The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1912-03-15
MELLIS, PlR1E & CO.,
Chartered Accountants.

Telephones:
T. S. Center 1918,
n. w. Main 1872.
Ala M tropolitan Life Building.
Minneapolis, Mimi, Feb. IL, 1912.
II. J. McGhee, Esq, Chairman.
Independent School District Of
Virginia, Virginia, Mimi.
Dear Sir:
Referring to our report on audit
OF the books and records Of the In
dependent School District of Vir-
ginia, Mimi, dated January 2, 1912,
and in particular to page eleven
thereof-"Comment on Expenditure
on Technical High School," where it
is stated that 1T appears to be quite
evident that the Virginia Plumbing
and Heating Company, Virginia,
Mimi, have been overpaid $1,819.OO
on their heating and ventilating con-
tract"
On February 3, 1912, We had a
conference with the school board and
also a representative of the Virginia
Plumbing and Heating Company in
regard to this matter, and as result
Of same we are satisfied that the
records Of the school district relating
to this particular contract are incOr-
rect, and that due allowance has been
made by the Virginia Plumbing and
Heating Company for said credit Of
$l,819.OO. 1t has been pointed out
already that, according to the min
utes, the manager Of the Virginia
Plumbing and Heating Company ap-
peared before the board at the time
the changes In the original heating
and ventilating contract were pro-
posed, and stated that his company
would allow a credit OF $1,S19.O0
for the boilers specified in his origi-
nal contract and undertake the new
work for the sum Of $12,300.00. We
are satisfied that the actual verbal
contract price Of this new work.
was $14,l19.00 instead Of $12.-
10000, and also that the credit Of
$l,8l9.OO was deducted from the lat
ter contract instead of from the
original contract. In order to avoid
confusion In future it is, we think,
desirable to spread these facts on the
minute book, so as to secure a per-
manent record as to the correct In
depreciation of this particular con-
tract.
Repeated requests have been made
to the attorney who acted on behalf
of the school board in regard to the
comparatively recent sale of $780,
OOO.O school district bonds, to hand
over all papers and documents in his
possession relating to this matter,
but. so far as we are aware, the
Board has not yet obtained posses
sion of same.
1t has been suggested that the
present form of loose-leaf minute
book should be continued in use,
provided the signatures of the chair
man and clerk appear at the foot OF
each page. We approve of this sug-
gestion as being quite satisfactory
Yours truly,
MELLlS, PIRIE & CO.,
Chartered Accountants
Mr.. Otto A. Poirier was present
and wished to make a few remarks
regarding the part of the report
which mentioned that he had been
requested a numebr of times to turn
over to the school board all papers
relating to the school district, and
which report stated that he had moi
done so.
Mr. Poirier made it plain to the
board that he had returned all pa
pers upon request and filed state
ment with the board to that effect
The clerk also informed the board
that he had received from Mellis'
Prize & Co., the papers furnished BY
Mr.. Poirier since their supplementary
report, which papers were placed or
file.
1t was brought out in the discus
sion that there seemed to be doubt
in the minds of Mellis-Pirie & Co.
according to their report, whether
the school board was cognizant o.
the fact that the bonds, amounting
to $4,000 dated April l, 1910, were
sold at less than par, plus the &C
crued interest. It was made YER!