The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1909-10-02
MR.. HARRALSON'S LETTER.

MIR. HARRALSON'S LETTER.
Sumter, S. c., June 4, 1909.
Mayor and Council,
City of Sumter.
Gentlemen:
/ hand you herewith reports Of the
City Clerk and Treasurer for four
years and period. and reports of the
Water Works and School District cov-
ering the same period. which are the
result of an audit as directed by your
body. find numerous errors in all
except the school accounts, these dis
crepancies being the result not only of
the present system, which does not
readily permit Of there detection, but
also in my Judgment arises from the
fact that Mr.. Hurst is occupying so
many positions he has not sufficient
the to devote to each, according to
its necessity. If he were simply
charged with the duties of Clerk and
Treasurer and Secretary of the School
District. it would fully occupy his
time. The Office OF Recorder and that
of Secretary and Treasurer of the Wa.
ter Works should be placed else
where. BY this 1 do not mean that
these should be combined, but should
be filed by different persons. In this
connection would mention that the
present water collector has ample
time and opportunity to accept the
duties now performed by Mr.. Hurst
without detriment to the service. The
principal criticism I have to offer
against Mr.. Hurst in his several ca
pacities, is that he has been culpably
negligent In not taking proper vouch-
ers for moneys paid out. Many of
those which found were mere mem
orandums, having some connection, It
Is true with the payment, but being
far short of a valid voucher. For in
stance there Is not a labor pay roll
covering the time Of this audit that is
or any value in determining the
amount paid. More particularly was
this objectionable during the time of
the sewer construction, when many
iaborers were employed and the week.
lysroals araounted to .oxsr a thousand
dollars. and 1t is remarkable that no
more precautions were taken to make
these disbursements absolutely ar
ceptaDfe to any one who cared to ex-
anime them. 1t may be urged In JUS
uhcatfOn of the course pursued that
most of the labor was negroes who
could not sign receipt but this will
not excuse the omission as the money
could have been put up in numbered
pay roll envelopes, and the number
placed opposite each mans name ,on
the roll. If this money had been pre-
Viousiy counted and put up by anoth-
er than the payer and the fact anlv
witnessed there could have been no
objection raised by an auditor An
other matter that constitutes an Of
tense of some gravity is the fact that
SUFFICIENT authority for many disburse.
mems, had to be taken for granted as
there could not be produced proper
evidence justifying and authorizing
the same. The system Of bookkeep.
ing Is not only antiquated but affords
remarkably good vehicle to sun-
press any item, which 1t might he de-
sired and 1t is in my opinion, time
that 1t was abandoned and modern
system put In practice l should saw
that fully fifty per cent of All dis
oursements made. and when say
this, IT applies equally to the schools
and the Water Company, We're made
in cash. 1t has been the experience
OF all cities that have ever tried this
plan, that 1t inevitably leads to confn-
sion and some times worse. All
moneys should be deposited I'm bank
daily. and only paid out on an an
thorized warrant. 1t will be obsery-
ed from an examination of these re-
ports, that at many times, the "rash"
has been lover" and short" and GER
tainly 1t could not have been other.
wise, therefore it follows that the
cash has not been regularly balanced,
which requirement is imperative if
one would conduct his affairs with
care and method. This entire promo
sition is nothing but a cash account
from first to last, with no complica-
ton of bookkeeping to involve II. and
l can not understand why il was al
lowed to go from bad to worse.
Taxes. On the separate sheets fl.
ed with each year you will notice
Escaped Taxes" These were dis