The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1893-05-13
THE EXPERT REPORT.
Wilson Makes Some Suggestions
to Douglas Young.
THE CONCLUSIONS ARRIVED At.
Board Of Public W orks Gives It Up and
Sends the Document to the City
Councu-Bill to BE Cut Down.

The report read very different to what It did
when Young read it over to me this morning."
said Commissioner Van Brocklin yesterday afler-
noon when Secretary Heifner had concluded
the reading OF the experts report on the water
department.
81 don't know now" remarked Commissioner
Wolfe, whether Wilson owes the city or the
city owes Wilson,"
Yesterday morning Douglas Young and John
Grulkrauz finished their report upon the ex-
animation of the books of the water department.
and it was read at the meeting OF the board In
the afternoon. Commissioner Van BrocSlin
was asked what he meant by his remark, and he
replied:
IL was in Young's Office and heard Wilson
debating part of the report There are things
in it that were not there when the report was
read to me-
The report itself is not very long, but the list
OF errors covers several sheets OF account paper
II lie as follows:
Gentlemen: We herewith submit the result OF
Office.
In accordance with your instructions we com.
menced our work with receipt No. 6,e!i, June o,
1897, and ended with March 81, 1898 Our WORK
covers the consumers iedgers ouly.
We have to report that It Is utterly impossible
Tor US TO check out the debts on account of IN
completeness OF the assessment book aud lmper-
iect method OF the entries.
The ledger accounts have never been checked
With the assessments.
A balance to prove the correctness OF the books
has never been taken.
We ind many accounts that are balanced in
he Old ledgers flS9tl that are not carried into
the new ieegers uo95l. Whether these parties
continue usi;g city water or not without being
charged We are unable and have no means OF
determining.
1t being impossible to check the debts, we
have assumed that they are correct.
b We have checked out the cash credits with the
receip. stubs and other credits with the credit
memorandum on file. Many OF these mem.
Orandum slips read "Overcharged," without
further explanation or authority.
We find mat the footings OF the receipt stubs
correspond with the treasurer's receipts 10 q
cent.
We find many errors and discrepancies. They
are classified aud enumerated as follows, to-wit:
Here follow the account sheets.
In conclusion, We have to report an utter lack
OF system in the conduct OF the office.
We fluid entries, both debit and credit, having
been made without authority or explanation.
That this condition has existed since the
ownership of the water works by the city: that
ex-superiuteudeHt Wilson hes improved upon
the methods OF ais predecessor to considerable
extent
That there 10 not proper division of labor in
the Office
That the Office cannot be conducted properly
till business-like system of accounts shall
have been devised and put into operation: till
reign.
The following are the headings with brief re-
marks made by the experts; Receipts not
credited, $l453: cash credits in ledger not
checked out, $500; errors in posting forty,
amount posted, $l51.50; right amount, $i63.S5.
There is q list of eighty-two differences be-
tween the balances in the old ledger and the
new. totalling as follows: Old ledger debts,
Slo2. 81: new, Si9s50; Old ledger credits, $23 55
new, $A75.
There are 40 rebate credits that do not check,
amounting to $T72.50. The report remarks as to
these: sin naming here the rebate credits that
do not check We have to Eay tina. many OF them
are for vacancies, rebates or errors; they not
shown as such, however, by any entry or memo
ranoum that We cen find in the Office"
The credits that do not check out in the new
ledger are over twenty-five. aud amount to
$lS7.49.
The report continues: "There has been so
much said and written about the Chinamau,
Yik Wah's account, that it is deemed advisable
to submit herewith copy of the account as it
appears on the ledger" The entries in from
January /, 1892. to December 81, 1892, show
monthly debts of SIS and credits of SIS, excep:
during July, August, September, October and
November, when there are debts only, leaviu.
a debit balance of s7j. The account of 1898 be-
gins with debit balance on January OF $275,
and the account is given as follows: