1,453.55 $171.45 $171.45 $7,J!22.00 $7,422.00 $307.00 $307.00 $4o.oo $40.00 $18.oo $18.00 POLICE DEPARTMENT Receipts 1968 Payments to treasurer 1968 Receipts January i to July 9, 1969 Payments to treasurer January i to July 9, 1969 Cash balance July 9, 1969, verified FIRE DEPARTMENT Accounts Receivable Outstanding January l, 1968 Outstanding December ~l, 1968 and July 9, 1969, per lzst BUILDING INSPECTOR Permits issued 1968 Payments to treasurer 1968 Permits issued January i to July 9,1969 Payments to treasurer January i to July 9, '1969 Cash balance July 9, 1969, verified WIRE INSPECTOR PeEnits issued 1968 Payments to treasurer 1968 Permits issued January 1 to July 9, 1969 Payments~to treasurer January I to July 9, 1969 Cash on hand July 9, 1969, verified $318.0o 6.oo $1,688.00 90.00 $432.00 16.00 $774.00 $774.00 $3 .oo $324.00 $10.00 $10.00 $12,108.50 $1a,lo8.5o $1,778.00 $1,778.00 $903.00 $903.00 $4 8.oo $~!8.00 GAS INSPECTOR Permits issued 1968 Payments to treasurer 1968 Permits issued January I to July 9, 1969 Payments to treasUrer January I to July 9, 1969 Cash on hand July 9, 1969, verified $251.5o 6.00 $559.00 $559.00 $25?.50 $257.50 SEALER OF WEIGHTS AND MEASURES Cash balance January 1, 1968 Receipts $174- 60 55o.~o Payments to treasurer Cash balance December 31, 1968 668.6O 56.to Cash balance January 1, 1969 Receipts January 1 to July 9, 1969 $56.40 162.30 $725.00 $725.00 $218.70 Payments to treasurer January 1 to July 9, 1969 Cash balance July 9, 1969, verified $55.40 163.3o $218.70 TREE WARDEN_ Receipts 1968 Payments to treasurer 1968 Receipts January 1 to July 9, 1969 Payments to treasurer January i to July 9, 1969 $1,455.00 $1,455.00 $705.00 $7o5.oo' ASSESSORS ' DEPERTMENT Miscellaneous Re ceipt_s Receipts 1968 Payments to treasurer 1968 Receipts January i to July 9, 1969 Payments to treasurer January i to July 9, 1969 MEALTH DEPARTMENT Licenses and. Permits Licenses and Permits issued 1968 Payments to treasurer 1968 Licenses and permits issued January I to July 9, 1969 Pavements to treasurer January 1 to July 9, 1969 Cash balance July 9, 1969, verified $1,O10.O0 lll.00 29 $4o.oo $40.00 $1 .oo $15.oo $1,573.00 $1,573.00 $1,121.00 $1,121.00 Pl~_nmbing Inspecto? Permits issued 1968 Payments to treasurer 1968 Permits issued January I to July 9, 1969 Payments to treasure~ January I to July 9, 1969 Cash balance July 9, 1969, verified $794. O0 33.o0 $2,o55.00 $2,055.00 $827.oo $827.00 S~ER CONSTRUCTION AND MISCELLANEOUS Accounts Receivable Outstanding January 1, 1968 Charges $617.20 19,038.77 Payments to treasurer Abatements Outstanding December 31, 1968 18,876.18 16.60 763.19 Outstanding January 1, 1969 Charges January 1 to July 9, 1969 Audit adjustments July 9, 1969: Charges not reported Unlocated difference $763.19 591.85 1,647.00 24.20 Payments to treasurer January 1 to July 9, 1969 Outstanding July 9, 1969, per list 2,477.10 549.14 PUBLIC WELFARE DEPARTMENT General Relief - Accounts Receivable Charges 1968 Payments to treasurer 1968 Charges January I to July 9, 1969 Payments to treasurer January I to July 9, 1969 3O $19,655.97 $19,655.97 $3,026.24 $3,026.24 $733 .O9 $733.09 $207.20 $207.20 31 PUBLIC WELFARE DEPARTMENT Disability Assistance - Accounts Receivable Outstanding January 1, 1968 Charges $124.42 2,220.14 Payments to treasurer Outstanding December 31, 1968 2,183.50 161.06 Outstanding January 1, 1969 Charges JanuarY 1 to July 9, 1969 $161.06 4.28 $2,34 .56 $165.B4 Payments to treasurer January 1 to July 9, 1969 Aid to Dependent Children - Accounts Receivable Outstanding January l, 1968 $907.47 Charges 10,734.99 Payments to treasurer 1968 Charges January 1 to July 9, 1969 Payments to treasurer January i to July 9, 1969 $11,642.46 $11,642.46 $11.14 $11.14 01d Age Assistance - Accounts Receivable Outstanding January l, 1968 $1,250.55 Charges 11,224.73 Payments to treasurer 1968 -Charges January I to July 9, 1969 Payments to treasurer January I to July 9, 1969 $12,475.28 $7.14 $7 · 14 PUBLIC WELFARE DEPARTMENT Medical Assistance - Accounts Receivable Outstanding January 1, 1968 Charges $5,64O.lO 56,328.53 Payments'to treasurer 1968 Charges Ja~ma~y 1 t, July 9, 1969 Payments to treasurer January 1 to July 9, 1969 VETERANS' SERVICES DEPARTMENT Accounts Receiva~l~ Outstanding January 1, 1968 Charges $6,748.05 15,761.7o Payments to treasurer Charges in error Outstanding December 31, 1968 11,823.20 1.43 10,685 · 12 Outstanding January 1, 1969 Charges January 1 to July 9, 1969 $10,685.12 8,642.56 Payments to treasurer January 1 to July 9, 1969 Abatements January I to July 9, 1969 Outstanding July 9, 1969, per list 11,04o.~2 517.99 7,769.17 SCHOOL DEPARTMENT_ Miscellaneous Receipts Receipts 1968 Payments to treasurer 1968 Receipts January i to July 9, 1969 Payments to treasurer January i to July 9, 1969 32 $61,968.63 $61,968.63 $8,821.00 $8,821.00 $22,509.75 $22,509.75 $19,327.68 $19,327.68 $7,435.69 $7,435.69 $5,045.98 $5, o45.98 SCHOOL DEPARTMENT Lunch Pro g~a~ Receipts 1968 Payments to treasurer 1968 Receipts January i to July 9, 1969 Payments to treasurer January 1 to July 9, 1969 33 $106,806.03 $106,806.03 $68,654.65 $68,65~.65 Athletic Activities Receipts 1968 Payments to treasurer 1968 Receipts January 1 to July 9, 1969 Payments to treasurer January I to July 9, 1969 $8,686.81 $8,686.81 $1,35o. oo $1,350.00 Cash advance July 9, 1969 Cash on hand July 9, 1969: In office, verified Memoranda, .per vouchers Petty Cash Advance_ $67.43 3~.57 $100.00 $100.00 STEVENS MEMORIAL LIBRARY Cash balance January 1, 1968 Receipts Receipts Payments to treasurer Cash balance December 31, 1968 Cash balance January l, 1969 Receipts January i to July 9, 1969 Payments to treasurer January I to July 9, 1969 Cash balance July 9, 1969, verified Petty Cash Advance Cash advance July 9, 1969 Cash on hand July 9, 1969, verified WATER LIENS - 1967 0~tstanding Januar. y l, 1968 Adjustment 1968: Moto~ vehicle excise 1967 repo~ted as wate~ liens 1967 Payments to treasure~ 1968 l, oo6.45 995.65 106.48 $106.48 513.74 527.25 92.97 $486.50 45.38 $1,102.13 $1,102.13 $620.22 $620.22 $1o.o0 $1o.oo $531.88 $531.88 WATER LIENS - 1968_ Commitment per warrant Payments to treasurer Outstanding December 31, 1968 Outstanding January 1, 1969 Payments to treasurer January 1 to July 9, 1969 Adjustment January lto .July 9, 1969: Water liens 1968 reported as: real estate taxes 1968 Water assessments 1968 Audit adjustment July 9, 1969: Water liens 1968 reported as real estate taxes 1968 Outstanding July 9, 1969, per list Outstanding January 1, 1968 Charges WATER DEPARTMENT_ Rates Payments to treasurer Abatements Transferred to water liens Outstanding December 31, 1968 Outstanding January 1, 1969 Charges January i to July 9, 1969 Refunds January I to July 9, 1969 &udit adjustment July 9, 1969: Charges not reported Payments to treasurer January 1 to July 9, 1969 Unlocated difference July 9, 1969 Outstanding July 9, 1969, per list Cash on hand July 9, 1969, $1,342.91 186.68 $62.44 31.68 4.98 33.58 54.00 $7,611.'63 174,084.60 172,155.62 9.00 1,529.59 8,002.02 $8,002.02 83,527.15 1.00 45,655.41~ 81,998.3O 10.97 55,076.34 100.00 35 $1,529'59 $1,529.59 $186.68 $186.68 $181,696.23 $181,696.23 $137,185.61 $137,185.61 WATER DEPARTmeNT Water Construction and Miscellaneous - Accounts Receivable Outstanding January l, 1968 Charge s Payments to treasurer Abatements Outstanding December 31, 1968 Outstanding January l, 1969 Charges January i to July 9, 1969 Audit adjustment July 9, 1969: Charges not reported $2,19~.85 27,79 .96 29,151.57 70.75 771.49 $771.49 4,504.62 5,274.69 $29,993.81 $29,993.81 $1o,55o.8o Payments to treasttrer January 1 to July 9, 1969 Abatements January I to July 9, 1969 Outstanding July 9, 1969, per list 8,743.87 ll.30 1,795.63 $1o,55o.8o Reconciliation of Collector's Cash Arlington Trust Company, North Andover Balance ~July 9, 1969, per statement Outstanding checks July 9, 1969, per list $8,168.00 $8,168.00 On Hand January l, 1968 December 31, 1968 July 9, 1969 Income Income On Hand January 1, 1968 December 31, 1968 July 9, 1969 Income Income ADDLE C. ARMITAGE CHARITY FUND o In Custody of Town Treasurer Savings Depo s it_s_ ~$6,493.13 6,656.46 6,917.73 Re ce ipt s__ P a~ment s _ 9,68,. $163'33 Added to savings depos its J~nuary 1 to July 9, 1969 $261.27 Added to savings deposits JOSEPH M. AND SUBAN F. STONE CHARITY FUND _ Tn Custody of Town Treasurer Receipts Savings $10,000.00 10,000.00 lO,O00.O0 1968 $457.99 Transferred to town J~nua~ 1 to July 9, 1969 $238.18 Transferred to town 37 Total 6, 6,917.73 $163.33 $261.27 Total_ $10,000.00 10,000.00 10,000.00 $457.99 $238.18 On Hand January l, 1968 December 31, 1968 July 9, 1969 Income Income On Hand January 1, 1968 December 31, 1968 July 9, 1969 Income Income In Custody of Town Treasurer Savings De osits P $149.21 152.o2 158.03 Receipts Payment~ 1968.. $2.81 Added to savings deposits January 1 to July 9~ 1969__ $6.01 Added to savings deposits SABAM BARKER SCHOOL FUND Tn Custody of Town Treasurer Savings Deposits $2,075.29 2,122.24 2,197.37 Receipts payments 1968 $46.95 Added to savings deposits J~nua_~y 1 t° July 9, 19_69 $75.13 Added to savings depos it s Total 149.21 15 .0 158 · 03 $2.81 $6.01 Total $2,075.29 2,122.24 2,197.37 $46.95 $75.13 On Hand January l, 1968 December 31, 1968 July 9, 1969 Income Income On Hand January 1, 1968 December 31, 1968 July 9, 1969 MOSES TOWNESCHOOL FUND In Custody of Town Treasurer Savings Deposits 835.57 7,253.37 Re.ceipts 1968 $~48.34 Added to savings deposits J~nuary 1 to Jul~ 9, 1969 $269.46 Added to savings deposits HERMAN KOBER CEMETERY PERPETUAL CARE FUND In Custody of Town Treasurer Savings Deposits $100.00 100.00 lO0.O0 _Payments Income payable to the Ridgewood Oemetery Association Total $6,835.57 6,983.91 7,253.37 $148. B4 $269.46 To tal $~oo.oo 100.00 100. O0 On Hand January l, 1968 December 31, 1968 July 9, 1969 Income Income On Hand January l, 1968 DeCember 31, 1968 July 9, 1969 Income Income KATE H. STEVF~S OLD BURYING GROUND FUND In Custody of Town Treasurer Savings Deposits $205.82 21o,48 217.91 Receipts Payments 1968 $4.66 Added to savings deposits January 1 to July 9, 1969_ $7.43 Added to savings deposits STABILIZATION FUND In Custody of Town Treasurer Savings Deposit~ 859.56 46,715.13 Receipts.. Pa,yments 1968 $1,317.66 Added to savings deposits Jan. uaFy 1 to July 9~ 1969 $1,855.57 Added to savings. deposits 4O Total $2o5.82 ~1o.48 217.91 $4.66 $7.43 Total $43,54~.90 44~, 859.56 ,715.13 $1,317.66 $1,855.57 On Hand January l, 1968 December 31, 1968 July 9, 1969 Town appropriation Income Income CONSERVATION FUND In Custody ,of Town Treasurer Savings Deposits_ $5,123.97 5,251.72 Receipts Payments 1968 $5,000.00 Added to savings deposits 123.97 ~5,'123.97 J,m~uary 1 to Jul[9, 1969... $127.75 Added to savings deposits Total $5,123.97 5,25 .72 $5,123.97 $'5,123.9'~ $127.75 GEORGE W. AND RUTH E. BERRIAN MEMORIAL FUND In Custody 9f Library Trustees On Hand January 1, 1968 December 31, 1968 July 9, 1969 Gash ,, $42.76 22.26 R,e,c,,eipts 1968 _ Securities ~ook, Value $1,000.00 1,000.00 1,000.00 Payments Income Cash on hand January l, 1968 $51.40 Expenditures 42.76 Cash on hand December 31, 1968 Income Cash on hand . January l, 1969 January, 1 to Ju,ly 9t 1969 $41.74 35.24 $76.9~ Expenditures Cash on hand July 9, 1969 1,022.26 $58.92 35.24 $94.16 $54.72 22.26 $76.98 ANNE BRADSTREET LIBRARY FUND In Custody of. Library Trustees On Hand January 1, 1968 December 31, 1968 July 9, 1969 Cash $333.53 277.77 338.o5 Re, ce,,ipts__ 1968 Securities Book Value $1, oo.oo 1,500.00 1,500.00 Payment~ Income Cash on hand January l, 1968 $74.24 Expenditures Cash on hand 333.53 December 31, 1968 ~ ~407.77 Income Cash on hand January 1, 1969 January 1 to July ~, 1969_ $60.28 Cash on hand 277.77 July 9, 1969 Total $1,833.53 1, 05 $130.o0 277.77 $338.o5 CHARLES WHITNEY DAVIS LIBRARY FUND In Custody of Library Trustees On Hand January 1, 1968 December 31, 1968 July 9, 1969 Cash. $26.30 135.71 225.56 Receipts_ 1968 Securities Book Value $11,397.00 11,397.00 11,397.00 Pa,yments Income Cash on hand January 1, 1968 $565.4~3 26.30 Expenditures Cash on hand December 31, 1968 Income Cash on hand January 1, 1969 January 1 to July 9, 1969 $459.10 135.71 Expenditures Cash on hand July 9, 1969 $594. ~1 Total $11,423.3o 11,622.56 $456.o2 135.71 $369.25 225.56 .... $5 94. ~ PHILLIPS LIBRARY FUND On Hand January 1, 1968 December 31, 1968 July 9, 1969 In Custody of Library Trustees Cash Securities Book Value $62 .o5 186.71 43.05 $2,550.00 2,55O.OO 2,55O.OO Reqeipts Payments 1968 Gifts Income Cash on hand January l, 1968 Income Cash on hand January 1, 1969 $117.70 Expenditures 125.65 Cash on hand December 31, 1968 62.o5 $305.40" ~anua~y 1 to July 9., _1969 $102.03 Expenditures Cash on hand 186.71 July 9, 1969' DALE STEVENS CHILDREN'S BOOK FUND On Hand January 1, 1968 December 31, 1968 July 9, 1969 In Custody of Library Trustees Cash $100.47 126. O4 235.70 Securities Book Value $13,500.00 13,500.00 13,500.00 Receipts_ Pa.yments~ 1968.. Income Cash on hand January l, 1968 $668.24 100.47 Exp e ndi ture s Gash on hand December 31, 1968 $'7~8.71 January to July 9~. 1969 Income Cash on hand January 1, 1969 $542.57 126.04 Expenditures Cash on hand July 9, 1969 Total $2,612.05 2,736.71 2,593.05 $118.69 186.71 $245.69 43.05 Total $13,600.47 13,626.04 13,735.70 $642.67 126.04 $7'68.71 $432.91 235.70 On Hand January 1, 1968 December 31, 1968 July 9, 1969 Income Cash on hand January l, 1968 Income Cash on hand januar~j 1, 1969 ELIZABETH P. STEVENS FUND In Custody of Library Trustees Cash., $56.58 53.21 201.31 Securities Book Value $10,827.21 10,827.21 10,827.21 Receipts 1968,. payments__ $536.88 56.58 Expend iture s Cash on hand December 31, .1968 $593.46 J~r~uary i to July 9, 1989_ $435.91 53.21 Expenditures Cash on hand July 9, 1969 On Hand January 1, 1968 December 31, 1968 July 9, 1969 Income Cash on hand January 1, 1968 Income Cash on hand January l, 1969 MOSES T. STEVENS FUND In Custody of Library Trustees Securities Cash Book Value Total $10,883.79 lO,88o.4~ 11,028.52 $54o.25 53.21 '$593.46 $287.81 201.31 Total $55.27 $10,000.00 $10,055.27 o,ooo.oo 705.38 10,000.00 10,705. Payments~_ 1968 Receipts_ $496.88 Expenditures Cash on hand 55.27 .December 31, 1968 $552.15 January 1 to July 9, 1969__ $403.45 Cash on hand July 9, 1969 301.93 $705.3~ $250.22 301.93 $705.38 On Hand January 1, 1968 December 31, 1968 July 9, 1969 Income Cash on hand January l, 1968 I~co~e Cash on hand January l, 1969 NATHANIEL AND ELIZABETH P. STEVENS FUND In Custody of Library Trustees Cash Securities Book Value $3,168.11 3,749.91 2,108.61 $25,ooo.00 25,000.00 25,000.00 1968_ p. ayments~ $1,239.40 Expenditures Cash on hand 3,168.11 December 31, 1968 ~anuary 1 to July 9, 1969 $1,006.30 Expenditures Cash on D~d 3,749.91 July 9, 1969 47 Total $28,168.11 28,749.91 27,108.61 $657.60 3,749 · 91 $2,647.60 2, lO8.61 ABBOTT STEVENS FUND On Hand January l, 1968 December 31, 1968 July 9, 1969 In Custody of Library Trustees Cash $363.32 817.28 997.58 Receipts securities Book Value $25,000.00 25,000.00 25,000.00 Payments 1968 Income Cash on hand January l, 1968 Income Cash on hand January l, 1969 $1,239.4.1 Expenditures Cash on hand 363.32 December 31, 1968 - $1,'662.73 J~uuary 1 to July 9, 1969 $1,006.30 Expenditures Cash on hand 817.28 July 9, 1969 MARY O. TYLER LIBRARY FUND In Custody of Library Trustees On Hand January 1, 1968 December 31, 1968 July 9, 1969 Cash Securities Book Value $47.21 $12,500.00 318.30 12,500.00 491.49 12,500.00 1968 _ Payments Income $622.54 Expenditures Cash on hand January 1, 1968 47.21 Cash on hand December 31, 1968 JAnuary 1 to July 9, 1969_ Income Cash on hand January l, 1969 $~05.47 Expenditures 318.30 Cash on hand July 9, 1969 48 Total $25,363.32 25,817.28 25,997.58 $?85.45 817.28 $826.00 997.58 '$1, Total.. $12,547.21 12,818.30 12,991.49 $351.45 $332.28 491.49 SPECIAL GIFT FUND On Hand January 1, 1968 December 31, 1968 July 9, 1969 In Custody of Library Trustees Cash $274~.27 70.25 337.35 Securities Book Value $1,825 O0 1,825~oo 1,825. O0 Receipts Payments 1968- Gifts Income Cash on hand January 1, 1968 Gifts Income Cash on hand January l, 1969 $225.53 91.36 274.27 Expenditures Cash on hand December 31, 1968 January 1 to July 9, 1969_ $261.21 74.19 70.25 Expenditures Cash on hand July 9', 1969 49 Total $2,099.27 1,895.25 2,162.35 $52o.91 70.25 $591.16 $68,30 337.35 RECONCILrATION OF LIBRARY TRUSTEES! CASH_ Cash balances July 9, 1969, per tables: George W. and Ruth E. Berrian Memorial Fund Anne Bradstreet Library Fund Charles Whitney Davis Library Fund Phillips Library Fund Dale Stevens Children's Book Fund Elizabeth P. Stevens Fund Moses T. Stevens Fund Nathaniel and Elizabeth P. Stevens Fund Abbott Stevens Fund Mary 0 Tyler Library Fund Special Gift Fund $22.2 6 338.o5 225.56 43.o5 235.70 201.31 7O5.38 2,108.61 997.58 ~91.~9 337.35 Cash on hand July 9, 1969: Merrimack Valley National Bank, per statement and check book $5,706.3~ $5,706.3~ 5O Cash.~ General Advances for Petty: Tax Collector 'School Library Accounts Receivable: Taxes: Levy of 1968: Personal Property Real Estate Motor Vehicle Excise: Levy of 1968 Levy. of 1969 Special Assessments: Sewer: UnapDor%ioned Added to ~axes~ Levy of 1968 Water: Unapportioned Added to Taxes: Levy of 1968 Committed Interest: Sewer: Levy of 1968 Water: Levy of 1968 Assets ~100.00 100.O0 10.00 574.08 20,347~69 8,738°62 54,658.85 27,531.71 175.5o 16,397.00 63.00 23.03 22.68 TOWN OF NORTH ANDOVER Balance Sheet - July 9~ 1969 GENERAL ACCOUNTS Liabilities and Reserves Temporary Loans: $155,724.33 In Anticipation of Revenue 210.00 State and County Assessments 1969: State: Recreation Areas Audit Elderly Retiree Insurance Program Excise Billing County: Tax $20,758.45 3,604.20 989.46 1,280.70 138,173o56 20,921.77 63,397.47 Payroll Deductions: Federal Taxes State Taxes County Retirement Teachers' Retirement Blue Cross and Blue Shield Group Insurance Teachers' Annuities Credit Union United Phzrd Teachers' Union Public Works Union 9,321.05 1,393.42 1,851.49 3,662.62 488.o5 2,760.50 1,429.00 7.60 994.56 33.00 Agency: County - Dog Licenses 212.92 Tailings: Unclaimed Checks T~ust Fund Income: Stone Charity Fund Taylor Charity Fund 5,374.48 78.00 $1,100,000.00 164,806.37 22,885.22 129.25 399.oo 5,452.48 GENERAL ACCOUNTS (CONT.) Accounts Receivable: (Cont.) Tax Titles and Possessions: Tax Titles Tax Possessions 6,296A53 5,587.74 Departmental: Fire -Sewer Veterans' Services 10.00 549.14 7,769 · 17 Waber: Liens Added to Taxes': Levy of 1968 Rates Construction and Miscellaneous 54.0'0 55,187.31 1,795.63 Aid to Highways~: State County 25,180.97 23,827.52 Loans Authorized: Fire Station SchOol Equipment Water Mains 130,000.00 47,000.00 31,000.00 120,000.00 Revenue 1969: Taxes - to be Committed: Personal Property Real Estate 165,48o.4 2,986,784.12 Estimated Receipts - to be Collected 11,884.27 8,328.31 57,036.94 49,008.49 328,000.00 3,152,264.54 687,711.13 Recoveries: Veterans' Services Federal Grants: Disability Assistance: Administration Aid to Dependent Children: Administration Old Age Assistance: Administration Medical Assistan~ce: Administration Assistance School Aid: Public Law #81-874 Public Law #85-864 Public Law #88-210 Public Law #89-10 131.oo 22.27 14.28 1,0~3.17 2,5Ol.85 35,259.31~ 21,442.74 711.99 799.69 Revolving Funds: School Lunch School Athletics 16,482.99 1,680.28 Appropriation Balances: Revenue: General Water Non-Revenue: Police Station Fire Equipment Sewer Construction Highway Equipment School Addition Water Construction TJater Well Water Mains 2,174,630.06 98,440.66 10,178.21 26.50 1,946.78 2,673.00 51,936.55 6,225.89 79,326.32 8,985.92 Loans Authorized and Unissued 543.75 61,896.30 18,163.27 2,434,369.89 328,000.00 GENERAL ACCOUNTS (CONT.) Sale of Real Estate Fund Receipts Reserved for Appropriation: Chapter 616, Highway Aid Reserve Fund - Overlay Surplus Overlays Reserved for Abatements: Levy of 1969 Revenue Reserved Until Collected: Motor Vehicle Excise 63,397.47 Special Assessment 44,212.92 Tax Title and Possession Departmental Water Aid to Highway 11,884.27 8,328.31 57,036.94 49,008.49 Reserve for Petty Cash Advances Surplus Revenue: Current Prior 2,000.01 90,110.75 $4,57U,700.17 4,458.37 8,942.10 83 8.97 101,626.04 233,868.40 210.00 92,110.76 -$4,57~, 7oo.17 Apportioned Assessments Not Due: Sewer $49,557.73 Street 4,682.78 Water 23,431.32 Suspended Assessments: Sewer Water 4,146.00 300.00 DEFERRED REVENUE ACCOUNTS Apportioned Sewer Assessment Revenue: Due in 1969 to 1978, Inclusive $49,557.73 $77,671.83 Apportioned Street Assessment Revenue: Due in 1969 to 1987, Inclusive 4,682.78 4,J!J~6.00 Apportioned Water Assessment Revenue: Due in 1969 to 1988, Inclusive 23,431.32 Suspended Sewer Revenue 4,146.00 Suspended Water Revenue · 300.00 ;. $~2,117.~3 $77,671.83 4,~I~16.00 $~2,i17.~3 Net Funded or Fixed Debt: Inside Debt Limit: General Outside Debt Limit: General $1,920,000.00 Public Service Enterprise 492,400.00 DEBT ACCOUNTS $598,ooo.oo 2,412,400.00 SeriAl Loans: Inside Debt Limit: General: Police Station Highway Equipment Sewer School Outside Debt Limit: General: School Public Service Enterprise: Water -$3,010,400.00 $97,000.00 30,000.00 291,000.00 180,000.00 1,920,000.00 492,400.00 $598,000.00 2,412,400.00 $3,010,400.00 Trust and Investment Funds: Cash and Securities: In Custody of Treasurer In Custody of Library TrusSees TRUST AND INVESTMENT ACCOUNTS $78,811.26 12o,8o5.55 In Custody of Treasurer: Welfare Funds: Addie S. Armitage Joseph M. and Susan F. Stone Taylor School Funds: Sarah Baker Moses Towne Cemetery Funds: Herman Koh~r Perpetual Care Kate H. Stevens Old Burying Grounds Investment Funds: Stabilization Conservation $6'917.73 10,000.00 158.o3 2,197.37 7,253-37 100. O0 217.91 46,715.13 5,251.72. In Custody of Library Trustees: Library Funds: George W. and Ruth'E. Berrtan Memorial Anne Bradstreet Charles Whitney Davis Phillips Dale Stevens Children's Book Elizabeth Stevens Moses T. Stevens 1,022.26 1,838.o5 11,622.56 2,593.05 13,735.70 11,028.52 lO,?O5.38 Nathaniel and Elizabeth P. Stevens ~08.61 Abbott Stevens 25,997.58 Mary O. Tyler 12,991.49 Special Gifts 2,162.35 --$199,616.81 $78,811.26 12o,8o5.55 $199,616.81