Newspaper Page Text
_THB BUTLER HERALD, BUTLER, GEORGIA, MARCH 80, 1988.
PAGE SEVEN
AUDIT
19 3 3
the Honorable Board, of C-unty Commissioners, Taylor County,
(iter, Georgia.
entlemen; , audlt of Books and Records
pursuant engagement, I ha GE0RGIA for the period beginning
u TAYLOR COUNTY, Bm uk-k, gubmit herewlt h mv re-
fe'rS'MtM Mt. »< «»“» '«h
^ rt naues of comments thereon.
vyHIBIT “A” Balance Sheet, March 1, 1933
r'-HIBIT Z ^TreasurerT^Ueceipt^'&^Sfsbursements from
1, 1931 to March 1, 1933.
EXHIBIT ;;D>; jS^S^TMareh 1, 1933
EXHIBIT i Eq ^“^berts-Tax Collector, County Taxes
S ch"duTe aX 2 Y S r A 193 Roberts-Tax Collector, State Taxes, Tax
* SoN^s-Tax Year 1931.
SSSS 4 b eanS 6 Mg|l9 &
Schedule 6 Outstanding Jury Scrip, March 1, 1933.
^°W. e Mcp!* JOHNSTON, Accountant & Auditor,
jolumbus, Ga., March 6, i933.
Comment on Audit.
, AH the usvml -d «« verifications of ggg- ■«
fcith subndUe^corre^tl^refl'ec^ the ‘‘financial transactions of the
^ unty as . Nation was^delayed approximately one week, owing to the
/' LtTrtain records 3 not be located Including all warrants for
“'...j. ,930 and copy of previous audit reports, which if found would
£ve greatly Stated verification of outstanding obligations prior to
P The t'raSe of accepting warrants and Jury Scrip by the Tax Col-
LJ in payment of Taxes, and the exchange of Highway estimates for
Riding warrants further delayed completion of the work.
I Your accounting system vis adequate, and if the records you have had
L a-rittenuo properly a correct dtttribution of Income and Expenses
fcfj have 6 been easily obtained. 1 found however that the minute book
.which all warrants drawn monthly on approval of the commissioners
■erh recorded was the only record which had been written up for the
L” tW o years, Therefore, a summary had to be prepared from this,
&>leh would not have been necessary had your Journal of receipts • and
labursements been written up for the past two years.
All "Outstanding Warrants” shown in Schedule 6, have been recorded
"Warrant Register" provided for that purpose, and your Treasurer
ts been instructed as to the manner of entering all warrants as drawn,
Eri making the necessary notatien when they are paid. If this work is
Ine monthly it will be possible at any time to ascertain the total m-
Ibtedness by adding the open items appearing on this book.
ASH OX HAND $1,137.13
Included in this amount is a balance of $78.36 in the First National
Bank of Reynolds which closed sometime ago, and I was advised that
it was hardly probable that any of this amount would be recovered.
Balance in Citizens State Bank of Butler was verified by statement
received from them.
TAYLOR COUNTY, BUTLER, GEORGIA
BALANCE SHEET, MARCH 1, 1933.
• ASSETS
IRRBNT:
Cash 1,137.13
Tax Fi Fas—Tax year 1931 a 7,848.68
Tax Fi Fas— 1 Tax year 1932 0,403.66 14,252.23
Total Current
DPERTY:
Lands:
DISBURSEMENTS: ~ ~ “ ~
&s=ri n P piti — 121,222.72
* — 1 -- *j$8 if. ■
Non-resident Witnesses • ' 309.80 . • •
Total Disbursements u. 1 126,069.62
Balance March 1, 1933 1,137.13
C^b ‘in R Utk ‘ r , P ank 1,068.78
Cash in Reynolds Bank ’78.36
1,137.1$
TAYLOR COUNTY, BUTLER, GEORGIA
EXPENSES
JAN. 1, fD31 TO DEC. 31, 1931
ADMINISTRATIVE: , •'
Postage, Printing & Stationery 1,136.48
Telephone-::::::::.:-:; - = -
Miscellaneous -T " i13696
Recording & Costs 19240
Water £7 ijjl
Medical Services 309 00
Salaries:
Auditor 176.00
Legai 217.00
Treasurer 799.92
Other 1,826.00
Commissioners—Per Diem 499.30
TAXES: ' 8,616.22 2,046.89
Commissions—C. C. Cooper 827.06
Collecting Taxes ; 108.00
Tax Equalizers 265.69 1,200.76
OTHER EXPENSES:
Coroner j 52.40 .
Vital Statistics _ ' 147.36
Paupers & Lunacy 1,313.60 1,618.26
INTEREST ^ ~ 8,008.00
COURTS:
Salary Solicitor 460.00
Sheriff 21.06
Jurors—Meals & Expense 186.55 666.60
JAIL: . V
Board & Turnkeys 1,680.81
Supplies & Expenses > 268.97 1,949.78
ROADS & BRIDGES:
Supplies _ 10,418.47
Right of Way :. 2,104.00
New Equipment - 14,999.66
Salaries & Wages 3,602.65 >
, Gas, Oil & Grease 6,609.20
> ' Maintenance of Equipment 1 - 2,427.61
Bridges 1 ; 7,304.96 46,364.44
Total Expenses 61,733.21
TAYLOR COUNTY, BUTLER, GEORGIA
EXPE liSES v
JAN. 1, 1932 TO MARCH 1, 1933
ROADS & BRIDGES:
Supplies 16,963.32
Right of Way — —! 2,104.60
Salaries & Wages 4,912.80
Gas, Oil & Grease 1 w 7,881.34
Maintenance of Equipment ■ 8,765.39
Bridges r - - - 11,453.03 46,070.48
Total Expenses 60,684.86
TAYLOR COUNTY, BUTLER, GEORGIA
G. A. ROBERTS—TAX COLLECTOR
COUNTY TAXES AS OF FEB. 11, 1933
TA'X YEAR 1931
DEBITS:
On Digest -
i Not .n Digest
Collections Prior Years
Interest —
Franchise 1 I—
27,299.02
94.04
3,879.76
249.42
5,466.51
County .Jail
Other Lands
Buildings:
Equipment:
Court House
Jail
Total Property
Total Assets
t HABILITIE
standing Warrants (Schedule 6) i
standing Jury Scrip
to
15,389.36
1,000.00
200.00
50.00 .
1,260.00
5.000. 00
8.000. 00
8,000.00
1,235.02
3,470.00
20,105.00
24,810.02
84,060.02
S
49,276.18
1,961.00
49,449.38
61,226.18
VDMINISTRATIVE:
Postage, Printing & Stationery
Fuel ,
Telephone __1 1
Miscellaneous
Recording & Costs
Water
Medical Services
Salaries:
Treasurer — ' 933.24
Auditor 176.00
Other Salaries 660.00
Commissioners—Per Diem 819.99
1,266.14
246.60
390.06
946.67
692.70
92.60
73.26
2,488.23 6,086.04
TAXES:
Commissions—C. C. Cooper —a- :
Collection Expenses
Tax Equalizers
OTHER EXPENSES:
Coroner > ;
Vital Statistics
Paupers & Lunacy —-—
INTERESTS
OU'RTSt
Salary—Solicitor
Jurors—Meals & Expense
Court Stenographer
'* ACTIONS —— -
JAIL:
Board & Turnkeys
Supplies & Expense -
607.39
49.60
220.00
123.10-
233.76
1,380.26
776.89
1,737.10
1,8
562.50
30.00
218.80
760.00
1,671.80
176.20
2,210.36
257.02
2,467.88
Total Debits
CREDITS: *
Remittances to Treasurer
Remittances to Trees., prior years.
Errors & Reliefs
Fi Fas .
Commissions
Total Credits
DEBITS:
On Digest
Not on Digest
Franchise
CREDITS :>
Remittances to Treasdrer
Fi F>s
Commissions
Bank L0 00 , First National Ban!
TAYLOR COUNTY,
G. A. ROBERT!
STATE TAXES
TAX
DEBITS:
On Digest .
Polls
Professional
Not bn
Interest
Not on Digest—Polls
Collections—Prior years, Gen 1.
Collections—Prior years, Polls
Collections—Prior years, Profnl
Collections—Prior years, Interest
Total Debits
CREDITS:
Remittances to Treasurer
Errors & Reliefs—General Ti
Errors & Reliefs—Polls
Fi Fas—General
Fi Fas—Polls
Fi Fas—Professional
Commissions
DEBITS:
On Digest
On Digest—Polls
On Digest—Professionals —
Not on Digest—General
Not on Digest—Polls
CREDITS:
Remittancse to Treasurer
Fi- Fas—General
FI Fas—Polls —
Fi Fas—Professional —
Commissions — —
Bank Loss—Reynolds Bank
36,987.74
2,796.14
5,498.97
2,141.00
165.00
132.34
76.46
10,808.91
81.17
DEBITS:
INVENTORY, CAMP
MARCH
| a jyp „ 6,000.00
S ule 76.00
«»Rs 50.00
Tutors 60 6,000.00
! Traitors 3(1 1,000.00
“ 760.00
I pi, - Machines — 2,000.00
^ver — 900.00
^“Wagons 2,500.00
«»ad Ripper 276.00
Plows 40.00
wheelbarrows 15.00
eft — 50.00
Poking Utensils 150.00
c °ts Si Bedding 300.00
20)105.00
1,776.80
49,449.38
Taylor County, Butler, Georgia, Sdhool Tax For The Year 1931
COUNTY CENTRAL BUTLER REYNOLDS CROWELL WESLEY MAUK RUPERT TURNERS TOTAL
On Digest — 9>99 H?
Franchise X ’
Not on Digest — 31.78
Interest £09.62
Collections prior years 1,293.25
12,363.17'
660.87
5.40
12.62
175.46
3,826.16
1,380.96
5.33
40.85
488.66*
4,280.76
471.34
12.78
47.21
676.91
754.35 6,740.96 6,389.00
667.06
6.25
9.12
123.96
706.39
686.90
9.10
8.67
95.95
799.62 463:83
225.25
20,263.89
AND EQUIPMENT \
1, 1933
CREDITS:
Remittances
Errors & Reliefs
Fi Fas
Commissions ——
9,278.78
227.33
2,603.29
243.77
549.44
2.77
187.98
14.16
4,566.83
125.24
928.60
120.28
8,384.69
192.42
1,568.64
95.61
607.35
13.98
72.02
13.04
484.38
12.65
289.75
12.74
327.9$
17.37
99.65
8.85
12,363.17
'764.86
6,740.95
6,241.26
706.39
799.52
463.83
Due oy Tax Collector-
147.74
TAYLOR COUNTY, BUGLER, GEORGIA
TREASURER’S RECEIPTS * DISBURSEMENTS
JAN. 1, 1931 TO MARCH 1, 1933
CElPTS 1 . 111 "* January X > 1931 —-
w \ Roberts, Tax Collector _ 46.549.92
0.S Co? ? m 1.209.20
2 ii° 8
tv» • 1 °sey , 34 00
M' l' ff r ’ Treasurer" ~ IIZZI” 10,474.59
Highway d F« r t?m S t t&te Treaauret 19,619.56
«a. 1,500.00
Total Receipts
1,117.44
126,089.21
127,206.66
PEB1TS:
Taylor County, Butler, Georgij
COUNTY CENTRAL BUTLER REYNOLE
On Digest —
Franchise —
Not on Digest
CREDITS:
Commissions
8,168.01
1,659.76
41.00
541,45
3,503.88
1,207.60
29.31
3,783.00
455.59 I
12.641
9,768.77
541.45
4,740.79
4,251.231
__ 3,740.33
„ 6,498.87
_ 106.75
_ 904.61
, Rey 76.46
146.11
347.92
4.84
1,278-28
2,682.17'
53.96
1,092.05
1,111.96]
2,913.7a
24.61
322.911
66.721
10,326.02
498.87
6,006.46
• 4,430.8J
U 853.38
299.51
27,202.36
. 144.19
291.93
V
ear 1932
\ .'
RUPEBT
TURNERS
TOTAL
1 613.85
184,22
216.07
18,361.75
• 3,514.20
102.44
1 798,97
216107
21,978.39
r —r—i 'l 1 1
371.42
428.17
| 9.25 .
40.00
125.04
2.28
1 '
7,234.25
12,883.91
- 218.44
2,319.57
172.68
1 808.84
167.32
22,828.85
m
Due to Tax Collector,
(Overpaid) J:
Due by Tax Collector,
(Underpaid) —-—
Net overpayment
667.25
265.67
18S.59I
* 10.77
42.58
48.75
1,077.91
227.45
850.46