Evening star. [volume] (Washington, D.C.) 1854-1972, 1875-10-09
The Accounts Of Col. Jas. A. Magruder.
Report or Mr.. Warren, the Exvert
Accountant.

acc Gun tant, employed by the Board of Audit
to examine. verify and revise a stasemen,
OF the accounts OF James A. Magruder the
late Treasurer Of the Board of Public Works
prepared by Major e. f. Behle, and To state
the balance doe from or to said Treasurer
stts forlh that the accounts kept in the Off re
ana VI der the direction of Col. James A.
Magruder, are contained in the books OF
which list is given in the schedule ap-
pended.
THE CASH BOOK
appears 10 have been intended To contain
or ginal entries of all cash receipts a nd dis
easements. inc ucing the various kinds OF
certificates issued by the Board of Public
Works, ard such bonus of the District gov
eminent a. were delivered over by the Con
tioller on account of public improvements
executed by said board all of which were
treated a. cash The entries in the cash book
were afterwards all iournalized aad thence
posted into the ledger-the receipts being
de bited To cash account and credited 10 las
a. Magruder, Treasurer, and the disburse-
ments charged TO the Treasurer and credited
To the cash accOunt,-but no rest in or
balance of the latter was ever made. the
report says, IN the cash book, except on two
dates, viz: April 20, 1915, and October 80, 1873,
when the balances, according to the book
were carried down 10 new accounts. No
accounts have heen found setting forth the
Items of which The balance at those dates or
at any other time, was composed.
THE JOURNAL.
Besides the daily transactions originally
entered in the cash book, as above stated, the
Journal contained variety OF other entries
some of which Will be described, viz: Con-
tractors on the public works were charge1
and certificates of indebtedness were creIitei
for payments made to the former, in such
certlhcateS; but the ledger accounts with
such contractors and with the certificates
OF Indebtedness were never closed.
THE CASH PAYMENTS MADE TO CONTRACT
ORS,
after being charged To the treasurer and or i'd
lted 10 cash, were also charged to tae con-
tractors and credited to the particular i'm
prOvements on account of which they were
paid out, but such accounts with contractors
ard improvements were never closed.
MONEY TO PAY LABoRERs.
Money advanced TO the paymastar for dis
buTsements 10 labOrerS employed by the
Board OF Public Works, after being charged
10 the treasurer and credited to casa, was
also charged to the paymRSter and credit ted
10 an account entitled checks to A z. Far
con, pay master. After the pay rolls were
settled and receipted, the pavmaSter gener-
ally, II not always, handed them in 10 the
aud tor Of the board, who examined them aud
issued his certificates for the amounts. which
Ger lncateS were passed to the treasurer. who
thcTeUpOn credited the amounts to the paw
master and charged them 10 the account of
checks to a. p. Pardon, payInaster but there
was large amount remaining TO the debit
of the paymasteT on the treaSurer's books at
The time entries in said books ceased To be
m ade-March. 1874.
THE MANNER IN WHICH THE BOOKS WE'RE
KEPT,
as above described. afforded little or M So
curity against errors in the accounts, which
accounts were found upon examination, the
report says, To be very defective and wholly
unreliable. For the reasons given, in en-
deavOrine To ascertain the state of the treas
nrers accounts with the Board of Public
Works, Major Belle, the accountant en-
ployed by the Board of Audit, and With their
approval, determined To discard the treasu-
rer's books and rely upon
OTHER MEANS OF FISDING OUT THE
AMOUNTS
of money and securities rpcaiVaI and dis
buTsed by that officer. Letters were there
upon addressed, by order of the BOarI OF
AuGit, to the several officials of the Dis trict
of Columbia and Others known TO have paid
over moneys 10 the treasurer of the Board of
Public Works. requesting statements of such
amounts an detail, which were duly fur
ulShed. The payments by the treasurer,
With the exception of his advances TO the
Eaymaster, consisted mainly of redemptiols
Of the auditors certificates, which fortu-
ately were found TO have been preserve A.
After carefully examining all OF said ac-
counts and vouchers a statement of the sam >
vas made out by Major c. E. Belle, the ac-
"cunlant, resulting in
A BALANCE APPARENTLY DUE FROM COL.
MAGRUDER,
nf S26,CO3.1l, as set forth in the report of the
former 10 the board OF audit of August So
1875.
In endeavoring to learn the state of the
treasurer's accounts III fferent method was
taken by the expert from that chosen by Col.
Behle. Instead of discarding the cash book,
w
port, to make ii the basis of his statement
which involved a careful examination OF
SAID DOCK, and comparison with the entries
therein of the receipts taken by the CON
troller, collector, water registrar, and others
FOR payments TO the treasurer made by tbem
also, of auditors certificates and other
vouchers taken by the treasurer for his dis
bursements,
STATEMENT OF THE ACCOUNT.
According TO said books, the receipts OF
cash and securities from July l, 1871, down
TO March 30th, 1874, amounted to sl4 go, S14.S9,
and the disbursements to Sli, i22, 1861, max
Ing an apparent DIR. balance March 80, 1874
as per cash book, of S251 ,9SI 90, TO which 1t
was found there should be added the follow
cash book, sc cents; additional receipts from
March Goth, 1874, TO June 20, not entered in
cash book, SIC 1881; sundry errors and omis-
sions 10 enter receipts from time to time,
1921 ,Si311. Total, 81 ,195 $3.50.
Against this amount there should be
credited additional disbursements down to
June Goth, 1874, not on cash book, s23l ,009.66;
other credits omitted from time to time per
schedule, $50, 676.6S; balance deposited with
Freedmans bank as per pass-bOOk, go G2;;
amount OF bonds and cash turned over to
Controller of the District, So. 2S5 80; securi-
ties redeemed and returned to Controller,
Si99 coo; total, 81. 1872 99231; less sundry errO-
neOus credits of S13, 1892; 81 169 ,254 90; show
ing a balance not accounted for of S26, 6O371
CORRESPONDENCE OF RESULTS.
This balance corresponds with that made
ont by Major Belle, and il will be found
correct, unless Col Magruder shall be
able to show TO the abstraction of the Board
of Audit that he has made payments for
which 10 vouchers have been produced by,
and credits given To, him down 10 this time.
To prevent any disappointment hereafter 10
should be stated that credit has been allowed
10 Col. Magruder Tor the amount of all the
Auditors certificates redeemed by him,
whether in cash. acceptances or due bills.
No accounts having been kept by him of the
two latter, the only means Of determining
the amount of issues which were not taken
up by him was 10 ascertain the amount of
such acceptaDces and due bills presented to
and taken up by the Board of Audit, which
amount has of course been charged to him
In case any further claims OF this character
are hereafter presented to, and allowed by
the Board of Audit, the balance now stand
ing TO the deot of Col. Magruder as herein
stated will be increased by the same amount.
Attention is called to
DISCREPANCY IN THE ACCOUNT
OF ten per cent. certificates OF Indebtedness,
representing uncollected assessments for i'm
provements, viZ:-Of those certificates there
were disposed of at various times, through
the agency of the First National Bank of
New York, the sum OF $685., on SO; and
through Mr. Moses Kelly, of this city, the
sum of Sl20,Si534 There remains undis-
posed or now in possession of the Board OF
Audit, s1141. Total accounted for, SSf, >
039 81.
The whole amount of such certificates
issued, according TO the account furnished
by Mr.. George w. Beall, collector and as
SCISSOR, was Ssl0,79461. Apparent surplus,
So 245 20. On examination 1t is found that
- 49, A.