The sun. [volume] (Newberry, S.C.) 1937-1972, January 09, 1942, Image 5
FRIDAT. JANUARY 9. '
AUDIT
City of Newberry
J. ;L. WELLING AND PON
PUBLIC ACCOUNTANTS-AUDITORS
NEWBERRY. SOUTH CAROLINA
DECEMBER 30. 1941
AUDITS SYSTEMS TAX SERVICE
THE NEWBEBBY STOT
Fire Deipartment Expense ..' . . 995.24
Healtii Department Salaries . 472.60
Health” Department‘-Expense V. v.. i. ’ 169^6
Other Governmental Salartes-Conadl, etc... '. 1,666.10
Mi sc. Apropriations-See ached. No. 1 ... !....'. 2,011^0
Printing - Advertising . Stationery ............ 862.67
Insurance and Bond Premiums r . 1,462.70
Discount-GenT Govt. - 643.94
Nulla Bonas .70
Tax Refund > 823.90
Bonded Indebtedness < 20,000.00
Total Disbursements < $ 62^306.36
Add:
Cash on hand Dec. 27, 1941 ■ $ 6,365.72
Total Accounted for i $ 67,671.07
Hon. Jno. W. Eanhardt, Mayor
City Council
Newberry, S. C.
Gentlemen:
Acting upon your instructions we have made an audit of the
books and records of
CITY COUNCIL OF NEWBERRY, S. C.
D. L. NANCE, CLERK AND TREASURER
for the period beginning October 1, 1941 and ending December
27, 1941.
Respectfully submitted,
J. L. WELUNG AND SON
JLW-1.
“COMMENTS’*
CASH
The canceled checks were examined and compared with their
accompanying vouchers. All appear to be legal expenditures.
Bank balances were reconciled and verification obtained direct
from the depository.
The undeposited office Cash was counted and found correctly
stated. The Cash books was footed and extended and proven.
TAXES
The paid duplicated on file were proven and footed, these
were traced to the Cash book entries and found stated correctly.
The 1940 uncollected Taxes were proven by the usual standard
method in accounting. These latter were found to be over by a
small margin in favor of the Treasurer. No taxes back of 1940
due the City, all delinquent taxes have been collected.
LICENSES
The duplicate stubs were traced to the Cash book entry and
found to be erttered therein correctly.
POLICE FINES
We examined the Recorder’s Docket and traced the fines
direct to the Cash book. The Treasurer has properly charged
himself with all fines collected.
MISCELLANEOUS INCOME
Proper entries have been made and the income accounted for
by the Treasurer.
DISBURSEMENTS
We have examined all items of disbursement for the period
under review and it is our opinion that they all constitute legal
obligations of the City. With a very few minor exceptions they
all were accompanied by proper vouchers.
GENERAL REMARKS
CASH
The Cash increase since the close of the last twelve months
is reflected in the following; Viz:
On hand Sept. 30, 1941 ..$ 6,247.00
On hand Dec. 27, 1941 i 5,365.71
Increase since Sept, 118.71
FLOATING INDEBTEDNESS
The City has no floating indebtedness at this time. All of
its floating indebtedness having been paid since the close of the
fiscal year Sept. 30, 1941.
In this respect it is interesting to know that ten years ago,
when the present Mayor assumed office, the floating indebtedness
amounted to $35,000.00. Today there is none.
TAXES
The assessed value of property for tax purposes in 1931
amounted to $3,000,610.00. In 1941 the assessed value was $2,-
557,370.00. This represents a decrease in value during the term
of the present administration of the sum of $446,240.00.
Despite this decrease, the levy has been increased only by 5
mills. A part of this increase is due to Fire prevention Bonds
issued by the City in 1937. The new Fire Fighting equipment
and the City Fire Alarm system is being paid for by a part of
this increased levy.
BONDED INDEBTEDNESS
In the year 1931, the date of the beginning of the term of
the outgoing City Administration, the outstanding bonded indebt,
edness was $661,000.00, the amount of the indebtedness today is
the sum of $479,000.00, a decrease of $182,000.00. The average
yearly retirement is therefore $18,200 00. Also during this time
there has been a refunding of the bonded debt amounting to $80,-
000.00 at a nice saving to the taxpayers of the City.
CITY INCOME
For comparative purposes we quote you figures taken from
our audit of the City for the twelve months ended October 1, 1933,
and for the same period ending in 1941.
1941 1933 Increase
Licenses S 17,423.83 $ 9.205.49 $ 8,218.34
Fines 6,837.00 1,810.50 6,026.50
Street Dutv 2,331.00 1,203.00 1,128.00
Rents 1,400.50 226.00 1,174.50
Totals $ 27,992.33 $ 12,444.99 $ 15,547.34
RECORDS
The Books and records of the City are in excellent condition,
beirg neatly and accurately kept. The Treasurer’s General Led
ger is in balance at all times, and correctly reflecting the true
condition of the City.
CITY OF NEWBERRY, SOUTH CAROLINA
STATEMENT OF
CASH RECEIPTS AND DISBUREMENTS
FOR THE PERIOD (OCT. I-DEC. 27, 1941
RECEIPTS
Taxes, 1941 ' $ 58,848.40
Taxes, 1940 ■ 856.10
Tax Penalties - 96.08
Dividends - Exchange Bank . 218.56
Assessment Leins 205.32
Licenses 646.81
Fines 1,223.00
Rents 322.50
Misc. Income 7.30
Total Receipts $ 62,424.07
Add:
Cash on hand Sept. 30, 1941 5,247.00
Total to account for $ 67,671.07
DISBURSEMENTS
Borrowed Money-Notes Payable .$ 15,000.00
Assessment Leins 6,225.23
Licenses Refund 15.00
Police Department-Salaries .... < 3,472.85
Police Department-Expenses 1,763.13
Street Department-Salaries 472.50
Street Department Wages 4,469.25
Street Department Maintenance 2,465.69
Fire Department Salaries 924.00
We hereby certify, that in our opinion, the above statement
correctly sets forth the receipts and disbursements of the City
of Newberry for the period October 1, December'27, 1941.
J. L. WELLING AND SON,
AUDITORS-PUBLIC ACCOUNTANTS.
Accompanying and forming part of our report.
•
EXHIBIT “B"
CITY OF NEWBERRY, SOUTH CAROLINA
^CONDITION OF THE BUDGET
DECEMBER 27, 1941
Receipts
Actual
Estimated
Collected
Uncollected
R and P Taxes,
1941
O
9
00
&
$ 89,507.95
$ 30.659.56-
R and P Taxes,
1940
856.10
-0-
- 856.10
Tax Penalties
96.08
1,200.00
1,113.92-
Assessment Leins ..
205.32
600.00
5,794.68.
Dividends-Ex.
Bank
218.56
-0-
218.56
631.81
17,000.00
1,100.00
16,368.19-
1,100.00-
Street Duty ...
-0-
Fines
1,223.00
6,000.00
4,777.00.
Rents ’...
....
322.50
1,300.00
977.50-
Misc. Income ..
*
7.30
1,500.00
1,492.70-
Totals-Receipbs
....$ 62,409.07
$138,007.95
$ 76,198.88.
Add:
Cash on Hand, Sept.
30, 1941 5,247.00
Totals $ 67,666.07
5,247.00
$143,854.95
$ 76,198.88
Disbursements
Actual
Approp ria-
Unused
Notes Payable-Borrowed
tions
Balances
Money $ 16,000.00
$ 15,000.00
-0-
Assessment Leins ..
5,225.23
9,300.00
$ 4,074.77
Police Dept. Salaries
3,472.85
14,950.00
11,477.15
Police Dept. Ex. ...
1,763.13
3,000.00
1,236.87
St. Dept. Salaries ..
472.50
1,890.00
1,417.60
St. Dept. Expense ..
-0-
-0.
-0—
St. Dept. Wages ...
4,469.25
17,800.00
18,330.75
St. Dept. Main ten. .
2,465.59
7,600.00
5,034.41
FMre Dept. Salaries.
924.00
8,700.00
2,776.00
Fire Dept. Expense
995.24
1,800.00
804.76
Health Dept. Salaries
472.50
1,890.00
1,417.50
Health Dept. Ex. ..
169.56
600.00
430.45
Other Govt’l Sal.
1,656.10
6,620.00
4.964.90
Misc. Approp. .....
Priret-Adv., Station-
2,011.50
7,000.00
4,988.50
ery
362.67
1,200.00
837.38
Ins.-Bend Prem. ..
Disct. Interest, Gen-
1,462.70
2,700.00
1,237.30
eral Government .
543.94
900.00
356.06
Bonded Indebtedness
20,000.00
46,000.00
26,000.00
Nulla Bonas
.70
800.00
799.30
Tax Refund
823.90
-0.
823.90-
Total Dish $ 62,290.35
Residue,
Excess of income
$14?,650.00
$ 80,359.66-
over expense .1....
1,204.96
1,204.95
Total $ 62,290.35
$143,854.95
$ 81,564.60
Accompanying and forming part of our report.
Schedule No. 1.
CITY OF NEWBERRY, SOUTH CAROLINA
ANALYSIS OF
MISCELLANEOUS DISBURSEMENTS
* FOR THE PERIOD OCT. 1-DEC, 27, ,1941
items amounts
Mrs. G. F. Krell, (Policeman’s widow) $ 278.40
Geo. W. Summer (Rents) 85.50
H. O. Long, (Rents) - 30.00
Mrs. Nina Mower, (Rents) 24.99
Newberry College (For Policeman-donation) 90.00
Swimming Pool 92.00
Rosemont Cemetery- 300.00
Civic League 250.00
Library Association 75.0C
Soldier’s Recreation Committee-Donation 1 200.00
J. L. Welling (On Audit contract-) Semi-annual 75.00
C. T. Summer (Supplies) ....- 6.50
Farmers Oil Mill (Fue]4 16.60
Newberry Lumber Co. (Material) 23.90
C. I. Boozer 7.00
Newberry Horse Show (Donation) 20.00
Jno. W. Griffin (Supplies) 6.95
C. T. Summer (Supplies, etc.) - 20.00
J. Ray Dawkins, County Treas. Taxes on City Prop 102.26
Farmers Oil Mill (Ice) - 2.60
C. T. Summer, Inc. (Supplies) 17.03
G. B. Summer and Sons (Supplies) - .30
Chamber of Commerce-Dues 37.50 1
Red Cross Society-Donation ... .■ 25.00
Newberry Lumber Co. (Supplies) 16.11
Farmers Oil Mill (Fuel) 18.50
Geo. J. Mayer Co 6.18
C. T. Summer, Inc. (Supplies) - 5.28
General Election costs - 48.00
E. T. Mayer-Repairs , • 5.00
Mrs. J. D. French, Chm., Donation 25.00
Christmas Gifts to City employees, etc. ..- 90.00
Mrs. N. W. Workman, Chm., Donation 10.00
R. D. Wicker ‘ 1 2.1'
Total Miscellaneous disbursements-Ex. “A" $ 2,011.60
Accompanying and forming part of our report.
page pnr*
DEARBORN, Mich.—This is a corner
the Ford Motor Company’s airplane engine
plant, where big Ford-built Pratt & Whit
ney airplane engines are being packed for
shipment to America’s defense forces. Pro
duction has been under way for several
WHY WORRY?
Either you are successful or not
successful.
If you are successful there is noth,
ing to worry about.
If you are not successful, there are
only two things to worry about.
Your health is either good or you
are sick.
If your health is good there is
nothing to worry about.
If you are sick, there are two
things to worry about.
You are either going to get well or
you are going to die.
If you are going to get well, there
is nothing to worry about.
If you are going to die, there are
only two things to worry about.
You are either going or you are
not going to heaven.
If you are going to heaven, there
is nothing to worry about.
If you are going to the other place
you will be so busy shaking hands
with old friends and acquaintances
BUSH RIVER SCHOOL NEWS
The boys’ basketball team of Bush
River has at last received the
new uniforms, a nd the girls', their
warm-up suits. Neither have been
worn yet so both teams are looking
forward to the next game when they
may wear them. They meet O’Neal
for the first time Tue^iay, January
6, at O’Neal.
The girls’ team has been very un.
fortunate in the loss of one of their
best guards, but they are hoping that
this loss may not be too great.
The Rev. A. T. Usher, pastor of
the Bush River Baptist church, con
ducted a special devotional program
at Bush River Thursday, January 1.
This was in accordance with the re
quest of President Roosevelt that it
be made a day of national prayer.
Mr. Usher’s remarks were very in
teresting.
that you won’t have time to worry.
So why worry?
ONE ANCHOR NOT ENOUGH!
LITTLE MAQV MlXUP- an ie,.M-BeiNtt'eRrtoi*p
Wings iiTthe Making
Hours of engineering go into
the building of aircraft for na
tional defense. This photo shows
two young Ford Motor Company
workers studying interior wing
construction for the four-engine
Consolidated B-24 bomber Ford
will build in a huge $58,000,000
plant now under construction at
Willow Run, near Ypsilanti, Mich.
ottestSuf rf-o>ul Sayd:
In a partnership of good man
agement and good labor, it is the
workman who makes good wagaa
possible.
• • •
To put in the hands of all people
the means of a freer, broader and
more healthful life!—I dor’t know
of a better purpose in life than
that for anyone.
Here’s a good current simile—
runs as fast at the Italian army.
How does your Christmas bill
look, as big as the national debt?
r 11 1 1 .......I .i
Classified Ads
TRESPASS NOTICE — Trespassing
of any kind is hereby forbidden on
the lands of the undersigned. Hunt,
ing is expressly forbidden and all
violators will be dealt with. L. E.
HAVIRD, Newberry, S. C. 4tp
FOR SALE—Lot of nice stovewood
and firewood-pine and hardwood.
H. C. Holloway. 24-81
PECANS—Paper shells; large 20c
pound, slightly smaller paper
shells 18c pound. Large Stewarts
(hard shell) 18c pound. Good qual
ity. B. M. Scurry. Phone 154-W.
2009 Mayer avenue. 8tc
WANTED—Coat Hangers in bunches
of 25. Will pay 40c per 100. Odor
less Cleaners. Phone 177. 12-3tc
FLOWERS—Nice Gladiolaa, Caras,
tions, and a limited quantity of
Chrysanthemums, cut flowers. All
reasonably priced. First class fun
eral designs. Mrs. J. D. KINARD,
Florist, 2003 Drayton street. Phone
592-W.
FOR RENT — Upstairs apartment
with 2 large rooms, kitchenette, and
bath. Mrs. J. R. Green, 1724 Har
per street. ■ < 6-3t
PECANS FOR SALE—Paper sheila
at 17 l-2c and 20c per pound. Others
at 15c per pound. All well filled
out. E. T. Carlsons Tailor Shop. 3tp
FOR SALE—Good dry slab stove-
wood, $3 cord; 2 cords, $5. Stove-
wood, $4 cord. Pine slab blocks, $5
load. Joe W. Kinard, Proaperlty,
S. C. pthFeb27