The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1906-11-17
s5sss7 50
Total recei,.
Less S C hool
funds. 80
gill IS l1l22 o6
RnnGET BALANCE
59ss7 SO


call YOUR attention to the balances, in the
"buCget appropriation accounts; carried over
from year to year,as ldeem it unwse to do SO be-
cause your revenues cannot cover your current
yearly expenditures and aso the credit balances
carried from previous years. 1t is preferable to
close these accounts yearly. but should it be
the sense of your honorable body not to do SO,
recommend an improvement the opening
or budget reserve account" and the writing
off yearly of all balances into that account.
However, [ think the latter very poor substi-
tute Tor the former The budget IS merely an
estimate of revenues, and, based upon the rev.
enues to be derived for a current year, a tab
leaux of proba BILE expenditures is made. The
main purpose of the budget is to guide against
aver.ex penditures, and to make disbursements
upon an equitable basis. would carry IN my
ledger the amounts bndgeted Tin red ink only
as memorandum to prevent over,payments,
and at the end of fiscal year would balance
my ledger by showing the revenues and dis
bursenents and the cash balance Or overdraft.
I suggest this from the viewpoint of correct &C
counting and should you decide to act upon
this recommendation, you will act wisely
SYSTEM OF ACCOUNTING.
The system installed by Mr. Won Berries is a
splendid one, thorough in every particular and
yet extremely simple. The books of account
used are necessary and requisite, but the
group-the final results eliminating in ledger
entries. Beyond question, the main considera-
ton sought has been simplicity and correct
ness with minimum of labor, the completed
result being abstract statement of receipts
and expenditures well analysed.
The only change / suggest is the form of
voucher and attach form which urge you
to use. 1t is not necessary to have a stub 70
the voucher and it is far better to have them in
pads, numbered conseentively beforehand.
The entry in the voucher register shows every
thing the stub would show, and in form far
superior for reference, Every voucher should
be accounted for. In case OF an error being
made and voucher cancelled, the spoiled form
should not be destroyed, but should be filed
with the paid vouchers.
A ii q for paid vouchers should be provided
for, and suggest as d suitable one document
VAULT Oh SAFE.
/ cannot TOO strongly urge the necessity OF
vault Or safe for the safe-keeping of the treas
urer's books, records and papers: This matter
should receive your immediate attention.
BRIDGE AND FERRY NOTES.
1t appears that during the yellow fever cpl
demic in the autumn of 1905 the lessee of the
Donaidsonville bridge failed to pay three notes
of $225OS each, due Sept. s. 1919, Nov. 8. 1885,
and January s, 1906. During the same period
payment for one note for SIS, due Oct. 81, 1915.
He also failed TO ay the note due Aug. II, 1906.
The finance committee should take some ac-
ton on these notes. Either enforce payment by
legal proceedings, if they deesa payments just
under the conditions prevailing at the time, or
take some measures to cancel the notes.
SCHOOL FUNDS.
Ii is absolutely necessary to eliminate the
sCl0Ol Iuau5 tiOtLl pdFlsu IuuuS.4 10 pieSeht
errors, or lessen the liaDsity of same the school
funds should be deposited in a bank where no
parish funds are kept. | cannot too strongly
emphasize the necessity of separate bank ac-
counts, especially und n present circumstances,
and | trust that The finance committee will act
promptly upon this suggestion.
There should be but one school account IN the
parish ledger and the only items posted there
should be the amount paid to the schools as per
budget appropriation. The method Of appor.- |
tionment is Wrongand UNNECESSARY. ! he school /
count should show only actual payments |
made. 4 voucher should be made in favor OF
the school board, whenever cash is paid to
schools, aid voucher to be approved and signed
just the same as other vouchers The treasurer |
can then, after proper endorsement, deposit
said vencher to the credit of the school fuud, |
and the parish record remains complete.
In conclusion | desire to thank Treasurer I
Landry for his very courteous treat ment of me,
and extend cordial tIIanks particularly, to
Messrs. Frank 4. Sims and Ii. Il. Won Berries, /
fer their assistance and many cDurtesles.
Respectfully submitted
EMILE BIENVEN g.
Public Accountant.
The following resolution, offered by Mr. Klos |
and seconded BY Mr. King, was adopted by a
unanimous vote:
Be 1t resolved, That q committee Of three. :