The Dickinson press., 1910-03-26
ACCOUNTANTS REpoRr
on CITY FINANCES
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Treasurer it developed that a consider
able number of county warrants had
been included among them. About
So, 600. 90 worth of them were declared
forgeries by the County Commissioners.
This statement has not as yet been
verified, and cannot be until an ex-
animation Of the county records, now
in progress, is completed. We will then
report to you further. giving particulars
of any Irregularities that may be dis
closed in the transaction between the
city and county, including the 81, 1923. %
referred to above.
4. Auditors Cash Balance. as at
November 80. 1909. The funds in the
hands of the City Auditor come from
collection of water rentals. An x
animation of the water books showed
that all collections had been paid over
to the City Treasurer except $423. IS.
That amount includes the balance
remaining after correcting; sunsdr;y, cleri-
cal errors In bringing forward balances
from month to month The correction
Of these showed $31.25 more In hand
than appeared on the face of the books
when we took them over: The Auditor
placed the amount in the cash drawer
to balance his account, making $37. IL
cash in hand. That. with a balance in
bank of 1886. 03. which amount was
verified, made the Auditors accounting
for water funds correct.
We drew off a list of water bills out
standing and submit it in Schedule
=. 1t shows accounts receivable
amounting to 1904 q, some of which
are of long standing. Our audit of the
water accounts was based on the charges
in the books. there being no record of
water connections by which the book
account could be verified.
Summing up the discrepancies
found in verifying the cash receipts we
may say that ST, SAC. 81 has been paid
over by the City Treasurer against a
discrepancy of 81. 547. O4. That in his
account there appears a further differ
ence of 81. 329.0 e as explained, and
that forged county warrants are said to
have been deposited by him to the
credit of the city, amounting to about
So. 600. 90. This. as we have said,
will be subject to further report on
completion of the examination of the
county records.
Further, a difference appears, 10 the
extent of ST. 351. IS. between the fines
collected by the Police Magistrate &C.
cording to his docket, and the amount
paid over to the city. This you will
doubtless refer to him for explanation.
While the correction of the water
books disclosed a balance of $31. Is to
be accounted for. it is evident that
the difference arose through clerical
errors. and the amount has been paid
in. The incident emphasizes the
~desirability of having the accounts
checked over in detail to make sure that
they are exact.
Disbursements. The disbursements as
shown by the Treasurer's cash book
were supported by authorization of the
council as recorded in the minute book
except for such items as salaries,
interest. the payment of funds received
from the State for the Fire Department
and bank loans. All the items which
we note as exceptions. were such as
could be verified as correct by other
means than the council minutes. Upon
the question of proper authority for the
disbursements during the period we
may say that there is no criticism to
be made. The records in the minutes
of Council were full and detailed and,
as judged by the record, it would ap-
pear that claims presented against the
City were duly brought before the
whole Council and carefully considered
before being passed.
The second phase of the examination
related 10 the condition of the affairs
of the City as at November 80, 1909.
To set it forth clearly we have pre-
pared a detailed Balance Sheet which
is presented in Exhibit &C" A sum-
mary of the exhibit is as follows:
BALANCE SHEET
Assets: a..
Current assets ..........$ %, sos 80
Sundry assets ............. 1888 %
Assets 10 provide for fixed
Indebtedness .......,... &c. 800 "a
S '73, 347 66