The Brunswick news. [volume] (Brunswick, Ga.) 1906-2016, 1910-02-19
Atlanta, Ga, Jan. 10, 1910.
Honorable Mayor and Council,

Honorable Mayor and Council
City of Brunswick, Georgia.
Gentlemen: We have audited your
city's books of account for period from
January 1, 1908, to December 81,
1909, our work covering the financial
records in Offices of the City Clerk,
Treasurer and Marshal. We now beg
to submit our report consisting of tab
ulated statements as follows:
Exhibit A -2-Statement of Finan-
cial condition as at December 81, 1909
Exhibit B-Statement of Current
Assets and Liabilities as at December
ST. 1908.
Exhibit c 1-2-Cash Statement
Receipts and Disbursements Year
1908.
Exhibit D 1-2-Cash Statement
Receipts and Disbursements Year
1909.
Exhibit E 1-2-Sinking Fund
Schedule /, 12-Unpaid Vouchers
December 81. 1908.
Schedule UNPAID Executions for
Water Closet Connections, December
81, 1909.
Schedule 3a-Unpaid Executions for
Sidewalk Paving, December 81, 1909.
Schedule 3b-Unpaid House Mum
bering Bills, December 81, 1909.
Schedule 4, 1-3-Unpaid Weed Cut
ting Bills, Year 1908, December 81,
1909.
Schedule 5, 1-2-Unpaid Weed Cut
ting Bills, Year 1909, December 81,
1909
Schedule 6-Sundry Accounts Re-
ceivable, December 81, 1909.
Schedule 7-Amounts due on ac-
count paving Newcastle street.
Schedule S-List of Uncollected
Fines.
Schedule 9--Bills Payable.
Schedule 10, 14-Unpaid Vouchers.
Schedule II 12-Unpaid Bills-Not
Vouchered.
Schedule 12-Coupons Unpaid.
Schedule 13-Account with Board
of Education
Schedule 14-Reconcilement of Sur
plus" Account as shown in our state
ment (Ex A-2), with City's Ledger
account. as reported by the City
Clerk.
Schedule 15-Count of Cash, p. M,
January 8, 1910.
Schedule 16-Reconcilement of Bank
Accounts.
We began our work Oh the after
noon of Monday, January 3, and i'm
mediately counted the cash en- hand
at that time and worked back to ver-
ify the balance as at December 31st,
1890, finding the cash in exact bal
ance with the books. (See Schedule
No. Is herewith for detail of count }
All receipts were traced into Cash
Book, proper vouchers were found on
file for all disbursements, the vouch
ers being examined for approval, all
postings were checked to the general
ledger and the footings on both Cash
Book and Ledger were verified.
We thoroughly checked the police
docket and the record of executions
in the Marshals office, verified addi
tions on the tax digest and reconciled
the account OF uncollected taxes with
the ledger balance. 1t gives us pleas
ure to state that we found the cleri
cal work throughout ia frst-rate
shape.
For purposes of comparison only
we include in our statements, marked
Exhibit B. statement of Current AS
sets and Liabilities as at December
s1st, 1905, and On Schedule No. give
list of vouchers outstanding at that
date
q. On Exhibit AL and g" We give .
statement of tse city's financial coa
'dittam as at December 31st, 1893. In
this stRtemeat We show Ret sur
rfus Of Assets ever Liabilities ol
2SS,607.St as agaiAst ledger account
-aaa surplus reported BY your City
Clerk Of s127 ,2sS.3s That YOU may
sAnpou9hly understand this difference
We set ont In detail the items ma klns
: lip the difference on Schedule No. IA
aserewith. Yon will notice that the
principal items making UP this differ
eHcs are, first: Tax Executions which
were regarded by us as insolvent. az
gregatiag s11 ,327.7s; next, amount due
the, Board of Education, which seems
to tave been left out CT the Clerks
estimate; vouchers outstanding and
accounts payable not vouchered as at
December s1st, and coupons repre-
senting interest OR bond from July
1st TO December 3ist, 1903, inclusive,
and which are payable on January 1st
We include in CIR statement OF La
biIities the entire amount dHe for
paving of Newcastle street aaa
agaisst tAis, We set UP as an Asset