The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-09-07
- / WA WE'LL DONE.
The Work Performed by Mr.. Jacobs Was
Entirely satisfactory

A1heiiStS CstIiSluCtOTy
AS reference was incidentally made by
The Times in II former issue to the audit
of the books of the city officials by Mr.
II. Is. Jacobs, in 1895, 1T is but Just to
Mr.. Jacobs to now say that an examina-
ton of the instructions of the finance
committee to him, his report and the eH-
hibits Herewith submitted, show that he
has fully performed the work that was en-
trusted to him as the then existing condi-
lions would permit. When first con-
suited by the committee Mr.. Jacobs en-
planned that a detailed check OF the var
ious departments of the city would in
volve several months of arduous work,
which he could not undertake for the APP
preparation allowed by Council, which
was one hundred dollars.
The committee, in u letter of instruc-
tions, outlined the work that they wanted
done, which embraced in he main an ex
animation into the system of accounts
then in use in the various departments,
and such recommendations as would i'm
prove the system and introduce proper
checks in the future conduct of the bus
mess handled in the several departments.
The reason for desiring the examination
into the accounts was stated by the COM
mittce to be Il desire to comply with tho
rule Of Council which required the finance
committee to make an annual examine
ton of the city's accounts, which the
committee cou Id not then find time to do.
There was then no suspicion of any ir.
regularity attaching to any of the city
officials. The city was then without
funds to pay the warrants that were be.
ing issued by the auditor for it's outStand-
ing obligations. And au the time that
MIR. Jacobs report was submitted there
were outstanding in the hands of third
parties such warrants aggi egating over
$50 600, as shown. by the books of the treas
urer and auditor.
70 have detected any irregularity on
the part of the auditor in issuing unau-
thorized warrants, it would have been
necessary TO have gotten in all of these
outstanding warrants, and because of the
wnrrant-splitting practice, to have opened
individual accounts with all parties with
whom the city had dealings. 1t is OBJ
vions that this work, if it could have
been done Mt all, in the then condition of
affairs, would have necessarily required
even more time than was expended by
Mr.. Callahan, who had this data ut hand
in his recent check. The audit of Mr..
jacobs was thus necessarily limited to
comparison of the stubs Of the warrants
with the books of the auditor, and war.
rautsim properly issued We're not entered
thereon. Oh
The cash balance as shown by the au-
ditor's accounts Tailed with the amount
shown 10y the records of the treasurer.
The work of Mr.. Jacobs was faithfully
and efficiently done, and his report con
taind number of valuable suggestions
for the betterment of the system of &C.
counts employed III the various offices,
chief of which was the check introduced
on The warrant system, requiring all pay
out warrants (Which hitherto were issued
by the auditor alone) to be countersigncd
by the clerk of Council.
These suggestions were adopted by the
Council with most satisfactory results.