The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-03-17
exhibit No. +.

| beg to suggest that a committee
be appointed to get up list Of The
various properties belonging" to the
city. and tina! they place values on
same: tnat the clerk be required to
""t up IL statement of all liabilities
Of the city. and that he analysc Tire
bonded ;nleh.rdnass. showing the
date OF each issue. The amount, the
per cent. Of interest each bears, the
times to run, and all particulars con-
cerniny each and every ,SSl,,. Then
upon the above information, il system
Of double entry books should be in
au9aratr,.
There should be separate receipt
Forms for each source Of revenue Of
the city. These forms should consist
of Il stub and receipt and should be
padded, each and every stub and re-
ceipt being numbered. Each and ev-
cry receipt torn from the pad should
be accounted for on the stub bear
my It's corresponding number. The
total amount Of receipts should be
deposited each day.
All payments should be made by
check. and only upon the authority Of
Il properly signed warrant on the
treasurer. These warrants should hs
issued by the chairman Of the var
iouS committees, and should be pass
cd to the treasurer. attached TO the
approved iHvoicr.
The treasurer should make himself
responsible for sufficient amount!
Of funds to dcfray Tire sundrv httl,
incidcntals that are too numerous
and too small to be paid by check.
An amount of about fifty or seven
ty-five dollars will do for this pur-
pose. AS he makes these sunGry lit
tie disbursements, he should list same,
and when his fund becomes depleted
sufficiently. he should have this list
go. k.cd' by the proper authority.
and should then draw cheek to
cover. distributing the charges to the
various accounts.
There should be used a special col
rlmn cash book, with special columns
for all accounts TO which frequent
postingS are made. 7 attach hereto a
drawing, which is merely sugyes-
lion.
There should he accounts kept in
the ledger with all the various assets
and liabilities. revenues and di.sbursc-
ments Of the city. The treasurer
should be required to balance his
cash once day. and he should pre-
sent trial balance once &: month.
Tn conclusion, beg to state that
7 will be pleased to furnish any aid
I can towards the installing of an
efficient system of accounting for the
city.
Respectfully.
Chas. +. Moore,
Incorporated Accountant.
Exhibit No. 2.
Snndry Items not entered on Casl,
book prior to audit.
Receipts.
ID. NJ. Counts, 5-11-06. woods 90
2. Dave Gollock, 12-1-0G,
cemetery lot :. :. 49,. -. so
3 Dave Godlock, 12-16-0G.
cemetery lot :. :. +. >. 50
4. Nawberry cotton mill ). =. <l6 23
;. Jno Daniels part on license so 90
6. Taxes est. J. Y. Martin :. 50 l3
T. Taxes Southern Railway
Co. :. .. :. >. :. 352 ID
y. Kent treasnrcr'S Office. =. 173 90
o. Street duty :. :. :. :. 10 90
Disbursements.
10. Interest on ovcrdraft ! 90
II. Right of way, Copeland
'l'S. 500 uO
Exhibit No. 3.
Police Court Docket.
The following fines collected had
not been entered on cash book a;
commencement of audit:
Page of
Docket.
o. st. NJ. Lomar S 5 90
113 Will Ruff :. :. :. :. 9 90
121 William Glider :. 49,. so 90
124 Susie Fair ;. ! 80
14l Rosa Meredith :. :. -. I 90
149 Monroe Jones 3 90