The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1903-10-23
Some Discrepancies Caused by Care
iessness or Oversight.
Attention Is Called 10 Several Bad
Practices in Use.
Recommendations Made Will Lead
to Better Results.
From Saturdays Daily.

rum
The following are some portions of the
report submitted to the council last night
by Hugo Schlenk of St. Paul, the expert
accountant who has been examining the
city's books for the past three weeks or
more:
| am happy to inform you that nothing
feet upon the integrity of any official.
Some discrepancies which L will report
upon have been found, but these l feel
assured are caused by carelessness or
oversight. The principal trouble that L
find with the city accounts is the almost
hopeless ENHANCEMENT of the various
funds balances, caused | believe by the
various interpretations placed upon your
character by the city officials and coun-
Gil, each seeming to have an independent
Interpretation and each keeping the ac-
counts in accordance with their opinions.
The former city recorder evidently dis
regarded the city's books. as 1 find his
annual reports have not been compiled
therefrom, but from his fyleaf memoran-
dunn.
In 1899, at the time Mr.. Donaldson
submitted his report, there was an at
tempt made to reconcile the accounts of
the treasurer, and recorder, but it seems
that the outstanding city orders were not
folra init lo,tIo md
therefore did not agree; the fyleaf
memorandum also differs in some re-
spects. Up to January, 1902, all from
tage water taxes were placed to the
credit of the sinking fund, but the
charter provides clearly that this tax
should go into the waterworks fund.
Since the present recorder has been in of
fee, harmony in accounts again seems to
reign. and these collections are placed
into the waterworks fund There has
been subverted from the waterworks
to the sinking fund on the recorders
books the sum of $606S.5l.
In January, 1902, the treasurer, fol-
lowing instructions of the council, plac-
ed $4,000 license money to the credit of
the read fund, while the recorder placed
this amount to the credit of the current
fund, and again in August, 1902, $1,000
of license money is placed by order of
the council to the park fund on the
treasurer's books, while the recorder
places the credit to the current fund.
Not Properly Entered.
| find that practically none of the
amounts paid out of the various funds
for the reduction of the floating debt
have been properly entered against those
funds on the city's books, although the
recorders fyleaf memorandum shows the
charges These should be entered on the
books. Mr.. Williams claims that it
would be illegal to make such entries,
having been illegal [ think he is incon
sistent here. He was party to the pay
ment, inasmuch as the order on the
treasurer had his signature, and [ should
think it far less illegal to record an un-
righteous act than to commit the act it
self
1 desire to call your attention to the
fact that when the S. ,44O paid on these
notes out of the local improvement fund
was disbursed it was done on the recor-
der's report that there were surplus
funds to that amount in the local ina
provement fund account. find that the
local Improvement fund account was
deeply overdrawn in September, 1899, and
has been so overdrawn ever since, and
that if the $5,440 is charged as ordered at
that time, the fund mentioned will show
a much larger. overdraft / would there
fore recommend that if the council can
legally do so some provision be made to
reimburse the local improvement fund to
that extent. The tax levy of $4,000 for
next year for bills payable might properly
be applied in this way.
Books Should Correspond.
| would recommend that the council
direct the recorder to make the correc-
tions and that the treasurer be direct
ed to make his funds credit correspond
with the recorders or city's books, max
ing an allowance for orders issued but
not paid,
1t has been the custom of the treasurer
to report to the council monthly, showing
balances and credits to each fund These
reports are misleading inasmuch as there
are frequently large number of orders
issued but not paid which in the natural
order of things cannot appear on the
treasurer's report. 1 would recommend
that the recorder submit "a report OF
the city affairs to the council instead
This would show the exact state of laf
fairs.
1t is found that the property schedule
Of the city has remained unchanged dur.
ing the past four years. 1t should be re
yised. l find no registive or descriptive
record of any kind of the city property
and would advise that such a record bt
made.
The local improvement account is il