The Wilmington daily Republican., 1901-09-03

REPORT.

JuuSS oPA u0nSS wv AVAAV"'u6 ~
port today:
To the Honorable William c. Spru.
ance. Resident Associate Judge
of New Castle county:
The undersigned committee ap-
pointed to examine, audit and in.
spect the bcoks, vouchers aud &C.
counts Of the County Comptroller.
Receiver Of Taxes and County
Treasurer, Levy Court Commits
sioners aud 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 re-
celpts and disbursements for the
first Six months Of this years re-
port is included 10 the report for
the year 1900. because the General
Assembly, at its last session,
amended the law changing the
date ol the audit from January lst
to June 30th, OF each year, so as to
correspond with the fiscal year Of
the county.
We have also made a full sum.
mary Of the Comptroller's books for
the year eating June 30th, 1901.
and give an itemized statement OF
the balance OF ltaXes due from all
sources. and also list OF errors
allowed by the Levy Court 10 the
several collectors. so as to admit
Of comparison with the CORE.
spending items in the next report.
In the Comptroler's general
statement there are four accounts
which are oyerdrawn, owit. that
ior Court expenses, sos. ga; that
for conv'ct labor at the Jail. $45. Al;
that OF the Trustees OF the Poor,
s. OLE ~; that of light, power and
water, $92.bS.
Of the first of these items. the
warrants and orders are drawn by
the Clerk OF the Peace. the Pro-
thonotary and the Judges, and
these warrants and orders are not
signed by the Comptroller. aud 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 ascertains
IRON the stubs Of the check books
Of those respective officers.
The second and fourth items we
believe to have been caused bv mere
clerical errors, as these respect tive
accounts were not overdrawn ac-
co.ding TO the Comptroller books
as they we're handed to US, and 1t
was only after we called the atten.
ton 10 the Comptroller 10 the fact
tina. several items which should
have been charged to the above
accounts had been advertently
and incorrectly charged to other
accounts which were not.overdrawn,
that the orerdratts in the above &C.
counts appear.
But we could not ascertain the
e&NSt amount OF the claims con-
traEtcd and unpaid, as many Of
thcR had not been presented, but
we herewith submit the total
amount due. being $50, ,067. IA.
In the report for the year ending
January I'd. 1901. we called atten.
ton 10 the fact that no interest had
been paid on the honda for the re.
funding OF the Court House loan,
which interest is payable since
July lst. 1901.
With the increase in the tax rate
for the fiscal year beginning July |,
1901, the estimated receipts to the
credit Of the general fund will be
increased approximately $50, 100000
making total receipts. appr oxi.
mately, for that year OF S3S9,000.
We have examined the bills and
vouchers corresponding with the
warrants drawn, and we find
great many that are not on the file.
We find a few which were paid but
not approved in the regular and
proper manner. We also found
few bills which bad been overpaid,
but which will be corrected in the
next payment TO those people, as
the Comptroller knew Of these over.
, payments.
We think it very probable that
| the missing bills are correct, but we
, deem it proper to suggest that all
bills should be folded and endorsed
Oh the back with the name OF the
payee and the amount OF the bill,
and then placed together in pack.
age form.
We also submit list of warrants
drawn 10 the order OF some person
''or bearer We accept these war.
rants as vouchers for the bills, as
| we have no means of ascertaining
or knowing whether the money was
received by the person in whose
name the warrant was drawn.
II is not within our province of
our duty under the law to inyesti.
gate the circumstances surrounding
actions OF the Levy Court or any OF
the county officials, whose accounts
we audit, but we can only compare
aud prove that the amounts paid
and received are true and correct
as lhey appear, allowing the pub
lie TO draw such conclusions as
these figures demonstrate.
The system OF issuing orders,
warrants, checks and so forth, or
the Treasurer of the county is faul-
ty, and in our opinion is badly in
need of revision. The Comptroller
is not required to atiix his signature
TO orders, warrants and checks is.
sued by the Judges, the Clerk of the
Peace, Prothonotary and County
Treasurer, and consequently, he
has not such full supervision and