Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1891-11-27
Secretary Reisfar Completes the
Audit of the Franklin School
Boards Books.
SCHOOL BONDS WERE ALL SOLD
Secretary Booth in an Interview Says the
School Bonds We're Secured
Against Loss.
DoERFLINGER'S BOND AS TREASURER.
The Question Of His DefacatiOn Under 1t to Be In.
yestigated.

Secretary Charles Reisfar, of the Central
Board of Education, yesterday completed
the audit of books of the Franklin School
Board, and submitted his report to City
Clerk George Booth, who is Secretary Of
the Board. The report shows that at the
date of the discovery of Theodore Doer-
fingers de ialcation as Treasurer,
he was indebted to the board
to the amount of S17,9S1 79.
OF this amount, $4,000 has been
paid over TO the board by the Sheriff as part
of the proceeds of the sale of Doerfinger's
drugstore and horse, buggy and a lot of
harness, etc. The sale yielded 1904,
but the balance is held to pay
claims for wages of clerks, Sheriff's
fees and other matters taking precedence
over the attachments of the School Board.
The attachments that are yet to be pro-
ceeded under, if the court does not set them
aside, will probably yield several thousand
dollars more and leave but small amount,
if any, in excess of the amount of Doer-
fingers bond.
How the School Funds Vanished.
Accompanying Mr.. Reisfar's report is the
following letter:
To the President and Members of the Franklin Sub
District School Board:
GENrLKMEs-In compliance with your ac-
tion of November g. 1891, requesting me to
audit the accounts of your board, 1 would
respectfully repor that 1 have performed
said duty and find the amount due by your
ex-Treasurer, Theodore Doerfiuger, to be
ST., ,83l 79.
In the expenditures the ex-Treasurer is
credited with $500, being amount Of war
rant No. e0s drawn June 8, 1891 in favor Of
Messrs. Murphy & Hamilton.
"a detailed statement of the financial
transactions of your body from June Z, 1866,
to September 9, 1891. being the time Theodore
Doerflinger served as your Treasurer, is
herewith submitted. Respectfully,
CHARLES RKIsFAR."
The detailed statement mentioned by Mr..
Reisfar covers 20 pages, and follows the
course of every warrant issued by the Board
and every cent received. Mr.. Doerfinger
succeeded the late William Kerr as Treas
urer of the Board, and received from the
Kerr estate, on July 81, 1886, 81 %,
being the balance due the sub
district by Mr.. Ker-.
Doerf1inger received altogetherfthe sum of
S136, ,65S 50. The total authorized disburse-
ments were S11s,726 so, including the dis
puted warrant for So, 400, which Murphy &
Hamilton, the contractors who built the
new Franklin schoolhouse, claim has not
been paid, and which they expect the board
to pay. This leaves balance of S17, ,931 70
due to the school fund on September 9, when
Doer1inger was relieved of his position as
treasurer.
Can't Tell When the Defalcation Began.
Secretary Booth was asked last evening
if Doerfinger had turned over all the
money received from the sale of the school
bonds
':Yes.' he replied, 'the bonds we're guar
anteed by the Union Transfer and Trust
Company. The interest has all been paid,
and the bond question is not a cause of
worry"
'Did Doerfinger's defalcation begin dur
ing the period covered by the original bond
given by MAYOR McCallin as Doerflinger's
surety in 1886 %
81 cannot say that it did" "said Mr. Booth.
''The board has not yet reached the point
where that can be accurately determined.
Doerfinger had balance each year. The
matter of the defalcation is in the hands
of the attorneys and the board has been
unable to proceed in that matter until this
audit is completed. L can't say when the
defalcation began as Doerhinger paid all
sight drafts promptly until the Murphy &
Hamilton warrant, when he said he had no
money"
The fiscal wear of the Franklin Board be-
gins and ends February 1, and on February
each year the Secretary of the board
makes a financial report to the Central
Board of Education. Commencing with the
last report of John G. Bryant, the former
Secretary, February 1, 1887, the re-
ports of George Booth, the present
Secretary, for 1888 and 1889 agree
to cent with the audit made by Mr. Reis-
far. In the years 1890 and 1891 there is q
discrepancy of S4S SO. OF this Mr. Booth
has found $40 56 in last years report leav-
ing So 03 as the only difference between the
secretary's account and the audit This
sum Mr.. Booth expects to find in the ac-
counts of 1891.