WHEN THERE is misappropriation of funds and corruption within the Sheriff's Office, who is to be held accountable for the missing money except the taxpayers?

When Arlene Ackerman's $905,000 payout funded by private donations is later rescinded and funded by the taxpayer, who is accountable for that unvoted- upon and arbitrary decision?

Whenever we have issues that affect this city and are deemed the fault of mismanagement, corruption, oversights or premature ambitions, who is accountable aside from the taxpayers?

Why is it that the buck starts and stops with us, the taxpayers?

Why is it that anything and everything that occurs, the taxpayers must pay?

Taxpayers don't get a cost-of- living adjustment, but those in City Council and state government do. Yet these same people feel it is proper, fair and just to impose additional fees on us for their blunders and agendas.

Perhaps the incompetent City Solicitor's Office - which allowed for the language in Ackerman's contract, giving her the right to unemployment after the buyout - can explain?

Perhaps the mayor - who thrives on threatening the residents with service cuts - or his overpaid staff can explain?

Maybe any one of the City Council members - who work and do less than children do in a school year - would care to explain?

Lastly, to the taxpayers of this city and state: When you had the chance to get the deadweight off, why didn't more of you turn out and vote? You allow these people to do this to us. Can you explain that, people?

James R. Brawner III

Philadelphia

Car 54, where are you?

I'm confused: As reported in the Daily News, a woman running for a bus is hit by a police car at Broad and Girard in North Philadelphia, and the patrol car is responding to a report of a shooting at Germantown and Chelten in Germantown?

A patrol car, which I would guess is out of the 22nd District, at 17th and Montgomery, is going all the way up to Germantown and Chelten, which is patrolled by the 14th District, which is right at Germantown and Haines? Am I the only one who sees something wrong here?

Michael A. Graves

Roslyn

A Super job

If former Schools Superintendent Arlene Ackerman is made eligible to collect unemployment benefits, please let her. Then when she signs for her first check, offer her a job cleaning toilets in the schools, and when she refuses the job, the rule is, you lose your benefits. Simple as that!

Agnes Folger

Philadelphia