New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-10

the Auditor; therefore, the Auditor ought
to have full, complete and correct account
of moneys received and disbursed by the
Treasurer. If, however, the Auditors &C
counts are full, complete and correct, the
Treasurer has disbursed out of his private
funds $l25, $50 g. for the benefit of the State.
This is more than the Treasurer claims to
have done.
The confusion and discrepancies in the
funds as shown (pages to 10Y can be &C
counted Tor in some measure by the trans
fer of moneys from one fund to another.
But this is an irregularity that should not
be committed. L. has heretofore been the
custom to transfer money from one fund
to another only upon direction of the Gen
eral Assembly. If the Auditor can trans
fer money from one fund to another to suit
his convenience or pleasure, the guarantee
or plighted faith of the State is impaired
thereby, and a general distrust engendered
in the minds of holders of State securities.
The General Assembly, in enacting law
mourning debt of the State for a sum
more than one hundred thousand dollars.
must provide for the payment Of said debt.
In doing this it is usual to set apart certain
revenues to be held sacred for tie purpose
for which they were intended, to wit: to
liquidate the debt thus incurred. But it
these funds, after having been received into
proper channel and disbursed to pay other
obligations, what becomes of the plighted
faith of the State! 1t would be be better If
it had not been given than thus loosely kept.
But the net sum of all the discrepancies
can not be thus recOncied. 1t will be OBJ
served that all the discrepancies above
enumerated have divided into two classes.
One shows surplus and the other shows
deficiency in the funds. BY adding all the
discrepancies of one class together, and all
of the other class together, and subtract
ing the sum OF one from the sum OF the
other, we find that there is net discrepancy
of $l25, 259 81 for the year 1871.
The attention of the Auditor was directed
to this item some time since. and his clerks
have been engaged trying to reconcile it,
but have not vet been able. Had the time
| could elucidate the mystery. 1t is sup
posed to be errors in addition, but this is
not the fact. They are of another charac-
ter. They grow out of the defective sys-
TEN of keeping the books. The facts cited
above ought to be sufficient proof of the
correctness of this assertion.
These discrepancies are not confined to
the Auditors report for lS7 but the reports
for 1870 and 1869 are equally defective. In
the two former reports deficit of cash in
the treasury is exhibited instead of sur
plus l find that the reports are a correct
transcript from the books as general
thing: therefore, when | speak Of the re-
ports include the books.
l thought to explore and bring to light
these mysterious discrepancies. and l en-
tered upon the labor with the hope of being
able to elucidate the whole matter in this
report. but time fails me. The session is
drawing to a close, and to make this report
am compelled to abandon the chase. Give
me sufficient time, however, and l will guar
antee to elucidate the problem. Such an
investigation as this can not be made etfec-
tive by merely examining the several en-
tries. checking off and comparing. for all
looks smooth on the surface. Different
methods for different classes of investiga-
tions are usually required. l had adopted
a method for this investigation, but for
want of time could not complete the work
| had laid out To do the work faithfully
would be labor of three months at least,
and therefore could not be accomplished
during the time allotted for session of the
General Assembly. Why it would requir e
so much time is because the whole matter
of the records for period OF years would
have to be reduced to some established
formula. then all the discrepancies and
errors of all kinds would discover them
selves.
The plan of keeping the accounts former
business was less complicated. but since the
different funds have been multiplied and
laws enacted authorizing the taking of war
rants and interest coupons for taxes. the
borrowing of money on pledge of bonds
the exchange of one class of bonds for an
other. the funding of outstanding Obllga
tons and numerous other financial schemes
make the business of keeping the accounts
more complicated. The old system is moi
calculated to meet the exigencles OF sucl
operations.
1t is therefore a matter of necessity thai
the whole system be remOdeled. and woulC
suggest the propriety of having system
established by law. and then the Auditor
should be held accountable if be failed t.
carry out the system in all its particulars
A system could be easily framed that woult
answer under all circumstances. A system
Established by law would guarantee uni
formity under different administrations
Rules for keeping the accounts are estab
lished in all the departments OF the genera
government. The affairs of government
could not be successfully carried on with
out such established rules. for all the varl
Gus parts must tit together to make uni
form whole.
Accounts properly kept will defy error OF
fraud to pass undetected. But account
improperly kept will not prove even the in
tegrity of the officer who may discharg
the duties of his office with honesty of pun
! pose.
This disease in public accounts is chronic
| 1t can be traced back to the period JUS
| after the closing of the war.
The predecessor of the present Audito
| may have had some design in contusln!
rather than calculating the public accounts
| but no such suspicious rest upon the pres
| ent incumbent of the Office; yet he ha
failed to vindicate his integrity as publ
accountant.
| In the Auditors report for 1859 are foun
the following discrepancies:
In general fund, $50, PSI 80.
In levee tax fund. Sal Al.
| In levee fund, S6S,215 GO.
In redemption State debt fund. $500 3;
| In internal improvement tax fund, 81
2i7 O..
In current school fund, $567.
These discrepancies are all independen
| of transfers made from one fund to another
In report for 1870 the following discrepal
cies occur:
In general fund, SOL 81.
| In current school fund. $24l ID.
In interest tax fund, $206.3l7 -.
In levee tax fund, S240, 269 90.
In internal Improvement tax fund. S395 |!
These discrepancies are also all ind
| pendent of transfers made from one fun
to another.
Here follows a list of transfers from on
fund to another, in 1869:
From redemption of State debt fund
general fund, 81 49, 67 90.
To current school fund, $277 81.
To internal Improvement tax fun,
$3.50 O..
To free school fund. $3.50 II.
Those trap fer cd
tors report, yet they are recognized in IL
summary statement of all the funds.
In 1870. | find the. following transfer
| transferred to general fund: