Evening journal., 1908-11-27
MAYOR REPORTS
ON WATER BOARD
contl-..d rrom FIrst page.

Cont'"~"d From First Page
Special Accountants report. that in 1906.
the cost OF operation and maintenance
per million gallons pumped was $50 p with
pumpage Of 200O.00OO00 gallons per an
mum. This cost was gradually reduced to
si642 in 1899, and while it had risen again
to Sl93l I'm 1903. we find that I'm 1904 it
jumped TO s236i per million gallons.
though the water pumped had increased
TO about 3.OOo,OoO0OO per year Thee. Is
no doubt that as the amount OF water
pumped Increases. the cost per million
gallons, with proper management should
decrease.
"rhe department has certainly been
lacking in information for the compre-
henslve operation of such a plant and the
systIt Of accounts kept. prior to the in
vestgation. wh'leextensive. was Of pur-
poseess character. so far as useful IN
formation for comparative purpose is corr
corncd.
1T developed that there was a raise in
the wages Of the laborcrs due to the
shortening Of the hours OF the service per
day. and an additional increase I'm the
rate per hour For the year 1901. per testl-
mony Of the chief engineer. in statements
marked exhibit A and b. this mcrea
amounted to $l.I5S.32 over that OF 1lB and
at the same time the supervising help aud
office force to direct and acc ount for this
work of shorter hours was increased by
ss,65555
"The Water Department lad not for
years. kept a record Of tha bonded IN
dcbiedrt ss was in entire ignorance OF
the matter. and did not even know what
tue Lend interest was from year to year.
Records Not Kept.
In the conduct Of the affairs Of the
Water Department, relating to it's ac-
counts. We found the Following cond-
tions existing. viz
There was no book OF records or ac-
count on the books Of the dopa.mer- in
dicatlng the value of the real estate.
buildings or equipment OF the plant. There
was no book Of record il which was
kept the legal description of the properly
owned by the Water Department. the
character OF improvements or values
"Since the organization of the Water
Department I'm 1883. It has failed 10 keeI
any record ef plant equipment, purchase
or values and has entirely ignored tho
matter of inventories. II is. therefore
impossible for us to determine whether OF
not the purchase that should he for plant
account. according TO the records OF tn,
! department. have really gone into the
plant. The invoices on file with the de
partmcnt. upon which warrants were
drawn ia favor OF the parties rendering
such invoices. do not bsar any ovidenc,
OF the actual receipt OF such goods or sup
plies by the various divisions OF th,
Water Department They are simply ap
proved by the Chief Engineer. and ther,
Is nothing attached to such invoices oi
stated on their face that would indicat,
that the supplies or materials have act
uaily been received.
"slnce the formation OF the wate
Board in 1883. the assessment books fo
Rat and meter rates had never been TO
tailed and. therefore. there has been n,
safe check on the revenues OF the depart
ment
"The office force claimed at the en-,
Of the year 1907. that there was but twen
~ dollars IN uncollectcd water rates out
standing at December 81. It was discover
ed. however. during this examination
that IN addition 70 tho twenty dollars q
outstanding bills claimed by the depart
ment. there was also Sss.3s1 outstandinl
at that date In other words. without IN
knowledge Of the amount on revenue as
scssed. it is impossible TO say what IN
loss IN the accounts receivable have beer
since the formation OF the board. The cit,
has been content to accept the actua
cash receipts. and not knowing IN
amount OF water rates assessed. has ha
no way OF telling that all the revenue