Morning journal and courier., 1893-02-02
To COVER Five YEARS.

The Audit OF the Books of the City
Omcia1s-Probable Action OF the
Board OF AIdermcn-what CITY
Auditor Lake Says About the Aud
iting and Keeping OF Books.
The action of the court of common
council ordering the books of every official
and employe of the city to be audited was
the main topic of conversation In and
about the city hall yesterday and In every
department of the city government the
earnest wish of every official was that the
audit of their books should be made In as
thorough and complete a manner as posi-
bic. This was especially the csss with
City Auditor Lake and Clerk of the
Board of Public Works Nswcomb N.
Bassett.
Just what period Of time will be covered
by the audit lie at present q matter of con-
lecture. The board of aldermen Monday
evening voted to limit the audit to the
books for the year 1892. The councilmea,
however, thought it would be better to
have the books for the past Eve years
audited and so voted. 1t lie thought that
the board of aldermen will at its meeting
next Monday night recede from Its former
sotion and concur with the board Of coun-
oilmen and order that the audit be made
for the longer period.
City Auditor Lake In speaking of the
| matter to a COURIER reporter yesterday
said that very erroneous impression bad
gone abroad to the eff-c. that the books of
the city had not been audited for q period
of ten years The, he said, was absolutely
incorrect Every month, although the
charter of the city only REQUIRES that It be
done every three months, he bad audited
the books of the various departments of
the city government and found them cor
rect. OF course It wss possible after the
audit had been rDsde for officials 10 make
alterations, as was done, it lie alleged. BY
Mr. Wsldron. but SIS he wss not custodian
of sill the books he (Mr. Lake. could not
help this state OF HffaiTr. In references
to the statement made in the board of al
dermen Monday evening to the effect that
the books Of the clerk of the city court
were kept in q very lax manner. and that
there was great possibility for peoulstions
in this department, In his opinion this
ives rot the case. He also stated that
Clerk Bishop had told him that be had
never told anyone that such wss the case.
Auditor Lake showed the reporter the
cash DO; K of the city court clerk for the
past two years. In this book on the &C
counts of each separate month was re-
corded the audit and signature of City An
ditor John ". Lake. Mr.. Lake went into
an exhaustive explanation of this manner in
which the books were kept, showing at
one and the same time what appears 20 be
q most thorough and at the same time sim
pie manner Of keeping the accounts By
the system of bookkeeping in this depart
ment of the city government, all moneysre-
ceived from fines and other sources, and sll
moneys paid ont TO witnesses jurors and
others are recorded and the balance turned
over 70 the city treasurer. AS 8 check on
any dishonest clerk each person receiving
money from the clerk of the court 10
obliged to sign a voucher for the same and
these vouchers are compared by the audi
tor with the entries on the book st the time
the sccounts are audited. In the case of
where fines ara paid the amount of The fine
is always on the record showing what dis
position was made OF the case, and this lie
also compared with the records on the
clerks cash book. Mr. Lakes expression
in reference to the matter of the books of
the clerk of the city court was: Il will say
that consider the books are kept in an
exceedingly simple and thorough manner
as possible, and If any one can devise any
better method of keeping them should be
glad to know of it"