Audit Report on Aiken County Offices 1930 31
Audit of the Auditor Treasurer Board of County Commissioners Superintendent of Education Judge of Probate Clerk of Court Sheriff Master Magistrates and Hospital for July 1 1930 to June 30 1931 notes school system violations and deficits plus trustee funds bonds and collateral. Findings cover mis spendings unlocated magistrate records and general fund accounting with schedules and exhibits referenced.
MENTIONED IN THIS ARTICLE
Aiken County
South Carolina
Board of County Commissioners
von Ne Yaaa
D. W. Gaston, Jr
County Board
Aiken County audit endorses tax collection procedure
The County Auditor reports a thorough test of tax returns matched the duplicate, with no confusion between Auditor and Treasurer after abatements. Abatements are handled by the Treasurer, reducing partial collection issues. The tax abstracts were mechanically accurate and the records in excellent condition, commending Mr. Jordan and assistants. Exhibits B-1-2-3 provide levy and collection details.
MENTIONED IN THIS ARTICLE
Tax Commission
Comptroller General
Board of Equalization
Aiken County
Jordan
Tax Receipts and Disbursements Exhibit Description
Opening balances as of July 1 1930 reflect cash on hand and in banks on June 30 1930. Exhibit B1 2 3 lists taxes collected during the period used to prepare the statement of receipts and disbursements. Tax adjustments show additional taxes from variations in assessments.
Clerk of Court Cash and Disbursement Report
Exhibit F shows funds held in trust by the Clerk of Court with fines and costs traced to the Court docket. The total paid to the County Treasurer matches office records. Vouchers covering all disbursements were examined and found in excellent condition and satisfactory in every respect.
Audit of 1926 1927 tax executions by sheriff office
The Office of the Sheriff presents Nulla Bona abstracts for 1926 and 1927 tax executions, removing all collectable items and those on property sold to the county auditor. Four schedules are submitted: 20, 20-a, 20-b, and Wc, with recommendations to record these executions in property handled by the sheriff and deputies during the year.
MENTIONED IN THIS ARTICLE
Sheriff's Office
Comptroller General
Parker
Audit Report on Master in Equity Edward S Croft Funds
Exhibit H shows trust funds under Master Edward S Croft. The audit found all funds properly accounted for with reconciled bank accounts and verified balances. Records are satisfactory and no difficulties were encountered during the reviewed period.
Aiken County Hospital Expenditure Report For 1931
The Aiken County Hospital exhibits receipts and disbursements for the year ending June 30 1931 and finds the recording satisfactory. It recommends adding an accounts receivable ledger to track amounts due from discharged patients and notes schedules 17 and 18 detailing items. Checks, registers, and bank reconciliation are examined. cash on hand verified. overall examination satisfactory.
MENTIONED IN THIS ARTICLE
Aiken County
Audit Reveals Irregular Warrants in Aiken County Schools
A 1930s audit reports 176 irregular warrants in district accounts including missing receipts payroll gaps and unsupported payments. It notes that district 29 and 75 show unverified sums and calls for signed payrolls invoices and district budget adherence under new state law. Overdrafts rose from 1930 to 1931 totaling tens of thousands.
MENTIONED IN THIS ARTICLE
Superintendent of Education
General Assembly
Aiken County
Auditor
Also Mentioned on This Page
Aiken County, South Carolina
T. S. Dunbar
Grand Jury of
Aiken, S. C
L. L. Wilkinson & CO
L. L. Wilkinson
American Institute of Accountants
Gaston Bank & Trust Company
Gaston Bank and Trust Company
Board of County
Geo. R. Webb
County Board of Education
The
Sinking Fund Commission of
Comptroller General of
County Board of Commissioners
Office OF County Auditor
H. C. Jordan
Thos. H. Williamson
MR. Thos. T. Cushman
Office OF the Sheriff
MR. J. P. Howard
Office
Master IN Equity
Edward S. Croft
Aiken County Hospital
Office OF Superintendent OF Education
MR. E. D. Smith
Grand Jury
D. R. Riser
Smith
Farmers & Merchants
A. H. Andrews Co
Georgia Railroad Bank
Augusta
Bailie Furniture Co
Broad Street
Mattie C. Hall
Park Avenue
United
Aiken, South Carolina
First National Bank Building
G. A. Milner
Farmers & Merchants Bank
Aiken
J. Res
Murphy Stationery CO
Kodaks & Supplies
Broad St
Norman E. Cullum
Farmers & Merchants Bank Bldg
the Radio Laboratory
L. M. Terry
Institute of Radio Engineers
Park Ave
S. C
Central National Farm Loan Association
W. S. Jones
Sec
Treas
Croft Bldg
H. J. Ray
J. E. Stansfield
Herbert E. Gyles
L. W. Boykin, JR
Laurens Street
Cardui
Cardus
Thedford
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