The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1905-07-02

The complete report of the expert ac-
countants appointed to examine the city's
book, and which was submitted to the
finance committee of the City Council last
Tuesday night follows:
Birmingham Ala, June rs. 1903.
Hon. George B. Ward, Birmigha4. Ala:
Dear Sir--In accordance with ~ In
structions we have made careful and
complete examination of the books and
accounts of the officers of the city of
Birmingham for the period from January
l, 1904, to April 80, 1905, both inclusive,
and beg leave to submit herewith our
report. consisting of statements and ex-
ceptions, hereto attached and numbered
from l to IS. inclusive.
In order to make a full and comprehen-
sive report it was necessary TO so back
beyond the LIST of January, 1904 on some
matters, which involved the expenditure
OF considerably more time than we had
anticipated, but We feel sure the results
obtained will Justify 1t.
The different departments were in good
shape, so far as their records go, except
the treasurer's and the clerk of the In
feror criminal court, in both of which
departments considerable carelessness
was shown.
Gross earelessness was shown in the
treasurers office. both in the matter of
keeping the Improvement assessment col
lections and in the general management,
as is hown by the fact that We found
he was holding as cash twenty seven
checks, aggregating S655.52 running from
September 1902 to February 1905. which
he regarded as doubtful or worthless
The clerk of the inferior criminal court
does not always make his returns for
collections correctly, there being a va
Ration nearly every month.
We have prepared statements showing
the financial condition of the city Janu-
airy 1. 1905 and May l. 1905, as taken from
the books, and as corrected by us. as 1t
will appear September l, 1905 when the
new tax year begins (estimated); trial
balance January l, 1895, and May l. 1905;
receipts and expenses January l. 1899 to
January 1, 1905. and financial statement
May /, 1899, when the last administration
began.
We have no suggestions or recon-
mendations to make as to the system
other than what has already been made
in previous examinations, none of which
have been fully carried out.
We take the liberty of reproducing the
recommendation of the Southern Audit
company in their report of last year.
which cover the ground completely, and
which If adopted will perfect the records
of the accounting department.:
''1-Tlrat all officers settle with the
city In full on the first day of each
month.
That all credits claimed by city Of
f1cials on account of errors, etc, be
passed on by the board and spread on
the minutes.
"3-That coupon register be used in
the treasurer's office
'4-That no original entries be changed
on the books except by order of the
board.
"5-That the public bond improvement
accounts as shown on the general ledger
be revised and consolidated.
'6-That a fixed charges account be
opened and that the treasurer receive
credit for bond interest payments by
vouchers based on coupons received and
cancelled.
'7-That all vouchers be entered on the
minutes and approved by finance commit
tee before payment.
"S-That erasures of original entries be
stopped, and that corrections and cross
entries be made through the journal
'9-That ambiguous and unnecessary
general ledger accounts be dispensed
with.
'10-That greater care be taken to
avoid errors and improve the condition
of the general books"
To which we would add:
'11-That care be taken to distribute
the expenses properly, in order that each
department may show its actual cost.
'12-That the matter of getting up the
merchants tax assessment and the col
lection of same be given to the license
collector"
In the pursuance of his duties as license
collector. he would no doubt be able to
assess a number of merchants who now
escape, and increase numbers of those
which are now assessed We noticed
that In many instances he collected
licenses on stocks the minimum of which
were greater than the amounts assessed
on the merchants tax book. We are quite
sure that he would increase the eity's
revenue from this source very consider
ably.
General Remarks.
On September 20, 1900 franchise was