Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-10-03
AUDIT OF ROAD ACCOUNTS
The Committee Finds Same Un-
satisfactory Condition as TO
Books and Vouchers.
A REFORM THAT is BADLY NEEDED
In One Hundred the Check
Book is the Only Record OF
Expenditures - Liabili-
ties and Taxes Due
in Each Hundred.

ties ana axes Du0
in Each Hundred.
Under date OF Sept. 25th, William II.
Gibbons and Caleb M. Steward, have
completed their report as auditors OF
road accounts fer the year ended July
lst, 1901. Bids for printing 800 copies
are to be received until October 3D.
Following is the report:
Wilmington, DEL, Sept. %, 1901.-To Hon.
William o. Spruance, Resident Associate
Judge of New Castle County: The under
signed committee appointed BY you to ex-
anime, audit und inspect all the books,
vouchers and accounts of the road COM
mlssioners In each hundred OF New Castle
county and the commissioners of roads OF
Brundywine hundred, pursuant to the act OF
the General Assembly of the State OF Della
ware, approved March LIST, 1888, respectfully
submit the following report:
We earnestly renew the recommendations
made in our reports for the years 1893 and
1900 for the necessity Of some systematic
improvement in the manner OF Keeping
these accounts.
Such books and vouchers as are submitted
to us are totally inadequate for a proper
comprehension of the financial condition OF
the hundreds; in fnct, with one or two ex-
ceLtions, no vouchers as such are generally
understood, have been submitted to us, for
the reason that none were in existence.
We have been obliged to accept the can
celled checks ms vouchers In nearly every in
stance. When it is considered that the yari-
Gus hundreds are spending In the aggregate
about $4,000 per annum OF public funds
raised byFtaxation, without any continuous
system of accounts. such as could be readily
referred to for the details of this exrendi-
ture, it will be apparent that change cannot
be made too soon. When a change OF COM
| inissioners is made during the fiscal year the
books for one-half the year are usully kept
according to the i6eas of the retiring board,
| End for the other half OF the year,on another
| plan. In one case the books have been
claimed as the personal property OF the re-
firing board.
the period from July. 1900, TO January, 1901,
there are no records whatever with the excep-
| ton of check book. In this case we were
| Obliged to apply to the bank for copy OF
the transactions during this period.
From our examination, we have no reason
to believe that the funds are not expended
properly. We merely state that the proper
documentary evidence of it is wanting. II
is perhaps too much to expect high order
of clerical ability for the small sums allowed
for this purpose, but 1t Is of the utmost i'm.
portance to the taxpayers of the county that
the extremely primitive methods now pre-
|
honesty, should be replaced US soon as pos
sble, even at an increased cost, by some
systematic, comprehensive method thai
would be uniform throughout the county.
We deem 1t proper to state that the book.
of New Castle, ChristiaDn and Mill Creel
hundreds are exceptions In some degree Il
the above general remarks, as they are in
teligible and fairly well-kept.
The liabilities of the several hundreds a
state IN the report are based largely upoI
the estimates given as by the commissioner
in each hundred. They cannot be yerifet
from the books as they are now kept.
In the statements of the accounts o
Blackbird and Brundywine hundreds larg
disbursements are designated as "sundr
payments" These payments were in mos
cases made by checks which did not shot
the purposes for which they were drawn, o
the items were so intermineled as TO max
1t impossible to separate them. In the cas-
, Of Blackbird hundred, many Of these check
, were drawn to the order of individual roa
, | commissioners.
, Provision was made by acts of the Jas
General Assembly for funding the indebted
ness of Appoquinimink aud st. George
: hundreds by an issue OF bonds. These bond
have been issued since July LIST, 1901, an
consequently do not appear In the perio
covered by this report.
Caleb M. Steward,
William ii. Gibbons,
j. Committee.
Following are figures from each Q
r the hundreds;
: Appoquinimink = Receipts, balano
\ July LIST, 1900, S3l.66; II. g. Rettev
q taxes, 81, 9S3.67, total, s3,0l5.,t3; dis
r. bursements, including labor, 81, 425. %
II paid on notes, S762. OF; total. e., 908. Il
il balance, sll7.20 liabilities, notes an
bills, So, Ga. 80; taxes due, s657. 43.
a Blackbird-Receipts 81, 955. 27; dill
q bursements, 81, 1863. 81, balance, SOL. Il
!. liabilities, bills, S61759; taxes du'
- $3.50. "a.
I Brandywine - Receipts, taxes, 81
: S57.o3; overdraft. 81, 794.97; tota
Ia S6,652; disbursements. Sc, 652; liabil
ties, overdraft of 81, 794. 81: nots, "a, 30t
= amounts due for labor and materia
n sT09. 6S; total, s6,S0l.6 60; taxes du
h, 81, 72T.69; the hundred owns 60 shar
n of stock of the Wilmington & Gle
n Valley Turnpike Co., valued, with a
A orued dividend, at Sl,005.
# Christisna-- Receipts, s7,243. u; di
n bursements, sc, $751; AT; balance, 1861.
" liabilities, notes, S3,050; taxes du
- S75. 80.
a. Mill Creek Receipts. s6,640. z
m disbursements, Sc, 28S. 10; nalsnc
a. 1852. So; liabilities, notes and bill
nj "a, 100; taxes due, 1882. SO.
al New Castle Receipts, SO. 254. 81 di
"a bursements, SO, 242. So; balance Sll.4
mr. check drawn October 18th, 1898, sll
nj is outstanding; liabilities, s., TAO. 7
he taxes due, S520.90.
~ Pencader Receipts, SO, 1871; di
burssments, 81, 929. 90; balance, 1927. 3
liabilities, 81, $50; taxes due, 1895.
Red Lion-Receipts. s2,06S. 10; d
,st bursements. 81, $40. 81; balances, s257.
al liabilities, $500; taxes due, S3l. "a.
w. ST. George 81, 455. 10; d
hi bursements 4,455. 10: liabilities, estt
,ra of j. p. Cochran, bond, So, 300; Sunc
he accounts, $500; total. $40, 800; ia,
he due, s1,0J6. 10.
ks White ClayOreels Receipts, 80, 4S9.
an disbursements, 81, 458. So; balance, 8:
nd liabilities, bond of Wesley M.
re- Church, $500; notes, $3.50; bills, 1904.
Of total, $l,6j4. 40; taxes due. So, 749.
led