Los Angeles herald., 1892-01-09
SCHOOL FUNDS.

To the Honorable Board of supervisors of Los
Angeles County:
1t has been known for the past six or
seven years that a discrepancy existed
between the books of the county school
superintendent and those of the county
treasurer.
An examination of the books of these
two officers, and also OF the auditors,
made by Messrs. j. M. Quinn and Jas.
Mackenzie, shows that in the school
years 18S3-84, 1S84-S5 and 1886 the
county auditor reported to the county
school superintendent various amounts
raised by special tax in different school
districte, aggregating the sum of $l3,-
627 8S. This belonged to what the
treasurer calls the general school fund,
but does not appear in his receipts for
those years nor in those of any subse-
quent years. This was the origin of the
discrepancy between the books Of the
superintendent and treasurer. This
discrepancy was further increased by
errors in the treasurer's and auditors 8
offices from crediting to district build
ing funds amounts that should have
been placed in the general school fund,
and it was still further increased by the
issue from the auditors Office of a fraud
ulent warrant on the general school
fund, which was paid by the county
treasurer.
On July 2, 1889, the board of super
visors, on motion of Mr.. Rowan, ordered
transfer of $2l, ,743 60 to be made sin
order to make the books of the superin-
tendent OF schools and treasurer corre-
spond," so the minutes state. (See
minute book for 1889, pages ISL and
1922
OF the amount transferred to the
general school fund, $40, 0,145 36 was
taken from the district special building
funds of certain districts to correct
errors that had been located, and $11,-
59S.24 was taken from unappnrtioned
moneys to correct errors or cancel a
discrepancy that had not been located.
This transfer was not sufficient to make
the books of the two officers correspond.
The difference then existing between
them was not $21, 1880, the amount
transferred, but $780, ,2S9 SO, of which
amount $3S40 was due to the issue of a
fraudulent warrant from the auditors
Office, and which was paid by the treas
urer on or about the 9th of June, 1888.
The difference between the books of the
superintendent and the treasurer after
the transfer was made was $7545.72
this difference, with but slight varia-
ton, has been carried down to the
present date.
The difference existing December 81,
Deduct amount of fraudulent warrant s,s4o 90
Leaves amount to be transferred !. 50, ,673 %
This will cancel all discrepancy be-
tween the books of the county school
superintendent and of the treasurer
in their accounts with the exception of
the amount of the fraudulent warrant, for
the recovery OF which suit is now pend
ing. E. BoUToN,
Foreman Grand jury.
The foregoing report being presen ted
to the board of supervisors, on January
8, 1892, by resolution duly adopted at a
regular meeting of said board, $3673. 28
was ordered transferred from unappor-
toned moneys in the county treasury to
the general school fund.
7. H. WARD, Clerk.
By HENRY S. KNAPP, Deputy.
THE MAJORITY REPORT.
The majority report is very pretty
document, which voluminously says
pleasant things about some unpleasant
matters.
1t begins by stating that "we have
been in session sixty days; have inves-
tigated fifty five cases, involving the ex-
animation of 247 witnesses; we have
found nine indictments, and have re-
ferred to the district attorneys Office or
dropped forty-four cases; reported to
the superior court one and to the super
visors one" And concludes with a great
COB OF taffy stating: 'We think the
city and county are to be congratulated
on the able and honest manner in which
their offices are all conducted, with the
bare exception OF perhaps two or three
outside justices and constables' Offices p
STATE NORMAL SCHOOL.
We are well pleased with the condi-
stion of the buildings and grounds.