The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1913-03-11
NO SHORTAGE FOUND
IN TOWNS ACCOUNT
ButAuditOrs Make Bookkeeping
Recommendations.

Hart Bros, Tibbetts, Heron & Co..
who audited the books of the town,
was presented to the board of alder
men Friday evening by Alderman Lin
der. The audit failed to uncover any
shortages in the accounts but sew
eral recommendations were made in
regard to the towns bookkeeping.
Upon motion of Alderman Linder the
mayor was authorized to appoint a
committee to arrange for the carry
ing out of the recommendations
Mayor Todd named as this commit
tee Aldermen Linder, Williamson and
Clifford. A synopsis follows:-
i Pay rolls, street and sewer depart
lments--Workmen employed paid week
ly by cash drawn from the bank by
street commissioner on regular
warrant payable to his order Rec
ommend practice be discontinued and
in place of present method of one
warrant being drawn that the work
men be paid by individual warrants
instead OF cash, the warrants being
made payable to the men and sent
direct or handed to them by the
treasurer.
Collectors office-Correction on
books. During examination of 1911
and 1912 tax duplicates and poll
books noted many corrections and adj
justments made by collector. OF the
opinion the collector should be in
structed to make no changes in these
books whatever without proper writ
ten authority from county board of
taxation, or by resolution of board
of aldermen. Collection of poll tax
The 1911 poll tax books showed col
| lection of about one-third total
amount of poll tax. Loss to the town
for year 1911 of uncollected poll taxes
amounted to about $1,000; therefore,
( If this same condition prevailed in
The past the loss doubtlessly amounts
TO several thousands of dollars De-
posits inbanks-The interest credited
| by banks on 1911 tax receipts de-
posted with them amounts to $196.9S,
indicating that considerable cash on
deposit at different periods through
out the time. In view of fact that
town has notes outstanding at all
times of the year and must frequent
ly borrow money it seems but rea-
sonable and just that collector be in
structed to promptly transfer his
collections to the town treasurer. BY
SO doing it would enable the treas
urer to meet the obligations of the
town more promptly. reduce the
notes and save interest charges.
/ Certification of tax duplicate--It APP
pears to be tho custom of the coun-
ty tax board to attach their sworn
certification to the tax duplicate. We
We're surprised to find the 1911 tax
duplicate had been sworn to in blank
by two members of the board. such
a certification in our opinion is
worthless.
Assessors books-The tax duplicate
and poll book which are compiled
by the assessor and turned over to
the collector as mentioned hereto
fore showed changes, additions and
corrections after they left the as
sessor's hands; many of these cor
rections appear to have been nee
essitated by errors on the part of
t the assessor. Assessor should have
furnished him list of firemen and
war veterans, and might be kept in
a separate part of poll tax book SO
as not to confuse their names with
those who pay poll tax. The Official
list of firemen should be furnished
by the fire chief and the collector
should not have authority to make
such exemptions as present, and the
assessor likewise should exempt no
name except those appearing on the
official list
Town clerks office-Cash book.
Told by town cerk when .he was
asked for cash book that it was his
private book for which he paid out
of his own funds, and did not de-
mand book under circumstances.
Strongly urge town to provide clerk
with proper account books which
shall be the property of the town.
Office forms and reeords-Some of
forms and records are such that it
is difficult to make a thorough audit
of fees collected and consequently
no unqualified certificate given by
accountant. Suggest forms such as
licenses and sewer openings be in
duplicate.
] Health department-Not being in
structed to audit accounts of depart
ment records examined only to a
limited extent to verify certain re-
ceipts and disbursements of the treas
urer. Noted that it would be advis-
able to place the collection of dog
licenses in the hands of the town
clerk, thereby concentrating the re-
ceipts of the town to about three
offices. The total dog taxes collected
for 1912 amount to $204.37; this
amount appears rather small as COM
pared with the population and seems
to indicate there are many dogs kept
for which no licenses are purchased
A list of owners of dogs should be
/ compiled and steps taken to collect
the taxes, increasing the income of
the town and making the tax burden
more equitable and just.
Town treasurer's office-Books and
vouchers found to be we'll kept and
presented no difficulty to a thorough
audit being made. No systematic
method of handling street department
charges for work and materials has
been devised. Suggest treasurer be
provided with ledger for entering
charges and street department be fur
nished with an invoice book provid-
ing for the billing of all charges IN
triplicate. One copy sent to the par
ty charged, second for treasurer and
third for the invoice book
Fixed assets and iabilities-Record
should be kept of all real and per-
sonal property owned by the town.
School department--No recommends
tions as work of auditors was only
in checking certain disbursements by
the collector.
In conclusion state that. intention of
foregoing suggestions is not to re-
fleet on the character or ability of
any of the officeholders, as the pres
lent methods and conditions have
lnrnhahlu oxfcfod ond hoon IN force