Evening star., 1949-05-19
LeoffIer
Continued From First Page.)

items Cin the books run to ap-
proximately $4,000 for the FIVE
year period. 1t would seem that
the necessity for ending that
practice is evident. and that a
more business-li like method of buy
ing and paying out should be i'm
mediately installed and that all
expenditures be supported by
receipts or proper memorandum
that the funds were paid out fol-
bona fide items Of expense"
Operation of the Langston Coli
Course was singled out as being
"the most frequent violator of
the rules of safe and careful op-
Grafton" The auditors found
that "a per cent of all the money
paid out at that course during
l947 was not accounted for by
the proper identity of receipts"
Each year there has been some
Improvement at Langston." the
report continued. In 1948 only
Is per cent of the money paid out
there was not properly receipted.
The other courses, while not as lax
as Langston, were not blameless,
because the volume of their busi-
ness was greater and their unsup-
ported items amounted 30 a great
deal in money not properly &C.
counted for"
Hiring of Accountant Urged.
The report summarized the fol-
lowing five-year average for such
unsupported items: Langston,
47.46' per cent; Rock Greek. $500:
East Potomac. 25,S5; Anacostia,
1875.
Principal recommendations in
the audit report we're:
Employment of a qualified ac-
countant on a full-time basis by
the company and hiring of such
additional employees "as may be
necessary to handle work on a
current and efficient basis"
Complete. detailed explana-
tions of every entry in the books
particularly to show the nature
of individual purchases and the
reason for each expenditure.
Establishment of an individual
cost record for each golf course sc
that it would be possible to de-
termine Immediately the day-by-
day cost of operating each place
Payment of employees by check
and also for overtime work In ac-
cordance with regulations adopt
ed last January.
Inventory Of Property.
In inventory OF all golf course
property and materials and the
charging of the cost of all such
materials to the specific course
where they are uSeQ.
Among the claims to which the
auditors objected was $l34 item
for depreciation Of Cadillac Sc
dan. The auditors declared that
only about three-quarters Of the
amount could be traced to de-
probation on the car while used
on company business. The audi
tors also took exception to $54l
item listed as expense resulting
from the robbery of safe at the
Anacostia course. They explained
this was not properly an ex-
pense item because the company
did not show due diligence" in
seeing that the money was kept
in a portion of a safe covered by
insurance.
Describing the Leoffler concern
as very cooperative with the
auditors, the report disclosed that
Mr.. Leoffler, when asked last April
to provide financial statements
said he and his associates do not
think it is fair that our personal
business be made public"
There have been many charges
and countercharges about the
Leoffler operation of the courses
especially at hearings before the
subcommittee in recent weeks.
The District Recreation Depart
ment has maintained it is the
proper agency to operate tht
golf courses.