Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-09-05
found the audit for the year ending
June 30th, 1901.
Respectfully submitted,
Charles O. Kurtz,
u. Scott Townsend,

REPORT FOR YEAR ENDED JUNE 80, 1901.
To the Honorable William G. Spru-
ance, Resident Associate Judge Of New
Castle County.
The undersigned committee appointed
to examine, audit and inspect the
books. vouchers and accounts of the
county comptroller, receiver OF taxes
and county treasurer, Levy Court COM
missioners and clerk of the Levy Court
OF New Castle county, respectfully re
port as follows:
Tho period covered by this audit il
for the year ending June 30tb, 1901.
The itemized statement of the receipts
and disbursements for the first six
months of this years report ia included
in the report for the year 1900, because
the General Assembly, at its last ses-
sion, amended the law changing the
date of the audit from January lst to
June Both of each year, so as to cor
respond with the fiscal year of the
county.
We have also made a full summary Of
the oomltroller's books for the year
ending June Both, 1901, and give an
itemized statement of the balance OF
taxes due from all sources. and also tine
list of errors allowed by the Levy Court
to the several collectors, 80 as to admit
of comparison with the corresponding
items In the next report.
In theh comptroller's general state
ment there are four accounts which
were overdrawn, to wit, that for court
expenses, s29S. "a ; that for convict labor
at Jail, s45. AZ; that of the Trustees OF
the Poor, S2,6l2. 30; that OF light,
| power and water, S92. IS.
OF the first of these items, the war
rants and orders are drawn by the clerk
OF the peace, the parliamentary and the
| judges, aud these warrants aud orders
are NOT signed by the comptroller, and
he does not know the amounts of the
orders drawn by the judges until the
paid order is returned to him from the
bank. The warrants drawn by the clerk
of the peace and prothonotary he as
Gel tRins from the stubs of the check
books OF those respective officers.
The second and fourth items we be-
lieve 10 have been caused by mere
clerical errois, AZ these respective au-
counts were not overdrawn, according
to the oomptroller's books Us they were
handed to lis, and il was only after we
called the attention to the comptroller
to the fact that several small items
which should have been charged to
the above accounts hau been inRd.
vertently and incorrectly charged to
other accounts which were not over
drawn, that the oyerdrafts 10 the above
accounts appear. OF the oyerdraft Of
the Trustees of the Poor, warrants to
the amount of the oyerdraft as it sp-
pears were drawn before June Both, and
charged to that account; but cheeks to
an amount greater than the overdraft
were held by the comptroller and not
issued until after the close of the fiscal
year, and will appear as actual cash
payments in the next report
AT the close Of the fiscal year ending
June Both, the cash balances to the
credit of the general fund was 50, 1l2. 10,
which necessitated the Withholding
| from payment Of many claims against
this fund, which were overdue and maya.
BILE. We could not ascertain the exact
amount of claims contracted and up-
paid, as many Of them had not been
presented, but we herewith submit a
summary Of claims which we know
were outstanding and unpaid on June
30th, 1901: