The Evening Index from Greenwood, South Carolina on December 1, 1917 · Page 2
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The Evening Index from Greenwood, South Carolina · Page 2

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TWO TBI GttKSWOOD 15DEX, OBEKTITOOD. 8. C, IATCEDAY XOBXHG DECEMBER 1, 1117 y Report to County Grand Jury. Report Made by L. A. Scarson Upon Order . of Greenwood County Grand Jury. Hon. C. P. Roberts, Foreman of Grand Jury Greenwood County, Greenwood, South Carolina. Sir: In accordance with your Instructions. I have made a special audit and an Investigation of the booka. vouchers and arcounta of the office of Supervisor of Greenwood County, cowing the period commencing January lat. 1913 and ending at the close of business. December 31. 1916. Dated at CoIumbla.Rkhland County, 8outh Carolina, thla 11th., day of April, A. D. 1117. Report herewith Respectfully submitted. L. A. 8EARSON. Certined Public Accountant. J, SILENCER WALLING. Secretary. UEXE1UL REPORT. The Scope of Thla Audit. Under Inatructlona from your honorable body, the writer waa auppoaed to cover a period of four yeara In the office of County Supervisor, commencing with the date January 1. 1913 and ending with the cloae of bualneaa December SI. 1916. In view of the tact that I had previously made certain examinations for former Orand Jurlea. at the direction of the Comptroller General of South Carolina, however, the ecope of the present Investigation waa left to my discretion. In a considerable measure. As some matters of more or less Interest and Importance are discussed In my former reports (Now on die In the office of Clerk of Court In Greenwood). I am. therefore, eliminating a rehearsal of such subjects In thla report and merely refer your committee to the former reports for Information. In this connection. I would respectfully suggest that, notwithstanding the reports of many Irregularities on aeveral prerlous occasions. It Is a remarkable fact that conditions appear worse during the year 1918 than for any other period wlihln the past four years In making this audit and In compiling this report. I hare endeavored to Include all essential mattera. but It has also been my purpose to avoid unnecessary details. The report attached Is of necessity rather voluminous, tho only In order to show the results of my researches In a clear and Intelligent manner. . , . I most respectfully submit the attached statements and explanatory commenta. which I trust will materially aid the Grand Jury In their efforta to adjust the affairs of this department. Booka and Record. The County Supervisor through the Clerk of the County Board of Commissioners, has had In use a system of bookkeeping which conforms In most respecta to the standard methods prescribed by the Comptroller General for use throughout the State. The bookkeeping ayatem. therefore, would be adequate It Ita provisions were properly carried out but It la noted that aome very Important Information doea not appear on the booka of account. For Instance, If It la desired to know the nature of a claim listed on the claim book (that la the character of articles purchased, etc.) It is necessary to look up the original bill, which la sometimes difficult to locate. Still the claim register la provided with special apace for auch Information for the express purpose of saving this additional aearch when Information Is desired concerning expenditures. To show that a 'bill of. Bay $500.00, la charged to the Chain Gang account la not by any meana sufficient under thla accounting ayatem the entry ahould also apeclfy the nature of the purchase In order that one might readily make a classified statement (from the booka) of the chain gang account-or of any other account which the law requires the Supervisor to keep. Attention Is alao called to the fact that while considerable cash from mlacellaneoue aourcea la collected through this office, to be paid over to the County Treasurer, I have been unable to find any record or to get any apeclHc Information aa to the itema of cash thus collected, within the period covered by this audit. It Is Important that a complete record of such Heme should be available, otherwise I can aee no way of checking thla Income. Large premiums have been paid on live stock Insurance, aa an example, and In case a county mule should die. the records should show a full report on the collection of the claim against the Insurance company; or In caae the Supervisor ahould sell any article belonging to the county, aa la aometlmea done, naturally the transaction ahould be properly recorded from Ita original aource to the County Treasurer's office. These mattera are of vital Impotrance, In the Interests of your tax-payers, and ahould not be regarded lightly. Minutes. Under the provisions of Section 992, Civil Code 1912. the Clerk of the County Board of Commissioners Is required to keep a list of all claims passed by the Board of Commissioners. In the minutes of their official meetlnga. I And that thla section has not been compiled with. County Claims. I have made a careful examination of all vouchers on file for expenditure of the period commencing July 1, 1913 to the close of business. December 81. 11. For the period from January 1 to June 30. 1913. (Although I have made diligent aearch for eame) I have been unable to locate any vouchers at all. (I waa assisted In my aearch for these vouchers by the -present Office Supervisor and the former Clerk of the Board of Commla-alonera). On account of not having the 1913 vouchers above referred to, I found It necessary to get certain details, in connection with statements attached, from the county warrant etuba. In auch cases I have referred to "warranU." A matter which would Indicate considerable carelessness In thla office for example la found In a letter attached to claim No. 426. dated May 31, 1916. and payable to M. D. ft H. U 8mlth Co. The letter, which la filed In the Supenrlaor'a office la aelf-explanatory. I respectfully direct your attention to the following atatute, to wit: Beetle Ml Civil Code 1912. "No account ahall be audited and ordered to be paid by the County Board of Commlsaloners, tor any labor performed, teee, services, disbursements or any other matter unless It ahall be made out In Items and accompanied with an affidavit attached thereto, etc., that the said itema are With reYe7encetto' the provisions of the above quoted section, I regret to report that about 85 of the clalma paid by the County Supervisor, durlngtbe period covered by this audit are Irregular It would appear from the records that thla section has been entirely disregarded. Only a very small percentage of the claims referred to are probated and a large percentage are not Remixed, as required by the statute laws of South Cax-otlna It would be a lengthy task which would hardly be profitable to the county to show all these Irregular claims In detail. For your Information, however, 1 present herewith, a schedule showing a number of Irregular claims-(see also pages 24 to 27 of my report dated December 17, 1915 .Snd page, ts o 21 of my report dated July 24. 1916. which report, are now on file In the office otClerk of Court.) Especial attention I. also called No. DecW2,lfi4. Greenwood Fertilizer Co. (T. M. Miller) "Guano NShSE WoSSLd F-erHz-erCo. "(TN'MUler)" "Fer" tillzer County Farm" - -- - - -- J bo No. 488. July 16. '15. W. W. Wardlaw "Corn and Oats - - l 82.50 No. 194, April 16, 15. J. C. Purklnson, "Pea." - J242.51 N" 286 May 11. '16. H. S Norwood. "Oats and Hay" $100.00 N Ther; i? no otne'r Information on the above mentioned c)alm.lthough several of .uch clalma are made In what I presume to be the handwr ting ofthe Clerk of the County Board of Commissioners, who should have realized tne lnJportance of having all claim, itemized and probated a. the law deiTchecklng over the voucher, for the period covered by this audit. I note that a numbed 0f claim., for which warrants have been Issued do not appear to have beVn pa..ed by the County Board of Commissioner., Inasmuch a. no anMoval by either the County Supervisor or any ot the Commissioner. aS5ea upon trie face of auch claim., in accordance with the customary m?thwould seem a wise plan for the Grand Jury to call to the attention of County Officer., especially, such claim, a. No 243 dat Setf ember is iois "Kinense. W. V. Young to Jacksonville" $50.00( and No. 773, aated OctoZ ?Cms, 'Exen.e Grant Jack.on from Virginia." $75.00 These claim, are not itemized at all. and a. there are numerous other, of SJcharacter I feel that prominent mention should be made of the matteIV Champion Supply Co. At the March 1917 term ot court, in a special report. I called the attention f vour honorable body to certain Irregularis, in connection with tran.-altfon bXn the Champion Supply Co., ot AtlanU Georgia, (through their agent at Greenwood) and Greenwood County. A. the report referred todiBcu.se. the subject at length, I merely refer to it In passing. I win add however, that on the face of .ome ot the - Champion Supply. Co" voucher, la written the word "mailed." (which I presume mean, that the warrant, wrere mailed to that, company,) while a. a matter ot fact, the record, .how that the said warrant, were not mailed at all, but collected by their agent, at Greenwood the AtlanU concern claiming never to have received .uch items. . Pixie Culvert Co. Another account which demand, special attention is that of the Dixie Culvert Company, of Atlanta, Ga. At the request of Mr. A. J. Bell, Office Supervisor ot Greenwood County, I visited the office of this company in the early part of March 1J17, to ascertain from their records the present statu, of the account First: I find that the county is charged under date ot October 16, 1916, with two invoices in the sum of $2,451.60, less a freight allowance of $105.84 under date of December 27, 1916, however, a warrant waa issued from the Supervisor', office in full payment of the grots. amount, via: $2,451.60, but Mr. A. 3 Bell, assuming charge of the office In the meantime held up the Item, which still remains In his hands at the time ot thla audit Second; 1 find that the Dixie Culvert Company, haa this county charged with a shipment dated October 19, 1916 (Invoice Oct. 23. 16) In the sum of $2,042.70, lea. a freight allowance of $77.98. Thla item, the County Supervisor haa covered by a Certificate of Indebtedness, a violation of the Criminal Statutes of this State: Sectlen 64, Criminal Cede 'If. "It ahall not be lawful for any State or County Officer to Issue any certificate of Indebtedness ." I have In hand a copy ot the said certificate, dated September 27, 1916, which matures January 1, 1911, and will file earn with the Grand Jury committee In connection with thla report It will be noted that the certificate la made for $2,042.70, the gross amount of the Invoice while the freight allowance would bring the bill down to a net balance of $1,964.72. Keto, The Dixie Culvert Company stated to me that they would aend a representative to Grenwood to adjust mattera. In the meantime, I am advised that Supervisor Bell haa left the culverts, repreaented by these bills, Intact subject to their orders and that he, probably, will not accept the shipment The approval of the County Board ot Commissioners doea not appear on the face of either ef the bills mentioned. Gee Bead. Supply Co. Another claim which the present Office Supervisor requested me to investigate was a bill for $225 00, dated September 27, i916. The order, I find, waa referred by the Good Roads Supply Co., of AtlanU. Ga., to A. M. Robinson Co.. also of that city, under date of November 10, 1916. The records of A. M. Robinson ft Co.. show an order signed by "J. B. McComba, Supervisor Q. C" to Good Roada Supply Co., for convict clothing and the books of A. M. Robinson ft Company, Indicate that the account la still unpaid. I have secured, and filed with Supervisor Bell, a bill ot lading for the shipment and a duplicate Invoice from A. M. Robinson ft Co. Supervisor's Account 1 present In this report, a general statement of the County Supervisor's personal account with the County, commencing with the date January 1. 1913, and ending December 31, 1916. It will be noted that In the year 1915. Supervisor McCombs ha. overdrawn hi. .alary account In the sura of $100.00, and that, so far as the county records show, this amount has never been refunded to the county. It la also apparent that the County Supervisor haa aold certain articles to the county: see claim No. 125, March 17. '16. "One mule." $250.00, No. 575 Jan. 8, '14, J. B. McCombs, mules $750.00 and claim No. 411, May 29, '16, "Oats," $60.00. Note the law In this regard: Section 591 Criminal Cede '12. ' It shall be unlawful for any Supervisor or any member of any Board of County Commissioners, during their term of office to sell for public use any lumber, stock, tools, materials or supplies of any description whatsoever, or to purchase from any corporation In which be holds stock. Any person violating this section ahall be guilty of a misdemeanor and, upon conviction thereof, ahall be punished by a fine or not less than fifty dollar., etc ......" I note also that articles have been purchased from chain gang foremen and other employees of the county which Is, probably, a violation ot the spirit If not the letter ot the law. 1 Clerk. Acceaat I also attach to this report a general statement of the account of Mr. J. B. Haltlwanger, Clerk of the County Board ot Commissioner. (1913 to 1916, Inclusive). This statement Is presented for the reason that thla party haa drawn a considerable aum In excess of the salary provided by law, during each of the following yeara. to wit: 1913. 1914, 1915 and 1916. Section m 1 If II Cede '12. "No member ot the County Board of Commissioners shall vote for an extra allowance to any person who Is paid by salary.-nor shall the Treasurer of said County knowingly pay any such person any extra allowance." Section 639, Criminal Code 1912 provides a penalty of not les. than one hundred dollars for any "person holding an office or position of trust or profit In this State, or in the public institutions thereof" who shall accept any extra compensation In addition to that provided by law. 1 find that the appropriation was only $600.00 per annum for salary or Clerk of the County Board of Commissioners, during the entire period covered by this Investigation aa shown by Acts ot the General Assembly for the yeara 1913. 1914. 1915 and 1916. In the year 1916. Mr. Haltlwanger received a straight salary ot $62.50 per month and extra compensation, (besides $100.00 from the school funds). Other Accounts. Owing to the fact that certain ot the claims are Irregular In aome respect, and that cerUIn expenditure, appear to be extraordinary In character I have made aUtemenU In deUil tor accounU ot the following named rUe.. to wit: J. T. McCombs. J. a Owens. T. W. McMillan, and A. 8.- K Especially In the case of A. 8. King. I find that a number of the clalma for "lumber." "bridge work." etc.. are not Itemized. I would also respectfully suggest that, while I haVe not made any sUtements for the accounta ot such parties. I note that numerous claims ot Day ft Compton. E. 8. Comp-ton and J. B. Day for oats, hay and such articles are not Itemized. I have separated claims of the parties above referred to from other vouch-era on file In the Supervisor', office. In order that the Grand Jury committee may Inspect the Items without difficulty. Chain (Jang. It will be noted, by reference to the statement of expenditures in this report that the expenditure, for hay and grain for maintenance of the ctal gen" mule. afgregaU. $10,939.79. for the year 1916 I tJtoriMd 5 county officiate that there were . thirty-nine (39) mules f oi gang last year. It therefore, appears that the average cost of feed per Sum tor each mule would be $280.61. or $23.37 per month These figure, represent actual purcha.e. and do not include any producU ot the county ?a?m "which I would presume, are also available tor such purposes. 1. poss ble that wme of the feed atuff waa used for cows a so with the chlgang, but this would acarcely make any very material difference lBThI autrement 'under .ub-bead "General SUtement of Chain Gang Ac-count" in thla report U an analy.l. ot the chain gang expen.e., for the year 1916. a. Indicated by the book, of account CemmuUtion Koad Tax. The la.t annual .ettlement sheet between the county officials. June 30, 1916 snows that a commuUtion Ux of $1.00 wa. collected from 4.165 persona for the year ended on that date-or a toUl of $4,165.00 to be applied to XI count? roTd fund. J beg to quote the .Uute. In thi. connection, a. t0ll0W': Section 1978 Civil Code 1912. ' . . A commuUtion Ux may be paid by the person so liable which in the following counties shall be as follows Greenwood, etc two dollar. , . . . etc," As the commuUtion tax book., made up in the Supervisor s office, levied onfy $100?Tu .een that the county susUlned a loss ot $4,165.00 from this TENUIS aWof the Act. of the General Assembly -ince 1911. in this connection, and I can not find where the above quoted section ha. ever been repealed. Townnhlp Bonds. Th township bond, outstanding at the close of the year 1916 are the same a. shown onjage 25 of my report dated July 24th 1916-($78 .400.00. The former report gives the date, ot is.ue. date, ot maturity, interest rates, etc. It i.. therefore, unnecessary to include any statement in tnis report Current Indebtedness. On December 31st, 1913. the current indebtedness ot Greenwood County appears to have been $43,109.50. the cash balance $15,939.13, or a net in- deSnDUer,3uli397i6,the current indebtednes. wa. $82,960.75 and the cash balance $27,273.89. leaving a net deficit of $55,686.86, (a. shown by r.utemen? made by the writer, a. of date December 31. 1916. and now on file in the County Supervisor's office.) ..... , ,, The figure, above, however, do not include the uncollected Uxea of either 1913 or 1916, at the date, named-although the comparison would be approximately the same it such figure, were presented-the net. deficit to be provided for would, in each case, be considerably less. v Supervisor'. Expenditures. In thl. report 1 present statements showing the County Superv sor. expenditure, for the fiscal year. 1913. 1914. 1915 and 1916 respectively. These figure, represent the expenditures for periods from January let to Dclmber 31.t (See also comments regarding chain gang, and sUtement inSr8 Timber of year., a. the record, .how, the expenditure, in this department of Greenwood County have exceeded the Legislative appropriation, (and the net revenue) In a marked degree. It is. therefore, easy to understand how the large current debt ha. gradually accumulated-I would suggest that .pecial note should be Uken of thl. condition, for future benefit It 1. unlawful for the County Supervisor or the County Board ot Commissioner, to exceed any appropriation of the General Assembly. Each fund 1. appropriated, for aome .peciflc purpose, which purpose 1. net forth in the supply bill, and the county official, can-not legally supply such fund to any other purpose whatsoever. In dl.cu.8ing the county expen.es, especially with regard to the county road and chain gang supplie., it may be well to call attention to the tact that this county ha. purchased over nine (9) dozen road machine blade., from the Champion Supply Co. and their agent alone between the date. July 1st and September 15th, 1916. The record, .how that road machine blade, were purchased from other parties also. Concluding Comments. In conclusion, I desire to sUte that I have endeavored to combine this work with that presented in .everal former reporU which I have compiled and subsequently filed in Greenwood County Court House, and In such manner that your committee may be fully advised a. to matter, not otherwise discussed In this report , It ha. been a difficult matter to asceruin the exact BUtus ot affair. In. this office, but my reports, of course, are based entirely on the records available, which la naturally the only basts upon which our conclusions may be drawn. . I respectfully request that your honorable body may not overlook, the Importance ot reviewing the former reports, herein referred to, and that you will also give careful attenUon to Irregular claims, which are mentioned In thl. report The fact that my former work, complied at the expense of the SUte of South Carolina. Is available for your Information meana a considerable saving to your county and. tor this reason. X have attempted to combine all ot thla work, as above explained, rather than make a new report including mattera previously discussed at length. ' - ' ' - . Hete. In looking over the appropriation bill tor the year 1916, I find that the amount appropriated for aaUry ot the Janitor was only $380.00. The county record, ahow that the Janitor received $35.00 per month in 1916. which figure $420.00 per annum The overpayment la therefore, $60.00. General SUtement ef Supervisor Expenditure. (January 1, 1911 to December II, 1916) Tear Tear I ' Tear I ' Tear CLASSIFICATION 1916 1915 1914 191$ Personal Service I Ceaaty Ofilcem " I Auditor .- 666.63 " 446.64 610.50 729.96 Treasurer 658.30 466.64 (24.45 794.98 Supervisor, Commissioners, Clerk 2,637.60 2,200.00 2.060.00 1,975.92 Clerk of Court . 357.45 399.69 357.43 (95.42 Sheriff 1.400.00 1.400.00 1,400.00 1.400.00 Superintendent of Education 1,134.96 945.00 963.00 968.00 Coroner 490.05 (62.25 ' 251.92 426.44 Board ot Equalization 357.30 372.30 459.00 273.10 7,602.19 6.802.62 6.716.20 7.263.12 Magistrates and ConsUbles .. .. 6,876.68 6,642.79 4,369.42 3,490.23 14.477.87 11.346.31 11,085.72 10.754.05 Court Expenses 2.371.04 4.020.30 2.677.20 3.062.36 Jail 1,649.03 2.318.95 1.663.40 1.982.36 Sheriff's Expenses 1.093.32 1.614.59 1400.66 1,853.73 Poor House and Poor 3,877.95 3.388.54 3X83.78 4.040.65 Lunatlca 852.60 1.257.05 640.70 1,033.65 Public Buildings 15.80 1,301.98 Books. Stationery and Printing 963.66 697.25 674.50 1,010.93 Contingent 6.059.85 5.155.79 4.275.27 4,764.89 Interest on R. R. Bonds 4,135 86 4.125.86 4,129.32 4,132.78 Reads and Bridges! Oeneral Road and Bridge a'c 7.695.20 4.374 69 (.101.95 2.955.03 Chain Gang 32,827.01 25.284.73 21.942.46 19,470.65 Current Expenses 75,894.41 65 483.06 66.890.76 67461.91 Notes and Interest (Borrowed M) . 64.269 07 63.990.26 43.268.0o 64.677.27 ToUl Expenditures l 40.143.48 119.4734J100.168.76lH2.039.18 Xetew These accounts are classified according to the books and aa the fund are appropriated. General SUtement ef ChaUgaag Arceeat (Analyst, of Expenditure year 1916) Classification Hay and Grain (Feed for mule) Live Stock (Apparently 8 mulea purchased) Cows purchased (4 cows, 3 yearlings) .. Insurance on live stock . - . . .. . Vehicles (Wagons purchased) .. Road Machinery t Road Machine .. .. . ..$ Road Grader 2 Gradera Q $240 Scrapers . .. . Wheelbarrws . .. . Drags (18) $10,939.79 1,925.00 247.00 403.25 330.00 265.00 265.00 480.00 125.10 27.00 123.30 Road Machine Blade t Champion Supply Company United Duck Company Shunk Plow Company .. .. .$ 716.00 72.00 . 240.00 1,286.40 1.028.00 562.16 1,687.52 467.51 45.60 1.253 65 816.26 4.631.53 371.33 Wheels and other machinery part .. Hardware Supplies, Harness, tools, etc. Shop work, blacksmith, etc.; , Handcuffs Convict's clothing Convict's "shoes (Principally From Champion Sup. Co.) Food supplies, drugs, tobacco, etc., for convicU Blankets TenU and Flyst Champion Supply Company 1 1410.31 United Duck Company - H3J4 C. L. Beaudrot 67.01 1480.36 Chalngang Foremen and Guards (Salaries) . $ 5,452.75 ToUl January 1 to December 31, 1916 $32,827.01 Sote, As many of the bills are not itemized it Is impossible to be absolutely accurate In thla classification, but the figures presented are approximately correct aa divided. . General SUtement ef Account J. B. McCombs. Supervisor. (January 1. 1913 to December. 31, 1916) Voucher No. 1913 125 Feb. 4 Salary $ 91.66 Contingent 11-45 $103.11 (Warrant) 235 Mar. 4 Salary 91.66 ... Contingent 1.25 91.91 (Warrant) 368 Apr. 7 Salary 100.00 Contingent - 1615 116.15 (Warrant) 444 May 1 Salary 100.00 Cash on Roads 3.60 103.50 (Warrant) 513 May 30 Salary 100.00 635 July 1 June Salary-- : 1 -J . 73 July 30 July Salary 100.00 121 Sept. 4 August Salary " 196 Oct 1 September Salary J0" 346 Nov. 10 October Salary - 100.00 452 Dec. 2 November Salary 100.00 619 Dec. 23 December Salary - - 10000 $1,215.67 . 1914 .,ftftnn 696 Feb. 7 January Salary 746 Mar. 2 February Salary 100.00 881 Apr. 3 March Salary 100.00 974 May 2 April Salary J00.00 46 May 29 May Salary - . Jonoo f-150. July 1 June Salary 100.00 266 Aug. 3 July Salary -.- J00 00 401 Sept. 2 August Salary 100.00 462 Sept. 28 September Salary -------- innnn 656 Dec. 6 October and November Salaries' 200.00 ,1 9nnftfl 729 Dec. 31 December SaUry 10.00 $1,200.00 m6 827 Jan. 13 "Salary one month , 918 Feb. 6 January Salary 986 Feb. 27 February Salary 138 Mar. 31 March Salary 267 JVIay 8 April Salary 346 June 1 May Salary 415 June 30 June Salary 628 Aug. 2 Salary 690 Aug. 28 Salary 763 Oct. 25 September Salary 867 Dec. 13 October and Nov. Salaries. 1916 : 1026 Jan. 15 December, 1915 Salary 1042 Jan. 21 Salary -- 85 Mar. 4 Salary -- 254 Apr. 7 "Two month salary - 368 May 10 Salary 533 July 12 Salary 579 July 29 Salary r- 640 'Aug. 25 Salary 844 - Salary September and October 975 Dec. 14 Salary Not. and December Other Claim Paid to J. B. McCombs 1, 125 3-17-'16 "One mule with gang No. 3 411 5-29-16 "OaU for chain gang" . $100.00 (Overpayment) 100.00 100.00 100.00 100.00 100.00 100.00 100.00 -100.00 100.00 200.00 - $1400.00 $100.00 100.00 100.00 200.00 100.00 100.00 100.00 100.00 200.00 200.00 $250.00 60.00 $1,300.00 $4,915.67 (Continued on Page three)

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