Perth Amboy evening news., 1923-10-31
AUDITORS MAKE THEIR
REPORT IN COUNTY PROBE
Continued from Page 1

contractor when presenting his bill
must itemize the stone delivered
showing the number of pounds n
the days on which the stone was de-
liyered and make affidavit that this
has been done. The supervisor OF
roads then checks back against the
slips delivered by the contractor
with the duplicate weight and re-
ceipt slips delivered to him by MS
own road foreman Gan employee OF
the county,, and in this way makes
absolutely certain that every bit OF
stone charged has been delivered: :.
The weight slips + then hled
away in their proper place IN the
county treasurer's office and 1t is MOI
practical to attach them to the vou-
cher itself because they are entirely
too voluminous.
The statement that appears the
apparent practice is to honor stone
bills without anything further than
the verbal assurance that the mate
rial has been received" is absolutely
unfounded in fact as has already
been explained. There Is an abso-
Lutte check on every stone bill paid
by the county and no verbal assur-
ances of any kind are relied on.
The section of the report which
deals with the ALLEGATION OF the va
riouS items of expense to the proper
accounts contain a statement that
"the sundry individuals" items was
in excess of a proper percentage
which should be set I'D in this par
ticular account. A careful analysis
of this account would have disclosed
the fact that the sundry individuals
account is the labo" account and the
n = n nd firnn Of nanh ono am nl0V-
ed appears on the voucher with the
correct amount as paid to him. In
our opinion this method is a proper
system of keeping this account. We
find that the time sheets are very
detailed and in fact this account is
a great deal more complete than 1t
is in some other counties. By exam
lining the voucher each payment can
be seen in detail and this method
is in universal use in all municipali-
ties.
We find that the county treasdrer's
office sent the State Highway Com
mission a schedule of road expendi-
lures as of July %. 1928, and we are
advised by the county treasurer's
Office that the expenditures from
August LIST to date are being tabulat-
ed and will be ready within a few
days. The clerk employed in this
particular work and thoroughly
familiar with it was suddenly killed
on July 23rd last, and for this reason
this particular item has not been
tabulated down to date. There is no
prevailing law practice or custom
which necessitates the furnishing of
this report to the State Highway
Commission within any set period of
time and very often these reports
are only furnished twice a year, so
the impression that there has been
a delay in furnishing this report is
unjustified.
Partly due to our suggestion sever
al changes were made in the method
of keeping the financial records of
the county in 1920, and we believe
that at the present time the methods
of conducting the business of the
county are in proper conformity with
the laws of the State of New Jersey.
We specifically stated this in our
audit of 1922 and we see no reason
to change our opinion at this time.
The books that are kept consist of a
cash receipt blotter, a cash book and
bank register combined, q voucher
register, a journal, a current ledger,
a general ledger Containing capital.
trust and reserve accounts), ten bond
1edgers, and a note record. These
books will reflect the proper inan-
cial condition of the county.
We feel that we are in a position,
because of our familiarity with these
records over a period of three years.
to attest the fact that these records
r in A No. 1 condition and that
your board should. be very highly
congratulated upon the condition of
these records and the ability of the
men that keep the4-I. We believe
them to be in accord with the most
improved system of municipal finan-
cling and bookkeeping and the fact
that the commissioner of municipal
accounts has so promptly put his
seal of approval on the 1922 audit
should be sufficient indication that in
his Judgment proper methods of
municipal financing are employed.
We respectfully submit that in the
two or three hours that these ac-
countants spent in going over your
books that 1t was impossible to fam
iliarize themselves with the system in
vogue sufficiently to permit them to
speak with authority. Our, survey
Is DdSSQ OH OuT ldIilllldEIly Will yOuI
books extending ove a period of
three years instead of three hours
and every year for the last three
years an audit has been made by us
and approved by the commissioner
of municipal accounts at Trenton.
We have audited a large number Of
municipalities in the State of New
Jersey and are thoroughly familiar
with the municipal accounting laws
of the State and the regulations and
rules of the commissioner of munich
pal accounts at Trenton. and in our
judgment the financial records of
Middlesex County are properly and
efficiently kept.
Respectfully submitted.
Edward M. Hyans & Co.
Certified Public Accountants
BY
A. J. Skevington, r. M. A. No. 90
Joseph ]. Weber. r. M. A. No. 81