Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1901-09-03
Loose Transactions Of the FL
Rancial Affairs Of the
County
THEY RECOMMEND ECONOMY
Also That The legislature Amend
Present Law 30 as 10 ObViate
Inconsistencies

Charles G. Kurtz and l.. Scott Town
send, appointed a committee TO exam
inc. audit and inspect the books.
vouchers and accounts OF the County
Comptroller, Receiver OF Taxes and
County Treasurer. Levy Court Com
missioners and Clerks of the Levy
Court. of New Castle county, have sub
mitted the following report to Judge
William c. Spruance:
To the Honorable William c. Spruance,
Resident Associate Judge Of New Cas-
tie 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 Commits
sioners and Clerk of the Levy Court OF
New Castle county. respectfully report
as follows:
The period covered by this audit is for
the year ending June 80, 1901.
The itemized statement of the receipts
aud disbursements for the first six months
of this years report is included in the re
port FOR the year 1900, because the Gen
eral Assembly. az its last session,
amended the law changing tne date Of the
audit from January /, to June 30. OF each
year, so as 10 correspond with the fiscal
year of the county.
We have also made a full summary Of
the Comptroller books FOR the year end
ing June 30, 1901, and give an itemized
statement Of the balance of taxes due
from all sources, and also the list OF
errors allowed by the Levy Court TO the
several collectors, so as TO admit OF a
comparison with the corresponding items
in the next report.
In the Comptroller's general statement
there are four accounts which were over
dawn, TO wit. that for court expenses.
s29S.94; that for convict labor at Jail,
Si5.47; that of the Trustees OF the Poor,
s2.6i2s9; that Of light, power aud water,
s92.6S.
or the first Of these items. the warrants
and orders are drawn by the Clerk Of the |
Peace, the Prothonotary and the judges
and these warrants and orders are not
signed by the Comptroller. and be does
not know the amounts of the orders
drawn by the Juuges until the paid order |
is returned TO him to the banK. The war
rants drawn by the Clerk Of the Peace |
and Profh0notary he ascerians from the !
stubs OF the check books OF those respec
tive officers. The second and fourth items
we believe TO have been caused by mere
clerical errors. as these respective ac-
counts were not overdrawn according 10
the Comptro--- & books as they were
handed to us, and it was only after we
caned the attention Of the Comptrollerto
the fact that several small items which
should have been charged to the above
accounts had been inadvertently and in
correctly charged 70 other accounts which
were not Overdrawn, that the Oyerdrafts
in the above accounts appear. or the
overdraft Of the Trustees Of the Poor,
warrants to the amount OF the 0verdraft
as it appears were Lrawn before June 30,
and charged TO that accounts but checks
to an amount greater than the overdraft
were held by the Comptroller and not is
sued until after the close Of the fiscal
year, and will appear as actual cash pay
ments in the next report.
At the close OF the fiscal year ending
June 30, the cash balance To the credit
Of the general .und was S2,1l2.79, which
necessitated the Withholding from pay
ment Of many claims against this fund,
which were overdue and payable. We
could not ascertain the exact amount Of
claims contracted and unpaid, as many
of them had not been presented, but we
herewith submit a summary Of claims
which we know were outstanding and I'M
paid on June 80, 1901.
Bills aud accounts .............. $40, 40. s8
Warrants, drawn, but not cashed 27,426.sl
Interest on Court louise loan .. 4,sS0o0
Court House loan bond not re-
deemeO .........-. .....-...... luO.UQ
Note in Farmers Bank .....,.. 100000
Antai sr.s -s..ss..s ....ss..f .f.s. Soosubi.l4
In the report for the year ending Jan
uary 2. 1901, we called attention 10 the
fact that no interest had been paid on
the bonds for the refunding Of the Court
House loan, which interest is payable
since July /. 1899. We have gained no
further Information since that report. and
the amount Of interest above noted. was
1880 on June so. OF this year.
The allowances by the Levy Court for
the year ending June 30. 1901. taken from
the table Of the Comptroller's general
statement. wera $37l. .120.35, from which,
IL x-a deduct S10 100 ~ rahafoc on tranu