The weekly Iberian. (New Iberia, La.) 1894-1946, 1922-08-12
was collected during that period.
RECEIPTS NOT ENTERED in
ROCKS

RECEIPTS NOT ENTERED in
BOOKS
II was found necessary to eheck
each deposit slip and every entry III
the bank pass book and on the bank
statement. because a large dlscrep-
ancv existed when a test was mace
70 arrive at balance between the
amount of cash receipts as entered
ON the books and the disbursements
nade nv check or from the caSh
drawer Fortunately the deposit silp5
were preserved, and in most lnstah-
ces the various checks received Were
entered individually on the slip Inc
task Of trying to identify the va
rious items on the deposit slips with
the payments received, was ire
mendous one. but the result proved
II worth while. as the following re
coints were found which had not
been entered in the books of account
nor on any of the auditors reports
prcpared for the City. Reference Is
made to the auditors reports, as II
was found necessary to re1er 10 es-
erv available record in making TINS
audit. :,
September 27, 1917, Or. entry IN
Pass Book for General Fund by Peo-
nles National Bank, $277.44. THIS
item was verified by having the cash
Ter of the Peoples National Banh
refer to his records OF that date l.
appeared in the Banks Expense ac-
count, therefore it is safe to pre-
,ume that it covered interest paid To
the City.
JUNE ii, l9lS-TOTAL DEPOSIT
SLIP $1,00I05
On this deposit slip is an item OF
1907. 3S which was not entered on
book or any auditors report. The
amount $907.3S was found to be a
remittance from the State Treasur-
err under date of June lS. 1918. III
payment of collection for the !%e
Fireman's Insurance Fund under
Act 295 of 1914.
AUGUST 6. 1918-TOTAL DEPO-
SIT SLIP $1S0.40
On this deposit slip was an item
of S1O.39 which was RENTED by the
iberia Stock Farm for gravel. This
$1O.39 was not entered in books or
on any auditors report.
DECEMBER 80, 1919-ENTRY
PASS BOOK $11.95
The Peoples National Bank credit
ed interest on daily balance-the
amount was not entered in the books.
AUGUST 10, 1919-DEPOSIT SLIP
PEOPLES NATIONAL BANK
$4,000
On this deposit slip was an item
Of S413.13 RENTED by the State
r. E.rnn,p,,'c Dnnctnn In
surance. The amount was not enter
ed in books or any auditors report.
AUGUST 6, 1919-DEPOSIT SLIP
PEOPLES NATIONAL BANK
$747.06
Included in this deposit was an
item of$555.00 which was borrowed
from the sewerage connection fund
This Sewerage Connection Fund rep
resented receipts from property hold
ers for connections made to city
mains. The Fund was not made n
part Of the City's accounts as kept
in the General Books. 1t appears that
the cash from collections was put III
pocket book which was kept in the
safe. and disbursements therefrom
were made, not by voucher, but by
cash. MS l. unu is JItdtcu VI
arately in this report.
The $555OO referred to was not
entered in the books as a receipt.
when deposited in the General Fund.
NOVEMBER Is, 1919-CHECK NO.
L34 FOR $1,000
Drawn on the Light, Power Y
Water Plant and deposited in the
General Fund was not entered in the
receipts This check was made pay
able to the City of New Iberia.
OCTOBER 90, 19l9-DEPOSIT,
$34 ID
Account of interest on bank bal
ance, paid by the Peoples National
Bank. This was not entered in books.
NOVEMBER IL, 1919-DEPOSlT,
$l.065 SO
This amount represented a check
drawn on the Especial Tax Fund
and deposited in General Fund for
which no entry was made in the
books Of the General Fund.
MAY S, 192O-DEPOSIT SLIP,
$25 90
Received from Mayor Sealy for
rent of tractor. This item was not
entered in books.
JANUARY Z, 1920-GUS LAMP
EREZ, $500
The deposit slip does not state
that the item was for market rental,
but as the books do not show
credit for the rent which was paid
in amounts Of $500, | take it for
granted that the deposit represented
one months rent paid by Mr.. Lamp
ereZ.
AUGUST 10, 192O-DEPOSIT SLIP,
$45 90
One item on this deposit was re-
mittance by Mr.. l.. +. Villermin for
old cistern sold, amounting to $25.00.
The $500 was not entered in re-
ceipts.
AUGUST 90, 192O-DEPOSIT SLIP,
$92.75
Cash from Sewerage Connection
Fund. This cash was taken from the
Sewerage Connection Fund portfolio
and the $92. rs was not entered in
the receipts Of the General Fund.
SEPTEMBER 18, 1920-DEPOS1T
SLIP, $125 90
Amounts RENTED by l.. F. Viii
lermin for second hand car sold
500 90, and old cistern sold $500.
The amounts were not entered in
books or auditors reports.
NOVEMBER 8, 1920-DEPOSIT
SLIP, $780,
Gus LampereZ market rent. Re-
ceipt not entered in books.
DECEMBER 80, 1920-ENTRY
PASS BOOK, $26.40
Interest on daily balances credited