The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-09-05

J J5ny l, 1884, to July 1, 1895, ledger pag es
l29 to 13l, 81, lSS.42.
Total, 1896, 643. So.
10 warrants issued July /, 1894, to July
/, 1895, 1924. 243.50.
Io warrants issued July /, 1895, to july
l, 1896, SI37, l2l.3O.
bilis approved in duplicate, (See ledger
pages 39S and 39s, $57l.9S
biiis ION file unpaid July /, 1896,
Total, S2GG, GAS. SO.
This is the balance sheet--of individual
iehger, illustrating the transactions of
the auditor for two years, 1894 to 1896
as 10 appears at the close of the fiscal wear
July |, 1896:
10 TOTAL warrants issued, S261, 1854 80;
ny DIS approved and previously APPROX
ed, S@65, 455. Id; deduct bills approved in
duplicate, S571.0S; deduct bills on file
July /, 1896, S4,711.69; $5,2S3.67; dis
Dul sements in excess of bills approved,
$l,10342.
iienry Davis. overdrawn, page E14, 50.
w; "A. Noble, overdrawn, page 1871,
81, lSS.42; total, 81, 103.42.
lind mo records to show that there
were any unpaid bills on file July ], 1892.
August /, 1892, or July /, 1898, and have
had to verify work from August 1, 1892.
to July 1, 1894, by .itemized check with
warrants against vouchers. | have nc
cepted all vouchers, orders and instruc-
lions given by the board of public works
rs being correct during their term of
office ~
AUDITORS COLLECTION ACCOUNT.
find debts to this account do not
agree with assessments in detail on lien
BOOKS This account is being adjusted
ny your present auditor, and will he cor
rected rs your committee may direct him.
do not think this is very proper ac-
count to be kept; it would he better
should your committee designate some
one else to collect these assessments, and
have your auditor charge these items of
assessments to the collection account of
the collector of these assessments, and
for the collector to report his collections
to the auditor obtain pay-iu warrant and
pay same over To tho treasurer as is your
system in collecting other revenues.
INTEREST ACCOUNT.
have examined each envelope contain
ing interest coupons and find either treas
urer's receipt for coupons or the coupons
as represented on the envelope, with the
following EXCEPTIONS:
January g 1893, warrant 1868, short,
500
January, 1894, warrant 1915, over $50.
July 8, 1894, warrant %. short S15
May l, 1898. warrant 22I0 short $50.
Difference, $l35.
Total, $lG3.
In December, 1896, and January, 1897,
there had been no coupons filed i'm the en-
velopes, but found an excess of coupons
to make this amount, counting coupons
the late auditor had turned over to the
present auditor, or had been pasted into
the books kept for this purpose by Mr..
Noble. Doubtless the treasurer had de
livercd to the auditor coupons for which
he had given receipts tor the purpose of
having them pasted in the books. Count
ing all coupons that could he found,
either in the auditors office, pasted in
books or in possession of the treasurer,
find there are $i05. Short in envclopes
rs above Sl35, making n total of 1910 less
coupons found than there was interest
charged on coupons for the five years
from July l, 1892, to July l, 1897. These
| believe will be found when they are all
pasted in the books us required by your
ordinance. found some coupons were
pinucd to paid warrant, filed in treas
urer's once, some in the auditors desk
and Others in the treasurer's safe. Had
the Treasurer taken up his receipts given
70; coupons at the time he turned the
coupons in to be pasted in the book, there
would not have been any confusion of
this matter. The envelopes are intact
and each year L have filed in a separate
till and marked contents of each. | am
satisfied that the amount charged to in.
terest account for coupons is approXi-
mately correct, and think these coupons
have been mislaid or are still filed away
unbound.
MIR. MOBILES ACCOUNT.
file copy of items making up this ac.
count; as far AS possible, filed wal rants in
their proper envelopes However. in
some Instances could not find them in
the treasurer's Office. You will observe
there are some discrepancies as to dates
of debts of duplicates AMI warrants not
on the warrant register; on my account
kept on individual ledger and the date
charge them on his current account. In
checking up | could not charge them
until found them and could not find
them until paid ny the treasurer, and in
some instances there is considerable lapse
Of time between the apparent date of
issue and payment. In making up this
account use the date of warrant On
my ledger use date OF payment by treas
"rer.
DYER, VAUGHAN & COMPANY'S
ACCOUNT.
find in checking this account their
payments exceed approvals as recorded
by the clerk of Council. 1915. This I
have charged to them and forwarded to
current individual ledger This amount,
If not deducted from unpaid warrants
due them or adjusted in final settle
ment. should be charged to the late audi
tor file itemized account with this re-
port.
COLLECTOR OF CITY TAXES.
The accounts of this Office have been
properly debited with all assessments
made by the c"mmiss "ner of revenue for
CITY toypS law Of 1S0G s,,J o.oi:.1 /, .