The Virginia enterprise., 1909-07-23
MUCH SAsOkE-llTTlE FIRE
Examiners Report on School District
Affairs Hits Lightly, But Causes
Much Comment IN Duluth

Affairs Hits Lightly, But Causes
Much Comment IN Duluth
The columns of the Duluth press
for several days past have been filled
to a greater or lesser degree: with
comment on the report made by
County Auditors Examiner Andrew
J. Wasgatt regarding financial af
fairs in the Virginia school district
and in other school districts and
municipalities throughout the
county, the com ment as made natur-
ally exciting the curiosity of the
people of the district which de-
mands publication of the report
in full.
This report, while filed with the
school board some weeks ago, dated
May 2nd, was never acted upon by
the body until a meeting held Wed
uesday evening, at which it was
made matter of public record by
being accepted and filed, but it's
publication for the enlightenment
of the voters of the district was not
ordered. The Enterprise, however,
believes that its publication in full
is far more fair to the individual
members of the board mentioned
than is the inuendo deduced from
the conglom-rate reports Of what it
contains as found in the Duluth
press, and while the school board
did not see fit to order the publica-
ton of same as official record we
take pleasure in giving our readers
the full text Of the document as
follows:
DULUTH, MINI, MAY ~, 1909
To n. A. Holtner, Clerk and Mem
bers of Board of Trustees OF In
dependent School District of Vir-
ginia.
Gentlemen:
After an examination of your
school district made on the 18th and
14th of this month, l wish to assure
you, that, so far as l was able to
ascertain, there we're no gross ir-
regularities showa.
| Payments made to Jos Roskilly.
Director of School District No. q:
Order No. 1881 issued July II. 1905. $1,000
Order No. 1894 issued July ~, 1905 10000
| ~ I,,1~ Iah
Order No. 3tA4 issued July IS, 1NH...... 2OO.OO
We're irregular and contrary to
law.
Attorney General Young, in an
opinion t,iven in July, 1906, says,
"A school board has no authority
to pay director for services, and if
it has paid for such services, any
taxpayer may maintain an action
for it's recovery for the benefit Of
the district"
1t has been the practice for the
voters to. authorize the payment OF
two per cent of the amount dis
bursed during a year as compensa-
tiOn for the Treasurer Of the Dis.
trict, and, while such action is legal
it would seemI to me to be too great
compensation for services rem
dered. The disbursements of your
district have been from $G8, ,OOO.W to
$40 10000 each year for the past five
years. Payments made of bonds OF
any other obligation of the District
given for funds borrowed, operate
as double payment. Commission
is paid on the warrants drawn
against the funds borrowed, and a
like commission is paid upon the
bond or other obligations, issued
for the loan, when it is paid. An
exception was made at the Special
Town Meeting that voted N. n
Coffman compensation for the term
of office ending in March this yea'
when it was directed that the sum
of 81 10000 be deducted from amount
of disbursements before computing
the two per cent commission, said
deduction representing the amount
of 100000 order issued to +. G
Bush for borrowed money. The
voters must have overlooked the
fact that another order for $6,OOO.U
No. 1884, issued to A. b. Coates, for
borrowed money, was paid on
August Goth, 1908 and during said
Cotfman's term of Office.
Your Clerk should secure the data
and keep a record of all bond issues
against the District showing the
amounts coming due from time to
time, in order that such amounts
may be taken into account when
making your annual levy.
Your Clerk ought to have a record
book of suitable character for en-
tering the minutes of all Annual
and Special School Meetings and all
meetings of the Board of Trustees
in their chronological order, and he
should have finance book of from
400 to 500 pages in which to enter all
receipts and disbursements, of
which l-20th of the sheets front part
of the book should be devoted to
receipts. and the remainder to dis
bursements. The form of book he
now has will help him to plan an