Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1895-07-11
These and Other Strong Words Used by
the Subcommittee.
REPORT OF ACCOUNTANT BOUDAR.
He Explains How He Got Figures Used
in Ills Table.
WHO Is RESPONSIBLE FOR TT.
Recommendation That the Estate
and Bondsmen Of ur. Adams lie
Ueard-Action Deferred.

The result of the gas-works investiga-
ton was laid before the Light Committee
last night, and the shortage in the ac-
counts of the department was shown to
aggregate s25.@s2o.
The report Of the subcommittee. based
upon that of Mr.. Boudar, VINO went over
the books, revealed the fact. as antici
pated in the Dispatch, that the irresuarI-
ties extended through the entire term Of
office OF the late William c. Adams.
The bulk OF the deficit was in the ac-
count of coke sold, the books showing
sales amounting to s22,N7.6j The deficit
i'm the gas-tar account Is Sl.263.i9. and in
the receipts from ammoniacal liquor
$500.
Mr.. Adams became superintendent OF
the gas-works July ], 1856. and the report
shows that the deficit i'm the accounts
of the department ran this way: First
year. $I.55s.S5. or Is per cent. OF receipts;
second year. $3,l7L1l, or u l-2 per cent;
third. s3,7207i. or II per cent; fourth.
S2.7S6.7l, or u per cent; sfth, s2,S5l.96.
or 10 l-2 per cent; sixth. A.5So.53. or lG
per cent: seventh. s3o62.e5, or IL IL per
cent: eighth. 1861. or % per cent; ninth
July to May, s22l.5I, or % per cent.
As indicated yesterday. one of the
largest items In the deficiency IS that OF
coke furnished upon the orders Of en-
ployees and deducted from the payroll
but not entered on the coke books. This
amounted to sl0G2s.i5.
Mr.. Boudar's report. embracing a de-
tailed statement and an explanatory LETT
ter. was handed Chairman Branch, of
| the subcommittee, Tuesday evening. Mr..
| Branch then prepared the sub-commit-
tees report, which was presented To the
full Committee on Light when that body
met, at go o'clock 'ast evening. The
members present were Messrs. Grimes
! chairman. Branch. Davis, Noble, Wal
lersteln, and Vaughan The absent mem
beers were Messrs Caskie. Hardwicke.
and Starke. Besides the members Of the
committees were present Mr.. H. H. Bou-
| dar, the expert accountant: Mr. William
p. Knowles. Superintendent OF the Gas
Works: Gas-Inspector Joseph VI. Shell
ton. Thomas j. Walsh. foreman OF the
| Lower gas-works, and Book Keeper John
| +. Meredith The session was an open
one. and there were a good many specta-
| tors in the room.
THE REPORT PRESENTED.
The Chair stated that the meeting had
| been called at the request OF the sub
| committee, and Mr.. Branch dts chairman
presented the following report on behalf
| of himself and associates:
Nj. John r. Grimes. Chairman Commit
tie. on Light:
| Sir.-Your subcommittee beg leave to
offer the following report Of the books
and affairs OF the lower gas-works:
our committee made an examination Of
the books, and finding many accounts I'M
balanced. some not having entries made
since 1891. erasures in places where bal
| ances had evidently been forced. the era
sures having been made since a balance
| sheet had been asked for by the commit
, tee, numerous clerical errors, and such
| glafing lack OF proper system, and seeing
| Furthermore that no proper examination
| could be made without checking of item
by item, We engaged the services of MIR
H. b. Boudar. who. being in the Auditors
office had facilities and opportunities 10
| complete this work in shorter period
than any one else.
into since July !, 1855. with the following
results OF which We enclose detailed
statement. showing monthly receipts for
coke. tar ammoniacal liquor. lime, and
Junk. and amounts paid by Superintend-
ent Adams into the city Treasury for the
same. and showing deficits for each year.
each term of office and Superintendent
Adams's entire incumbency.
At the end OF June. 1887 there was de-
fciency OF s3,55sS5; June. 1855, $685. SO;
during Superintendent Adams's second
term an additional shortage OF s5.50I.i5:
during the third term, ending June -,
1892, S7,4l2i9, June. 1888. s3.e62.6j. At this
period the sale OF coke was stopped.
owing To the water-gas plant, and for
1894 the shortage was 1862. and from
June 90 1884. TO the end 80 April. 1885, the
discrepancy dropped to s22l.37, but as will
be seen by the detailed report everything
sold In the last two years only amounted
| To 3eO2 70 and ssll 80. respectively; so the
shortage In these years amounts TO
about . per cent. OF the entire receipts.
The total sales from July /, 1886. to June,
1895, were as follows:
Sales Treasurer. Deficit.
| Coke .si5i. 7so q sl2s.s72 rs s22.s G5
Tar >. 22.759 . q. 49, 70 l,2s3 10
Iiouor loli6 % 923l Al $50 O6
Total deficit ......................S2 1856 %
UNNECESSARILY LOOSE METHODS.
Nothing but the looseness OF method,
collusion. blindness 10 the city's welfare.
or incapacity on the part OF the clerk and
foreman, and entire apparent lack OF tx
animation OF accounts could have allowed
thk, long and continued series OF deficits.
No cash-book was kept. The book-keep-
ers received the money from the sales OF
coke and settled nightly with the for '-
man. He In turn made his settlements
with the Superintendent each week.
Neither clerk nor foreman took any re-
CENT for money so paid, both clerk and
foreman stating that the Superintendent
proved the money each time he receiy,
IL by the coke book, which is the Only
record. No record was kept of daily re-
ceipts for lime. Thu Superintendent re-
ceiyed all moneys for tar and ammonacai
lIouor and kept book purporting TO show
the dates and amounts OF the same.
There is absolutely no check on the
amount Of these sales.
The book keeper. instead OF making en-
tries Of receipts from his own books. used
slips obtained by the Superintendent fror,
the Auditor Of the city. showing what he
had paid into the treasury. thus baiancirs
books, and not showing the discrepancies
which. posting from his own records
would have become apparent each year.
| A regards Junk and lime, no figures are
obtsinsble.. except those contained In the
euperinfsudsnts report TO the Auditor.
- re srs compelled 70 take them ~ ac-
sounta No veceEd having been kept ~ all
: ~ Z g. x. a g. 3 - a 3 3 e y ~