HomeMy WebLinkAboutAUDIT 01-01-1966 -- 02-13-1968Form DA-96 ~-M sets (1)-10.67.946010
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TOV/N C L,?ZT-, X
NO. ANDOVb..~;L klz-~.~,. 01845
DEPARTMENT OF CORPORATIONS
AND TAXATION
BUREAU OF ACCOUNTS
REPORT OF AN AUDIT
of
THE ACCOb~TS OF
THE TOWN OF NO RT H AND OVER
FOR THE PERIOD FROM JANUARY l, 1966 TO FEBRUARY 13, 1968
Made in Accordance with the Provisions of
Chapter 44, General Laws
September 20, 196~
CL. EOF. JAIL. LET
COMMISSIONER
ARTHUR H. IV~AcKINNON
DIR"='CTOR OF ACCOUNTS
September 20, 1968
MAlt. ADDRESS:
P. O. BOX 20!7
BOSTON, MASS. 02106
To the Board of Selectmen
Mr. Arthur P. Kirk, 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 l,
1966 to February 13, 1968, made in accordance with the provisions
of Chapter I!~, General Laws. This is in the form of a report made
to me by Mr. William Schwartz, Assistant Chief of Bureau.
AHM: em
V~ery truly yours,
Director of Accounts
Mm. Arthur H. MacKinnon
Director of Accounts
Department of Corporations and Taxation
Boston, Massachusetts
Sir:
As directed by you, I have made an audit of the books and
accounts of the town of North Andover for the period from January l,
1966, the date of the previous examination, to February 13, 1968, and
report thereon as follows:
The records of financial transactions of the town, as shown
on the books of the several departments receiving or disbursing money
for the town or committing bills for collection, were examined and
verified by comparison with the books and records of the town accountant
and the town treasurer.
The books and accounts in the office of the town accountant
were examined and checked in detail. The recorded receipts were
compared with the treasurer's books and with the records in the several
departments collecting money for the town, the payments, as entered,
were checked with the treasurer's books and with the treast~ry warrants,
while the appropriations and transfers were checked with the town
clerk's records of financial votes pas~ed by the town meetings and
with the finance committee's authorizations of transfers from the
reserve fllnd.
The general and appropriation ledgers were analyzed for the
period of the audit, a trial balance was taken off, and a balance
sheet showing the financial condition of the town on December 31, 1967
was prepared and is appended to this report.
The books and accounts of the town treasurer were examined
and checked in detail. The receipts, as recorded, were analyzed and
verified by comparison with'the records in the several departments
collecting money for the town, with other sources from which the town
received money, and with the town accountant's books, while the recorded
payments were checked with the selectmen's warrants authorizing the
disbursement of town funds and with the town accountant's records.
The cash book was footed, and the cash balance on February 13,
1968 was verified by reconciliation of the bank balances with statements
furnished by the banks of deposit, by inspection of'~he savings bank
books and the certificates of deposit, and by actual count of the cash
in the office.
The reported payments on account of maturing debt and interest
were compared with the amounts falling due and were checked with the
cancelled coupons and securities on file. The bond and coupon account
was reconciled with a statement furnished by the. bank of deposit.
The records of payroll deductions on account of Federal and
State taxes, the county and teachers' retirement systems, Blue Cross
and Blue Shield, group insurance, credit union, and the United Fund
were examined and reconciled with the treasurer's and the accountant's
books, and the payments to the proper agencies were verified.
The transactions of the trust funds in the custody of the town
treasurer and the trustees.of the library funds were verified, and the
securities and savings bank books representing the investment of the
funds were examined and listed.
The records of tax titles and tax possessions held by the town
were examined and checked. The amounts added to the tax title account
were compared with the collector's records, the tax titles redeemed
were checked with the receipts as recorded in the treasurer's cashbook,
and the tax titles and tax possessions on hand were listed and compared
with the records at the Registry of Deeds.
The books and accounts of the tax collector were examined and
checked. The tax, excise and assessment accounts outstanding at the
time of the previous examination, and all subsequent commitments, were
audited and proved with the warrants issued for their collection. The
recorded receipts were checked with the payments to the treasurer and
with the accountant's ledger, the abatements as recorded were compared
with the assessors' records of abatements granted, and the outstanding
accounts were listed and reconciled with the respective ledger accounts.
The records of departmental accounts receivable were examined.
The payments to the treasurer were verified, and the o~tstanding accounts
were listed and reconciled with the accountant's ledger.
The books and accounts of the public works department were
examined and checked. The recorded collections were' compared with the
payments to the treasurer, the abatements as recorded were verified,
and the outstanding accounts were listed and reconciled with the town
accountant's ledger.
The outstanding tax, excise, assessment, departmental, sewer,
and water accounts were further verified by mailing notices to a number
of persons whose names appeared on the books as owing money to the town,
the replies received thereto indicating that the accounts, as listed,
are correct,
The records of apportioned assessments were examined and checked.
The payments in advance were checked with the treasurer's books, the
amounts added to taxes were verified, and the assessments due in future
years were listed and reconciled with the controlling accounts.
The financial records of the town clerk were examined and
checked in detail. The records of permits, recording fees, etc., were
checked and proved. The cash book was analyzed and the recorded payments
to the treasurer were verified by comparison with the treasurer's cash
book.
The records of dog licenses, the proceeds of which are paid
to the county, and of sportin~ licenses, which are collected on behalf
of the State, were examined and checked in detail. The payments to the
treasurer and to the Division of Fisheries and Game were verified, and
the cash balance on February ,13, 1968 was proved by ~ctu~l count of the
cash in the office.
The surety bonds of the town officials required to furnish
them were examined and found to be in proper form.
The records of cash receipts of the 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, including petty'cash advances,
was proved by actual count.
The books and accounts 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 February 13, 1968 was proved by reconciliation of
the bank balance with a statement furnished by the bank o£ deposit.
Appended to this report, in addition to the balance sheet, are
tables showing a reconciliation of the treasurer's and town clerk's
cash, summaries of the tax, excise, assessment, tax title, depamtmental,
sewer, and water accounts, as well as schedules showing the condition
and transactions of the trust and investment fUnds.
During the progress of the audit cooperation was received from 5
all officials of the town, for which, on behalf of my assistants and
for myself, I wish to express appreciation.
WS:MCC
Respectfully submitted,
RECONCILIATION OF TREASURER' S CASH
Balance January 1, 1966
Receipts:
1966
1967
Sh, 307,595.56
5,678,720.58
$h72,611.11
9,986,316.1~
Payments:
1966
1967
5:31o, 6 7-19
617,059.2~
Audit adjustment December 31, 1967:
Receipts reported in error
Balance December 31, 1967
Balance January 1, 1968
Receipts January 1 to February 13, 1968
9,927,706 .~ 3
55.5
531,165.28
$53A,165.28
1,159,150.19
6
$10,458,927.25
$10, 58,927.25
$1,720,315.~7
Payments January 1 to February 13, 1968
Balance February 13, 1968
Balance February 13, 1968
666,875.93
1,053,h39.5~
$1,720,315.47
$1,053,439e54
Cash on hand February 13, 1968:
In banks:
Bay State Merchants National Bank,
L awr enc e:
General $30,322.95
Water mains 13, ~55.8~*
Boston Safe Deposit and Trust
Company 20,800.00*
Arlington Trust Company, 'Lawrence:
General 50, 688.50*
School 14,169.92*
Merrimack Valley National Bank 26,056.85*
State Street Bank and Trust
Company, Boston ~83,150.8~*
Community Savings Bank, Lawrence:
Book No. 27346 .6,~23,h7
Merrimack Valley National Bank:
Book No. h0050~2 279.67
Book No. 40050~3 1,913.68
Certificates of deposit,' verified
In office, verified
$6~7,961.72
.o :ooo.oo
~77.82
$1, 053, 439. 54
Bay State Merch.a~.ts National Bank, Lawrence
..... G'eneral..Acco~nt
Balance February l3, 1968, per statement
Balance February 13, 1968, per check register $30,322.95
Outstanding checks February 13, 1968, per list 91,403e3h
Per bank statement and check register
$121,726.29
$121,726.29
RECONCILIATION OF BOND AND COUPON ACCOUNT_
.St~te...S.~.reet Bank and Trust ~qmpany, BostQn
Balance February 13, 1968, per statement
Outstanding coupons February 13, 1968, per list
NORTH ANDOVER AND BOXFORD DISTRICT
DEPARTMENT OF VETERANS' SERVICES_
Reconciliation of District Tre. asurer's Cash_
Balance January 1, 1966
Receipts:
1966:
Town of North Andover
Town of Boxford
Payroll deductions:
County retirement system
1967:
Town of North Andover
Town of Boxford
Payroll deductions:
County retirement system
$1,088.26
60.00
1,088.26
171.74
60.00
$31.67
1,320.00
1,320.00
Payments:
1966:
Director's salary
Telephone
Dues
Treasurer's bond
County retirement system
1967:
Director's salary
Telephone
Dues
County retirement system
Balance December 31, 1967.
1,200.00
59.6o
9.00
6.oo
60.00
1,200.00
53.1o
9.00
60.00
1,33~.60
1,322.10
14.97
Balance January 1, 1968
Receipts January I to February 13, 1968:
Town of North Andover $1,088.26
Payroll deductions:
County retirement system 5.00
$14.97
1,o93.26
7
$7ol.o0
$701.00
$2,671.67
$2,671.67
$1,108.23
8
NORTH ANDOVER AND BOXFORD DISTRICT_
DE?ART~[ENT OF VETERANS' S,E, RV. ICES_
Reconciliation. of District Treas. urer'...s C. ash _(Cont. )
Payments January 1 to February 13, 1968:
Director's salary
County retirement system
Balance February 13, 1968:
Bay State Merchants National
Bank, per statement and check
book
$100.00
5.00
$1o5.oo
1,003-23
$1,108.23
Balance January 1, 1966
Deductions:
1966
1967
PAYROLL DEDUCTIONS
Federal Taxes
$196,121.25
5,379.2
Payments to Directo~ of Internal Revenue:
1966 193,075.h2
1967 PJ$9,~60o00
Balance December 31, 1967
Balance January 1, 1968
Deductions January 1 to February 13,
1968
$17,083.15
41,5oo.55
,0~8.28
$16,048.28
26, 96~ · 61
$ 58,583.7o
$~58,583.7o
$4 3, O12.89
I Payments to Director of Internal Revenue
January 1 to February ~3., 1968
Balance February 13, 1968, per list
33,001.91
10,010.98
$~3,012.89
PAYROLL DEDUCTIONS
Stat ,e Taxes_
1966 $2~,188.81
~sion to tom~
Commission ~o totm
Bal~ce December 31~ 1967
Bal~ce ~ua~ 1, 1968 '
Deductions J~u~y 1 ~o Fe~ru~y 13, 1968
Pa~ents J~uary l~to~
February 13, 1968: ~
state . ~,'898-o~
Co~ission to to~ . 33.15
Bal~ce Februa~ 13, 1968, per list
County 'Retirement System
De~ions: .
p~~76~ts to co~ty t~easu~er: .
Deductions J~uary 1 to Febru~y 13, 1968
Pa~ents to cowry treasurer .~
~ua~ l to Februa~ 13, 195~
B~ACe Februa~ 13, 1968, pe~ list
$2,187.50
54,761.68
23,86h.~3
29,56~.08
3,520.67
$3,520.67
3,813.9~
5,931.20
$36,940.~9
~2,018.75
33,175o0~
45, 78~ .20
$3,182.28
1,567.1~5
9
$56,949.18
$56,9k9.18
$7,334.61
$7,334.61
$78,959.2~
$78,959°2~
$~,7~9.73
$4,749.73
Deductions
1966
1967
PAYROLL DEDUC~,I O,,NS_
Mas.~achusetts .Teachers, Retirement System
$36,671.00
. ,o 6.78
Payments to Massachusetts Teachers'
Retirement Board:
1966
1967
36,671.00
,o 6.78
Deductions January 1 to February 13, 1968
Payments to Massachusetts Teachers'
Retirement Board January 1 to
February 13, 1968
Balance February 13, 1968, per list
$2,880.61
1,906.40
Deductions:
1966
1967
T. eachers' Annuities.
$9,260.00
11,~08.00
Payments:
1966:
Northwestern Mutual Life
Insurance Company
Metropolitan Life insurance
Company
$9,100.00
160.00
1967:
Northwestern Mutual Life Insurance.
Company 11,2J48o00
Metropolitan Life Insurance
Company 160.00
$9,260.00
11,~08.00
Deductions January 1 to February 13, 1968
Payments to Northwestern Mutual Life Insurance
Company January 1 to February 13, 1968
Balance February 13, 1968, per liet
$977.00
88.5o
10
$80,717.78
$80,717o78
$~,787°01
$ , 87.Ol
$20,668°00
$20,668°00
$1, 65.5o
$1,H65.5o
PAYROLL DEDUCTIONS
~lue_Oross and Blue Shield_
Balance January 1, 1966
Deduct ions:
1966
1967
$24,886.19
30,255.63
Blue Cross and Blue Shield
deductions reported as Pensioners
Blue Cross and Blue Shield deductions
Blue Cross and. Blue Shield
deductions reported as group
insurance appropriation refunds
Payments to Massachusetts Hospital
Services, Inc.:
1966
1967
$21,251.84
30,255.63
Pensioners Blue Cross and Blue
Shield deductions reported as
Blue Cross and Blue Shield
deductions
Group insurance appropriation refund
reported as Blue Cross and Blue
Shield deductions
Group insurance deductions reported as
Blue Cross and Blue Shield deductions
Deductions January 1 to February 13, 1968
Payments to Massachusetts Hospital
Services, Inc., ~anuary 1 to
February 13, 1968 ~
Balance February l3, 1968, per list
$186.U
55,141.82
37.07
80.08
$51,5o7.47
80.08
3.64
3,853.92
$2,541.66
11
$55,445.11
$55,HH5.11
$3,122.26
$3,122.26
PAYROLL DEDUCTIONS
..p. ensioners ,,Blue, Cross m~d Blue ,Shield
Deductions:
1966
1967
$2,113.55
2,~91.38
Pensioners,Blue Cross and Blue Cross
deductions reported as Blue Cross
and Blue Shield deductions
$~t, 60~.95
80.08
Payments to Massachusetts Hospital
Services, Inc.:
1966
1967
Group insurance deductions reported
as Pensioners Blue Cross and
Blue Shield deductions
Blue Cross and Blue Shield deductions
reported as Pensioners Blue Cross
and Blue Shield deductions
Group insurance appropriation refunds
reported as Pensioners Blue Cross
and Blue Shield
1,883.58
2,491.38
~.,374.96
265.72
37.07
7.28
Deductions January 1 to February 13, 1968
Payments to Massachusetts Hospital Services,
Inc., January 1 to February 13, 1968
Balance February 13, 1968, per list
$17~. 72
57.5o
12
$~, 685. o3
$~,685.o3
$232.22
$232.22
PAYROLL DEDUCTIONS
~roup Insurance_
Balance January 1, 1966
Deductions:
1966
1967
$4,713.16
4,927.90
Group insurance deductions reported as
Blue Cross and Blue Shield
deductions
Group insurance deductions reported as
Pensioners Blue Cross and Blue
Shield
Payments to Prudential Life Insurance
Company:
1966
1967
Deductions January 1 to February lB, 1968
Payments to Prudential Life Insurance Company
January 1 to February 13, 1968
Balance February 13, 1968, per list
Deductions:
1966
1967
United Fund of Greate~...Lawrence
Payments to United Fund of Greater Lawrence:
1966
1967
Deductions January I to February 13, 1968
Payments to United Fund of'Greater Lawrence
January I to February 13, 1968
Balance February 13, 1968, per list
$31.68
9,641.06
3,853.92
265.72
8,864 o48
4,927.90
$404.75
89.59
$90.58
77.64
90.58
77 °64
$5.82
2.16
13
$13,792.38
$13,792.38
$4 94.34
$4 94 o 34
$168.22
$168.22
$7.98
$7.98
Deductions 1967
PAYROLL DEDUCTIONS
North Andover Municipal Credit Union
Payments to North Andover Municipal
Credit Union 1967
Deductions January I to February 13, 1968
Payments to North Andover Municipal
Credit Union
Balance February 13, 1968, per list
$1,793.00
89O.OO
TAX COLLECTOR
~etty Cash Advance
Cash advance February 13, 1968
Cash on hand February 13, 1968, verified
PERSONAL PROPERTY TAXES - 196% _
Outstanding January 1, 1966
Payments to treasurer 1966
Abatements 1966
Adjustment 1966:
Abatements personal property taxes 1965
reported as personal property taxes 1966
$627.75
90.00
78.75
13A
$14,330.00
$14,330.00
$2,683.00
$2,683.00
$100. O0
$1oo.oo
$796.50
$796.50
REAL ESTATE TAXES - !965_
Outstanding January 1, 1966
Refunds 1966
Adjustment 1966:
Real estate taxes 1966 reported as
real estate taxes 1965
Payments to treasurer 1966
Abatements 1966
Transferred to tax titles 1966
PERSONAL PROPERTY TAXES - .1966
Commitment per warrant
Adjustment 1966:
Abatements personal property taxes
1965 reported as personal property
taxes 1966
Payments to treasurer:
1966
1967
$99,732.75.
939.00
Abatements:
1966
1967
90.00
$25,611.55
15o.oo
~68.75
z5,186.55
15o.oo
893.75
$100,731o75
78.75
$100,671.75
138.75
14
$26,230.30
$26,230.30
$100,810.50
$100,810.50
REAL ESTATE TAXES - 196~
Commitment 1966, per warrants
Refunds:
1966
1967
$1,823,603.25
$8,207.63
15.oo
8,222.63
Payments to treasurer:
1966
1967
1,699,121-49
46,222.06
Abatements 1966
Transferred to tax titles:
1966
1967
219.00
2,547°94
Adjustments:
1966:
Real estate taxes 1966 reported
as real estate taxes 1965
1967:
Real estate taxes 1966 reported
as motor vehicle excise 1966
2,766.94
468°75
.5o
PERSONAL-PROPERTY TAXES - 1967_
Commitment per warrant
Payments to treasurer
Outstanding December 31, 1967
$113,877.90
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, 1968
Outstanding February 13, 1968, per list
$117 oh5
724 · 95
15
$1,831,825.88
$1,831,825.88
$114,720.30
$114,720.30
$84.2.40
$8~.2&,.o
Commitment per warrants
Refunds
December 31, 1967:
Audit
adjustments
Abatement of tax titles reported as
real estate taxes 1967
Abatement reported in error
Payments to treasurer
Abatements
Transferred to tax titles
Outstanding December 31, 1967
REAL ESTATE_TAXES -,1967~_
$2,098,912.5o
lO,594.o2
Outstanding January 1, 1968
Refunds January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Abatements January 1 to February 13, 1968
Transferred to tax titles January 1 to
February 13, 1968
Outstanding February 13, 1968, per list
170.10
.10
1,988,61~.80
91,325.47
3 .97
29,301.48
$29,301.~8
674.00
8,032.75
1,419.12
19,679.51
MOTOR IroN-ICL~ EXCISE .- 1956...
Abatements cancelled 1966
Payments to treasurer 1966
Abatements cancelled:
1966
1967
MgTOR VEHICL~ EXCISE - 1959_
$13.47
256.52
Payments to treasurer:
1966
1967
13. 7
256.52
16
$2,109,676.72
$2,109,676.72__
$29,975.48
$29,975.~8
$9.h8
$269.99
$269.99
,MOTOR VEHICLE EXCISE - 1964
Abatements cancelled 1'966
Payments to treasurer 1966
M0~_~_~OR .VEHi!~QLE EXC...~SE - 1965
Outstanding January 1, 1966
Commitment 1966, per warrants
Refunds 1966
Abatements cancelled:
1966
1967
$1k9.~o
16.50
Payments to treasurer:
1966
1967
Abatements 1966
28,~70.02
16.50
MOTOR ~VF~ICLE EXCISE - 1966
Commitment per warrants:
1966
1967
$299,499.74
21,077.43
Refunds:
1966
1967
5,511.78
'3,981.55
Abatements cancelled 1966
Adjustments 1967:
,Real estate taxes 1966 reported as
motor vehicle excize 1966
Interest reported as~motor
vehicle excise 1966
Payments to treasurer:.
1966
1967
2347,757.81
52,870.94
Abatements:
1966
1967
21,588.h9
7,906.51
$12,937.91
18,280.94
2,~5.8o
165.90
28,~86.52
5,044.03
$320,577.17
9,~93-33
52.25
.5o
300,628.75
29,h95.00
17
$112.20
$33,530.55
$330,123.75
$330,123.75
Commitment per war~ ~nts
Refunds
Abatements cancelled
MOTOR VEHICLE EXCISE - 196~.
$332,222.12
7,291.56
161.70
Payments to treasurer
Ab at ement s
Outstanding December 31, 1967
295,350- 51
25,771.03
18,553.84
Outstanding January 1, 1968
Commitment January 1 to February 13, 1968,
per warrants
Refunds January 1 to February 13, 1968
Overpayments to be refunded
$18,553.8
~13,850.81
510.28
123.46
Payments to treasurer January 1 to
February 13, 1968
Abatements January 1 to February 13, 1968
Unlocated difference February 13, 1968
Outstanding February 13, 1968, per list
9,809.23
1,~27.90
20°00
21,781.26
MOTOR VE_.~IC5E ~XCISE - 1968
Commitment January 1 to February 13, 1968~ per warrants
Payments to treasurer January I to
February 13, 1968
Abatements January I to February 13, 1968
Outstanding February 13, 1968, per list
$2,686.20
313.50
21,270.~ 8
Outstanding January 1, 1966
Payments to treasurer 1966
FARM EXCISE - 1965
$339,675.38
$339,675.38
$33,038' 39
$33,038-39
$2~,270.18
$2~, 270.18
Commitment per warrant
Payments to treasurer:
1966
1967
FARM EXCISE - 1966
$429.17
3o.45
FARM EXCISE - 1967 _
Commitment per warrant
Payments to treasurer
Outstanding December 31, 1967 and
February l3, 1968, per list
$468.34
27.35
A??ORT .0 D AS_S SS ,Ts_
Outstanding January 1, 1966
Commitment per warrants:
1966
1967
Adjustment 1967: .
Apportionments reported in error
Audit adjustment December 31, 1967:
Apportionments recorded in error
~7,~38.41
69,875.56
$18,933,62
77,313.97
535.20
100.00
Payments to treasurer:
1966
1967
Abatements 1967
Apportionments:
1966
1967
Adjustment 1967:
Commitment reported in error
Outstanding December 31, 1967
9,012.30
13,383.40
'2,601.66
28,923.48
22,395.70
600.O0
31,525.14
22. O0
42,339.95
19
$459.62
$459.62
$~95,69
{3495,69
$96,882.79
$96,882.79
UNAPPORTIONED SEWER ASSESSMENTS (0ONT.)
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, 1968
Apportionments January i to
February 13, 1968
Outstanding February 13, 1968, per list
$2,5o7.5o
760.97
2o
$42,339-95
339.95
Outstanding January 1, 1966
Payments to treasurer 1966
SEWER ASSESSMENTS - 1965_
Commitment per warrant
Payments to treasurer:
1966
1967
Transferred to tax titles:
1966
1967
SEWER ASSESSMENTS - 1~66
$9,120.~0
22.7o
30.00
18.90
$9,5~3.10
48.90
SEWE~...ASSESSMENTS - 1~67 _
Commitment per warrant
Payments to treasurer
Outstanding December 31, 1967
$8,949.91
233.30
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, 1968
Transferred to tax titles January i to
February 13, 1968
Outstanding February 13, 1968, per list
$30o00
19.00
184.30
$102.00
$1o2.oo
$9,592.00
$9,592.00
$9,183.21
$9,183.21
$233.30
$233.30
APPORTIONED S~,TER ASSESSMENTS - NOT DUE
Balance January 1, 1966
Apportionment s:
1966
1967
$2,601.66
26,775.~4
$44,352.60
Audit adjustment December 31, 1967:
Apportionments not recorded
29,377.50
2,147.64
Payments to treasurer in 'advance:
1966
1967
Added to taxes:
1966
1967
Adjustments 1967:
Apportionments reported in error
List in' error
Audit adjustments December 31, 1967:
Apportionments recorded'in error
Payments in advance not recorded
Adjustment of list
Balance December 31, 1967
8o9.5o
580.50
9,592.00
9,183.21
Balance January 1, 1968
Apportionments January i to February 13,
1968
1,390.00
18,775-21
5B5.ao
.10
lO0. O0
480.00
.10
54,597.13
$54,597-13
1,071.48
Payments to treasurer in advance
January I to February 13, 1968
Balance February 13, 1968, per list:
Due in 1968 to 1977, inclusive
500.00
55,168.61
21
$75,877.74
$75,877.74
855,668.61
$55,668.61
UNAPPORTIONED STREET ~SESSMENTS
Commitment 1967, per warrants
Audit adjustment December 31, 1967:
Commitment not reported
$8,500. oo
.20
Outstanding December 31, 1967
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, 1968
Outstanding February 13, 1968, per list
$2,373.97
6,126 23
STREET ASSESS.MENTS
Commitment per warrant
Payments to treasurer 1966
- 1966
APPORTION~D STB~T ASSESSMENT~,,- ~OT DUE
Balance January 1, 1966
Added to ta~s 1966
22
$8, ~0o.2o
$8,5oo.2o
$8,5oo.2o
$8,500.20
$1,099.49
$1,099.49
$1,099.49
$1,099.49
UNAPPORTION~ WATER ASSESSMENTS_
Outstanding January 1, 1966
Commitment per warrants:
1966
1967
Audit adjustment December 31, 1967:
Apportionment recorded in error
$25,373.00
22,705.66
$3,000. O0
48,078.66
200.00
Payments to treasurer:
1966
1967
Abatements 1966
Apportionments:
1966
1967
Outstanding December 31, 1967
2,080.00
2,437.36
14,021.16
3,577.50
2,517.36
798.84
17,598.66
28,363.80
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, 1968
Outstanding February 13, 1968, per list
_$300.00
2~, 063 · 80
WATER
Commitment 1966, per warrant
Payments to treasurer:
1966
1967
ASSES, 1966
Sm o.oo
30.00
WATER ASSESSMENTS - .1967 _
Commitment per warrant
Payments to treasurer
Outstanding December 31, 1967 and
February 13, 1968, per list
$1,127.56
108.00
23
$51,278.66
$51,278.66
$28,363.80
$28,363.80
$270.00
$270.00
$1,235.56
$1,235.56
Apportionments:
1966
1967
APPORTIONED WATER ASSESSMENTS - NOT DUE _
$14,021.16
4,177.50
Payments to treasurer in advance 1966
Abatements 1966
Added to taxes:
1966
1967
Audit adjustments December 31, 1967:
Apportionments recorded in error
Paid in advance not recorded
'Balance December 31, 1967 and
February 13,_1968, per list:
Due in 196~ to 1986, inclusive
$270.00
1,235.56
2o2.5o
200 o 00
1,5o5.56
721.5o
~o.oo
15,329.10
COMMITTED SEWER INTEREST - 1965 _
Outstanding January 1, 1966
Payments to treasurer 1966
Commitment per warrant
Payments to treasurer:
1966
1967
Transferred to tax titles:
1966
1967
COMMITTED SEWER INTEREST - 1966_
$1,713.15
59.65
$1,772.80
7.20
3.80
11.00
2~
$18,198.66
$32.6b,
$32.6k
$1,783.80
$1,783.80
COMMITTED SEWER INTEREST - 1967
Commitment per warrant
Payments to treasurer
Outstanding December 31, 1967
$1,388.90
k9.98
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, 1968
Transferred to tax titles January 1 to
February 13, 1968
Outstanding February 13, 1968, per list
$6.00
3.ok
kOo9l+
COMMITTED STREET INTEREST r 1966
Commitment per warrant
Payments to treasurer 1966
Commitment per warrant
Payments to treast~rer:
1966
1967
COMMITTED WATER INTEREST - 1966_
$31.95
12.oo
COM~,ITTED WATER INTEREST .-,.1967
Commitment per warrant
Payments to' treasurer
Outstanding December 31, 1967 and
February 13, 1968, per list
$601.49
43.20
25
$1,438.88
$1,438.88
$49.98
$49.98
$108 o O0
$1o8.oo
$k3.95
$k3.95
$6~4.69
.69
Collections:
1966
1967
INTEREST ON TAXES, EXCISE AND ASSESSMENTS_
2,507.
Payments to treasurer:
1966
1967
Interest reported as motor vehicle
excise 1966
$1,923.80
2,507.81
31.61
.50
Collections January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Collections:
1966
1967
MUNICIPAL,,LIENS
$520.00
654.00
Payments to treasurer:
1966
1967
517.oo
657. oo
Collections January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
26
$4,432.11
$4,~32.11
$180.73
$180.73
$1,174 - O0
$1,17~ .00
$53.00
$53.00
PRO-FORMA TAX
Receipts 1967
Payments to treasurer 1967
27
$26.40
$26. 0
Balance January 1, 1966
Transferred to tax titles:
1966:
Taxes 1965
Taxes 1966
Sewer assessments 1966
Committed sewer interest
Interest and costs
TAX TITLES_
$893.75
219.oo
3o.oo
7.20
201.73
1967:
Taxes 1966
Taxes 1967
Sewer assessments 1966
Committed sewer interest 1966
Interest and costs
2,547.94
434.97
19.0o
3.~80
194.o7
Tax titles redeemed:
1966
1967
Audit adjustment December 31,1967:
Abatement of tax title reported as
real estate taxes 1967
Tax titles reported in error
Balance December 31, 1967
Balance January 1, 1968
Transferred to tax titles January 1 to
February 13, 1968: Taxes 1967
Sewer assessments 1967
Committed sewer interest 1967
Interest and costs
Tax titles redeemed
Balance Februax'yl3, 1968, per list
276.93
2,101.~2
$1,~19.12
19.00
3.04
2~.23
$1,797.30
1,351.68
3,2oo.58
2,378.35
170.10
.10
3,801.01
$3,801.01
.1,465.39
1,137.27
~,129.13
$6,3~9.56
$6,349,56
$5,266.~0
TAX POSSESSION. S
Balance January 1, 1966
Selling price in excess of book value 1967
Sale of tax possessions 1967
Balance December 31,1967 and February 13, 1968
Licenses issued:
1966
1967
TOWN CLERK
Dog L..ic enses _
Payments to treasurer:
1966
1967
Fees retained:
1966
1967
$1,330.50
1,21~.00
151.75
~2.75
Licenses issued January 1 to
February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Fees retained January 1 to
February 13, 1968
Cash balance February 13, 1968
$5,662.25
675.~9
750.00
5,587.7~
$1,~82.25
1,356.75
2,5 .5o
29k.5o
$10.00
1.00
6.00
28
$6,337 · 714.
$6,337.74
$2,839.00
$2,839°00
$17.oo
$17.0o
TOWN CLERK
Sporting License~
Cash balance January 1, 1966
Licenses issued:
1966
1967
93,485.2q
3,610.25
Payments to Division of Fisheries and Game:
1966 3,40~'5~0
1967 3,470.50
Fees retained:
1966 160.70
1967 165.25
Cash balance December 31, 1967
Cash balance January 1, 1968
Licenses January 1-to February 13, 1968
Payments to Division of Fisheries and Game
January 1 to February 13, 1968
Fees retained January 1 to
February 13, 1968
Cash balance February 13, 1968
Receipts:
1966
1967
MiscellaM~ous, ReceiptS_
Payments to treasurer:
1966
1967
Receipts .January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Cash balance February 13, 1968
$12o.5o
7,095.45
6,875.oo
325.95
15.00
915.oo
529.25
95oo.oo
23.00
91,h52.5o
1,673.40
1,~52.5o
1,673.~0
$138. O0
45.00
29
$7,2~5.95
$7,215- 95
$5~4.25
$3,125.90
$3,125.90
$183.00
9183.00
Reconciliation of Cash_
Cash balances February 13, 1968, per tables:
Dog licenses
Sporting licenses
Miscellaneous receipts
Cash on hand February 13, 1968, verified
SRLECTMEN'S DEPARTMENT
Licenses and permits issued:
1966
1967
Payments to treasurer:
1966
1967
Receipts:
1966
'1967
PLANNING BOARD
Payments to treasurer:
1966
1967
Receipts January 1 to
February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
$6.00
23.00
45.oo
$7,478.00
7,418.00
7,478.00
7,418.00
$38.00
37.25
38. O0
37.25
3O
$74.00
$7 .oo
$14,896o00
$75.25
$75.25
$19.00
$19.00
I
I
I
I
I
I
I
I
I
I
I
I'
I
I
I
I
I
I
FIRE DEPARTMENT
Acc. cunts. Reqeivable
Outstanding January 1, 1966
Charges 1966
Payments to treasurer 1966
Outstanding December 31, 1967 and
February l3, 1968, per list
~isce~!Aneo.us Receipts_
Receipts 1966
Payments to treasurer 1966
Permits issued:
1966
1967
BUILDING INSPECTOR-
Payments to treasurer:
1966
1967
Permits issued January 1 to
February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Cash balance February 13, 1968, verified
$10.00
75.00
75.00
10.00
$5,5~o.6o
11,59o.5o
5,5~0.60
11,59o.5o
$75.00
10.00
31
$85.oo
$85.oo
$180.00
$180.00
$17,131.10
$17,131.10
$85.oo
$85.00
Permits issued:
1966
1967
WIRE INSPECTOR _
Payments to treasurer:
1966
1967
Permits issued January 1 to
February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Cash on hand February 13, 1968, verified
Permits issued:
1966
1967
Payments to treasurer:
1966
1967
Permits issued January 1 to
February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Cash on hand February 13, 1968, verified
$563.00
743.00
563.00
743.00
$18.00
32.00
$481oOO
43o.oo
h81. oo
h3o.oo
$25.00
9.00
32
$1,306.00
$1,306o00
$50.00
$5o.oo
$911.00
$3~.oo
$3~.oo
33
S,~.AL~ OF ~,~H~S A~D ~mAS~R~S_
Cash balance January 1, 1966
Receipts:
1966
1967
$673 · 00
427.6o
$56 .lo
1,100.60
Payments to treasurer:
1966
1967
Cash balance December 31, 1967
623.10
359.00
982.10
174.60
Cash balance January 1, 1968
Payments~ to treasurer January 1 to
February 13, 1968
Cash balance February 13, 1968, verified
$~5.1o
z9.5o
Receipts:
1966
1967
ASSESSORS',DEPARTMENT
Miscellaneous ~eceiptS_
~5.oo
6o.5o
Payments to treasurer:
1966
1967
5.00
0.50
$1,156.70
$1,156.70
$17~.6o
$174.6o
$1o5.5o
$1o5.5o
HEALTH DEPAR..G~IENT_
Licenses and Permits
Licenses and permits issued:
1966
1967
Payments to treasurer:
1966
1967
Licenses and permits issued
January 1 to February 13, 1968
Payments to treasurer January I to
February 13, 1968
PLUMBING INSPECTOR
Permits issued:
1966
1967
Payments to treasurer:
1966
1967
$1,355o00
1,230.00
1,355.oo
1,230o00
$1,163 · 50
1,2[~0o50
1,163 °50
1,240.50
$2,585.oo
$2,585,,oo
$41o5O
$2,40~o00
$2,h. oh..oo
35
SEWER CONSTRUCTION AND MISCELLANEOUS
Accounts Receivable
Outstanding January 1, 1966
Charges:
1966
1967
Refunds 1966
$8,351.67
10,937o48
$5o2.31
19,289.15
6.70
Payments to treasurer:
1966
1967
7,013o~1
12,083.08
Abatements:
1966
1967
Audit adjustment December 31, 1967~:
Sewer construction and miscellaneous
accounts receivable reported as
water construction and miscellaneous
accounts receivable
Charges reported in error
Outstanding December 31, 1967
22.35
16.60
Outstanding January l, 1968
Charges January I to February 13, 1968
Unlocated difference February 13, 1968
19,096.E9
38.95
617.20
$617o 20
84.oo
13o30
pay~ents to treasurer January i to
February 13, 1968
Outstanding February 13, 1968, per list
Cash balance February 13, 1968
474o3O
.216.20
24.00
$19,798.16
$19,798o16
$714.50
'$714.50
Charges 1966
?aymonts to treasuror 1966
HIGHWAY DEPARTMENT
Ac co,~ut s Re c e ivable__
Receipts 1966
Payments to treasurer 1966
PUBLIC W~LFARE DEPARTMENT_
Infirmary Receipts
Charge s:
1966
1967
General Relief -~A~ccounts Receivable
$2,825.92
Payments to treasurer:
1966
1967
Charges January 1 to February 13, 1968
Payments to treasurer Januar~y 1 to
February 13~ 1968
2,825.92
36
$3O.6O
830.60
$1,382.86
$1,~382.86
$3,311.53
$3,311.53
$133.50
$133.50
Charges:
1966
1967
PUBLIC WELFARE DEPARTMENT_
Disabilit~ Assistan_ce - Accounts R._~eceivable_.
$4,377.98
1,542.06
Payments to treasurer:
1966
1967
Outstanding December 31, 1967
$4,377-98
Outstanding January 1, 1968
Charges January 1 to February 13, 1968
$5,795.62
lZ~.42
$12~.a2
13~.51
Payments to treasurer January 1 to
February 13, 1968
Aid to Dependent Children - Accounts Receivable__
Outstanding January 1, 1966
Charges:
1966
1967
$8,41~.78
9,27U.73
$1,813.90
17,693-51
Payments to treasurer:
1966
1967
Outstanding December 31, 1967
10,228.68
8,371.26
Outstanding January 1, 1968
Charges January 1 to February 13, 1968
18,599.94
907.47
$907.~7
1,070.UO
Payments to treasurer January 1 to
February 13, 1968
3?
$~,9zo.o4
$5,920.o4
$ 262.94
$262.94
$19,507.41
$19,507.41
$1,978.27
$1,978.27
1966
1967
PUBLIC WELFARE DEP~RTMENT-
01d Age Assistance - Accounts Receivable_
$16,387.37
14,522.96
Payments to treasurer:
1966
1967
Outstanding December 31, 1967
$16,387.39
13,272.41
Outstanding January 1, 1968
Charges January 1 to February 13, 1968
$29,659-80
1,25o.55
$1,25o.55
210.02
Payments to treasurer January 1 to
February 13, 1968
Charges:
1966
1967
Medical Assistance - Accounts Receivable~
$36,793.40
46,297.67
Payments to treasurer:
1966
1967
Outstanding December 31, 1967
$.36,793°40
40,657-57
Outstanding January 1, 1968
Charges January 1 to February 13, 1968
$77,450.97
5,6~0.10
$55~640'10
640.00
Payments to treasurer January 1 to
February 13, 1968
38
$30,910.35
$30,910.35
$2,460.57
$2,~60.57
$83,091.07
$83,091.07
$11,280.10
$11,280.1C
VETERANS' SERVICES DEPARTMENT
Accounts Receivable
Outstanding January 1, 1966
Charges:
1966
1967
$10,096.03
12,45oo94
$9,775.98
22,546 o 97
Payments to treasurer:
1966
1967
Ab at ement
1966
1967
Outstanding December 31, 1967
15,109.17
lO,448o43
8.50
8o80
Outstanding January 1, 1968
Charges January 1 to
February 13, 1968
Commitment in error
Outstanding February 13, 1968, per list
.25,557o6o
17030
6,748oO5
$6,748o 05
1,895. O8
.lO
8,643.03
SCHOOL DEPAR~NT
Miscellaneous Receipts_
Receipts:
1966
1967
$8,525.9?
9,85.0.14
Payments to treasurer:
1966
1967
8,525°97
9,85o.14
Receipts January 1 to-February 13,
Payments to treasurer January i to
February 13, 1968
1968
39
$32,322.95
$32,322.95
$8,643.13
$8,643013
$18,376.11
$18,376011
$1,485.oo
$1,485.oo
SCHOOL DEPAR~,~ENT_
Lunch program_
Receipts:
1966
1967
Payments to treasurer:
1966
1967
Receipts January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Cash balance February 13, 1968, verified
Receipts:
1966
1967
Athletic Activities
Payments to treasurer:
1966
1967
Petty Cash Advance_
Cash advance February 13, 1968
Cash on hand February 13, 1968:
In office, verified
Memoranda, per vouchers
$88,123o35
92,320.28
88,123.35_
92,320.2~
$8,686.49
4,602.00
$7,836.~8
702.50
7,836.48
4,702.50
$93.64
6°36
$18o,443.63
$180,443.63
$13,288.49
$13,288.49
$12,538.98
$12,538.98
$100.00
$100.00.
STEVENS MEMORIAL LIBRARY
Receipts
Cash balance January 1, 1966
Receipts:
1966
1967
$981.96
1,033.08
Payments to treasur,er:
1966
1967
Cash balance December 31, 1967
997.O6
1,006.47
Cash balance January 1, 1968
Receipts January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Cash balance February 13, 1968
WATER LI~ENS - 1965~
Outstanding January 1, 1966
Payments to treasurer 1966
I WATER LIEN,S - 1966
Commitment per warrant
Payments to treasurer:
1966
1967
$84.17
2,o15.o4
2,oo3.5e~
95.
136.42
2o5.79
26.31
$715.76
236.88
$2,099.21
$2,099.21
$232.10
$232.10
$191.70
$191.70
$9~2,64
$952,6}.l.
WATER LIENS, - 1967 _
Commitment per warrant
Payments to treasurer
Outstanding December 31, 1967
Outstanding January 1, 1968
Payments to treasurer January 1 to
February 13, '1968
Outstanding February 13, 1968, per list
Outstanding January 1, 1966
Charges:
1966
1967
WATER DEPARTMENT
Rates._
$129,872.17
15o,315.Ol
Payments to treasurer:
1966
1967
Abatements 1967
Transferred to water liens:
1966
1967
Adjustments:
Charges reported in error:
1966
1967
Outstanding December 31, 1967
127,093 · 61
1~7,503.02
835.27
1,425.83
23.98
99.58
Outstanding January 1, 1967
Charges January 1 to February 13, 1968
Payments to treasurer January 1 to
February 13, 1968
Unlocated difference February 13, 1968
Outstanding February 13, 1968, per list
Cash balance February 13, 1968
$1,313.56
486.5o
969.58
416.92
$~,573.53
28o,187.18
27~,596.63
167.79
2,261.10
123.56
7,611.63.
$7,611.63
39,311.59
34,877.16
29.07
8,647,69
3,369.30
$1,800.06
$1,800.06
9486.5o
$284,76o.71
$284,760.71
$46,923.22
$46,923.22
WATER. .DEPARTM~.NT _
Water Constru. ction -~d Miscellaneous r Accounts Receivable_
Outstanding January 1, 1966'
Charges:
1966
1967
Audit adjustments December 31, 1967:
Sewer construction and miscellaneous
accounts receivable reported as
water construction and miscellaneous
accounts receivable
$27,190.52
27,491.83
$2,689.21
682.35
$57,417.00
Payments to treasurer:
1966
1967
Abatements 1967
Transferred to water liens:
1966
1967
Adjustment 1966:
Charges reported in error
Outstanding December 31, 1967
26, 51.25
28,179.50
117.37
374.23
Outstanding January 1, 1968
Charges January 1 to February 13, 1968
54,630.75.
93.80
491.60
6.00
2,194.85
$2,194.85
868.36
$57,417.00
$3,063.21
Payments to treasurer January 1 to
February 13, 1968
Outstanding February 13, 1968. per list
Cash balance February 13, 1968
$869.86
1,443.35
750.00
$3,063.21
WATER DEPARTMENT_
Reconciliation ofColl~ctor's Cash_
Balance February 13, 1968, per tables:
Sewer construction and
miscellaneous $2~.00
Water rates 3,369.30.
Water construction and
miscellaneous 750.00
Unidentified cash
Cash on hand February 13, 1968:
In office, verified
$4,156.19
$4,156.19
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Income
Income
ADDLE S. ARMITAGE CHARITY FUND
In Custody of Town Treasurer
Savings
Deposits
$5,9ol.51
6,186.01
6,~9B
6,~93o13
Re..,c eip, t s
payme.nts
1966
$28~.5o
Added to savings
deposits
$307.12 Added to savings
deposits
January 1 .~o ~ebruary !3. 1968_
No transactions recorded
Total
$5,901.51
6,186.01
6,h93.13
6,~93.13
$28~.5o
$307o12
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Income
Income
Income
JOSEPH M. AN~, SUSAN F. STONE CHARITY FUND
In Custody of Town Treasurer
Savings
Deposit~
$10,000.00
10,000.00
10,000.00
10,000o00
Receipts
payments
$429.40
1967
Transferred to town
Transferred to town
$479.74
J_-nuary. 1 to Fe. bruary 13. 1968_
$56.26 Transferred to town
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Income
Income
'TAYLOR CHARITY FU.ND
In C.~ust. ody of Town Treas. urer_
Savings
$135.63
141.72
149.21
149.21
Receipts_
Payments
!966_
$6.09 Added to savings deposits
$7.49 Added to savings deposits
January 1 to February 13. 1968_
No transactions recorded
46
To t al
$10,000.00
10,000.00
10,000.00
10,000.00
$429.40
$479.74
$56.26
To t al
$135.63
141.7a
149.21
14 9 · 21
$6.09
$7.49
On Hand_
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Income
Income
SARAH BARKER SCHOOL FUND_
In Custody. of Town Treasurer_
Savings
Deposits_
$1,9~2.09
1,986.92
2,075.29
2,075.29
Rec. eip. ts _
P..ayment s~_
1966
$82.83 Added to savings
deposits
Legal fees
$88.37 Added to savings
deposits
January 1 to February 13, 1968_
No transactions recorded
47
Total_
$1,942.09
1,986.92
2,075.29
2,075.29
$88.37
48
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Income
Income
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
MOSES TOWNE SCHOOL FUND
In Custody of Town Treasurer
Savings
Depositp
$6,2hh. 80
6,516. 2
6,835.57
6,835.57
~e~ceipts
Payment~s_
1966
$272.12 Added to savings
deposits
1967 _
$318.65 Added to savings
deposits
~.---.-.---~.
January 1 to February 13, !968
No transactions recorded
HERMAN KOBER CEmeTERY PERPETUAL CARE FUND
In Custody .of Town Treasurer
Savings
$100.00
!00.00
100.00
100o00
Receipts_
Payment s ~_
Income payable to the
Ridgewood Cemetery Association
Total
$6,2~h.80
6,516.92
6,835.57
6,835.57
$272.12
$318.65
Total_
$100.00
100.00
!00.00
100.00
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Ino ome
Income
KATE H. STEVENS OLD BURYING GROUND FUND
In Custody of Town Treasurer
Savings
$188.91
197.05
205.82
205.82
PaymentS.
~eceipts_
1966
$8.14 Added to savings
deposits
$8.77 Added to savings
deposits
January I to February 13, 1968
No transactions recorded
STABILIZATION FUND_
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Tn Custody of Town Treasurer
Savings
Deposits
$20,808.52
31,744.27
43,541.90
~3,668.03
P ayme.nt s_ _
Rec. ei~ts __
1966.
Town appropriation $10,000.00 Added to
savings
Income , 935.75 deposits
Town appropriation
Income
$i0;935:75
.$10,000o00 Added to savings
1,797o63~ deposits
--$11,797.63
January 1 to February 13. 196~
$126.13 Added to savings
~ deposits
49
Total_
$188.91
197.05
2o5.82
2o5.82
$8.14
To tal
$20,808.52
31,74~ · 27
~ 3,541 · 90
43,668.03
$10,935.75
$1o~'93~..7~
$11,797 ..63~
~il,'797.63
Income
5o
GEORGE W. AND RUTH E. BERRIAI~ MEMORIAL FInD
In Custody of Library Trustees
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Savings Securities
Cash Deposits Book Value
~t~ ~. o~ $1, OOOo oo -
67 o 97 1,000 o O0 -
42°76 _ $1,000.00
57 o 89 _ 1, ooo. co
Receipts
Income
Cash on hand January 1, 1966
Payments
$48°22 Expenditures
45.05 Cash on hand
December 31, 1966
Withdrawn from savings
deposits
Income
Cash on hand January 1, 1967.
$93°27
Purchase of
$1,000.00 securities
[~5o22 Expenditures
67.97 Cash on hand
December 31, 1967
Income
Cash on hand January 1, 1968
'$1,~13.1§
January 1 to February 13, 1968
815.13 Cash on hand
42.76 February 13, 1968
Total
$1,O45oO5
1,067 o 97
1,042
$~5.3o
67.97
~'~93.2V
$1,000 ° O0
70.[~3
42.76
857.89
ANNE BRADSTREET LIBRARY FUND
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
In Custody of Library Trustees
Savings Se curit ies
Cash ~D~e pos i ts Book Value~
$247.16 $1,500.00 -
31~ o 51 1,500.00 -
. , , oo.oo
355. - 1,500.00
Receipts._
payments_
Total
$1,747.16
l, 81~.51
1,833.53_
1,855.3~
Income
Cash on hand January 1, 1966
Withdrawn from savings
deposits
Income
Cash on hand January l, 1967
Income
Cash on hand January 1, 1968
1966
$72.35
247.16
Expenditure s
Cash on hand
December 31, 1966
$1,500.00
65.27
31~.51
Janqary 1 to Februar~ 13,_ 1968
$21.85 Cash on hand
333-53 February 13, 1968
L'$355~3~
$5.00
314.51
Purchase of securities $1,500.00
Expenditures 46.25
Cash on hand
December 31, 1967 333.53
$355.38
CHARTJ~S WHITNEY DAVIS LIBRARY FU~ND
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Custody ,of Library Trust.ees_
C ash
$251.78
263.12
26.3O
192.75
Receipts
Income
Cash on hand January 1, 1966
Savings Securities
Deposits_ Book Value Total_
$1,223.04 $10,173.96 $11,648.78
1,223.04 10,173.96 11,660.12
_ 11,397.00 11,~23.30
. 11,397.00 11,589.75
$533.98 Expenditures
251.78 Cash on hand
December 31, 1966
Withdrawn from savings
deposits
Income
Cash on hand January 1, 1967
Income
Cash on hand January 1, 1968
Purchase of securities
$1,223o04 Expenditures
h97.25 Cash on hand
263o12 December 31, 1967
to February 13. 1968_
$166°45 Cash on hand
26.30 February 13, 1968
263.12
$1,223.04
7 34.07
26.30
'$1,9~3 o4~
$192.75
PHILLIPS LIBRARY FUND
In Custody .of Library Trustees
On Hand
January l, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Cash_
$g4.98
176.11
62.05
99. o4
Rece. ipts
Savings
D.e, po s_i ts
$2,55o.oo
2,55o.oo
Securities
Book Value
$2,55o.oo
2,550.00
Payments
1966
Gifts
Income
Cash on hand January 1, 1966
Withdrawn from savings
deposits
Income
Cash on hand January 1, 1967
$103.56 Expenditures
122.11 Cash on hand
~4.98 December 31, 1966
'$~70.65- 1967
Purchase of securities
$2,550.00 Expenditures
110.50 Cash on hand
176.77 December 31, 1967
~January 1 to Februar7 .13, 1968
I nc ome
Cash on hand February 13, 1968.
$36.99 Cash on hand
62.05 February 13, 1968
$99.04
53
Total _
$2,594.98
2,726.17
2,612.05
2,649.04
$93.88
176.77
$270'"/65~
$2,55o.oo
62.05
~'~2, ~-7.27-
$99.04
DALE STEVENS CHILDREN'S BOOK FUND
On Hahd
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
In Custody, of Library Trustees
Cash
Savings
Deposits
Securities
Par Value
$178.15 $7,550.00 $1,000.00
2.02 7,550.00 1,000o00
100.;.I. 7 - -
200.02 - -
Receipts_
Payment s _
1966
Se cur it les
Book Value,
$4,95o. co
~, 95o. co
13,5oo.oo
13,5oo.oo
Income
Cash on hand January 1, 1966
$6~,~.22
178.15
Expenditures
Cash on hand
December 31, 1966
Withdrawn from savings
deposits
Income
Cash on hand January 1, 1967
~967
Purchase of
$7,550°00 securities
587.65 Expenditures
2.02 Cash on hand
December 31, 1967
Income
Cash on hand January 1, 1968
j_mnuary .! to F. ebruary 13. 1968
$196.71
lOO.h7
Expenditures
Cash on hand
February l3, 1968
$297.1~
To t_a!_
$13,678.15
13,502.02
13,600.47
13,700.02
$82O.B5
2.02
$7,55o°oo
~89.2o
lOO.47
$97.16
200.02
'~2-97.1~
55
W, LIZABETH P. STEVENS FUND
In Custody of Library Trustees
On Hand
Savings Securities
Cash Deposits Book Value _
January l, 1966
December 31, 1966
December 31, 1967
February 13, 1968
$85.89 $10,827.21 -
145.26 10,827.21 -
56.58 - $10,827.21
118.62 - 10,827.21
Receipts
Payments
1966.,
I nc ome
Cash on hand January 1, 1966
$5~. 28 Expenditures
.89 Cash on hand
December 31, 1966
Withdrawn from savings
deposits
Income
Cash on hand January l, 1967
W6oo.Y
$10,827 o 21
472.14
14 5.26
Purchase of
securities
Expenditures
Cash on hand
December 31, 1967
~$1'1,444.6i -
january, 1 to February 13, 1968_
Income $158 Expenditures
Cash on hand JanUary 1, 1968 56° Cash on hand
February 13, 1968
Total
$10,913 °10
10,972.47
10,883.79
lo, 945.83
$454.91
145.26
-
$10,827 °21
560.82
56.58
- $11 ;'444 o6~
$96 o o0
118o62
56
MOSES T. STEV~ES FUND
In Custody of Library Trustees
On Hand
January l, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Savings Securities
Cash Deposits Kook Value
$15.9o $1o, ooo.oo -
15.03 10,000.00 -
55.27 _ $10,000.00
101.5~ - 10,000.00
Receipts
Income
Cash on hand January 1, 1966
Payment s
1966
$~75.00 Expenditures
15.90 Cash on hand
December 31, 1966
Withdrawn from savings
deposits
Income
Cash on hand January l, 1967
%k 90.90~
1967__
Purchase of
$10,000o00 securities
~36.99 Expenditures
15.03 Cash on hand
December 31, 1967
I~C ome
Cash on hand January 1, 1968
$£O,k52.0a-
J,nuary 1 to Febr.uarY .13. %968
$1~6.27 Expenditures
55.27 Cash on hand
February 13, 1968
$2ol.54
Total
o, o~.5.90
10,015.03
~o,o55.~
10,101.
$475.87
15.03
$10,000.00
396.75
55.27
-$£o,452.o~TM
57
NATHANIEL AND ELIZABETH P. STEVENS FUND_
In Custody of Library.Trustees
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Savings Securities
C~sh_ Deposits Book Value
$2,657.48 $25,000.00 -
2,Z~29 61 25, 000.00 -
3,168 [ 11 - $25,000.00
3,4 95 o 35 ' 25,000. O0
Receipts_
Income
Cash on hand January l, 1966
Withdrawn from savings
deposits
Income
Cash on hand January 1, 1967
P~ayment s.
Total __
$27,657. 8
27,427.61
28,495.35
_19.6.6
$1,194.77 Expenditures
2,657.~8 Cash balance
December 31, 1966
1967 _
$25,000.00
1,089.95
2,429.61
$1,422.64
2,429.61
$3,'t~52.25~-
Purchase of securities $25,000-00
Expenditures 351.45
Cash on hand
December 31, 1967
- $28 ,"519;
Januar..y 1 to February 13. 1968
$364.8J~
3,168.11
$3,532'.95
Inc oma
Cash on hand January 1, 1968
Expenditures
Cash on hand
February 13, 1968
3,168.11
- $'28,519.5¢
$37.60
3,495.35
ABBOTT STEVENS FUND
In Custody ..of Library Tr. ust..ees
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
Savings Securities
Book Value_
Cash Deposits
$35o.5o $1H,92OolO
998.92 14,920.10
363°32 -
721 · 26 -
Receipts_
Income
Cash on hand January 1, 1966
Withdrawn from savings
deposits
Income
Cash on hand January l, 1967
$10,079.90
10,079.90
25,000.00
25,000.00
Payment~
1966
$1,124.93 Expenditures
350.50 Cash on hand
December 31, 1966
$14,920o10
1,089.94
998.92
Total_
$25,35o. 5o
25,998.92
25,363.32
25, 721.26
$476.51
998.92
Purchase of securities $14,920o10
Expenditures 1,725o5~
Cash on hand
December 31, 1967 363.32
· '$i7,008.96
Janu_ary 1 to February .13, 1968
36~. 84
363.32
Expenditures
Cash on hand
February 13, 1968
Inc omo
Cash on hand January 1,' 1968
$17, oo8.'96~
$6.90
721.26
59
MARY O. TYLER LIBRARY FUND_
In Custody of Library Trustees
On Hand
January 1, 1966
December 31, 1966
December 31, 1967
February 13, 1968
C ash
Savings
Deposits
Securities
Book Value
$177.80 $12,500.00 -
320.19 12,500.00 -
47.21 . $12,500.00
230.47 . 12,500.00
~eceipts_
Income
Cash on hand January 1, 1966
~.Payme.n ts_
1966
$595.53 Expenditures
177.80 Cash on hand December 31,
1966
Withdrawn from savings
deposits
Income
Cash on hand January l, 1967
Income
Cash on hand January 1, 1968
-$773.33
1967 _
Purchase of securities
$12,500.00 Expenditures
547.47 Cash on hand
320o19 December 31, 1967
$13,367 .'~6--
January 1 to February 13, 1968 _
$183.26 Cash on hand February 13,
47.21 1968
T. ot.al~_
$12,677.80
12,820.19
12, 547 · 21
12, 730.47
$45~.14
320.19
'$77J'.3~
$12,500.00
82o.45
47 o21
$230.47
6O
SPECIAL GIFT FUND
On Hand_
January l, 1966
December 31, 1966
December 31, 1967
February 13, 1968
In Custody of Libr.ary .Truste..es
Cash _
$220.10
172.15
274.27
382.38
Receipts_
Savings
Deposits
~1,825.oo
1,825° O0
Securities
Book Value
$1,825. oo
1,825.00
p_p?yment s_
1966 _
Gifts
Income
Cash on hand January 1, 1966
Withdrawn from savings
deposits
Gifts
Income
Cash on hand January 1, 1967
Gifts
Income
Cash on hand January 1, 1968
$74.8
Expenditures
86.68
Cash on hand December 31,
220.10 1966
1967_
Purchase of securities
$1,825.00 Expenditures
229.03 Cash on hand
80°37 December 31, 1967
172.15
$2,3d6.5%
~.anuary 1 to February 13, 1968
$81.22 Cash on hand
26.89 February 13, 1968
274.27
'$362.36
_Tot.al_ _
$2, o45.1o
1,997.15
2,099.2~
2,207.3
$1,825.oo
207.28
274.27
306 o 55--
$382.38
61
RECONCILIATION OF LIBRARY TRUSTEES' CASH
Cash balance February 13, 1968, per tables:
George W. and Ruth E. Berrian
Memorial Fund
Anne Bradstreet Library Fund
Charles ~itney Dsvis Library Fund
Phillips Library Fund
Dale Stevens Children's Book Fund
Elizabeth P. Stevens Fund
Moses Stevens Fund
Nath~niel and Elizabeth P. Stevens Fund
Abbott Stevens Fund
Mary 0.Tyler Library Fund
Special Gift Fund
$5?.89
355.38
192.75
9~.o4
2OO.O2
118o62
lOl.5~
3,495.35
721.26
230o~
382.3~
Cash on hand February 13, 1968:
Merrimack Valley National Bank,
per statement and check book
$5, g54.7o
$5,95~.70
TOWN OF NORTH ANDOVER
Balane Sheet - December 31, 1967
GENERAL ACCOUNTS
Cash:
Gene ral
AccoUnts Receivable:
Taxes:
Levy of 1967:
Personal Property
Real Estate
Motor Vehicle Excise:
Levy of 1967
Farm Excise:
Levy of 1967
Special Assessments:
Sewer:
Unapportioned
J Added to Taxes:
Levy of 1967
Street:
Unapportioned
Water:
Unapportloned
Added to Taxes:
Levy of 1967
Committed Interest:
8ewer:
Levy of 1967
Water:
Levy of 1967
Assets
,8h2.ho
29,3Ol .48
42,339.95
233.30
8,500.20
28,363.80
108.00
49°98
43.20
$531,165o28
30,143.88
18,553.84
27 °35
79,638.43
Liabilities and Reserves
Temporary Loans:
In Anticipation of Serial Issue
Payroll Deductions:
Federal Taxes
State Taxes
$16,048.28
3,520.67
Agency:
County - Dog Licenses
Tail ings:
Unclaimed Checks
T~ust Fund Income:
Stone Charity Fund
Taylor Charity Fund
4,678.31
78.00
Recoveries:
Disability Assistance
Veterans' Services
2,564° 72
5~3.75
Federal Grants:
Disability Assistance:
Administration 76.69
Assistance 1,5~6.33
Aid to Dependent Children:
Administration 13.21
Aid 1,956.55
Old Age Assistance:
Administration 1,0~9.60
Assistance 7,049.63
$245, ooo. oo
19,568.95
28.25
399.0O
4,756.31
3,108.~7
Accounts Receivable: (Cont.)
Tax Titles and. Possessions:
Tax Titles
Tax Possessions
Departmental:
Fire
Sewer
Disability Assistance
Aid to Dependent
Children
Old Age Assistance
Medical ~ssistance
Veterans' Services
3,801. O1
5,587.74
10o O0
617o20
124 °42
907
1,25o.55
5,640.10
6,748.05
Water:
Liens Added to Taxes:
Levy of 1967
Rates
Construction and
Miscellaneous
486.50
7,611.63
-2.194.85
Aid to Highways:
State
County
16,o5T.5o
8,02~ o 74
Loans Authorized:
School
New Well
Police Station
Equipment
582,000. O0
230,000°00
9~: 000 O0
000 ~ O0
Unprovided For or Overdrawn Accounts:
Underestimates 1967 Assessments:
State Recreation Areas 2,604.47
County Tax 8,969°69
GENERAL ACCOUNTS (CONT,)
9,388.75
Federal Grants: (Cont.)
Medical Assistance:
Administration
Assistance
School Aid':
Public Law #81-874
Public Law #85-864
Public Law #88-210
Public Law #89-10
1 197.70
33,929.32
5,302.59
96.19
11,268.91
Revolving Funds:
School Lunch
School Athletics
11,000.88
3,152o87
15,297.79
10,292.98
Appropriation Balances:
Revenue:
General
Water
Non-Revenue:
Fire Equipment
Highway Equipment
Municipal Relief
Sewer Construction
Water Construction
72,653 o 09
4,695.95
26.50
2,673.00
1,825.09
7,475.25
104,984.34
24,086.24
Loans Authorized and Unissued
Sale of Real Estate Fund
914,000.00
11,57~o16
64,250.57
14,153.75
194,333.22
669, 0oo. oo
4,458.37
Unprovided For or 0verdra~ Accounts:
Overlay Deficits:
Levy of 1967
Overdrawn Appropriations:
Snow Removal
Addition Franklin
School
13,196.65
7,906.96
GENERAL ACCOUNTS (CONT.)
(Cont.)
4,380.60
Receipts Reserved for Appropriation:
Chapter 679, Highway
Aid 9,024 o15
Library Aid 2,727°00
21,103.61
Reserve Fund - Overlay Surplus
Revenue Reserved Until Collected:
Motor Vehicle Excise 18,553o84
27
°35
Farm Excise
'Special Assessment
Tax Tible and
Possession
Departmental
Water
Aid to Highway
79,638°43
9,388°75
15,297.79
10,292~98
24,086.24
$1,669,652.91
Surplus Revenue
11,751.15
838.97
157,285o38
280,720.52
$1,669,652.91
Apportioned Assessments'Not Due:
Sewer
Water
DEFERRED REVENUE ACCOUNTS
$5~,597.13
15,329.10
Apportioned Sewer Assessment
Revenue:
Due in 1968 to 1977, Inclusive
Apportioned Water Assessment Revenue:
Due in 1968 to 1987,
Inclusive
$69,926.23'
$5~,597.13
15, 329.10
Net Funded or Fixed
Inside Debt Limit:
General
Outside Debt Limit:
General
Public Service
Enterprise
Deb t:
$1,~60,000.00
252,5oo.oo
~DEBT ACCOUNTS
$610,000. O0
1,712,500.00
Serial Loans:
Inside Debt Limit:
General:
Fire Equipment
Highway
Equipment
Municipal
Relief
Sewer
School
$5,000.00
55, ooo.oo
35, ooo.oo
315,000.00
200,000.00
Outside Debt Limit: General:
School 1,~60,000.00
Public Service
Enterprise:
Water 252,500.00
$2,322,500.00
$610, 000. O0
1,712,500.00
$2,322o50d.00
m m m m mm m m m m m m ~ m m m m m m
Trus.t and Investment Funds:
Cash and Securities:
In Custody of Treasurer
In Custody of Library Trustees
TRUST AND INVEST}~EIIT ACCOUNTS
In Custody of Treasurer:
Welfare Funds:
$69,400°92 Addie S. Armitage
Joseph Mo and
119,629.08 Susan F. Stone
Taylor
School t~nds:
Sarah Barker
Moses Towne
Cemetery Funds:
Herman Kober
Perpetual Care
Kate H. Stevens
Old Burying
Grounds
Investment Funds:
Stabilization
$6,493o13
10,000 o O0
~49o21
2 075.29
100o00
2o5.82
43,541.90
$189,030.00
In Custody of Library Trustees:
Library Funds:
George W. and
Ruth E o Berrian-
Memo r i al
Anne Bradstreet
Charles Whitney
Davis
Phillips
Dale Stevens
Children' s Book
Elizabeth Stevens
Moses Stevens
Nathaniel and
Elizabeth P.
Stevens
Abbott Stevens
Mary O. Tyler
Special Gifts
1,042o76
1,833o53
11,423.30
2,612.05
13,600.47
10,883°79
1 O, 055.27
28,168.11
25,363-32
12, ~7o21
2,099.27
$69,400.92
119,~9~08
~189,030.00