The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1903-10-23

very bad shape, indeed, showing an over.
draft of $ll,046.l2, to which should be
added the S9l663 of certificates out
standing. OF this overdraft, $5,44(
is on account of notes taken
up in past years and through
mistakes ordered charged to this
account under the false assumption that
there was surplus to its credit. There
has been expended and charged to this
account $2,392.S6 for recent improve.
ments. the assessments for which have
not as yet been completed. l deem it bad
policy to expend money in that way, and
would think it proper in case of this
sort. where payments to contractors be-
come due for local improvements prior
to collection of assessments, to issue
( your certificates of Indebtedness, pay
able whenever the money is on hand and
available
Out of Balance.
At the time of examination, / found
the recorders books out of balance and
spent considerable time making correc-
tons of clerical errors. Mr.. Hodapp
is not an experienced accountant and it
seems had not been thoroughly posted
on the books have as much as possible
shown Mr. Hodapp the proper way in
which to keep the accounts and trust in
the future he will have no trouble. |
will add the books were out of balance
when he took them. The other records
of the office are in good shape, and Mr..
Hodapp seems to be conscientiousiy
striving to perform the various duties of
his office in all ways. l found that Mr..
Williams work on the books was done
in a neat and orderly manner, showing
him to be competent bookkeeper. There
were number of clerical errors, how
ever, such as sums posted to wrong ac-
counts, reversed entries, and few ac-
counts not posted. No trial balance
seems to have been made at the time he
resigned his office, and the books were
out of balance at that time. These mat
tiers and others would tend to show that
his work was done to some extent in a
hurried and careless manner.
A number of disbursements seem to
have been made which do not appear by
the records to have been allowed by the
council. These orders, [ believe, all
cover legitimate expenses of the city and
l believe were actually allowed by your
body, but through carelessness on the
part of the recorder were not listed on
the lists of bills allowed in the record of
the council meetings. Order No. 1900
for $S.05 in March, 1900 This was u
bill for SS.05 which had been cut down
to 1856 and was authorized by the coun-
ell at that figure. The recorder, how
ever, paid $S.05, the city thus losing
$3.50.
1 would suggest that the bonds and
coupons of the city be filed in more
systematic manner. The bond book for
merly used seems to have been discard
ed and coupons thrown indiscriminately
into drawer. These should be care
fully posted into their places in book
kept for that purpose.
1 have spent some time ON the records
of the municipal court and find during
Mr.. Hodapp's term that all matters are
carefully entered and fines and fees ac-
counted for. During Mr.. Williams term
| find couple of fines entered on the
court calendar and quite a number of
fees on the clerks docket that after a
diligent search I have failed to find on
the clerks cash records. These I must
therefore conclude were not accounted fol-
to the city. l believe this is another
evidence of carelessness and a hurried
manner in keeping these accounts. In
September, 1901, one license of A. Veige
seems to have been issued and the clerk
appears on the records to have accounted
for two, the city thus gaining SIS at his
expense.
No Fees Paid.