The Richmond palladium. (Richmond, Ind.) 1906-1907, 1906-08-21
FAULT OF HAND
NOT THE HEART
Treasurer Tennis is VindICat-
ed by Report of Expert
Accountant Smith.
IN COUNCIL LAST NIGHT
FEW MINOR ERRORS IN BOOK
KEEPING WAS ALL THE FAULT
FOUND WITH CITY TREASURER
SMITHS RECOMMENDATIO

retire from the office of City Treas
urer, and in reference to the manage
ment of whose Office there have been
many reports current of late. The
report of the expert accountant,
Henry L. Smith, of Indianapolis, with
the report of the Finance Committee,
filed with the City Council last night
and approved, is taken to settle all
questions with regard to the affairs
of the Office. and to prove a complete
vindication of Mr. Tennis. who was
found not TO be short, but instead to
have made only a few minor errors
in his bookkeeping that were easily
righted.
Mr. Tennis was present at the
meeting and was pleased with the
ton and with the expressions by the
mempen. of Council Mr. Tennis ap-
Fir '.dc,N y mmittee and also stated
that the system of bookkeeping that
nicipal law went into effect was not
of his choosing, but was the plan de-
vised by the City Controller, who is
given authority by law to select the
system that he prefers. Mayor Zim-
norman stated that he was pleased
with the outcome of the audit and
glad that no blame attaches in any
way to Mr. Tennis
The report submitted by the Fin
ance Committee was in full as fol-
lows:
Indianapolis, Aug. II, 1906
Mr.. Henry w. Deuker, Chairman Fl
nance Committee, Common Coun-
Gil. Richmond, Ind.
My Dear Sir:
l have finished the examination of
the books of the Treasurer of the City
of Richmond and herewith hand you
my report. | did not examine the
tax duplicate nor the Street Waiver
Improvement accounts. examined
the receipts and disbursa ments in the
record known as Treasurer Ac
counts No. 81 which runs from
Sept. 1st, 1902 to May, 1905, and found
an error of $500 on page AS. l ex
amined the receipts and disburse-
ments entered on the Cash Books
from May, 1905, to July 31st, 1906, in
elusive, and | found on April oath, an
error of $3.50; in June. 1905, an error
of $12.16, and in Feb, 1906, an error
of Sic. These errors have been cor
rected on the Cash Book with the re-
suit that l find S23,79362 to the credit
pf the General Fund with S704.47 in
warrants and SIS, los. Al
in the Special Fund. / find there has
been paid into the Sinking Fund S12,-
440.S6. Corrections were made on
the Comptroller's books to correspond
with the above balances. | found
warrant No. S003 for S110O, dated
Feb. %. 1905, still unpaid and in the
hands of the Treasurer and not charg-
ed on the Cash Book, and this amount
should be paid to him
AS per your suggestion, l will of
fer the following recommendations
1st. A Public Cash Book be used, |
in which all receipts and disburse-
ments be entered that come into the |
Treasurer's hands and for which he
gives a receipt. This should in I
clude cash paid for street improve
nents.
End A Public Ledger should be
kept for all the accounts including |
cash and bank accounts.
3rd uniform receipt for Cash |
receipt for Waiver Street Improve
nents, bound in book form, with /
proper stubs.
4th The Treasurer should certify |
% the Comptroller on the first of /
each month";. the collections for cash |
street improvements for the previous
month.
9Th. The Treasurer to pay for
Cash Street improvements on day
liked by the Council or Board of
Works. on a warrant drawn by the
Comptroller for said improvement, for
LII collections made during the pre-
fious month. Respectfully submit
ed. HENRY l.. SMITH.
RichmondI nd, Aug goth, 1906
dr. President:
whom was referred the matter of aud
ting the accounts and books of the
sity Treasurer. report as follows:
We employed Henry L Smith. an
,xpert accountant of Indianapolis. TO
ludit said books and accounts at an
greed price of $500 per day. We
ubmit herewith the report made by
lin.
No examination made of the tax
duplicate nor the Street Waiver I'M
,rovement Account. Mr. Smith says d
t would take five or six days to ex-
mine this Improvement account
The Committee asked Mr.. Smith in
egard TO q better method of keeping
ertain of the accounts. and at the
uggestion of the Committee the rec Ii
in his report We're
nade Z
We recommend that his suggestions :
e complied with. and that this com !
aittee be instructed 10 confer with ]
he new Comptroller and City Treas /
rer in regard TO the method of keep {