Buchanan County bulletin. [volume] (Independence, Iowa) 1869-1891, 1878-02-01

Delaney had on hand $43 plus so; that
! is, there is no loss
At the close Of 1876, Byron township
reported on hand, Of Teachers Fund,
50, ,16O81, with $57206 loaned to the
School Honse Fund: of this fund, By
ron had really on hand $1,568.75. At
the beginning of 1877, Byron reports on
hand Of this fund. $17lO63, showing
that $14189 had been replaced. Then.
at first sight, Byron might be reported
as follows: On hand at the close of
1876, 50, 160,01; on hand at the beginning
of 1877, s1,71O.63; 50, 16O.81 less 81, no.
63 equals $45O.18 during the year. By
taking in the Whole report, Byron lost
nothing.
Let us sum up this work of 1877:
In Hazleton Township we have
found. 50, ,223.N
District of Delaney, ......... 10000
Byron Township. ............. 450.18
Total, .$2,77345
Reported Deficit, ... 2,57345
Excess. ZUU.UU
AS the first report shows deficit of
$2,573.45, and consequently that some
school officers were dishonest; and as
the deficit has been accounted for, this
report may be interpreted as showing
the officers as more than honest; that
is, as there is plainly an trcess on the
same grounds as in the other showing,
there was a deficit; some officer has had
more money than he knew what to do
with, and benevolently placed it in the
school funds All right The schools
can make good use of it. Why this
Hazleton affair was permitted to appear
as deficit, | cannot tell. The change
was noted in the report to the Superin-
tendent, and at the same time the re-
port was mailed. letter was sent fully
explaining the matter
Now for the year closing September
18th, 1876:
At the close of 1873, Como town
ship reported on hand, $ 1883
Fairbank township reported on
nand, ,................ 000.0S
Fremont township reported on
hand, .......... ..... 106.75
Homer township reported on
hand. .................... 1.19O.2s
Newton township reported on
hand. ................... 1,69O.6o
Total ON hand. . s4,799.24
During the year, and before the next
report these townships, were erected in
to independent districts, under the new
law. In the report. these townships do
not appear. The amounts they had ON
hand were divided among the respect
i've independent districts erected out of
the several townships In making their
first report at the close of 1876, some of
the treasurers Of these new independent
districts placed the amount they receiv
ed from the district tO,cn treasurer un-
der the item, ''on hand at last report"
some placed it under the item, ''receiv-
ed from other sources" others reported
it as"tax received" In every instance
in which it was accounted for under
heads other than ION hand at last re
port, the showing might be called de-
fcit if we consider but the two items,
''on hand. at the close of 1873. and ION
hand at last report" at the beginning Of
1876
Did time permit, by comparison of
the books and the reports. every dollar
of this seeming deficit can be accounted
for
If the State Superintendent actually
believed that there is deficit OF 81, ,573.
45, as reported, in the school funds of
Buchanan County, for the last year,
why were the Supervisors not immed-
lately informed?
1t is next to an impossibility to make
reports balance, item for item, unless
district treasurers are careful to place
every sum of money under its appropri
ate head. As to aggregate, the correct
ness of any report may be readily tested
by taking the amount on hand at last re-
port, the amount on hand at the close
of the year. the amount of the sums
paid out during the year, and obtain
from the County Treasurer a statement
of the amount of money drawn by that
district treasurer during the year. This
method is always resorted to when any
report shows the least discrepancy.
Many reports that made bad showing
upon the face were all right when tested.
Reports are returned for correction
when corrections are needed. But the
time is short District secretaries and
treasurers have from the 18th to the
Goth of September in which to make
their reports. The County Superin-
tendent must close his report by the
first Tuesday in October following.
Buchanan County can face that de
felt without fear
w. Z. PARKER,
County Superintendent