The herald., 1896-03-12
The Final Report of the
Grand Jury
MUCH WORK ACCOMPLISHED
Result Of the Investigation of
City Offices
NO EVIDENCES OF FRAUD FOUND
Although In Some Cases There Were
Evidences of CareIessness
Better Facilities Recommended for the
Aud
NO EVIDENCES OF FRAUD FOUND
Better Facilities Recommended for the
City Auditor
The Accounts Generally In a Fairly Satlsfac.
tory Condition-Much Valuable Detailed
observation-disclosures Storrs Very
Pleasantly Remembered

The grand jury yesterday afternoon
closed up its business, presented its final
report to Judge Smith, in department one,
and passed out of existence after life of
six months. After being discharged, the
jurors assembled in their room, VIII ere
goodbye love feast was had. After suita-
BILE remarks. Foreman Fl. Il. Storrs was
presented with a handsome gold-headed
cane by his fellow jurors as mark of
their esteem, aud the secretaries, Messrs.
+. A. Preuss and r. Il. Lowell, were also
remembered, being presented with hand
some gold-mounted fountain pens. A few
minutes were spent in conversation, and
after general handshaking the in1uisitors
that were dispersed and once more became
ordinary private citizens.
The final report, as has been heretofore
stated in the HERALD, is devoted entirely
to the city offices. 1t is very conserva-
tive document, and, aside from pointing
out a few clerical errors in some instancea,
with very mild censure, more in SORROW
than in anger as i. were, on these matters,
with equally guarded commentator in
others, merely goes into details as to the
CONDITION of the offices examined. In the
report there is much valuable Information
for the citizen and taxpayer, for which
reason it is given in full, as follows:
THE FINAL REPORT
To the Hon. d. n. Smith, Department No.
One, Los Angeles County:
The prncic Il flu lction Of the grand jury,
as we inferred from your instructions chen
impaneled, is to examine carefully into
the accounts and management of the coiln-
ty offices and institutions. Awaiting our
selves of the aid OF com petout accountants
aud experts we have endeavored to follow
out your instructions. The result of our
lnvestie ations, in addition to the partial
reports already made, are presented in
this our final report.
We have endeavored to be thorough, con-
scientious and impartial in tho
performance of our duty. Errors
where found have been pointed
and where we found evidence of criminal
practice we have called your honor;s atten-
ton to the same. We have endeavored to
perform our duty without malice, fear or
favor; our only aim has been the public
good.
The amount of work performed cannot
be appreciated by one unfamiliar with the
public business of the county. 1t has in
volved the careful examination of hum
dreds of volumes of public records and
many thousands of vouchers and accounts.
In some instances we found it necessary to
go back for many years to obtain q start
ing point for our examinations. IT any ir-
regularity in any Office has escaped our
notice it has not been from a lack of care
full examination.
In closing up our work we have endcav-
ored to distinctly mark the point where we
closed our investigation, so that the next
grand jury will find no difficulty in ecid.
ing where to begin their work.
The six months covered by our sessions
may seem long, but our actual sessions are
only seventy-one days. In addition to our
principal work, as above set forth, we have
been called to investigate many outside
matters of criminal nature; at least half
our time has been so occupied. We have
denied admission to no one who has
knocked at our door with matter which
he wished to bring to our attention. Many
of these matters, after hearing the iesti-
mony. we found to be not felonies but mis-.
demeanors, which lie outside the jurisdic-
ton of the jury, but were proper subjects
for the police courts of the city or the dis
trict attorneys office. Many of the cases
investigated we found based on rumor and
hearsay. In prosecuting this work we
have examined 121 witnesses.
We have visited the county hospital.
farm, asylums, jails and prisons, and made
careful inquiry into their condition and
found embodied in our preceding reports.
In obedience 10 your honor's special in
structions we have investigated the &C
counts of the city offices, and herewith pre-
sent our report of the same.
CITY AUDITOR
We have examined all the books and pa
pers of this office, covering period from
July l, 1894, to July l, 1895.
Also verified the auditors balances of
July l, 1894 and 1895, by those OF the
city treasurer.
We have checked and examined about
1900 demand vouchers and all bonds
and coupons paid during that time. Among
the former we found many clerical errors,
none of which were very serious. In add
ton to these we found numerous errors in
giving wrong dates, wrong numbers of de-
mands, duplicating numbers, wrong pages
and omission of pages of ledgers to which
expressed in journal entries. We also find
twenty-five paid" audited demands where
the amount written in body differed with
the ltemlzed account On the subject of
bonds and coupons the only irregularities
found we're:
First-The bond and coupon register has
never been written up.
Second-Tne payment by the treasurer
OF $2o coupon III May. 1895. that will
not be due until May, 1896.
Prior to July l, 1894, the auditors books
were out OF balance $4O.55, and under date
of Noven Der 80, 1894, an entry was made
on page 24O of demand journal No. II
forcing a balance, with the notation that it
was made to correct errors originating
prior to 1890, but does not state by what
authority this was done. Under date of
November 80, 1894. a transfer of $21OB27
was made on the face of the ledger from
general expense account to funds general
without any journal entry or other explain
alton. We find no one connected with the
Office able to explain why this was DONE
There are various other transfers made
in like mannet on The face of the ledger.
There ire also seventeen vouchers miss
ing which should appear on file.
In conclusion, we recommend that the
city auditor be provided with better facili-
ties in The way of cases for the care of pa
pers. He should also be provided with
good vault for the storage of his books and
papers not In actual use.
WATER DEPARTMENT (zANJA sYsTEM)
We have checked up all the books and
accounts 70 be found in this department
from July !, 1894, to January !, 1895.
We find that during the term of the for.
mer superintendent the accounts were