New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1903-12-19

Messrs Il beg to report the following
as the result of my labors on the books OF
the New Iberia Electric Light and Water
Works.
have carefully gone over the books,
and have checked each item since March
Is. 1902. to Nov 80, 1908, inclusive, and
beg to report the following errors:
In the transfer of the account OF the
New Iberia Water Works and Electric
Light Plant, it was carried forward rs
1878. 10 Dr., should be $l373.1O CIR. In
the transfer of the Electric Labor account
an error of Zoe appears, Dr. Caldwell e.
Sheard's account, $500. Cir. was never
transferred to the New Ledger. although
the balance was paid in the following
June.
Error of soc in transfer of Chas. Via
tor account, Or.
Error Of SO in Cab. LeBlanc's account,
caused by change of figures in error.
Error of Zoe in transfer of account of
Gibbons g. Stream, CIR.
On Journal, Folio 900, item of zoe, w.
J. Emmer, Dr.. not posted
On Journal. Folio 200, item of zoe, j..
G. Leblanc, Dr., not posted.
On Journal, Folio 213, item OF zoe, Mis-
trot Bros, Dr., not posted.
On Ledger, Folio az, error in posting V.
Jenarros account, $l.00, Dir.
Subscription Book, Folio so, S. Jenarro,
Dr., 81 90, not posted.
Subscription Book Folio "a, Mic Muller,
Dr., So 20, entered in error.
Subscription Book, Folio a. error foot
ing Light Revenue, Dr., Zoe.
Subscription Book, Folio 1870, error foot
Light Revenue, Or, 81 90.
Journal Folio $50, error of $l.2O Cr., in
footing of Oct. Light Revenue.
Journal, Folio 259, error IN posting Ma
teral account, Cr.. l0c.
Ledger, Folio "a, IA item of 81. 10 APP
pears Dr. ia Profit and Loss account, and
no corresponding CIR.
Ledger Folio g. an error of $1,000 APP.
pears in transfer of Expense account, Or.
Ledger Folio 1902, error in transfer of
Plant account, Dr., Be.
Ledger, Folio 157, error in transfer
of Henry Kramers account, Cr. sl.O0.
Journal Folio 303, Ribbeck Bros, DR..
zoe, not posted
On Cash Book, Folio s, an error of 40c
DIR. appears.
dry, So. % is posted MS $l.00.
Ledger, Folio $50, John Broussard, Or.
Zoe.
| also find that the item of 100 pointed
out by my predecessors, on March 10Th,
1902, error in deposit with the Treasurer
on June 6, 1901, had not been corrected.
have examined every expenditure that
has been made since March 10, 1902, the
date Of the last audit, up to and including
Nov. 80, 1903, and found receipted vouch.
ers for each and every item that appears
on the books.
also found the amount in the hands Of
the Treasurer, after the correction OF the
SO. 90 heretofore referred to, to be the
amount called for elsewhere in this re-
port.
| also find that the plant Is operating
IS Hydrants, aud so Arc Lights, for which
It gets no revenue.
find that there have been made i'm
provements in the Plant to the amount
called for elsewhere in this report under
the head Of Plant Improvement.
am unable to find Rills Receivable tc
the amount of $464.70 as shown by the
Books, or any other amount whatever
Supplies On Hand, Inventory Nov. 30
1903, 1924. 90, shows small loss in this
account during the period covered.
You will find the Outstanding Accounts
attached hereto under the head Of Ledger
Balances.
ind the Books call for liability nn
der the head of Bills Payable, OF 100000
that does not in fact exist, as the note II
ouasfion has been paid by the CITY, bu
not entered on these records.
have gone over the additions on al
the books between dates mentioned, ant
have corrected any and all errors that ap
pear thereon, especially in the instance
cited above, and the books are now cor
rect as.far as the work thereon is con
cerned.
Permit me to suggest to your Honora
BILE Committee, that you authorize tn
proper entry canoeing Bills Payable T.
the amount of 100000 and have the Bill
Receivable account corrected to this date