The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1913-09-05


= ,sEP'TlEMBER 1913 d
9 BID. are received. J 4.
"a letter from Arnold = rsla-
tvesto condemnation proceedings ], q hit
the matter had been appea1ed sspsez1as
to. whether they should @ aheaA ) snd look
after the intere.ts @ tie school district On the
Moved = ( j. McGhee seeonded s. 3. 6:
on file and that the arm Of Arnold Picker
ing be authorized to proceed with the case and
that the chairman keep IN touch with the situ-
alton. Motion carried unanimously. s
Co.. chartered accountants. who were: engaged
to audit the books, records and vouchers for
the Independent School District of Virginia,
Mimi. for the fiscal year ending July IL. 1918,
Mitchell, Stewart, Clerk II ..:S -
I'VE have completed the audit Of the books.
District Of Virginia. MINI. for tie nseal year
ended July 81, 1913, and have now the pleas
ure Of enclosing our report thereon in dupli-
MELLIs. PIRIE 4 CO
Independent School District Of Virginia. Min
nesota. -.;. 81. -
Report on audit July 81. 1918. ,s'
MINNEAPOLIS; Mimi, Aug. Is. 1913.
To the Board Of Director. INDEPENDENT School
District q Virginia, Virginia. Minnesota.
Gentlemen: ,..~....
In accordance with instructions we have
Independent School District of Virginia. Mimi,
for the fiscal year ended July 81. 1918. and
now beg to submit our report thereon. ~:
We have pleasure in reporting that, in our
trict has been duly accounted for and that
all money paid out has been properly vouched
and instructed. subject to the remarks which
follow in this report.
deemed during the past year. The cancelled
bonds have not been exhibited to us. These
should be obtained from the bonding compan-
les and placed on file along with the rela-
During the course of the audit it was noted
that school district orders were paid, notwith-
standing the fact that in some cases the or
ders had not been signed by the clerk. by the
several were not endorsed by the payee.
There is a certain satisfaction in directing
attention to the cost Of publishing the pro-
ceedings of the board. This is being done ut
| trict.
1t is illegal for any member of the board to
be directly or indirectly interested in any con-
tract with the district for services rendered
or for supplies. Several payments were made
during the past year which were contrary to
law, and in order to avoid the possibility of
exception being taken to payments Of this na-
ture it is suggested that written application be
made to the proper authority for an opinion
as to the legality of school districts employ
ing relatives of members Of the board to rem
der certain services for the district
The purchasing of supplies should be ap-
tee on the purchase-order form provided for
that purpose. Local orders can, in our opin-
ion, best and most conveniently be made by
authority of the superintendent of schools on
L Al La Ann~n In
vised for that purpose. Reference should be
made to our System Memorandum Of date
December, 1911, which is on, file in the vault
of the superintendent's Office.
We agree with the board in its recommenda-
ton to provide contingent fund of $4,000.
out of which the superintendent will make
petty cash disbursements, and in this connec-
ton it may be found advantageous to carry
designated in order that the payments may be
made in checks on that account
We have devised a new system for the de-
partment of school district treasurer. The
for special comment here further than to re-
mark that it will greatly facilitate the work
of the treasurer.
The minute book should provide Rubric in
ular matter. suitable form can be seen in
the office of the city clerk.
An improved system can be devised in con-
nection with the stock room.
your consideration:
~ That the book-keeper perform the cler-
ical work of both the school district clerk and
and treasurer. and that the books and papers
the Technical High School at all times.
(2) That all deeds documents and papers
belonging to the district be kept in the appro-
pirate files in the vault at the Technical High
school at all times.
~ That the practice of rewriting the
monthly salaries in the clerks record be dis
continued. 1t is an. unnecessary duplication
Of work. The names Of substitutes teachers
should he shown in the salaries book under
the heading of the particular school in which
they are employed and not as distinct class
ifcation.
a. The second part Of the general ledger
such as tn accounts in name of the contracts
on new buildings, and it can be used to adj
vantage for that purpose: (See System Mem
orandum, December, 1917
(5) Application should be made for the
latest edition of the standard prices for text
books. An up-to-date copy Of same should be
Of assistance to the board.
(6) The footing of the clerks record should
be carried forward till the end of each fiscal
On the following pages we submit the annual
| accounts of the district. comprising the bal
ance sheet, statements of receipts and dis
bursements and relative schedules.
We wish to express appreciation of the
facilities and consideration extended US dur
ing the course of our work and to commend
the clerk, the treasurer, and the book-keeper
financial affairs of the district have been re-
corded.
Reported by
MELLIS, PIRIE & CO..
Chartered Accountants.
INDEPENDENT SCHOOL D1TRICT OF Y1R-
GINIA.-BAI ANCE SHEET AS AT JLY
81, 1913.