The Birmingham age-herald., 1911-05-25


 ter with the balances shown by the vari- ous ordinances.
 Sinking Fund Assets Other Than Cash: We find that the sinking fund as sets, other than cash, consists of pub lie improvements bonds, $11000; school bonds, 5000; total, s14,Ooo; deposited with the Birmingham Trust and Savings bank.
 Auditors Office
 "Accounting-We find on the whole that the accounting in the auditors office has been accurately and neatly done, with scrupulous attention to details. A com plete analysis of the cash receipts and disbursements in any of the city's de- partments or in any of the special funds can be made, showing in detail the, source of such receipts and the nature of disbursements. These remarks, however, refer only to the period from May l. 1909, to December 31 1910. Some of the records are not complete The bond register does not show any of the issue of municipali- ties annexed, nor had the last issue of sewer ponds been entered.
 Departmental Records
 Records at Ensley-In examining the records at Ensley we found the public improvement register had been properly kept, but the docket of the recorders court had been badly kept Case No. 345, Lucinda Byers was fined $27.50 on Febru- ary 20, 1910 Albert Byers produced a re- ceipt signed by the clerk for SIS on Feb ruary 20, 1910. This receipt was not on one of the regular printed forms but 1 was on piece of scratch paper, and was not entered on the docket paid into court until January 8, 1911. Pages 3s9 and l 400, containing cases Nos. 1886. 1887, 1888, 1889, 1890, 1891, 1892. 1893, 1894 and 1895 had been cut from the docket. The following parties, Dean Sims, case No. 1990 fined S.5o, and Alphonso Leo, case No. 1894. fined $50, claimed to have paid the fines, but no receipts were produced. Both 1 cases were on the pages cut from the l docket. Case No. 1878, Tom Forney was fined s25. The docket shows nothing paid, | nor is it shown that the party ever served In Jail.
 Plumbing Inspectors Department: In the plumbing inspectors department are valuable records, which should be put in better shape and kept in a vault Some of these records are on blue prints, note books and scratch paper. They should be entered on register made for the purpose.
 "City Engineers office-After an ex- l animation of the records in the engineers S office we are convinced of the necessity for the immediate installation of such O system of records to cover all work done as will enable the comptroller to secure complete data in regard to any transac- tion originating in this department. We find in the engineers office the following la1,r ty,ct ,tro1 1tr Tor ment
 | Birmingham Paving Contracting Co.,: June g, 1910, East Lake, No 9S s69.6S
 Aug. 31, 1910, East Lake. No 91 595.27 Sept. g, 1910, East Lake, No. 90 1S2,30 Jan. 31, 1910, East Lake, No. SS 50.75 | - ss47 9S E. W. Jordan Contracting Co.
 June S1, 1slo West End. No 49 $5S.S3
 Oct 6. 1910, Birmingham, No.
 | 476 .....-................... 199.5S Jan. 4, 1911, Graymont, No. 16 So6.5o
 --$1, ,O64 91
 c. M Burkhalter.
 Dec. ', 1910, Graymont. No 9...... 75559
 Total .$2, 66S AS
 We see no reason why these accounts should not be paid, and the comptroller should be instructed to deduct from the next estimate given these contractors. Water and Light Plant, North Br- mingham-The books show that these plants have been operated at a loss for the past ten months. but had they re- ceived credit on the books for light and water used by the city at contract rates, l the operation would not have shown a , loss.
 "Iakeview Park-Since the preparation of the balance sheet we have been relia- |, bly, informed that under recent decision of the supreme court of Alabama, the , city has no claim on Lakeview park. If such is the case this item should be , charged from the books of the city : Hay and Grain Purchases "Alleged Irregularities in Purchase of Hay and Grain-With reference to this matter. the details of which you are fla miIiar with, we wish to say that we have examined carefully all vouchers, and the data attached thereto covering these transactions As far as the records of the city are concerned these matters are regular and in order. The vouchers drawn in favor of the payees are sup ported by itemized invoices. The actual | weights by city scales were furnished In detail by the stablemen and attached to the invoices, which are approved by the street commissioner as to quality. by the purchasing agent as to price. The vouch- | CTS covering such invoices are certheu by the city auditor as to calculations and approved for payment by the mayor.
 ..Financia Condition of City-We at tach hereto exhibit R, showing detailed statement of the revenue and expense of the city for ten and one-third months, ending April 9, 1911.
 It is useless to call your attention to the fact that the expense of the city has I exceeded the revenue for several years leaving large deficit. An anlyss or the balance sheet, to arrive at the current as sets and liabilities. will show deilcit of approximately s5S50o0. In arriving at the current liabilities there must be taken into consideration $1o.000 general city bonds of Ensley, maturing May 1. 1911, as shown on the bond exhibit, and $S0,- l22.75 notes covering estimates for public improvements which are payable from the general fund. included in item of sSS7, 123.52. as shown on the balance sheet.
 "When the expense of operating tine city until December s1, 1911. after deduct l Ing all revenue until that date. is added to the above deficit. it will amount to more than $1.0co0o0. which shows bond issue to be imperative, the only aues- ton being the amount. If cren,atories