Jasper County Democrat, Volume 22, Number 36, Rensselaer, Jasper County, 2 August 1919 — RECOMMENDA TIONS ARE MADE [ARTICLE]

RECOMMENDA TIONS ARE MADE

By State Board of Accounts Regarding Cemetery Funds. City Treasurer C. M. Sands is in receipt of the following letter from Jesse E. Eschbach, head of the state board of accounts, regarding the loose manner of handling the funds of Weston cemetery that has been in vogue for many years, as disclosed by the recent examination made here of city accounts by the field examiners. (No examination of the cemetery accounts had ever been made by previous examiners): July 24/1919. Report No. 21077. Jasper County. Mr. Charles M. Sands, City Treasurer, Rensselaeir, Indiana. Dear Sir: —The above numbered report made by our examiners upon the accounts of your office for the year 1918 shows cemetery funds in the hands of the secretary of the cemetery board. This cemetery being owned and , controlled by the city, in accordance (with section 8949 Burns’ R. S. ’l4, Ithe funds received by the board should be paid over to the city treasurer and deposited as public funds in the regular depositories. You will please note the recommendations and suggestions of the field examiners relative to same. Please see that these funds are deposited as required (Sec. 7545 Burns’ R. S. ’14.) Yours very truly, JESSE E. ESCHBACH, State Examiner. The receipts and disbursements of the cemetery fund is set out in the report of the field examiners as follows for the calendar year 1918: RECEIPTS Bal. on hand Jan. 1, 1918 $ 83.00 Receipt burial lots 1,708/00 Perpetual upkeep 600.00 Burial vaults 45.00' Upkeep, etc 943.64 Pasture «45.00 Sale of flowers 1,443.27 Total bal. and receipts. $4,8’70.91 DISBURSEMENTS Salary sexton $1,080.00 Labor 1,101.99 Plants and flowers, 695.33 Coal 251.96 Burial vaults, cement.... 355.69 Receiving vault 2 -J 3.60 Greenhouse expense 76.18 Collection expense 49.52 Interest 1 ®3.00 Cinders 65.35 Gravel . 40.65 Hauling stone 22.50 Lawn mowers, etc 44.50 Repairs Clerical work • 10.00 Miscellaneous expense .. 121. Total disbursements ..$4,324.65 Bal. Dec. 31, 1918 546.26 CASH STATEMENT Dec. 31, 1918, State Bank of Rensselaer 226.42 In fads of A. F. Long, secy 319.84 Total .. . $ 546.26 The recommendations made in the report and referred to by Mr. Eschbach are as follows: COMMENTS, CEMETERY All funds should be turned over to the treasurer as soon as collected and by him deposited to the credit of N. H. Warner, treasurer. Cemetery funds are public money and should bear interest at the rate of 2 % on dally balances. We are unable to find where the bank has made such credit. The sexton should be supplied ■with duplicate receipt book. He should issue (receipts for all moneys collected by him and turn over to the treasurer at least once each week, all moneys coming into his (hands, together with duplicate receipt therefor. Likewise should /he secretary issue receipts in dupliJ*ate for all moneys coming into hands and at least once each ■ week turn over to the 'treasurer all moneys received by him together with duplicate receipts. In his periodical z staement to the council

the treasurer should file duplicate receipts with such statement. This would enable the finance committee to verify correctness of said report. So far as your examiners are able to ascertain, all funds have been accounted for. A simple system of book keeping should be installed to permit a ready analysis of all "transactions. Cement Vaults (burial) —Twentyfour were purchased during the period under reveiw, two of which were sold to the following named individuals, N. H. Warner $15.00 Clark Warfel 30.00 The average cost of said vaults were approximately $15.00, which together with cost of digging graves, $5.00, would make $25.00 or $30.00 a fair price to obtain, in order td take care of additional overhead expense. The legality of the board of trustees purchasing said vaults has been questioned by some. This question is submitted for a decision. Perpetual Fuqd—The practice has prevailed for some time so charge SSO to those who desire to make one payment for care or upkeep of lots of deceased relatives. This money has been used by the board in part for the purpose of meeting current expenses of the cemetery. In as much as there seems to be no printed rules or regulations governing the actions of the board, the question as to whether this fund should be invested or continued to be used for current expenses is also submitted for decision. A. F. Long, secretary, advises that an additional sls will be collected from N. H. Warner, treasurer of board, for cement burial vault.

No report on the legality of using for current expenses the money paid in for perpetual care of lots—the report doesn’t indicate how much this is, but it must be several thousand dollars and the supposition of people paying in such money has been that it went into a perpetual care fund, the Interest only of w>hich is used for the upkeep of the lots—has as yet been received from the board of accounts. Neither has the board of accounts ruled on the legality of the cemetery board handling burial vaults, or its engaging in the greenhouse business, in which many thousands of dollars have been expended. The cemetery board is even now erecting another new greenhouse, it is understood, on former Ringeisen property, which it recently purchased, and it is said that an action will be started in court soon to enjoin the trustees from< engaging in the sale of flowers, it being argued that they have no more right to engage tn the greenhouse business than they have in the tombstone or casket business and establish factories for the manufacture of same. The cemetery board is composed of .A. F. Long, N. H. Warner and E. D. Rhoades, who have each held their position for many years.