The Birmingham age-herald., 1905-06-28
Irregularities, They Say Were Found in Former Treas-
 urer's Accounts
MIR ENGSTFELD WAS $015
 "SHORT'' WHEN HE RESIGNED
Promptly Made 1t Good-The Former Mayor Remitted Fines Amount ing to $50 In IA Months.
 Assessments Too Low.


 Assessments Too Low. The features of the report submitted last night to the finance committee of the Board of Aldermen by George F. Rosson and H. NJ. McNutt. the expert account ants who recently examined the books of all departments of the city government, were:
 1. That Irregularities in bookkeeping had been found in the accounts of former City Treasurer Engstfeld, including a shortage of $s15, which was promptly made good.
 | g. Carelessness in the accounts kept by the clerk of the inferior criminal court. 8. Delinquencies in the payment of taxes. f. Inadequate assessments levied on stocks of goods kept by merchants.
 5. Liberaiity fin remitting fines under the preceding administration. $15.OOO hav- ing been remittted in fourteen months, or $6o,0O0 in six years, being about one half the present deficit of the city.
 The report was listened to attentively by the members of the finance commit tee: Mayor Ward. chairman; MT. Gray, MT Cooper, Mir Hedt, Mr. Parker and Mir. Klotz.
 Following is the full text of the exam iners' report and the more important of the supplemental reports;
 Examiners Report.
 Birmingham, Ala, June 26. 1903. Hon. George B. Ward, Birmingham, Ala: Dear Sir--In accordance with your in- structons. 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 30, 1905, both inclusive, and beg leave to submit herewith our report, consisting of statements and eX- captions, hereto attached and numbered from l to 3S, inclusive.
 In order to make a full and comprehen- sive report. it was necessary to go back beyond the 1st 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 it.
 The different departments were in good shape, so far as their records go, except the treasurers and the clerk of the in- ferior criminal court in both of which
  was shown.
 Gross carelessness 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 va riation nearly every month
 We have prepared statements showing the financial condition of the city Janu- ary l. 1905 and May l. 1905, as taken from the books, and corrected by us. as 1t will appear September 1, 1905, when the new tax year begins (estimated); trial balance January, l, 1905, and May l, 1905; receipts and expenses January l, 1899, to January 1, 1905, and financial statement May 1. 1S99 when the last administration began.
 We have no suggestions or recom- mendations to make 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 recommendations 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 departments:
 '1-Trat all officers settle with the city in full on the first day of each month.
 "2-That all credits claimed by city of- ficials on account of errors, etc.. be passed on by the board and spread on the minutes.
 "3-That a coupon register be used in the treasurer's office.
 '4--That no original entries be changed on the books except by order of thu 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.
 "8-That ensures 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.
 s10-That greater care be taken to
  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 it's 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 clty's revenue from this source very consider ably.
 General Remarks.
 On September 20, 1900 a franchise was granted the Birmingham Railway Light and Power company without any time limit, and which, they therefore, claim to hold in perpetuity. We do not presume to express an opinion as to the legality of such franchise, but so far as Is shown by the treasurer's records, the first require ment has not been met. On February 2i, 1900. a resolution was passed by the board providing that before any franchise