The weekly Iberian. (New Iberia, La.) 1894-1946, 1922-08-12

The Exhibits Nos. ] ana 70
gether with balance sheets for the
special funds as presented IN TN"
special fund report previously fied'
show the actual conditions existing
in the Citys affairs as of date June
81. 1921. For those who are interest,"
ed in determining how these condl-
tions were arrived at, it IS well 70
explain the successive steps employ
cd in reaching the conclusions pres
ented in the balance sheet. ;,
On Exhibits "a. b., C ana
"Dp are shown in totals the various
accounts arising from the cash re
CENTS and expenses. Each account
on these Exhibits is supported by
detailed schedule Indicated by ro-
man figures, which schedule SHOWS
from what source all Of the cash
was received and to whom all pay
ments were made. lhese are aioo
divided into periods Of twelve months,
except for 1921. which covers tie
| period from January ]. to June zitn
From the Exhibits "a, "B,
and "D" the totals are carried to the
condensed statement of cash re
ceipts and disbursements shown on
| Exhibits A. s and 6. The main bal
auce sheets as presented on Exhibits
/ and 2 were prepared from the con
densed statement Of cash receipt
and disbursements, as shown on Elk
hibits 4, 5 and 6.
Exhibit No.
CASH ACCOUNT
This Exhibit shows that the cash
| ,hnrt or unaccountpd for amounts
| to s299.O4. 1t was impossible TO
trace down this shortage even attef
checking every deposit and with
drawal entry in the pass books. The
shortage could probably be traced to
the petty cash account. which was
set up by Mr.. Suberbielle In the
sum of $4,000. This amount was
charged to Mr.. Girard at the begin
ming of his administration. but both
Messrs. Suberbiellc and Girard state
that all Of the amount was not IN
the safe, that it was represented by
various cash tickets and checks held
as cash items. Mr.. Girard admits
that ut various times he received
amounts from his predecessor when
accounted for the full amount OF pet
! ty cash. ;, ....
ton this petty cash fund disappear
ed altogether. Some part OF 1t may
have been deposited in the bank &C.
counts and very probably some OF
thc petty cash vouchers may have
| been lost.
CASH IN SAFE
I did not count the cash on hand
as of June 27, 1921, but as Mr.; j.
d. Broussard. new Trustee OF Fln-
ance has charged himself with the
amount of cash shown on this bal
ance sheet, | accepted it as being
| the true amount.
RECEIPTS GENERAL FUND
PAGES 43 to go
All of the known receipts for the
General Fund are itemized on these
pages. The tax rolls for the years
1915, 1917, 1918, 1919, 1920 were aud
tied and all collections from tax rolls
were included in these receipts, with
certain exceptions where the entries
on the roll were marked paid and
no corresponding collection to be
found. Such entries will be explain
ed later. Exceptions where there
are any, are treated of separately.
The exceptions will be noted further
on in this introduction.
RECEIPTS-LIG POWER a.
WATER PLANT FUND
Pages lat to 154
All charges for Light, Power d
Water service were verified and the
collections checked against the
charges. A delinquent list has been
prepared and made part of this re
port showing the amounts unpaid by
customers for service rendered.
ITEMIZED DISBURSEMENTS
GENERAL FUND
Pages 10 to LAG and
LIGHT, POWER & WATER
Pages 155 to 1872
On these pages are shown IN de-
tail all disbursements whether mace
by voucher or cash, showing to whom
and for what purpose the Cltys
money was disbursed.
DELINQUENT LIGHT & WATER
CUSTOMERS
Pages 1879 to213
In making the audit for the Light
and Water record, it was found that
no collections had been made for
service rendered customers as shown
on this list. In some cases the whole
amount Of the monthly bill was not
paid and in others only part OF
the charge was ever collected as
shown by the collection record.
The total amount represented by
this statement is $1,855.56. A con-
siderable portion of this amount
will be recovered. as in the list of
delinauents appear the New iberia
Ice Works and the New Iberia Foun-
dry e. Machine Shop. The reason for
the non-payment of these accounts
il that the City is indebted to the
firms and collection will be made
when the City pays its Indebtedness.
AUDIT OF TAX ROLLS
Pages GA to 251
The Tax Rolls for the years 1916,
1917, 1918, 1919 and 1920 were audi
ted. A list of the delinquents was
prepared and opposite each is indi-
Gated whether or not certificate
properly signed is made part
Of the City records. In most
instances cancellations and changes
are made in the roll by the Trustee
Of Finance without proper authority.
I have not charged the Tax Collec-
tor with the amount of the uncol-
lected taxes where no certificate is
on file authorizing the non-collection
of taxes and would only charge these
items to the tax collector if instruct
ed to do so by the City Administra-
ton.
No doubt the changes are made in
the roll by the Trustee of Finance