The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1899-08-25

To the Honorable Mayor and Common
Council of the City of Mankato.
( GENTLEMEN:
In accordance with the provisions of
my contract with your honorable board,
whereby l was to examine the books
and vouchers of the city recorder, city
treasurer and board Of public works.
municipal court and library of the city
of Mankato, from April 1, 1895 to April
81, 1899, l have the honor herewith to
present my report.
By the terms of my contract, | was
to commence the examination on April
10Th, or as soon thereafter as practic-
able, and to conclude the same by the
18th of June l was to receive the as
Esistance of the present recorder. Mr.. D.
V. Williams. in checking the books and
vouchers, and in other ways he was to
assist in the examination. Owing to
the delay and final failure of the
former recorder to make his annual re.
port to your honorable body. was de-
layed in commencing the work. and it
was not until May 8th that was able to
commence the examination. l also
found it necessary to return to Mime
apolis each week on account of work
requiring my supervision; and further,
as much of his time in assisting me as
anticipated, so that the examination
has necessarily been prolonged beyond
.athe time for completion as set forth in
the agreement. Taking into considera-
ton the time spent in this manner and
of a weeks illness in the month of June,
/ find that the examination has only ex-
ceeded the original estimate by about
two weeks Another drawback was
the condition of the recorders books.
No posting has been made since July
1885, from the receipts of the municipal
court, and in other respects the books
were not posted to the close of the
fiscal year. All this was required to be
done before entering upon the examina
tion. / think | am justified in saying
that the work has been accomplished
within the time estimated, and from
the condition in which the accounts
and affairs of the city were found, l
consider that the investigation has been
accomplished in very short length of
time.
In twenty years experience devoted
to this class of work, l have never be-
fore encountered such mass of ac-
counts that contain so little truth and
information touching the financial af-
= fairs of the city. do not believe one
single account in the whole set of books
kept by the former city recorder repre-
sented the true state of that account.
| have referred to the time taken in
this examination in justice to your com
mittee and myself, as we have been
jointly criticised by certain citizens of
Mankato for the so called excessive
time taken in making the investigation
think that when this report is made
public that no tax payer will say that
the time and money"is not well spent.
This feeling of objection has largely
arisen from the idea that the council
were only investigating the former re-
corders cash account whereas the facts
! are that the amount of his personal
speculations is the least important of
the results obtained.
One of the results of this examina-
tion is to bring into the treasury 3d.,
o6S. 10, more than double the amount
necessary to pay for this examination,
aside from the amount due from the
former recorder, and another impor-
tant one to the city is in having it's ac-
counts placed upon correct footing;
and system inaugurated whereby its
accounting officer can make an intelli-
gent and correct report at the close of
the fiscal year instead of one filled with
a mass of inconsistencies and generali-
Sies, as has heretofore been done.
With this explanation of the time en-
ployed l now invite your attention to
the report of the investigation of the
city's books and finances in detail.