Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1857-08-28
THEAsUHx DEFALCArtoN RnPoRT.
JOHN G.. BRESLIN,
"a Proven 60 be Guilty of the
ENTIRE EnGBEzzLEMENTi

bursement. Of the public moneys, and ac-
counting therefor and the act supplmenta-
nv thereto passed March 30th, 1857, the TN
dersioued have made the examination re-
quired by said acts, and herewith submit
A REPORT,
Of their examination, and Of the actual
condition Of tho Treasury on the 18th day of
juno last.
The duties of the undersigned, as set
forth in the acts above mentioned, are as
follows:
1st. Carefully to count all moneys, of
every kind, in the Treasury.
I'd. Personally and carefully to examine
The book accounts, vouchers and official cor
respondence of the Treasurer, relating to the
receipt, custody and disbursement of the
moneys Of the State, or any part thereof
Sd. To compare the same with the
books, accounts and vouchers in tho Audit
ois office, or with proper abstracts thereof.
4th. To examine and take copies Of full
descriptions of all drafts, bills of exchange, |
certificates of deposit, and other evidences
of debt duo to or belonging to the Treasu-
ry.
5th. To ascertain the sums or balances
actually due the State on account of moneys
deposited or kept elsewhere than in the
Treasury Office az Columbus; the response
bility Of the depositors thereof; and the terms
and conditions on which such deposites shall
have been made.
And 9Th. In consequence of recent
disclosure of heavy deficit in the funds of
the Treasury, there is necessarily imposed
the further and more arduous duty of ascer-
tanning the extent and the author or authors
of it.
There was no law in this State requiring
thorough, periodical examinations Of the
Treasury, until the passage of the act of
April 9Th 1856, which was improved aud
made moro stringent by the Supplementary
Act of March 30th, 1857.
Previous to the passage of these acts, ex-
aminations had been made at long and ir-
regular periods by committees of the Legis-
lature, and by special commissioners appoin-
ted by Joint Resolutions of the General AS
sembly. -t
Since the passage of the acts above men,
toned, several examinations of the Treasurv
have been made. Cotemporaneous with
the enactments of the law of 1855, the Sen
ate appointed committee consisting oi
Messrs Kelley, Marsh, Taylor and Buckland
and instructed them to inquire into the con
ditiou of tho Treasury, its funds and ac
counts. They reported to the Senate on tho
9TH of April, and the act alluded to, passed
on the day following. The Legislative du
ties of tho members of the committee die
not permit them to make a critical anC
thorough examination Of the Treasury
They relied upon the statements of th
Treasurer in regard to the funds, and moth
ing was elicited to show that they were no
under control. On the 1th of April, 1856
an act was passed, constituting one membe
of the Senate and two members of tn
House of Representatives "a joint Commit
tee of the General Assembly on Finance,
and requiring them during the recess of tn
Legislature, "to investigate all the transac
tions Of the public agents who now have o
heretofore have had the custody or disburse
rnent of the public moneys or any part there
of, and to report at the adjourned session
the result of the investigation, and the tru
condition of the finaces of the State" Thi
committee was occupied during the Who'll
summer in the discharge of its duties an
the 30th of January last. This report give
a full statement of the condition of the func
of the State on the 18th of December pr'
ceding. There was apparently no defciei
cy in the funds Of the State at that date.
The Auditor of State made an exalnini
tion Of the Treasury in November 1856, 6
required by the act of April 9Th of tn;
year. Having in tho earlier part of his r.
port stated the cash balance in the Treasur
on the 18th of November to be S350,95(
SO. At the close of the same document /
SAYS: "Tho amount of tho available ba
ance in the Treasury on the 18th Of Noven
Der, 1866, has been stated in precedp
page. l deem it proper to say that the a
curacy of the amount reported was asce
tanned not only by the books of this offi
and those of the Treasury department, b.
by personal examination and count of Il
funds in the Treasurer's vaults, as require
by tho provisions of the act of April 9Th, l
So, prescribing the duties of the Audit
and Treasurer of State relative to the r
-ceipt, safe keeping and disbursement OF Il
public moneys and accounting therefor, an
in accordance with the special provisions
the 18th section Of said act"
1t is clear there has been no lack of Wig
lance in guarding the Treasury. The nun
fbcr Of examinations during the year was u
usually large. Tho ability and experien'
devoted to them were much greater ths
this kind of service and the compensate
for it generally command.
1t is generally clear that each and all
these Investigations failed to expose any S
uiOus official misconduct on the part of Il
Treasurer, or any defalcat;on in the fun'
of the State. At the two last examination
the sums reported were found to be on har
enthusiastically accounted for; money, draft
or other evidences Of debt were exhibit
corresponding in amount with the balan
shown by the books Of the Auditor AZ
Treasurer. The Joint Committee and Il
Auditor each counted the money and cert
icates of deposit
The manner in which these examinatio
were conducted, the time devoted to one
them, and the character and standing Of Il
gentlemen engaged in all of them, were SUI
as to inspire confidence and preclude the 81
picion of wrong. No one, not a aparticipa
in the fraud, had right to question tho fa'
set forth in the reports Of the several inyes