Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1892-07-20
WANTS MORE FIGURES.
Chairman Clifford, of the Allegheny
Auditing Committee
CRITICISES AUDITOR BIGGER.
Complains That the Report Is Not
Sufficiently Definite.
ERRORS IN THE CONTROLLERS BOOKS

THE DISPATCH printed yesterday morn.
ing the report of Auditor Bigger, of ALE.
gheny, on his examination of the books of
Controller Brown. There was no quorum
of the Auditing Committee but the report
was given out for publication. DR.. Gill;
ford, Chairman of the Aditing Committee,
had prepared report on the same subject,
which he intended to present following the
reading of Mr.. Bigger's report Upon see
ing the report of Mr.. Bigger in THE DIS
PATCH, DR.. Clifford decided yesterday to
make his statement public. 1t is as fol-
lows:
ALLEGHENY, PA, July Is.
To the Auditing Committee:
GENrLEMEN-After reading the report
which is to be presented to this meeting of
our committee by Mr.. Bigger, one of the e1-
pert accountants, i deem it my duty to call
your attention to a few facts. Mr.. Bigger
states that the examination of the accounts
of the Controllers office has been completed.
This is an error. There are number Of ac-
counts in the Controllers office which have
not been examined, nor reported upon. In
my opinion 1t is very important that we
should have an examination Of and a report
upon the accounts of the Controller with all
1essees of city property.
There is a large amount of valuable prop
erty on Ridge avenue and other places
owned by the city and leased to different
parties; and while an examination of some
accounts might be omitted, it seems to me
there ought to be a careful examination OF
these accounts.
Takes Issue With Auditor Bigger
The expert accountants have been spend
ing most of their time on the Appropriate ton
accounts. Mr. Bigger says he has found that
all vouchers have been properly authorized
and found correct. This is not true, as Mr..
Bigger has not examined into the legal
authority by ordinance or resolution for the
payment of the bill or voucher in each
case, and can certify from my own knowl-
edge of many bills which have been paid
which were not legally contracted and the
payment of which was not legally author
lied. Mr.. Bigger can, however, no doubt
testify that he has seen and examined the
voucher or bill corresponding to ench war
rant that was issued by the Controller,
which is a very different matter.
In only o few instances has the time been
taken to attempt to verify the correctness of
the vouchers or to ascertain that the mate
rial or services named have been actually
furnished. As, for instance, in the printing
account, when it was ascertained that the
Controller had issued warrants for 500 IS in
excess of the amount due at contract price,
although informed previous to the payment
of part of the bills that the bills were in
correct and contained overcharges.
Suggestions for the Auditor.
At the last meeting of our committee the
accountants informed us that they would
Soon be able to give US final report on the
Controllers interest account. The account
ants have spent a very considerable amount
OF time on the interest account, Mr. Bigger
having taken q trip to Philadelphia in order
to try to secure information necessary.
l would suggest that the committee re-
Ar tn TO, L.
edge he Sc cured in Philadelphia in relation
to this account, and also furnish US final
report on the interest account as early as
possible.
Before we leave the accounts of the Con-
troller's office, it is due the Councils and the
people that they should know why it is i'm
books in their present shape a correct state
,nent of the assets and liabilities of the city;
and our expert accountants should furnish
us The formation in as plain and simple a
form as possible
The Controller should also have an oppor-
tunfty to show why he has not kept a
partment, showing the amount invested In |
the plant and outfit of each department.
with the yearly additions and permanent
improvements to the same.
Figures for Each Department.
In the case of the water department, why |
is there not an account by which we could |
ascertain how much Allegheny city has in |
NOstSo ia IcT NdtcT-WOrkS plant, showing
the investment in real estate, buildings,
mains, etc; an account which would show
just how much Allegheny has invested in
her electric light plant, and the same for |
each department or bureau. / do not think |
1t would be possible for anyone to ascertain
from the Controllers books, without q great |
amount of time and trouble, just how much |
Allegheny has invested in real estate, and |
buildings for the fire department.
believe all corporations keep accurate |
accounts of their investments and that Al |
1eghenys Controller should keep similar ac-
counts. If there are any reasons why such |
accounts should not be kept we should have |
the reason.
As to the general condition of the books
Of the Controllers office, the fact that they |
were out of balance over Sl40O,0 900 a few |
months ago. and that they have been kept |
very incorrectly, should be reason enough /
Tor us not to leave the subject until we have |
ascertained through the experts, and recon- |
mended the changes in the manner of keen
ing the accounts of the Controller, which |
mr. Had