The Waterbury Democrat., 1938-02-04
his warrent sheets.

 following board approval.
 Must Have Confidence
 A particular point made at the meeting of the board was Commis- sion Goss' statement regarding his attitude toward board members con- sideration of the city payment sheets.
 If can't have confidence in the controller it is no use for me to stay on the board" he said. He pointed out that it was impossible for the commissioners to examine individual items, sometimes thousands of them. and consider them in detail
 T h commissioners, pending change in the stipulations on the sheets they sign for payments, stip- ulations making members respon- sible for the items, along with the controller, had been reluctant to sign before me. GoSs remarked his view.
 MT. Rowland's letter on this sub ject is as followsa
 Feb. 5, 1858. The Board of Finance, City of Waterbury,
 City Hall,
 Waterbury, Conn.
 Gentlemen:
 T transmit herewith state ments disclosing the outcome of the financial transactions of the year 1887 and the condition of each 1887 appropriation as of Dec 31, 1887. The expenditures reported in these statements in- clude all claims for expenditures incurred in 1887 which have been presented to me for payment up to and including Jan. 31, 1888; there may be still other 1897 expenditures of which there is no record on the controllers books and for which invoices have not yet been received.
 'These statements show that there is a cash deficit for the year 1897 of $4681 132.25 after crediting $500,000 from the sale of bonds. The actual deficit of the revenue receipts of the year is, therefore, $968132.25, in other words the cash deficit would have been $968,13225 had the city not used $5OO,0O0 of bond moneys for current financing.
 The cash deficit is accounted for as follows:
 CD Receipts were short of the budget estimates by $137, ,598.39
 (2) Expenditures paid and charged to appropriations, ex- ceeded the appropriations by $2l0,50082
 (3) Expenditures presented for payment but not yet paid nor approved for payment amount to $l08, ,33O.73
 (D Expenditures incurred in 1887 as evidenced by purchase orders issued, but for which in- voices have not yet been pre- sented $11,702.31
 Total cash deficit of the year 1857 S468, 132.25
 T have sent the mayor an ex- tra copy of the statement of the condition of appropriations with the recommendation that he transmit it to the corporation counsel with instructions to com- mence proceedings to recover the amount of overexpenditure ($330,533,86) from my predeces- sor in the office of controller and his sureties. With respect to item (3) the people who have pre- sented claims for these expen- dltures are clamoring for pay ment; delay is imposing undue hardship on many of them: and they do not clearly understand the reasons for the delay.
 Under the charter it is my duty to report to the board of finance any bill for which there is not sufficient balance remain ing in the appropriation and no such bill can be ordered paid until a sufficient appropriation has been made by the board of aldermen.
 Section 76 of the charter pro- videS that:
 "During any fiscal year, the board of aldermen shall not appropriate from unappro- priated cash receipts from cur rent resources until the last month of the fiscal year and until said board shall have completed and approved the budget for tn next fiscal year.
 Section 77 of the charter pro- vides that:
 eff a special appropriation in excess of the unappropri- ated cash receipts from cur rent resources of the city shall be required for any purpose,