The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-03-29


mitted to the house yesterday
The report shows an error to nave
been made by which a considerable
amount of court certificates received
by the collector for taxes were never
cancelled, as we'll as uncaacelled pona
coupons to the amount of $500, winch
had been paid .
In the treasurer's office, as well as III
the management of the state university,
DISCREPANCIES were found which caused
the examiners to make some recon-
mendations.
Following are the interesting portions
of the report in the language OF the
examiners:
AUDITOR OF PUBLIC ACCOUNTS.
We have carefully checked, compared
and thoroughly audited the accounts
entire of the territorial auditor. ana &C
cording to his books find them TO De
correct. and also find vouchers ana
authority of law for all the credits en-
tered up, but until the books OF the
agricultural college, the reform schooi
and the insane asylum are checked up
it will be impossible to say that the
auditors books agree with theirs or
! that they agree with his, so lar as the
warrants redeemed are concerned; De
cause. we found in checking uo the
book kept by f. Pierce, secretary Oh
the university, that the amount OF war
rants redeemed during 1894 and 1888
was S23, 067.30, whereas the territorial
! treasurers account in the ledger OF
the auditor of public accounts, shows
! that the university of Utah during 1894
and 1895 had warrants redeemed to the
amount of 47,750.00, "a difference OF
/ $24, $3.50 cash. which can be explained
in the following manner: Mr.. j. w.
Whitehead. jr, territorial treasurer, re-
/ deemed university warrants early IN
January, 1886, but received credit on
Auditor Gaines books as if he had
actually redeemed them in cash during
| December, 1895. 1t was the desire on
the part of the territorial officers to
close the business of theoterritory as
! far as practicable before turning the
business over to the state officers.
In checking up the court certificates,
of the four judicial districts, which
were received on taxes and turned
in by the territorial treasurer, and
which amounted to S103,S 72.25. we found
some $4,000 of these certificates which
were not cancelled; we took the liberty
of cancelling each and every one of
them so that they could not get into
the hands of innocent purchasers and
again be received for the Payment of
taxes. They are not numbered, and a
great many were not registered, no
marks of any kind being upon them,
nothing to show that they had ever
been handled by any county collector of
taxes.
We checked up the printed report of
the auditor of public accounts and
found it to be correct, with the excep-
ton of the amount of outstanding war
rants shown therein, and which would
be all o. K. if the report was dated
early in January, instead of Dec. 81,
1895. as
We found in the auditors safe, I'M
cancelled territorial. bond coupons to
the amount of $6,525.
We did not cancel these coupons, but
| think it proper to call your attention
to this item. The territory paid for
them years ago se
The territorial auditors incidental
expense account had been checked up,
vouchers having been furnished in ex-
cess of the $500 appropriation, showing
some Sc and fifty odd cents yet due to
the ex-territorial auditor.
TERRITORIAL TREASURER.
On the 31st day of December, 1894, the
territorial treasurer turned into the au-
ditor of public accounts for credit, re-
deemed warrants amounting to $50,
$3.50, but we notice that on the last
day of the year of his incumbency in
Office dec. 81, 1880 he turned in re-
deemed warrants to the amount of
SS2S, 60239 "a slight difference from that
of Dec. 81, 1S94) which seems to show
that he was rapidly calling in his bal
ance.
Perhaps it would be out of place to
suggest that the state treasurer be
compelled by law to publish every Sun
day morning the amount of cash which
he ought to have in the treasury, but
we candidly believe it would, if en-
forced, prevent large profits being made
by some one.
UNIVERSITY AND DEAF MUTE IN
STITUTE.
Relative to the trial balance of the
university and deaf mute institute, ac-
companying this report; we beg leave
to make some explanations and if not
out of place, few suggestions as to
what we think would be an improve
ment on the present system of accounts
also safer and more economical meth
cd of handling the funds appropriated
to these institutions by the state.
OF the total amount of the trial bal
ance which is some $192, 464 65 not one
account is opened. This fact has caus-
ed us much labor and time in making
up the first trial balance which has
been made of the university of Utah
In this respect we would recommend:
,flrst-That a requisition book be
Kept, and when requisiton is drawn
upon any store or company for supplies
of any kind. that the same be properly
approved when issued.
Second-That a proper cash book be
kept, and also a, ledger, wherein ac-
counts are really opened and kept; and
not. as now, call. a book a ledger and
then not have an account opened in
that book with any person or institu-
ton, or bank, or company.
We also wish to state that no inven-
tory has been taken at the university
of Utah for the two years ending Dec
81, 1895, as required by territorial stat
ute.
While sincerely wishing not to do any
one an injustice. we were impressed
While examining the bills. with the feel
ing that here is an inclination to be
rather lavish in expenditures
We earnestly recommend that every
servant of any public institution be-
longing to the state, who receives or
disburses any money. be compelled tc
make record of it in cash book, nc
matter low imDerfectly it may be
done. II every cent received and paid
out, is entered therein, then an auditor
can write up complete exhibit of the
whole business of any institution.
UNIVERSITY LANDS.
Referring to the trial balance of uni
versity lands transmitted herewith
The university land fund in Wells
Fargo & Cos bank shows as per its
bank book that all collections made