The Dawson news. (Dawson, Ga.) 1889-current, 1910-03-02
Water and Light Department.

Water and Light Department.
For the purpose of scientifically
presenting the results of operation
this statement has been prepared
down to met Profit From Opera
ton" on the basis of earnings and
expenses, and not on the basis of re-
ceipts and disbursements. That part
of the statement below met Profit
From Operation" is merely a recon-
element of the net profit $128.98,
with the cash as it stood on Deem
Der 81, 1909.
The statement has been prepared
also without reference to materials
and supplies on hand, both at the
beginning and at the end of the year,
no inventories having been taken at
either time. Further, it is not known
what accounts payable, if any, were
outstanding at the end of the year.
Any such would affect the results
shown. II there were any items of
this character it is your opinion that
the amount would be small, as an
effort was made prior to the close of
the year to pay off all current obli-
cations,
Included in the gross earnings is
the sum OF $1,750.00 paid by the
city, which amount may be consider
ed, inferentially, as the cost to the
city of lighting it's streets and public
buildings, flushing it's sewers and
furnishing water for fire protection
and street sprinkling.
The following cash sales have not
been included in the gross earnings,
but have been treated as reductions
of operating expenses:
wal ,'''',,, Sl6l.30
Old Boiler and pump.... 1900
meter 15.OO
o0CS ''''''' '''''''' 1'ov
Tank ..... 200
Line ................ so
IOCdI -. 20 Is D
1t will be noted that there is in
Guided in gross earnings From I'm
known Sources $685." The cash
book does not and the Superintend-
ent stated that he could not give any
explanation of the items making up
this amount. One of the purposes
Of the cash book is to show the
sources of receipts, and there should
be no exceptions to this purpose
There were no charges during the
year to additions, extensions, i'm
provements or betterments, all ex-
penditures being charged to expenses
of operation. On the other hand,
no allowance was made for deprecia-
ton.
On asking for the record of meter
readings it could not be found that
part of the year prior to April 1,
!, ,AnA AI1o
it had been lost.
The records of disbursements were
not in good condition. The amounts
of checks did not always agree with
the amounts on the check stubs, and
although such differences were small
and unimportant in themselves they
threw the check book balances out
Of agreement with the actual bal
ances. There was no evidence to
show that at any time during the
year effort had been made to bring
the actual cash balance into agree
ment with the check book balance.
1t is suggested that in future the
check book be footed by months;
that the bank pass book be balanced
at the close of each month, and the
two records brought into agreement
by recOncilement which latter
should be shown in the check book.
A very large number of checks,
subsequent to January 81, 1909, for
the payment of labor, materials and
supplies, were not supported by bills
or any kind. Others were supported
by data which, in our opinion, is
inadequate as evidence of indebted
ness. Illustrating this practice there
Is submitted in Exhibit "D"-"Mem-
orandum Showing Examples of Dis
Dursements Without Adequate Evil
dence of Indebtedness" An investi-
cation of the cancelled checks, which
are arranged numerically and by
months with and without bills at
tached, will show ample and further
evidence in this matter. Reference
is not made in this report to checks
lor wages and salaries fixed by the
City Council
Subsequent to January 81, 1909,
very few bills have the approval OF
the Superintendent. In our opinion
such approval is essential to efficient
operation. Some bills have the APP
prevail of the day engineer, who
stated to our representative verbally
that he kept no record of materials
purchased and received; that in ap-