The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-03-17
AUDIT OF BOOKS OF
CITY OF NEWBERRY
REPORT OF EXPERT ACCOUNT
ANT G. j. MOORE.
Report for the Two Years of 1906 and
l907-Thorcugh Examination
of Records.

Mr.. ChaS. j. Moore. expert account
ant, incorporated, has made thor
CuYIh audit Of the records and ac-
counts Of tie city Of Ntwhewy for
the years 1906 and 1907. The report
Of cash receipts and disbursements :
for the years 1906 and 1907, which is
Il part of the report. was published
in detail in The Herald and News on
February II, and again on February
II. nnd is omitted from the rcpor.
below.
The report was given out to the
press by City Clerk and Treasurer
| Eugene S. Wcrts.
Followin" is The report:
Newbcrry S. C.. Dee. 21st. 1907.
The Hon. Mayor and Board of
Aldermen. the City or Newberry.
Ncwherry. s. c. Gcntlrmcn: | have
examined the records Of accounts of
The city Of Newberry. as kept by The
treasurer Of said town. from january
lSt 1905, to December 19:h, 1907. in
elusive. and | beg to submit thc fol-
lowing report:
The system is vogue during the per-
iod nnder audit is very faulty and
Inadequate.
| Durin" the year 1906 there was no
ledger kept at all. The cash book srrv-
ing as the final book of record.
On january 1st, 1907, single en-
fry ledger was brought into use, but
only accounts with revenues and dis
kursements for the current year were
entered on this book.
Nowhere in the books of records
kept during the period under audit
was there any accounts kept with cap
ita! items. and it Is a matter of i'm
possibility to arrive at statcmcn;
Of the assets and liabilities Of tnr
city. frcm the records mnder audit.
All receipts for thc period under
audit are accounted for and there
are vouchers for all payments. Their,
seems to have been some carclessness
on the part of The treasurer in the
manner of handling and recording
receipts and disbursements, and sun
dry errors occurred, which are listed
IN the various exhibits attached here
to. THE cash on hand, however. tal-
lies with the amount called for by
the books of record. showing that the
errors arc the result Of carelessness.
and not of intention.
| ] beg to submit the foIlowin" cX-
hibits:
Exhibit No. /.
This is an analysis Of The revenues
and disbursements Of the city for the
period under audit, and an itcmizci
statement Of the contents of the
cash drawei
| wish to call yofr attention TO The
following items i'll thc cash drawer:
Check Of b. NJ. Dennis, dated No.
rcmbar 18th, '06.
Cheek Of The Ashley Mamufac:4,r-
ln~ Company, dated April 3rd, '07.
There are also other checks bearing
I dates that indicate that they should
have been deposited or collected be-
fore this time.
Exhibit No. 2.
This is a hist Of Slmdrv items that
had been omitted from the cash book
in error. Items Nos. 4, s and 9 wcr,
Furnished by Treasurer from memory,
Exhibit No. 8.
This is a list Of sundry fines that
had been paid but no entry having
been made on The cash book.
Exhibit No. 3a. shows ,sundry fines
that have never been paid. In mos.
instances the fines seem to have been
guaranteed by same responsible par
ty. This is attcsted by the honorable
mayor and the treasurer
Exhibit No. 4.
This is an exhibit of suniry errors
discovered on the cash book. Il seems
that a cash balance was never at
tempted, therefore these errors have
hitherto remained undiscovered.
Exhibit No. S.
This is a list Of Smdry errors in
addition and calculation on vouchers
Some Of these differences shou]d bc
recovered
Items No. 7 and 8 are included in