Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1901-09-03

(which were not actual cash paymentsl.
we have Il net Allowance OF $3O4526.1O, ns
denoting approximately the claims in
Cured during the fiscal year; then. II we
add to this amount the unpaid indebted
ness OF sS3. .OC7l4 outstanding ON June 80,
1901. we have total of s3S7. 59324 as de-
noting approximately the amount neces,
sary 10 have pal1 all claims during the
fiscal year, although il is true that por
tion OF this sum was for claims contract
ed during the preceding year and remain-
ing unpaid on July /. 1900, but as no re-
port was made at that time, the amount
of the outstanding claims on July 1. 1900,
il difficult to ascertain at this late day.
With the increase in the tax rate for
the fiscal year beginning July 1, 1901, the
estimated receipts to the credit Of the
general fund will be increased approx
mntely 100000, making total receipts, ap-
proximately. FOR tnat year Of sSS9,OOO.
We have examined the bills and youch-
ers corresponding with the warrants
drawn and we find great many that
are not on the file. We found a few
which we paid. but not approved in the
regular and proper manner. We also
found few bills which had heen over
paid, but which will be corrected in the
next payment 20 those people, az the
Comptroller knew Of these oyerpayments.
We think il very probable that the
missing bills are correct, but we deem II
proper to suggest tnat all bills shonld be
folded, and endorsed on the back with
the name OF the payee and the amount OF
the bin, and then, placed together in
package form.
We also submit list OF warrants
drawn 10 the order OF some person "0r
bearer" We accept these warrants ms
vouchers for the bills. as we have no
means of ascertainiDg or knowing
whether the money was received BY the
person in whose name the warrant was
drawn.
II Is not within tine province Of onr duty
under the law TO investigate the circum-
stances surrounding the actions of the
Levy Court or any Of the county officials,
whose accounts we audit, but we can
only compare and prove that the amounts
paid and received are true and correct as
they appear, allowing the public to draw
such conclusions as these figures demon
strate.
/ The system Of issuing orders, warrants
checks and so forth on the Treasurer Of
the county is faulty, and in our opinion
Is badly in neeu OF revision. The Comp
trOller is not required to afiix his sigma.
ture TO orders, warrants and checks H.
sued by the judges, the Clerk Of th'
Peace, Prothonotary and County Treas
urer and consequently he has not sucl
full supervision and knowledge OF thl
county's finances ns he shoulU have. I'm
der the present system there Is no one
Who can tell what is the actual cash bal
ance in bank TO the credit OF the count,
at any particular time, without going Z,
all OF these various officers and inquirinl
what orders, warrants or checks they hat
issued. We would. therefore, earnestly
recommend that the Legislature sC
amend the present law as 90 0hviate this
manifest Inconsistency.
an conclusion, we would state as the re-.
suit Of our audit and investigation OF the
county's affairs, that the county's finan.
cial transactions are loosely and
carelessly conducted and we feel war
ranted in saying that il the same econ
Omy were exercised in the conduct of the
county's business as business men
would be a material reduction in the ex-
penditures and a consequent saving that
would inure TO the benefit OF the tax
payers.
Respectfully submitted
CHARLES G. KURTZ.
l.. SCOTT TOWNSEND.
Itommiffep