Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1896-12-08

oulce, ana thit Nolume u NoiAn! VI ~"
careful study Of those who direct the
affairs Of the city.
IL has not been possible I'm this instance
TO check the items and verify the accounts
IN this office except as TO recent entries,
but what has been done I'm that d.rec-
ton will furnish n starting point Tor the
next examination and make II practicable
10 check every item.
have examined the methods en-
ploycd for checking the accounts of the
markets and the gas- and waterfalls.
and other accounts requiring special
treatment. and find them correct and
sufficient. The records concerning the
public debt are systematically kept in
the registers and maturity and transfer
books as to details. ana IN con-
densed form by accounts on the gene
raj ledger. The ordinary accounts rep
resenting the appropriations and the
expenditures are simple in form, ana
consist OF credits for the amount OF
the appropriations and charges for the
expenditures under each. The cXpendl-
lures under each appropriation are sus-
tanned by vouchers properly drawn ana
systematically filed. which had the APP
proval of the Auditor when they were
paid. and have since been reviewed as
the various departments have been I'M
der examination. The account with tne
Treasurer charges him with the receipts
and credits him with the disbursements
OF all the departments.
HARD ACCOUNTS TO CLOSE.
The accounts with the City Collector
before the appointment OF Collector
Of Delinquent Taxes. and the accounts
with the latter officer, since that once
was created have been for years IN an
unsettled condition. and, owing TO com
plications which had accumulated du-
ring these years. IL was practically inn
possible to close them This fact was
developed during my examination Of the
Treasurers Office. and an ordinance
was prepared. passed the Council. ana
was approved May 4. 1895. which Will
close these old accounts and enable the
Auditor TO settle in full with both on
GERS annually. All the departments eN-
ccpt the school Board have compiled
with the ordlnano. requiring them TO
file tented bills with their warrants,
and the School Board has agreed TO 90
so I'm future, commencing october LIST.
The uneXpended balances OF $50
brought forward to 1896 by authority Of the
first section of the budget OF 49,
amounting TO SCI 9C5.G3. and the balances
I'm excess of appropriations. closed 10y
the same section, amounting TO anouI
$4,000, making a total Of, say, Slo'tp'
are really an appropriation Tor 1870 vi
excess of the budget. and as the budget
takes the entire estimated receipts, in
excess Of the revenue in sight for the
year.
CONSOLIDATION OF ACCOUNTS.
Towards the end Of the year the Coun-
ell permits the consolidation OF ac-
counts" I'm the various departments ana
so. by the transfer OF credits from one
account 10 another. really makes aGdl-
tional appropriations 20 the amounts OF
the transfers Our present floating debt
is undoubtedly the result of carrying
forward balances. closing accounts over
drawn and consolidating accounts-aided
of course. by appropriations during the
year-in addition 10 the budget, for new
demands or by way of increase Of the
appropriations already made. Every APP
preparation account ought. therefore, 10
be closed at the end of the fiscal year.
requests for the consolidation Of accounts
refused and the Overdrafts OF one year
included I'm the budget Of the next IN
order that the real total Of appropriations
may be brought visibly within the amount
of estingted redsipts. Otherwise the
floating debt must remain undiminished'
with the chances in favor OF It's con-
tinual increase. until. OF necessity, II is
extinguished by the sale Of bonds.
The Auditors account with the City
Collector shows that when the time ar
rives which makes all unpaid bills delin-
quent and liable for penalty. he Is all
lowed 10 carry over, without penalty,
such bills as he hopes soon to collect,
in some cases a very large sum, thus
favoring a few very large taX-payers'
real estate agents. etc, by exemption
from a penalty already fixed on others,
and what is more serious. delaying the
q. ..rsf ffral N.gTN me-
stituting q system which may prove more
dangerous than useful
CThe Accountant here gives q couple or
paragraphs explaining the Importance Of
increasing the membership of the Board
Of Sinking-Fund Commissioners. by adj
ding one member from each branch Of the
City Council, an ordinance 20 which ef-
feet was adopted at last nights session
of the Council)
DUTIES FAITHFULLY PERFORMED.
The duties of the Auditor are hume
rous and varied, and appear i'm many
places throughout the ordinances, and. so
! far as / have been able 20 ascertain. they
! are I'm due time faithfully and properly
| performed. The accounts of the Trea-
| surer's office are Of the simplest posi-
bic character, and represent nothing
practically but receipts and disburse-
ments of cash. which are tabulated 10
! correspond with the proper accounts in
! the Auditors Office. The ordinance re-
/ quirns the Treasurer 10 keep appro-
/ priation accounts corresponding TO those
! I'm the Auditors Office IS not observed,
/ and while the accounts. az they are,
seem 10 accomplish the end in view they
| are not in as dignihed form as the magni-
| tude of the transactions involved would
! seem 10 suggest, or I'm strict compliance
with the ordinance already mentioned.
| The work Of the Treasurer is checked
| daily by the Auditor, and each Office files
| an independent monthly report OF re-
| ceipts and disbursements. which Must
| agree.
The ordinances regulating the two
| offices and the system of checks seem to
| be sufficient. and under those regulations
| the revenues Of the city are well pro-
| tectcd. and cannot be diverted after
reaching the Auditor and the Treasurer
except by dishonesty and collision be-
tween the two officers. At this point the
honesty Of the officials is the only ef-
fectve guard. and no system of accounts
| however ingenious or elaborate, can ever
be a substitute for that
Very respectfully. etc,
CARLTON MCCARTHY.
Special Accountant City Of Richmond.
TRANSFERS OF ACCOUNTS.
The Council agreed TO the transfer Of
certain accounts from one account TO
another IN the Light and Water depart
ments. i'm order TO run them 10 the end Of
! the fiscal year
An ordinance from the Committee ON
| Elections. making II incumbent upon
| registrars to file with the Auditor Of the
city of Richmond sworn statements of the
extent and nature of their services. was
presented ana discussed The measure
also stipulated that where persons had
been registered previous 10 the regular
slection-day. for which charge is made,
the names Of such voters shah accompany
the sworn statement The ordinance was