The Mount Holly news. [volume] (Mount Holly, Burlington Co., N.J.) 1891-1942, 1916-06-13

ney refuse to do SO they may be indict-
d for maintaining nuisance. 1t was
ecided that the trolley companies had
est get busy and do what is asked OF
hem.
Mr.. Rogers referred to the custom OF
he county collector in borrowing money
rom individuals whether it was really |
needed OF not. The county spends from
b, 900 to Sc, 900 yearly for interest and he
thought there might be greatimprove-
ment along this line. He offered a reso-
luton that the collector borrow money
only when needed as decided by the
finance committee and that the COM
mittee should designate where it is to
be borrowed. Mr.. Rogers showed that
on the first of April the county had bor-
rowed money to the amount of $146, 600
and had balance Of $155, 600 on hand.
At the present time there is 1872, 900 on
hand, yet the county is paying a large
sum for interest.
Mr.. Esham stated that the finance
committee had been signing notes in
blank and the collector had drawn
money when he pleased. He did not
think it proper to draw money from one
bank. Under the resolution adopted on
the first of January the finance COM
mittee does not have any control over
the situation.
Solicitor Davis said the situation was
not one Of improper action but Of inn
proper methods and one which keeps the
freeholders in trouble all the time for
they are not able to tell what the finan-
cial condition is. Notes are drawn pay
able at stated times and they become
due at various periods. He thought
every note should be paid on the last
day of December. AS the matter now
stands the collector and auditor cannot
tell what the county balance is.
The resolution that was adopted on
the first of January was rescinded and
another one was adopted whereby the
borrowing of money is put entirely in
the hands of the finance committee.
On motion of Mr.. Esham the clerk
was directed to notify the Burlington
County Transit Company that it must
raise it's tracks at the corner of High and
Water streets to level to be given by
the county engineer and that it must
also repair the pavement between the
tracks on High street.
The expert who has been working or
the county accounts rendered his report
1t read as follows:
| Pursuant to your instructions have made
| an examination of the books. accounts, rec
ords, ETC., of the county collector, county
| clerk. sheriff and surrogates offices covering
the two years from December 81, 1918, to De
| cember 81. 1915
| It was agreed that owing TO the great
volume of transactions in county clerks.
sheriff's and surrogate's Offices that the audit
in those offices should be general, and not IN
volve verifcaton of each item, which would
| require a great expenditure of time on the
part of the auditors with the consequent ex-
pense of such a detailed examination. There
| fore as stated, the examination in those Offices
was a general one and confined to verifica-
| ton of the totals and comparison of receipts,
| etc. with the amount RENTED to county col
lector.
The surrogate's books, consisting of cash
book and ledger, kept in good shape, the
receipts and payments being apparently prop
erly recorded in the cash book.
The cash book is correctly added monthly
| and total receipts turned over to the collector
The cash received agrees with. the various
remittances> to county collector with exception
| of the month of December, 1914. In that
month the surrogate's receipts aggregate ST.
039.3S and his remittance to county collector
was 81, O39.53. the surrogate, therefore, having
over paid the county zoe.
The bookkeeping in the sheriff's Office il
rather meagre. the receipts being recorded in
| a There
various errors in the sheriff's cash book be
tween amount of receipts and amount turned
over to county collector, resulting in dis
crepancy of $4T.44 during Mr.. Jordan's tern
in 1914, which amount is apparently due the
county by Mr. Jordan During Mr. Stecheri
term in the month of March, 1916 the return
sheet is added s27758, the correct addition Of
which should be s275;5s. difference of s1.ss
apparently overpaid by Sheriff Stecher.
| kept regularly and properly under an excellent
system which shows the results plainly anC
| clearly.
As documents are received they are entered
in reception books, deeds. mortgages, chatte
mortgages, etc. showing date and hour re
ceived, also fee charged for each instrument
A slip is made out in duplicate for each docu
ment as received. The aggregate of these re
ception books would show the same totals as
clerks cash book. These slips are similar t.
sales slip and are numbered consecutively
The original slip is taken by party presenting
clerks Office and entered in cash book, tn,
entry bearing number corresponding to slip
The slips are regularly and consecutively filet
for reference.
The cash book is regularly added and bal
anced and total receipts turned over to col
lector monthly. Proper ledger accounts ar
kept showing distribution of receipts and ex
penditures, accounts with depositors, etc
During the two years covered by this examina
ton there was an aggregate of some 1918
transactions in this office, and in accordance
with our understanding these entries wer
not checked in detail owing to time and ex
pense involved in such operation.
Two differences amounting to &c and Toe, re
spectively, a total of 19c, were found between
this office and county collector, but these diff
ferenees prove to be of the collector.
requested settlement of the bank &C
count of the county clerk on May 16. 1916
The bank book was settled and balanced Ma,
II. 1916. and balance shown agreed with bal
ance required by clerks book.
/ consider it only fair to state that the sys
tenn and methods of bookkeeping in this offic
are excellent.
The books, records. accounts, ETC.. in tn
collectors office were found to be in grea
confusion. We compared and verified eacl
entry in collectors cash book, the receipts a
far as possible from evidence in the Office. sucl
as abstracts of ratables from county board O
taxation, bank stock tax from county board o
taxation, bond registers stubs of note book
surrogate, sheriff and county clerks return
sheets also from correspondence with justice
of the peace in the county (some 48 letter.
were written to justices) and from a persona
visit to the state comptroller's office at Tren
ton, N. J.
The payments were verified from compari
of check book stubs cancelled checks an,
volved. all but two of which or lesl
inactive, being mostly for transfer items
The checks and stubs are in a very unsat
isfactory condition. There are numerou,
checks without stubs, and stubs without
checks: Checks were taken from the back Of
check book and numerous counter checks used
| Numerous checks entered upon the stub OF
check book of one bank proved to be drawn or
| some other bank. There are no regular add
| lions in check books and no record of de-
posts in check books. Great difficulty was ex.
| perienced in locating data, numerous checks
| vouchers, coupons, etc., being found in var.
lous desks, drawers and pigeon holes in the
| Office Stubs appear without dates and with
out numbers We are advised that the number
ing and dating of checks and stubs is often per-
formed by the janitor. No attempt appears to
have been made to reconcile the proof of check
books, bank books and cash book.
Some 80 or 40 errors developed in the two
years, as between the checks issued and the
entries in the cash book. If proper balance
| of bank accounts with cash book had been
made these errors would have been discovered
None Of these errors have been corrected hence
the balance as shown in the cash book is
wrong The cash book entries as they stand