The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-07-20
For SAFETY OF THE CASH
STATE OFFICIALS WILL, ENDEAvoR
TO DEVISE A NEW SYSTEM
OF ACCOUNTING
COMMISSION TO DE NAMED
Governor VIII Appoint One to
Draft a Bill for Presentation
to the Legislature Next
Winter.

changes
should be made in the system now In
use in most of the counties of the state
in accounting for public moneys. To
make the desired changes to the best
advantage, Gov. Lind has decided to ap-
point special commission, within the
Immediate future, to frame up a new
law and present 1t to the next legisla-
| ture
Gov. Lind. Auditor Dunn and Public
examiner Pope all believe that public
interests are best conserved by such
| change. thereby establishing a new svs-
tenn, the product Of the experience of g.
committee of capable men, and one that
will make defalcation in public office al
| most impossible
Gov. Lind, in a letter to the public ex-
aminer yesterday, says:
Referring to our repeated conversations
on the subject of establishing safeguards
| Tor the better administration of public
| business, and for the greater safety of
| the public funds in the several counties
In this state 1 have the honor to advise
| you that | have carefully considered the
| various circulars issued by you, bearing
| dates respectively June l, June 16 and
June ZY. bearing upon this subject. I
nave also met and conVeFsed with MANY
| experienced county officers on this s1Jb
| Ject in the last few weeks
take 1t that the sole object Of the
changes suggested by these circulars is
to simplify the accounts and better guard
| the public funds. The method that Won
| suggest Of requiring all disbursements to
be made upon county auditors warrants,
! consecuCVeIy numbered, rather than by
| treasurer's checks, commends itself to
the Judgment of all with whom 1 have
| conferred.
AS to the other proposed changes.
namely, the keeping of warrant regis
ters, ana IN measure modifying the
| methods of keeping the accounts both
| IN the auditors office and in the treas
| ury, there is not the same unanimRly OF
| opinion, and 1t seems to me that even if
| the proposed changes are inaugurated
they Will only partially accomplish the
real reform that ought to be accomplish
ed in the handling of the public funds
and in the county bookkeeping.
| During this administration as you are
aware, three county treasurers have
failed to properly account when called
upon for the public funds in their Keep
cradle defalcation. feel justified in
| stating that in none of these cases was
| the treasurer's shortcomings traceable TO
| any criminal design to appropriate or en-
| bezzle the public funds On the con.
| trary, 1T is apparent that it was the re-
| suit of lax business methods, Indifferent
| bookkeeping and the pernictous habit Of
! mixing public and private moneys, ana
| for this our anttquated, defective meth
! cd of keeping the public accounts and
handling the funds in counties is in part
! the defalcations by county treasurers
within my recollection in our section of
| the state, which covers a period Of up
wards Of twenty years, the same asser-
| ton might truthfully be made that they
are traceable to loose business methods,
| lack of system In accounting, and in tie
| mixing of public and private moneys.
The plan which you propose of making
| the disbursements only upon warrants
| drawn upon the county auditor will rem
| edy this evil only in part; that is, as to
disbursements. lJnOD reCeiDt9
| treasurers and the deposit of these. re-
! ceipts there will be no greater check than
| at present. 1t has always seemed to me
! that public business, as far as practi-
| cable, should be transacted upon the same
| lines, and by the same methods, that ex-
| perience has proven most effective In the
| conduct Of private business.
The county auditor is the accounting OFF,
Ger of the county-its bookkeper. Sound
| business principles, 1t seems to me, de-
| mand that he should not only keep the
| accounts, but that all funds received by
| the treasurer should be paid to the latter
| officer upon the auditors statement or
voucher, as Is now done after the tax Lists
are returned to the auditor, and that all
! disbursements should be made upon his
| warrant, as you direct. This would re-
| duce the functions of the treasurer S office
| to that of custodian of the public funds,
and nothing else. Any modification or
changes of existing methods. short Of this,
| while they may lop off some opportuni-
ties for discrepancies and error, will not
| accomplish the real end sought.
There is nothing new or original in this
| suggestion, for the same plan has been
recommended by county auditors and 9TH
or public officers heretofore, and as am
advised, this system is in successful OPP
GRAFTON in this city at the present time,
and has proven eminentlY satisfactory.
Owing to the Anticipated and conflicting
provisions of our statutes relative to the
conduct of county business, it is utterly
impracticable it seems to me, to accom-
plish any adequate reform without a thor
ough revision of the law l would there
fore suggest to you the advisability of re-
calling the proposed changes IN the meth
cd of bookkeeping, and in lieu thereof, If
it meets your approval, the appointment
of a commission of experienced county Of
11cers to consider the whole subject of
keeping county accounts and funds. and
to formulate method by which the entire
bookkeeping of the county may be trans
ferred to the county auditors Office. leav-
ing the county treasurer custodian of the
public funds, to be received and dfsburSed
upon the county auditors statements and
warrants, and in no other way, and to
make report of its conclusions at the next
legislature.
Of course you will understand that
do not intend by this that the direction
warrants presented to them should be re-
called.
Very respectfully. your obedicnt serv-
ant, John Lind,
Governor.
We heartily approve the above
r. c. Dunn, State Auditor.
8 II. 1VSrSOn, deputy AuQliOT.
Late yesterday afternoon Gen. Pope
forwarded a reply to the governor, which
July Il, 19oO.-To the Governor-Dear
Sir: have before me your communities
ton of the 18th Of July, In re. the mat
ter of county accounting, as effecting
both receipts and disbursements.
In the circular which issued, Of date
June l.. ]. said after referring to the
proposed check upon the county disburse-
ments: ''The question Of receipts will be
separately considered" This question Of
receipts, in the absence of any adequate
check thereon and the presence of many
laws which, if ever practicable, have been
| outgrown and have become obsolete and
contradictory, was surrounded with so
many difficulties that, although I had
given it careful attention, I had not been
able to arrive at any solution.
In this connection your communication
and the proposition contained therein for
the appointment Of competent commits
sion, who will consider the whole subject
and formulate an approved method by
which the entire bookkeeping Of a county
may be transferred to the auditors Of
f1ce and the treasurer be made solely Gus
todian Of the funds seems to me the best
attainable solution of the problem and I
heartily approve and indorse the PROPOSE
ton.
In view Of the thought and the work
required for preparing a report which
would commend itself to the legislature