The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1906-11-23
COMMlTTEE'S REPORT.

To the Honorable, the County Com
missioners of Hartford County:
Gentlemen:
The undersign, were requested by you
to examine in com junction with Mr.. John
S. Holt, an expert accountant, the books
and accounts of your office, and to report
to you their condition and the state of
the county's finances, as of May the LIST,
1906.
After consultation we decided upon
December LIST, 1897. as the date from
which the books should be examined
and Mr.. Holt was requested to begin his
investigation at that point.
The books were found to be in exceed
inglv bad shape No attention seemed to
have been given to the suggestions of
those who had heretofore made exami-
nations of the books, as to how they
should be kept, and the result was that
as they stood when Mr.. Holt entered
upon his work they were in a great
measure unreliable, and figures could not
be taken from them with certainty of
their correctness
Owing to the removals of the office ne
cessitated by the building of the addition
to the Court House, all of the books and
papers had been disarranged and no at
tempt, apparently, had been made when
the examination commenced to arrange
and classify them, SO that much addl-
tional labor and great delay resulted in
making the examination.
Mr.. Holt has done his work carefully
and thoroughly and has corrected and
balanced the books up to May 1st. ] 906.
He has also made various valuable sug-
gestions to your clerk and to the County
Treasurer which will, if carefully follow
| ed, harmonic the system of bookkeeping
in the two offices, afford proper checks on
both offices and enable you at all times
to know the condition of the various
funds which are provided for by the an
nual levy.
The results of his examination are fully
set forth in certain schedules, which we
return herewith as a part OF this report,
as follows:
| A. Shows the condition ofthe accounts
at the close of the fiscal year, April 3Oth,
1906, the profit and loss account and the
actual deficit or debt due by the county.
B. An analysis of the unadjusted part
of the cash showing the cash deficit and
the particular funds distracted.
| c. A schedule of the expenditures for
the almshousc and the annual cost pei
inmate from 1897 to 1906.
| D. A schedule of the cost of the jail
and sheriffs office from 1897 to 1906.
E. A statement OF the various road
improvements undertaken by the com
misssioners, showing their actual cost
and the condition of each fund.
F. schedule of the accounts of the
various justices of the peace, showing the
bills presented and fines returned by
them.
G. A statement of the contingent
fund.-" showing receipts and disburse
ments and condition of the fund from
1901 to 1906.
II. A table Of trial balances from 1901
to 1905, showing the condition of thu
various funds on April 3Oth in each year
l. schedule showing the levies from
1897 to 1906, inclusive, showing TIT
amount levied for each fund.
J. A schedule showing interest collect
ed for the count v each year in excess of dis
count allowed on taxes by the treasure
and the costs in removed cases owing b.
the county.
| These statements and schedules will II