Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-02-08

be overdrawn between SIS 900 and $35,
900 by the end of their fiscal year?
Have YOU also heard that at the first
day of February the school department
had balance of $21.611.O7, which sum
would probably carry them through
the next two months with an additiona
$4,000 which they will probably be over
drawn"
Now the odd part Of this whole prop
osition is that both statements are
| correct. That is, they are correct ac-
cording to which set Of books one hap
pens to be looking at, whether at the
records of the school department or the
records of the city auditor. The qucs-
ton seems to hinge on the question of
when the fiscal year starts.
| The School Books
| According TO the statutes of the State
Of Maine and the charter Of the city
| of Augusta. the fiscal year of the board
! or education starts April / and ends
! March 81. They have a meeting some
time in the spring at which the esti-
mate of the amount of money needed
Tor the ensuing year is presented and
the citizens vote the amount that
| must be raised by taxation or course
the system here is like that Of any
other department of the city 1t is
run on borrowed money until the taxes
are collected.
On the school boards books on the
LIST day of last March the school board
had small balance on hand Their np-
! preparation was made and was arrang-
| ed to cover the expenditures from last
April until March 81, 1923. During
! the year. Superintendent Burrill stated,
the board was forced to provide addi-
! tional fire protection at the Cony High
| school and about $4,000 was expended
| in this work. On account OF the un-
usually severe winter. the board has
been forced to buy additional coal, more
| IMAM mas been consumed in other years,
| The school board books show that on
| February l balance of $21,611.O7 was
| left to pay the bills for February and
| March. In addition. some monies prob
| ably would be received for tuition. Su-
perintendcnt Burrill stated yesterday
| that the school appropria ton probably
would be ovcrdrawn at the first day
of April by about $1,000. and this was
! SO because they had not foreseeH the
! need of additional fire protection at the
J high school. The books of the school
| board have been audited by Weston
Lewis, former city auditor who exam
med them every month. and they are
| based on the fiscal year as set by law,
starting April I.
The Auditors Books
| Now, TO step across the nall to the
| city auditors Office and ask them II
their books show a balance on the first
day of February. 1928. or St5l.S6 in
favor of the school board. and they i'm
mediately show You the books that
lrove that to be 50. These books were
Kept by Weston Lewis. city auditor
| Tor the past five years. According to
| This set OF figures the fiscal year of
the school board is the calendar year
starting January l and ending Dccom-
! Der Il. On Jan. 1. 1922. the school
board is credited with balance of
! slS.o42.G3. and an entry ma ricd apnro-
! priations is made on June -. of SOL.
! lo0.32. making total credit for tho
kyear 1927 of Sl79.44o.95. Doductine
| the rolls Of accounts for the year from
! this sum leaves S14.60S56 on Dec. 81,
, 1922. Since that time the present city
auditor, Dan W. Cory. has deducted
bills amounting to s!i.l56.50, leaving
II balance of st5l.S6.
Figures Appear To Check
these HSureS disclose one other Pc
cuiar angle. The school boards admits
that at the end of their fiscal year they
viii be ovcrdrawn ny about $1,000 The
books of the city auditor show that the
school board spent about $4,000 more
, than was, listed in their appropria-
tons. The figures in both cases cover
| n period of Il months and they GER
tain.y appear to choCA.
Mr.. Lewis. former city auditor
declared that the seeming deCrepan-
cy is due to the difference in the fls-
cal years Of the Board OF Education
and of the city council. He stated
that under the administration of
I Mayor Willis y. Swift. the fiscal year
! of the city was changed from April
I to January / but that the Board of
| Education maintained the dates of
their fiscal year as set out by the
act OF the Legislature which brought
the board into existence in 1907. He
declared that the sums expended each
month checked on both accounts and
that it was impossible to keep the
other figures checked because of the
! different periods to which the an
| preparations were applied Tho city
! auditor applies the appropriations
! from January to Dee. 81, while the
! Board Of Education applied the an
/ preparation from April to March 81.
/ Recommends Change
| Mr.. Lewis declared that the only
! way the matter could be Strengthened
up was to have the Board Of Educa-
| ton apply their funds for the same
period as the city government and
! then the books were agree
| Wilbert s. Wilson. former city
| treasurer, and n former member of
the Board of Education. stated that
! he had recommended that the Board
of Education change their fiscal year
; to agree with that of the municipal
government. He stated that when
| the Board was first created in 1907.
! that there was n matter of $1,000
difference in the books of the school
board and the city government and
| that that difference had never been
Strengthened out but had been car
| red along from year to year. tie
declared that he would want 70
! look over the books before he could
say anything about the difference IN
figures. declaring that he could not
see why the books of the city gov
eminent on Dec. 81. and the books or
! the Board of Education on March 3l'
should not strike balance or very
nearly so as the same amount or
money was spent over IL months
period. He stated that as city treas-
urer he could not remember any
| large overdraft OF the school DEPART
mcnt
Proponents OF either side can make
The above statements and have the
/ figures to back them ND and they
say that figures don't lie
! Mrs. George +. CrOcker is con-
fined to her home. 81 State street
| n iIInncc