The Worthington advance., 1879-05-01
THE FINANCIAL REPORT.

Anothtr Letter from a "Country Rustic"
The Finauciul Report further Re
rie,ced.
EDITOR ADvANCE: In review of f.
nanciaI reports in the ADVANCE Of the
18th we mentioned the omission ofS 900
in the account of cas-, rec ii,ts. Also the
fact that erroneous entries of nearly
$4,000 had bee made classed as dis
bursements.' which were shown 10y an
other part Of the report not to have been
paid.
disbursements as used in the re-
port appears to be Il very indefinite
term. When applied to county funds
on which county orders are issued, it is
evidently intended to apply to them.
Such amounts, however, are carried for
ward and are included in the grand to-
TIL the same rs if they represeE ted cash
payments. Possibly the term may be
properly used in either sense, rs repre-
sentiny orders given out, or it may be
applied to cash payments. Positively,
however, it should not beapplied to both
in the same connection with amounts
| of cacl, extended III the same column in
the same account.
The grand total Of disbursements is
written out with Il grand flourish in red
ink (posted ut the Court House, $29,-
39G.05, us if it represented that amount
in accounting for cash received. It is;l
fictitious exhibit, Wellcalculated to de-
ceive. Whether or not that was the i'll
tent we are not prepared to say, but it
has undoubtedly had that effect. Basl-
ness mpl, and farmers as we'll, taking Il
superficial glance 1T the figures have been
led to believe that it was creditable
showing of the county's finances.
It includes six thousand dollars
which, though in one sense may have
been ''disbursed," lin orders,) has not
been paid, besides the OMISSION of ST.
900 us above stated.
In the recapitulation, cash OH hand
for the General Revenue fund March l,
1873, is stated ut $4744 The facts
are. rs will be seen by referring to the
report of that date, that there was then
reported las assets, cash on hand Gen
eral Revenue fund 81 ,2,4 32, 4 differ.
ence OF over $50, again on the wrong
si!le of the Ledger account. "County'
will please tally $500 more. Value re.
ceived in ''Bruins.''
The interest account appears to be
badly mixed. In the first place it is
mentioned us disbursement interest
fund. 1855 OF
2l, Interest and debt fund.-
receipts, tax collections, 1850 81
I'd, Disbursements ~ sc
''"Ba'ance interest fund on
hand S1,G06 OF
Sd, las representing cash on hand AS as.
sets ''county interest" leash on hand
$6A.Oe. Whether this is intended tC
r'present one and the same fund seems
t. be Il matter Of doubt. Neither two
Of the three different statements can be
made to show the same results. There
was on hand March l, 1878, for this par
ticular fund us per report of that date
$570.21 which is wholly omitted in max
ing up its account. Brains are un
doubtedly w':rth premium. The
qnesti"n however, is getting to he Sc
rious one a to whether we are not pay
ing too much for the use of them. This
is the only fund Oh the lis: to which
disbursements have not been made
III excess Of receipts.' "County'' will
please tell us how mucl, cash was reall,
on hand for the "interest fund.-" inter
est and debt fund.-" ''county Interest," ,
etc. ''B'ainltss Farmers" have not tht
capacity to make it out. The greatest
mystery after all is in regard to dis.
bursements in EXCESS OF recpipts.'
State Fund paid State Treasurer in ex
cess, ETC., S1.3O8 ~
Scho'l Fund in excess, ETC.. 15S s.
Town aud Village Fund, etc, 159 +
Each and every fund, except interest
is on the same list to greater or less
exter:, aggregating thousands of dol
lars whicl, evidently must have come
out OF their own pockets. as tits in ''ex
cess" of amounts received from the
public fund. County" had bettertakf
Mpa contribution to reimburse them
They have evidently made fearful sacri
tices financially and intellectually. II
takes piles of money to make so man,
disbursements" il ''excess of re-
ceipts." 1t takes lots of '"Brains, tt
run the county," 1t takes ''inte]li
gence, any amount of it, to make ur
such reports and to make them satisft1c
tory. 1t takes practice, official and DO
l'tlcal schooling. Nothing short of 4
graduate can Hope to attain the amount