The Pleasantville press. (Pleasantville, N.J.) 1912-1929, 1922-01-07

C~OLLEClOh. F@
The receipt of all money by the Collectdf
for the years 1919 and 1920 as recorded In
the duplicates have been accounted for by
payments made by him to the proper au-
thorities. receipts for such payments being
produced to MS -
We would draw attention to the law that
requires the Collector to submit a list of all
Delinquent Taxes each year, which list
should show not only the current years de-
linquencies. but all delinquencies to date.
RECEIPTS AND DISBURSEMENTS OF
TREASURER.
The receipt of all monies from the Collec-
tor have been correctly recorded in the Cash
Book. Since the Delinquent Tax Collector
and Collector of Dog Taxes did not keep a
Cash Book, it was impossible to verify the
sums turned over by him to the Treasurer.
This condition should be remedied by the
keeping of such Cash Book and obtaining OF
receipts by the Delinquent Tax Collector for
all monies handed by him to the Treasurer.
The receipt of $42.76 interest on Bank
Balance was not recorded. but this omission
has since been corrected.
All disbursements of the Treasurer were
made by cheques signed by the following
| officials, Chairman. Clerk and Treasurer.
We wish to draw your attention to the
fact that payments to the amount OF So
7o5.57 do not appear on the Minute Book as
having been authorized by the Township
Committee. We took this matter up with
your Treasurer and Secretary and were as
sured by them that such aymen were duly
authorized by the Committee; but were
III ~ AihoNt DCth "
Such payments have been made therefore
without legal authority. but in view Of the
assurance obtained as above stated we nave
spread the same upon the books, and would
suggest your confirming such payments on
the minutes of your next meeting. This
condition of affairs must not occur in the
future.
No invoices and paid bills to substantiate
the payments made by the Treasurer's
cheques were produced. it being stated that
1t has been the custom in the past to de-
stroy such at the end of the year. These
invoices and paid bills are the permanent
records of the Township, and should at all
times be carefully guarded from loss or de-
struction. The destruction of same is illegal
and must not occur in the future, as they
are the only proof to be shown as the au-
thority for such aymen as are made by
the Township.
According to the law Cash Receipts of
Miscellaneous Taxes not anticipated in the
budget cannot be used for current purposes
without notes payable being executed and re-
deemed by appropriations made the following
year. 1t is evident therefore in this connec-
ton that S552.92 of such collections in the
years 1919 and 1920 have been improperly
used and that notes should be issued cover
ing same and redeemed by an appropriation
in your next budget.
In the year 1920 previous years taxes
were collected amounting to approximately
| SIS, 900. 90 and notes were paid of out OF this
account amounting, to approximately W,
on hand Of So. 400. 90. 1t is apparent, how
ever. that this money has been used for cur
rent purposes, which should be evidenced Dy
the issue of a Note Payable. as though bor-
rowing from an outside source such note to
be redeemed by an appropriation in your
next budget. The use of previous years
taxes for current years purposes is Illegal.
lCAsH RECONCILIATION OF TREASURER.
The balance standing to the credit Of the
Township with the First National Bank OF
Pleasantville at December 31st, 1920, was
certified to us direct by the bank. Taking
into consideration the cheques outstanding
this balance agreed with the balance shown
in the Treasurer's Cash Book.
We wish to bring to your attention the
fact that the balance shown on the Treas
urer's Cash Book at January LIST, 1919, did
not agree with that shown on the previous
auditors report by a sum of S17S.64, the
balance shown by the Treasurer being great
er by this amount. The explanation given
to us of this difference is that the sum of
IS17S.64 represents old outstanding cheques
which the recipients thereof have either mis-
| placed or lost. Such being the case, a list
| of these cheques should be made and pay
ment stopped on same at the Bank to avoid
the possibility of their being paid subsequent
to this report without authority from the
Committee.
SCHEDULES OF TAXES.
These are self-explanatory and record the
standing of the various duplicates in ques-
The Taxes Due" column Of the duplicate
was not added by the Assessor and an addi-
tion of the same brought certain errors to
II is essential that this addition be made
by the Assessor to prove the correctness of
his duplicate before turning the same over