Clinch Valley news. [volume] (Jeffersonville, Va.) 18??-2019, 1920-01-16
GIVES ACCOUNT
OFSTEWARDSHIP

:s ~ e.: '...OF STEWARDSHIP
ayes, Sae
"Now, reGontinued from first page.
ale san e frame work of such system i.
l." the utmost advantage; but as the
"IJo .o,,, item is applied to the work in Il
, a.. GRAFTON, II It il to be practical ant
s., 9iun .: duca the beat results, must be
So, SAM ia adaptable by actual applica-
y was nc and unless SO, 1t Is not possible
al was on estimate the disadvantage. The
ndart am yem must not only meet the re.
'dy list'ni, ,ssments of our County Depart
'out his G It, but must also be in unity and
II know smootniy WIN the County trea-
'oke onnt;r naT un1 Heute gnw t, e Ac1
audit is had. Our Department had in
the beginning, as many live approp-
riations as sections of road to build
wa included under three separate Bond
- =. Issues; that is one for each Dist
riot; but at the present time, these
. three have been increased to four
teen separate and distinct funds
under each Of which are many appro-
prations and multitude of details,
aside from personal subscriptions
(which we've great factor in the pro-
emotion OF this work. Now therefore,
A. unless the accounting system of our
Department is in close relation to
that Of the Treasurer and Highway
w.. Commissioner, confusion and error
are bound to follow. All construc-
tion eventually resolves itself into
maintenance and repair, and unless
Loa the County continues to make appro-
sho priations for construction, construc-
Overdri6n accounting will gradually dis
U. 8. &pear, and with its disappearance
(pa fntenace and repair accounting
owned increase in proportion, and re-
War Say In, since It is not conceivable that
owri County will abandon its invest
Securiti mt in good roads, and it therefore
own<t continue to make appropria-
Stock AZ for their maintenance and re-
Value o. In order that this maintenance
Furniture repair may be carried on econom-
Lawful r.y and intelligently. the work of
Checks Oh wed as to the type Of work
ing be- was done and its cost as re-
Total o. to the individual road, so that
Checks o'esype of work may either be con-
ing Ieda from year to year, or changed
Redemr ording to its efficiency.
S. In no other way can this nforma-
Interest be obtained except from the
''properly. analysed and accurately
prepared accounting which will give
the ineligible information necessary,
- and which, if it is available, will re-
suit in saving our County large
amounts of money by avoiding those
types Of work which have proved in
efficient and expensive. In devising
a system Of accounting, it is imposs-
! bile to foresee tho demands which
"a will BIO made upon it In the future.
for information, and the test to which
It will be put. The only protection
which our Department can have, Is
hat the accounting system should be
/ lit. up from the first with the view
I. !, u-1givins the public ss complete in
formal "a as possible and in as grea
detail us Is practicable for the pur-
pose. If this is done when the test
H.. r"r"ea it can be met promptly and
Toto. anately.
40 --iIs,ystsm can be outlined complete
~; at the beginning, for the reason
~ that ths details Of tho work const-
antly change, and the system In order
TO be practical end up to date must
change with It and adapt ITSELF to
h an should be ave sxoid sSato Because
adaptable last year, II does not nee
esaarily follow that they will be this
Correc. ear. The requirements of the work
reid be anticipated and met promp
Returning to tho point of my de-
.-.-. Eftment, Mr.. Wagner and myself
found q condition chaotic in the ex-
trenno, and while hc as engineer was
called continuously from point to
-. point, over tho county, where work
So vas under way or contemplated, it
Do, 4fas required Of your incumbent to
i'eF remain In tho office to gather up the
rious, scattered and numerous
tn-eads OF records, wherever they
ought be found, with the view of
1AAihe them under specific charges,
I'D within their appropriation, for
Loans = ground work upon which to es
\, showr -olish a system Of accounting. prop
NOTES L .ly checking with the County Treas,
acc urer, and as base Of entry for all
w future expenditures.
Y. This effort in due course was sue
Dep. efiAly accomplished and there
-, tpai ,sal!g in the meanwhile the daily
necessity for large purchases Of ma
telal, adequate to the works prog
ross, Immediate steps were taken to
place Tazewell on the inside of the
market, by dealing directly with tn
-. wholesaler and manufacturer. About
this time, or near the first of JUL
1912, Engineer Lee took under con-
= u -A-~' the Districts Of Maiden Spring
Coiiat Esnst. Jacksonville; Mr.. Wagner re-
is: Aining Clear Fork. In March, 1914.
m N.4LIee resigned to accept n NOR
:, on @ffsfRe position in Mercer Coun-
r.. Iotai West Virginia and very soon
STOCKS, iareafter the present engineer was
2tock tpnointcd his successor. Under the re-
y"r" organization thousands of dollars. az
shown by our annual report, were
saved to the County
The same careful manipulation has
Oh been adhered to as basis for a
oiec aA.. c,bsequent operations; the scarc:t
, Port' labor and material and the increas
a.sL cost under war conditions, how
.AtaHer to be taken into consideration;
t1ld you will permit me to add that
Notwithstanding the fact that labor