The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-09-08
THIS rs WORTH WORKIv

fiscal year July /, 1897 and post up to
| September ], 1897.
This was amended by Mr.. Fox to read
At the recommendation oc the expert
accountant and the finance committee ~
The resolution was further amended by
Mr.. Guy requiring the accountant which
might be employed to Ito the work to re-
port TO an adjonrned meeting of the
| Council to be held thereafter.
| Mr.. Buckner accepted the amendments
AVID his resolution was adopted by IA vote
of II to /.
Ii seems that the city treasurer is also
treasurer for the State the school board
and the sinking fund, and the object of
the whole thing is to have an arrange
ment perfected by which the treasurer
will he requii ed tn keep lis rloncy for
his various accounts deposited separately
| The report of the finance committee on
Callihan's report was as follows:
Following is the report of the finance
committee on the Callahan report:
| To the Common Council for the CITY of
| Roanoke: The committee on finance has
taken up the report OF w. T.. Callahan,
accountant, who has checked the books
and accounts OF the city in pursuance of
IL resolution of Council which directed
the former finance committee to employ
an accountant foi that purpose, and sub
mits herewith the following report
thereon, which has been agreed to in com
IL ittee after due consideration:
Office of City Treasurer. to the CO..
lection account Of the city treasurer, mem
toned on page 3 of the report, and also
by supplementary report on page s, in
which it is shown that as of July |, 1897,
the treasurer was due the city the sum
OF S2O, 1927 o. Upon this matter we beg
to report rs follows:
First. AS to the item, due from city
levy, 1894, 81, 025. 81, we recommend that
the treasurer be eXoneratcd on account of
this charge. The city solicitor advises
this course, rs the amoun5 SO charged is
Delinquent bank tax, which could not be
collected within the required time, and
the tickets were held by the treasurer and
not reported delinquent. This was done
under advice of the city solicitor at the
time as it was Thought there might be IA
possible chance of collecting same, fol.
lowing the procedure the attorney gen
eral would take. The State, however.
failed 10 collect its proportions; and we
think, therefore, that the treasurer should
be eXonerated as TO this item.
Second. AS TO the items, due from city
levy, 1898, 2,S2S. 10, and due from tlelin-
quent levy, 1895, S9,024G6, we report
that these items have been paid in by the
city treasurer, through pay.in-wurrants
issued by the city auditor, and is includ-
ed in his August settlement. The treas
urer is due, however, certain ccmmis-
sions for collecting 1895 taxes, which will
be adjusted by n voucher submitted to
Council next month.
Third AS to the items 1862. 70, due
from delinuuent levy, 1890: -, $40 33. due
from delinquent levy, 1891; So, 1925, due
from city levy 1892, total So, 049. 3S. These
items are explained as accruing by i'm.
proper credits, the treasurer receiving
credit for the respective years on the de
linQuent list and leves with the school
proportion that is, the treasurer receiv-
ell credit for twenty-five twenty fifths of
the levy of Sl.25 on the 800 instead of
twenty three twenty ffths. The treas
nrer explains these items by stating that
he accepted the statement of the books
of the auditor on settlement without
verifying the same but that if these
items are found to he due by him, they
will be paid. and he is prepared to do so
mt once. we therefore recous mend that
the adjustment of these matters be re-
committed to the finance committee with
Instructions to ADJUST same with the city
treasurer. and report to the Council
Concerning the manner of keeping the
oookS III inc CreaSufer'S ONCE, and how
the various funds shall be deposited, the
accountant makes the following RECON-
mendation and report:
1.-The books of the city treasurer as to
receipts and disbursements of the city
funds, should, by all means, be kept
double entry. The expense In keeping
his books by double entry will not be
greater or the keeping more difficult than
they are now by the present system after
they are once opered and systematized
think it would be the correct method
to keep the funds of the city, the State
and school separated. Distinct and in
dependent deposits should be made of
ench fund, and separate bank accounts
kept for each. The deposits of tpa city
funds and actual coin and currency on
hand belonging to the city, added to
gether. should ut nil times verify his
cash count with the CITY,"
| The committee is of opino" that this
recommendation OF the accountant is the
proper one. If the books are properly
| kept IN the treasurer's office there need
he no tiuuble thereafter concerning the
adjustment of charges 10 the treasurer's
Office, or the over payment of any claim.
| Thf committee therefore recommends the
adoption of the following resolution;
Resolved, That tue city trea surer he
and is hereby instructed to keep or cause