St. Landry clarion. (Opelousas, La.) 1890-1921, 1910-08-27


rants issued. other than those issued
in payments for salaries. A large
part of all purchases made for the
Light and Water Plant during the
period under examination, were paid
by warrants issued TO A. G. Jones
and by him endorsed. This should be
discontinued and all warrants made
in thesname Of the party from whom
purchases are made.
The Water and Light Plant is
now furnishing the city about S486 So
worth Of lights and water each month
for which it receives no credit. We
suggest that you decide on how much
this free service is worth to each de-
partment and that, in the future each
department be charged with it's pro-
rata and the Light and Water Plant
be credited with same.
Our examination shows that the
past-due water and light bills amount
to 81, $4,000. To prevent similar
conditions in the future, such RENE
dies as the City Charter provides
should be enforced. In some cases 4
deposit, (to be returned on the dis
continuance Of the service) has been
found to be effective.
In connection with the Light and
Water Plant, We desire to call your
attention to a sale of $4,000 worth
Of scrap iron made by your snperin-
tendent in February, 1910, which
amount was not paid by him to the
city for several months subsequent to
its collection. Both the City Clerk
and the Tax Collector should be re-
quired to deposit, daily, with the City
Treasurer, al moneys collected, pro-
yiding, however, that this plan does
not conflict with the city charter. in
stead Of settling with the Treasurer
once a month, as is now done. The
present method allows the Clerk or
Tax Collector TO use the city's money
for thirty days, if they so desire.
Any employee of the city pur-
chases what supplies he may need for
any department and has them
charged to the city's account. When
bills are rendered at the end of the
month, there are no record Of pur-
chases, and no one can say if the in
voices are correct or not. This man
ner Of making purchases should be
stopped, and all employees needing
supplies of any kind should be re-
quired to secure an order for same
from the City Clerk, who should keep
a carbon copy Of such order. # this
is done, invoices can be properly
checked.
We are now preparing for you q
complete system Of Municipal Ac-
counting and when it is installed, it
will, if properly kept, give you full
information and control of all de-
partments.
(Signed) Respectfully submitted,
THE AMERICAN AUDIT CO.,
IS. S. Chapman,
Resident Manager"
The report shows that The light
bills receivable for the month Of
April, 1910, amounted to $727.20
and the water rents to S305.45, and
with the $486.68 worth Of light
and water furnished the City each
month, shows the water and light
plant to be earning $1519.33 per
month.
Mr.. G. W. Baillio, the accountants
ii charge Of this work said, there is
no doubt in my mind that if the
system as outlined and installed BY
us IS carefully followed out, there
win be no cause for complaint"
The council did not accept" the
report. A motion of Mr.. Loeb that
the report be received and accepted
was voted down By vote Of three to
two four councilmen being present,
and the Mayor casting the deciding
vote against accepting.
Messrs. DietIein and Danel voted
against accepting the report, while
Messrs. Loeb and Lareade voted for.
MIR. Loeb gave as his reasons for
his motion TO accept that the Board
had no right to surrender the con-
tract to the American Audit Com
nany which contract Is an evidence
of debt, until the work had been ac-
cented bv the Board. Mr. Larcade
gave the same reasons.
Messrs. Dietlein and Dane gave as
! reason Tor voting against accept
ino1 that they wanted to look over
the report. before accepting it.
The report Of the American Audit
Conpany Is to be printed in pamphlet
form for general distribution, Just as
soon as ii Is accepted BY the city. In
the meantime, the full report is open
for inspection By the public at the
Mayors Office.