The Waterbury Democrat., 1932-04-12
New York Auditors
 Completed Work
(continued From Page D

sums spent in settling suits which would, 1t Is felt. have cost the city much more if tried in court; dam- ages and awards, s20,559.34, con sisting of grants made to claimants by the board of aldermen on re- commendation of the committee on law; registrars of voters, $11,3776S this amount being caused by un- expected primary contests and the like.
 The charity department. proper, went $127,021.54 over its designat- ed appropriation in meeting the de- mands of the needy of the city. due to the depression. The Childrens Home Commission exceeded its ap. propriation by $6,949.93 for similar reasons.
 Taking the departments as g whole, in studying the audit of Mil. Ter, Franklin and Basset, Inc, it is apparent that all the departments over-expended their appropriations on an average of $16,764.62, prac. tically all of this being due to the depression. The balance in the de- partments not corresponding was $21. .313.6S.
 The report shows that if it was not due to the old charter directing back taxes into the surplus resource sinking fund and to the over-ex- penditure of the public charity agencies the city,s actual cash de- ficit would be approximately $107. . 900, an amount, which it is expect ed, will be taken care of as the municipality continues along on it's economy program.
 According to the auditors the cash deficit for 1881 was $79S,. 113.13. This sum according to the l 1883 budget. The auditors were kept from figuring the income from | previous back taxes which went in- to the surplus resource sinking fund under the old charter provi- sions.
 The accuracy of the controllers and treasurer's reports on cash available in the city treasury was verified by the auditors. The au- ditors also expressed the opinion that the Merchants Trust Con- pany will soon open. releasing much city money now tied up. Thoy recommended that in the future the city require collateral securities in | trust or a surety bond in deposit | ing, so as to safeguard itself against such occurrences as the closing of 8 bank. According to the auditors, also, the city has paid $1,070 per month as a delinquency tax for non-pay- ment of the state and military taxes on time.s This revives the old story of non-payment of such taxes which was used during the Guilfoile administrator to show a greater deficit than really existed It was explained then that under the present set.up of the budget the city is always months behind in paying such taxes because they | fall due late in the year and just before the new budget goes into effect. Therefore, they are provid- ed for In the current budget, made up in November, and when the new taxes become due in the early part of the ensuing year they are paid later in the year, thereby requir- ing interest payments at the rate o1 9 per cent.
 The auditors state in their re. port. that the street improvement bond sinking fund greatly exceeds it's future requirement and recom- fund be diverted into the surplus mend that future receipts for the resource sinking fund.
 The auditors also made note o1 the reduction in the tax rate for the current year and called atten- ton to the fact that the vouchers on the whole, were kept well al.
 though in few instances they were not filled out completely Sc as to reconcile them with the con. | troller's office. Clerks in the vari- ous departments were called upon to lend their cooperation in aiding the controller in keeping his vouchers properly filled out and re. corded. All surety bends are prop erly taken care of, the auditors state in their report. All abate- ments by the aldermen were prop. erly recorded with two exceptions comprising purely clerical error | All appropriations were checked with the budget and found to be in accord herewith. All transfers were also found to be proper by the auditors. Tn closing their re- port the auditors thanked the city officials for the assistance shown in studying the records and foi l various courtesies shown.