The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-09-05
CALLAAAN'S REPORT.
continued from page L

be discontinued, and the same be linked
l II on every page. | find considerable
difficulty in locating items on his books
from the fact in greater proportion Of
work are no dates. Sometimes months
are omitted. and in IL great many in
stances the year is not noted, and the
only means of finding or locating the
date is by finding the beginning of Il year
ard run forward or back ward as the
place may be. Upon this hook 1 have
carried all corrections through the entire
work, and have adjusted same to the au.
ditor's books and the balances agree as
of July LIST, showing the cash ON hand
Mt this date $7l ,149.34. q refer to cages
1914 and 1875, cash book, and page % of the
general ledger.)
have compared this balance with the
treasuter's deposits, and find that he has
deposits as follows OH July LIST, 1897:
National EXchune Bank, sci, 1895.
First National Bank, $50, 100000.
Total, %71 1895.
The books of the city treasurer as to re-
ceipts and disbu rsements of the city
funds should by all means be kept by
double entry. The expense of keeping
his books by double entry will not be
greater or the keeping more difficult
than they are now by his present system,
after they are once opened and system.
lied. think it would be the correct
methods to keep the funds of the city,
the State and school separated. Distinct
and independent deposits should he made
Of each fund, and separate bank accounts
kept for each. The deposits OF city fund
ard actual coin and currency on hand
belonging to the city, added together,
should Mt all times verify his cash &C
count with the city. BY this mode of
accounting the city could Mt any time de.
termine the condition of its treasury by
actual count of the currency, coin and
deposits. 49,
Warrant Ids, S. 90; warrant $50. Sl4. 90;
warrant 40, So, 90; warrant 100 81 %:
warrant pol, $567.70; warrant 2l5, 81. 90,
] find charged in the trensurers cash
book twice, Sc ptcmber, 1892, on page 81:
also on page 3S3, June 1893. Warrant
No. 1927, $3.50, to w. A. Glasgow. Jr.,
find CHARGED twice on page 1873, Jan
uarv, 1898, and on page 5l5. November,
lSD5. Each of these items have de-
Quoted from the treasu-er's disburse.
ments as they are evidently clerical err
rors, As they a-e all entered RS being paid
to the same parties in each instance; and
no duplicate warrants found for any one
of them. Warrant 1895 to G. w.
Thomas, january s, 1898, for criminal
charges, S164.50. Envelope contains jury
claims, Sl7l so.
Balance due treasurer $40 CO.
file envelope and tickets You can
instruct auditor to make voucher for bul-
ance.
find warrant No. ATS. December s,
1896, on the stub marked ''void.'' On
page ] IL Of the treasurer's cash book, in
the m3nth OF February, 1897, this num-
her for $l1.00 was paid to the order If
w. a. Noble; warrant No. 4.796. Jan
uary 9Th, 1897. stub marked ''void," on
cash book, page 1T, find this number
paid to w. A. Mobiles order for $1,000;
warrant 4,11S, stub marked ''void," w.
a. Noble, $1,000. Warrant 1855, stub
blank, and WAS to the order of w. a.
Noble, on treasurer cash book, page a,
November, 1896, for $50. 90, on page 1877
of cash book-these items are cut ont
and deducted from total disbursements.
same having been refunded t. the treas.
urer and warrants taken up by Mr. Noble
These warrants, with the exception of
4,055, were countersigned by the clerk
of the council in blank and left with the
late auditor that he might use them in
payment of bills on file in the regular
course of business, while the clerk was
busily engaged in writing up the ] ournal
OF Council for this month.
AUDITORS OFFICE.
IN making examination of this Office,
| have checked each individual warrant
with voucher put in envelopes, numbered
and filed by the auditor from July LIST.
1892, to July LIST, 1894. Beginning with
July lst, 1894, have made an individual
ledger, recording each individual transac-
ton to July ist, 1896, at which time your
late auditor commenced m individual
ledger, and which has been kept to this
date. have checked this ledger by
items from July LIST, 1896, to July LIST,
1897. have also checked each warrant
issued and splits of warrants from July
LIST, 1892, to. July LIST, 1897, with the
payment OF the same by the treasurer,
as recorded in his cash book. In doing
this l have at intervals on one, two
or three months, where 1t was prac.
ticable to strike balances, made up lists
OF unpaid warrants, and verified the
warrant, ISSUED by he auditor with
the payment of the same by the treas.
urer and adjusted their accounts; and in
doing this have found that warrants
were issued by the late auditor either in
duplicate or without reference to the ap.
prevail OF Council, as noted IN the account
| OF w. A. Noble, herewith filed, with en-.
velopes and papers pertaining to each
item to which | refer In making IN
ledger CT individual transactions July
LIST, 1874, to October 10Th, 1895, the date
OF conntersigning warrants by the clerk
OF Council, found it very difficult to find
To whom warrants should he charged, as
IL was common for him to Issue one war
rant covering the payment of u number
of per5ons on pay roll without noting to
whom these amounts were ro.be debited
For instance, Riley 81 Tinsley are charged
October 10Th. 1894 with warrant No G42,
5000; Warrant No. 643, S9i.19. These
two warrants are issued doubtless in pay.
ment of orders given them bv street
hands, but as there are neither orders nor
records of these OH the books or ineve.