The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1899-10-19
EXAMINER ROSSON MAKES REPORT
ON CITY OFFICERS AND FINANCES
Makes Many Recommendations But
Shows Few Grave Errors There
Are None of the Sensational
Developments Which Had
Been Expected.

Mr.. George T. Rosson, who was en-
ployed to examine the accounts of the Off
GERS OF the city of Birmingham made mis-
report to the board of aldermen last night.
1t wpas referred to a special committee
composed of Walter Moore, Altman, Nc
Anally Rambo and Lynagh. This commit
tee win meet at $3.50 this morning to con-
slider it.
The report was accompanied by a bill
for $500 from Mr.. Rosson for his services.
The report is as follows:
Birmingham, Ala, October II, 1899.
Hon. w. M. Drennen, Mayor, Birmingham,
Ala.
Dear Sr:-In obedience to your instruc-
tions, l have carefully and fully examined
the books, accounts and vouchers of the
officers of the city of Birmingham for a
period of time from January J., 1895, to
June l, 1899, and beg leave to submit the
following report and suggestions with ex-
hiDits A to attached:
Auditor and city Clerk, Exhibit a TOT
I examined The books of this department
and found the clerical work correct except
two counterbalancing errors of 800 each
in tho auditors trial balance for May, 1899,
which | had him correct l found great
many irregularities in the vouchers and
warrants, as per the following exhibits:
A. Vouchers not properly signed..$ 6,342 50
b. Vouchers not signed by the
auditor being eorrect........ ,$2lS502 SO
c. Vouchers not approx
ed by the ohairmen of
the finance committees,
viz:
w. H. Kettig, chair
man, 1885. ..$103.076 is
II. u. Gray, chair
man, lS91-9S-99... 1871 $3.50, 4fS 90
ID. Bills without the signature of
the proper officer to show that the
goods were received. -. :. =. 12226 02
A number of bills not included in this ex-
hibit were marked received by H. B.
Gray and w. ]. Pearce, who were not the
proper officers to certify to that fact, as
they did not receive the goods.
T.. Warrants drawn to order not
properly endorsed. ....$ 9,160 SO
missing Vouchers...... 1872 55
1t was impossible to ascertain from the
minutes whether the greater part of the
warrants issued were authorized by the
board or not, as only the specific appropria-
tons were stated therein; an entry each
month stating that "sundry bills were read
and ordered paid" being the only authority
shown by the minutes for all other disburse-
ments.
The state of affairs thus shown was start
ling, for with an auditor VINO made out
vouchers and drew warrants without certi-
Tying to the correctness of a large proper
ton of the bills, chairmen of the finance
committees who read out and had passed
by the board numbers of vouchers which
they had not approved, and minutes that
had no record of what bills were passed
by the board, the opportunities for defraud-
ing the city were practically unlimited
On May 10, 1895, a resolution was passed
requiring all bills to be endorsed by the
chairman of the committee for whose de-
partment the goods We're bought, the cor
RICHNESS of Hhe prices and terms attested
to, and the correctness of the weights and
measures shown by the signature ON the
bill of the officer receiving the goods, and
no bills were to be paid until so certified to.
The duties of your auditor were thus clear
ly defined, and he should not have pre-
sented them before the board for payment
until this was done and the chairman of
the finance committee had approved Them
would respectfully offer the following
suggestions about the management of this
department:
Require the auditor
May 10, 1895, having all bills properly GER
tilted to.
To furnish the mayor and chairman of
the finance committee with a list or pay
roll of all bills which are to be presented
to the board for payment, and when passed
by it, to make an itemized list of same on
the minutes.
To draw all warrants to order, and When
they are returned by the bank as paid,
examine them, and if not properly endorsed,