Historical Newspapers of South Carolina

Below is the OCR text representation for this newspapers page. It is also available as plain text as well as XML.

S’ FRIDAY, DECEMBER 3, 1948 THE NEWBERRY SUN now being kept by the street superintendent should be maintained on a current basis and the payrolls prepared therefrom approved by the street superintendent before being pre sented to the councilman for approval. At present there are no written approvals of payrolls except for overtime. We would like to add that standard forms and practices have been developed that greatly facilitate the keeping of records and at the same time give a better permanent record of financial transactions which is essential for custodians of public funds. The use of standard payroll forms and earnings records balanced against the control accounts is but one example. It should be a challenge to maintain records that anyone can fol low and interpret without the aid of the person keeping them. We feel that if each form and proedure were critically reviewed with the idea of “what is the best method that has been developed for doing this”, there would be a marked improvement in the town’s financial records. We wish to take this opportunity to express our sincere appreciation for the courtesies and cooperation accorded our representatives during the course of this examination. For Other Than Operations t Repayment of S. C. National Bank Loan .. Policemen’s Dues to S. C. Peace Officers’ ... 5,000.00 5,000.00 334.00 Withholding Taxes Remitted r ... 3.339.90 2,’{00.00 639.90 Total Disbursements $175,312.40 $ 24,479.49 THUS WE ENDED THE YEAR WITH Cash on Hand and in Banks of $ (5877.64) $ 9,331.63 The annexed comments are an integral part of this Statement. TOWN OF NEWBERRY, SOUTH CAROLINA SCHEDULE X Yours very truly, DERRICK & FINCH, Certified Public Accountants. By: H. Talcott Stith, Jr., C. P. A. EXHIBIT "A” t TOWN OF NEWBERRY, SOUTH CAROLINA STATEMENT OF RECEIPTS AND DISBURSEMENTS (ADJUSTED FOR CERTAIN NON-CASH ITEMS TO CONFORM WITH PRIOR DETAILS OF CERTAIN INCOME V FOR THE SEVEN MONTHS ENDED SEPTEMBER 30, 1948 3-1-48- 10-1-47- 10-1-47- 9-30-48 2-29-48* 9-30-48 REAL AND PERSONAL PROPERTY TAXES $ 2,095.08 1947 S'... 3.313.05 1948 (Paid in Advance) 18,309.57 $ 1,179.36 60,388.71 $ 3,274.44 63,701.76 18,309.57 REPORTS) * FOR THE SEVEN MONTHS ENDED SEPTEMBER 30, 1948 i 3-1-48- 10-1-47- 10-1-47- WE BEGAN THE PERIOD WITH 9-30-48 2-29-48* 9-30-48 Cash on Hand and in Banks of OUR RECEIPTS WERE From Revenue Sources Real and Personal Property Taxes $ 5,147.60 $ 5,147.60 (Gross — Schedule 1) $ 61,568.07 $ 85,285.77 Penalties on Property Taxes 522.98 1,076.86 Licenses, etc.—Schedule 1 24,040.76 39,778.45 63,819.21 Fines and Forfeitures 5,837.00 19,629.50 Rents '.. 500.50 1,752.00 Street Duty Taxes 773.00 441.00 1814.00 Employees’ Retirement Contributions 561.67 1,529.90 Miscellaneous—Schedule 1 224.90 827.94 Total Revenues From Non-Revenue Sources $109,434.57 $175,135.18 S. C. National Bank Loan 20,000.00 Income Taxes Withheld Policemen’s Dues to S. C. Peace Officers’ .... 1,721.20 1,507.90 3,229.10 Association Collected 138.00 334.00 Total Receipts $111,080.47 $198,698.28 1 • • Total Available Funds ,...$ 98,479.23 $116,228.07 $203,845.88 OUR DISBURSEMENTS WERE For Operations Police Department—Schedule 2 ....$ 20,832.27 $ 11,569.32 $ 32,401.59 Street Department—Schedule 2 46,179.67 21,295.72 67,475.39 Fire Department—Schedule 2 7,025.76 4,678.08 11,703.84 Health Department—Schedule 2 1,398.00 1,240.85 2,638.85 General Salaries—Schedule 3 4,804.45 3,312.65 8,117.10 Advertising and Office' Expenses 329.70 768.28 1,097.98 Insurance 2,603.07 755.15 3,358.23 Interest and Discounts—Schedule 2 228.87 517.70 746.57 Nulla Bonas (Not Cash) 285.87 219.96 505.83 Payments to Newberry Bond Commission .. 3,000.00 50,000.00 53,000.00 S. C. Retirement premiums 2,081.14 1,120.05 3,201.19 Miscellaneous—Schedule 2 3,636.54 3,234.88 6,871.42 Total Operations ...$ 92,405.34 $ 98,712.65 $191,117.99 For other than Operations Repayment of S. C. National Bank Loan ... 5,000.00 5,000.00 Policemen’s Dues to s. C. Peace Officers’ Association Remitted 196.00 138.00 334.00 Withholding Taxes Remitted 1,823190 1,516.00 3,339.90 Total Disbursements ...$ 94,425.24 $105,366.65 $199,791.89 THUS WE ENDED THE PERIOD WITH Cash on Hand and in Banks of ...$ 4,053.99 $ 10,861.42 $ 4,053.99 •Supplemental data from a prior audit—See comments. EXHIBIT “B” TOWN OF NEWBERRY, SOUTH CAROLINA COMPARISON OF ACTUAL WITH BUDGETED RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1948 Fii l ! il ' r ' P ' n Over Actual Budget (Under) Budget WE BEGAN THE YEAR WITH Cash on Hand and in Banks of OUR RECEIPTS WERE . ..$ 5,147.60 $ 1,000.00 $ 4,147.60 From Revenue Sources Real and Personal Property Taxes $106,034.76 $(20,748.99) Penalties on Property Taxes 1,000.00 76.86 Licenses, etc 37,500.00 26,319.21 Fines and Forfeitures ... 19,629.50 12,000.00 7,629.50 ) Rents .' 1,400.00 352.00 Street Duty Taxes ... 1,214.00 9 1,000.00 214.00 Employees’ Retirement Contributions ... 1,529.90 1,400.00 129.90 Miscellaneous 1,000.00 ( 172.06) Total Revenues $161,334.76 $ 13,800.42 From Non-Revenue Sources S. C. National Bank Loan 5,000.00 15,000.00 Income Taxes Withheld ; Policemen’s Dues to S. C. Peace Officers’ 2,700.00 529.10 Associatios Collected 334.00 334.00 Total Receipts , ** $169,034.76 $ 29,663.52 * Total Available Funds $170,034.76 $ 33,811.12 OUR DISBURSEMENTS WERE For Operations Police Department $ 29,900.00 $ 2,501.59 Street Department 48,991.00 18,484.39 Fire Department 10,100.00 1,603.84 Health Department 2,886.60 ( 247.75) ! General Salaries ... 8,117.10 7,759.80 357.30 Advertising and Office Expesses 1.097.98 1,200.00 ( 102.02) Insurance 2,800.00 558.23 Interest and Discounts 1,175.00 ( 428.43) Nulla Bonas 1,000.00 ( 494.17) Payments to Newberry Bond Commission . ... 53,000.00 53,000.00 8. C. Retirement Premiums ... 3,201.19 2,800.00 401.19 Miscellaneous 6,000.00 871.42 Total Operations .. .$191,117.99 $167,612.40 $ 23,505.59 Gross (Before Nulla Bona and Discounts—See Disbursements) To Exhibit “A” $ 23,717.70 $ 61,568.07 $ 85,285.77 LICENSES, ETC. Business Licensee (Including Penalties) $ 8,349.86 $ 25,883.44 Remittances from State Treasurer: Motor Transportation Tax 3,737.86 3,400.20 Alcoholic Beverage Tax 11,434.66 10,494.81 Bank Tax 518.38 (1) $ 34,233.30 7,138.06 21,929.47 518.38 Totals—To Exhibit “A” $ 24,040.76 $ 39,778.45 $ 63,819.21 MISCELLANEOUS INCOME Fees for Cutting Pavement 320.00 $ 90.00 $ 410.00 Fees for Burying Mules 10.00 10.00 20.00 Sale of Cemetery Lots 30.00 20.00 50.00 Payments by Newberry College for one-half of Watchman’s Uniforms 42.75 104.90 147.65 Sale of Wrecked Motorcycle 100.00 100.00 Refund of Taxes on Truck Purchased , 80.13 80.13 Other 20.16 20.16 Totals—To Exhibit “A” 603.04 $ 224.90 $ 827.94 (1) Entered in error. Records corrected to $531.38 subsequent to September 30, 1948. •Supplemental data from a prior audit—See comments. * SCHEDULE 2 Sheet 1 TOWN OF NEWBERRY, SOUTH CAROLINA DETAILS OF CERTAIN OPERATING EXPENSES FOR THE SEVEP4 MONTHS ENDED SEPTEMBER 30, 1948 » 3-1-48- 10-1-47- * 10-1-47- 9-30-48 2-29-48* 9-30-48 POLICE DEPARTMENT Expenses (Except Payrolls) Chevrolet Sedan • Dodge Sedan ...$ 1,775.15 ... ”1,197.00 $ 188.00 $ 1,775.15 1,754.50 1,385.00 Payment to S. C. Peace*Officers’ Association ($2.00 from each fine) Other Expenses ... 1,086.00 ... 1,036.41 448.00 974.81 1,534.00 2,011.22 Total Expenses Less, Proceeds from Sale of Ford and Siren .. i ... 1,210.00 $ 1,610.81 $ 8,459.87 1,210.06 * Net Expenses Salaries—Schedule 3 ... 15,193.21 $ 1,610.81 9,958.51 $ 7,249.87 25,151.72 Totals—To Exhibit “A” $ 11,569.32 $ 32,401.59 STREET DEPARTMENT Expenses (Except Payrolls) G. M. C. Truck Ford Pick-up Truck Chevrolet Cab Truck Maintenance and Other Expenses . ..$ 2,150.00 ... 11,951.82 N $ ) 3,694.70 $ 2,150.00 1,346.62 1,725.35 15,646.52 Total Expenses Superintendent—B. B. Livingston ... 1,495.76 $ 3.694.70 1,010.11 16,590.91 $ 20,868.49 2,505.87 44,101.03 Totals—To Exhibit “A” $ 21,295.72 $ 67,475.39 FIRE DEPARTMENT « Expenses (Except Payrolls) Uniforms $ $ 342.00 Christmas Money for Volunteer Firemen .... 160.00 160.00 Other Expenses 958.12 2,269.52 Total Expenses $ 1,118.12 $ 2,771.52 Salaries—Schedule 3 3,559.96 8,932.32 t Totals—To Exhibit “A” $ 7,025.76 $ 4,678.08 $ 11,703.84 HEALTH DEPARTMENT Apportionment to County Health Department . $ 350.00 $ 250.00 $ 600.00 Salaries—Schedule 3 990.85 2,038.85 Totals—To Exhibit “A” $ 1,240.85 $ 2,638.85 •Supplemental data from a prior audit—See Comments. * SCHEDULE 2 Sheet 2 TOWN OF NEWBERRY, SOUTH CAROLINA DETAILS OF CERTAIN OPERATING EXPENSE FOR THE SEVEN MONTHS ENDED SEPTEMBER 30, 1948 3-1-48- 10-1-47- 10-1-47- 9-30-48 2-29-48* 9-30-48 MISCELLANEOUS EXPENSES Upkeep of Rosemont Cemetery ....$ 700.00 $ 500.00 $ 1,200.00 Newberry College Watchman 290.00 190.00 480.00 Swimming Pool IVatchman 214.00 152.00 366.00 Rent for Parking Lot 70.00 50.00 120.00 Public Rest Rooms Supplies and Expenses 73.55 197.16 270.71 Coal and Ice 78.05 178.50 Telephone 5.32 16.80 Legal Fee 20.00 Auditing Fees 584.20 225.00 809.20 County Auditor’s Fee 50.00 50.00 Board of Assessors 150.00 150.00 Use of 3. J. Hite’s Car V 25.00 Copying Tax Bodk 45.00 45.00 Chamber of Commerce Dues 75.00 150.00 Civic League Contribution 100.00 380.00 480.00 Tuberculosis Assoc. Contribution 20.00 20.00 Girl Scout Contribution 25.00 25.00 City Directory 60.00 Fees for Cutting Pavement Refunded 20.00 County Tax 61.78 61.78 Election Expense ,! •' 50.00 50.00 Typewriter Repair 17.50 1150 City Clock Upkeep 55.00 55.00 Christmas Gifts to Employees 840.00 840.00 Fee for Fogging City 765.00 765.00 Repairs to City Property 122.79 122.79 Miscellaneous 8.00 39.92 Refunds Property Taxes 111.15 3.42 114.57 Street Duty Tax 2.00 License ,.. 135.00 135.00 Commissions for Collecting Insurance Licenses 40.00 141.65 181.65 Totals—To Exhibit ’.A” ....$ 3,636.54 <• $ 3,234.88 $ 6,871.42 •Supplemental data from a prior audit—See comments. SCHEDULE 3 TOWN OF NEWBERRY, SOUTH CAROLINA SCHEDULE OF SALARIES FOR THE SEVEN MONTHS ENDED SEPTEMBER 30, 1948 3-1-48- 10-1-47- 10-147- Name Position 9-30-48 2-29-48* 9-30-48 , POLICE DEPARTMENT C. L. Dowd, Chief of Police ....$ 1,507.66 $ 1,018.16 $ 2,525.82 Raymond E. Charles, Patrolman .... 1,181.18 490.88 1,672.06 Hiram Franklin, patrolman 797.68 1,978.86 J. C. Hipp, Patrolman 797.68 1,978.86 J. J. Hitt, Patrolman .... 1,181.18 797.68 1978.86 V. L. Huffstetler, Patrolman .... 1,181.18 797.68 1,978.86 W. S. Jones, Patrolman 330.52 1,023.09 J. D. Livingston, Patrolman 142.15 142.15 J. L. Mack, Patrolman 797.68 1,978.86 W. O. Ruff, Patrolman 797.68 1,978.86 Ray E. Schumpert, Patrolman 797.68 1,978.86 John B. Shealy, Patrolman .... 1,181.18 797.68 1,9^.86 O. H. Willingham, Patrolman .... 1,181.18 797.68 1,978.86 J. H. Wood, Patrolman .... 1,181.18 797.68 1,978.86 Total—To Schedule 2 $ 9,958.51 $ 25,151.72 FIRE DEPARTMENT’ Sam Beam, Fire Chief $ 1,474.34 James E. Hazel, Fireman 1,299.34 Sam Johnson, Fireman 1,299.34 J. G. Sease, Fireman 1,299.34 $ 927.49 877.49 877.49 877.49 $ 2,401.83 2,176.83 2,176.83 2,176.83 Total—To Schedule 2 $ 5,372.36 $ 3,559.96 $ 8,93282 HEALTH DEPARTMENT R. O. Hastings, Health Officer $ * $ 1,048.00 Robert A. Kay, Health Officer 990.85 990.85 Total—To Schedule 2 ?•. $ 990.85 $ 2,03885 GENERAL GOVERNMENT D. L. Hayes, Mayor ■ •$ $ 225.00 $ 225.00 A. P. Salley, Mayor 150.00 675.00 C. A. Dufford, Alderman 70.00 315.00 P. M. Fant, Alderman 105.00 105.00 C. E. Kinard, Alderman 175.00 420.00 E. H. Layton, Alderman 70.00 315.00 J. E. McConnell, Alderman 245.00 175.00 420.00 M. K. Wicker, Alderman 105.00 105.00 L. S. Wilson, Alderman 175.00 420.00 D. L. Nance, City Clerk ,. 2,021.25 1,365.00 3,386.25 T. Roy Summer, Treasurer Bond Commission 182.00 451.50 Eugene S. Blease, City Attorney 131.10 32595 J. O. Havhd, Recorder 241.55 599.25 Eugenia Epps, Rest Room Attendant 0 143.00 354.75 Total—To Exhibit “A” . .$ 4,804.45 $ 3,312.65 $ 8,117.10 •Supplemental Data from a prior audit—See Comments. SCHEDULE 4 TOWN OF NEWBERRY, SOUTH CAROLINA BANK RECONCILIATIONS SEPTEMBER 30, 1948 THE S. C. NATIONAL BANK NEWBERRY, S. C. Balance Per Bank Statement 9-30-48 Less, Outstanding Checks: Check No. Amount 5695 $ 28.35 5699 28.35 5702 28.35 5712 27.22 5725 37.30 5730 637.50 * 5734 167.00 5735 158.70 5736 164.42 5737 104.19 5740 84.17 5744 84.17 5747 80.57 5748 84.37 5754 35.00 5755 35.00 5756 3500 5757 35.00 5758 35.00 * ~ 5759 27.75 5760 38.50 5762 40.00 ' 5763 30.00 * 5764 10.00 5765 200.00 5766 28,00 5767 1,176.00 $ 3,797.09 3,439.91 Balance Per Books 9-30-48 $ 357.18 NEWBERRY COUNTY BANK NEWBERRY, S. C. Balance Per Bank Statement and Books 9-30-48 $ 3,581.41