New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-10-25
CITY AUDITORS LETTER.


To Hons. H. S. Sealy, Mayor, AM
A. A. Girard, Trustee of Fl
nance, and l.. F. Villermin
Trustee Of Public Property
composing the Honorable Boart
of Commissioners Of the Cit.
Of New Iberia, Louisiana:
i beg to hand you herewith my
report, covering my audit OF thu
books and accounts and the af
fairs of the City of New Iberia
covering the period from January
LIST, to July 18th. 1919, both dates
inclusive, in accordance with the
resolution Of your Honorable
Board duly recorded in the Min
ntes Of the meetings and acts OF
said Board.
In submitting my report, l hay G
avoided as far as practicable, a
multiplicity of complicated and
detailed tabulations. and show
only the figures and results which
I consider of Importance and in
terest, and which, I believe, will
cover all the information you may
desire.
j have gone into matters in de-
tail, personally. and have ascer-
tanned as far as possible, from the
correct and authentic sources and
records. all information herein
contained and set forth.
In this, my report, there will
necessarily appear many sugges-
lions, recommendations. and criti-
cisms In the latter, l have only
criticised systems, or lack of sys-
tens; lack Of diligence and care
in looking after the financial af-
fairs of the City; determinations
in collections; determinations in|
executing the ordinances of the
City, with reference to its finan-
ces, etc.
]. As per said resolution of your
Honorable Poard, with referencel
to the devising and installing of a
system Of accounting for the
City's business, wish to advise
that ! am installing a system, un-
der my said contract with you,
and which will afford at all times,
accurate and reliable information!
and data concerning the financial
affairs connected with the munich
pal business.
With reference to this system
Of accounting, I would like to
make the following statements !:
If the accounting work is con-
temporaneously attended to:-if
the entries and postings are made
when they should be made IF
the system is followed and kept
up as it should be kept up:-the
accounting work will be greatly
lessened and reduced, and infor-'
nation at all times available will
cover every detail Of the business
Of the City that any interested
party may seek information or en-
lightenment concerning. At the
close Of each days business, the
actual cash in safe and the actual
balance in bank, separately, and
not in one amount, thereby enab-
ling the official in charge Of the ac-
counting department to check his
cash on hand daily. in an accurate
manner a. should be done.
The General Ledger Accounts,
covering al funds expenses Ny|
departments etc., are kept posted
and viii show at q glance. the act-I
III and accurate condition Of thel
respective accounts covered.
I have delayed 4 considerable
length Of time making my report,
IN order to investigate and care
fully study the needs Of the sc-
counting department, SO that
when the system il installe,d Is
will not be found necessary to
make changes or alterations inl
same. and assure Won that nowl
you have q system Of accountin9s
In the Citv's finances, that will
give I'll information when needed
and wanted and accurately.
I have provided for in this sys-
tem. q Monthly Balance Sheet,
covering the City's finances, one|
of these sheets to be properly