The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-01-12


The following is the text of Gen. Pope s
letter to Gov. Lind upon the result of his
examination of the books and records of
the state prison at Saltwater:
Jan. 2, 1900.-To the Governor-Dear Sir:
have the honor to hand you herewith
the full report of Deputy Examiner Koer-
ner upon the accounting at the Minnesota
state prison at Saltwater, calling atten-
elusive.
Having carefully considered this report,
and having passed part of four days and
a night in the office of the prison during
the examination, [ desire 10 state that
am in accord with his opinion that the
system in use at the prison is ill-adapted
to the varied and somewhat complicated
business of the institution, involves an
unnecessary amount of labor and does
not clearly show results. This institution
is the only public institution of the state
not clearly under the provisions of the
general auditing act, and the difficulty
arises from the fact that S. F. I'll, chapter
254, General Laws 1889, entitled an act to
provide for the management of a state
houses on April IS, 1889.
And S. F. 294, chapter 269 General Laws
1889, entitled an act to establish uniform
system of accounting for funds of state
on April 22, 1889
Were both approved on the same. day,
April Is, 1889. Each containing provisions
regarding the accounting system which
conflict With the provisions Of the other.
Uniformity of system is desirable, If not
necessary, and | ventured the suggestion
to the board that they should by resolu-
ton accept. the provisions of chapter 269
as their rule and guide, and should pro-
coed hereunder to appoint an accounting
officer The board so far followed the
suggestion as to appoint Warden Reeve
as the accounting officer.
While this may be within the scope of
their powers, am decided In the. opinion
(Which opinion is sustained by the state
auditory that such action is not contem-
plated in the law, and is for several rea-
sons not the wisest.
The warden is necessarily In charge of
all the pathological interests of the insti-
tuition.
He is properly the purchasing agent for
all supplies and for all material used In
the manufacturing industries of the pris-
on.
He is also properly the selling agent for
all such manufactures, and under the law
all these functions, in his absence, de-
volve upon the deputy warden Fer these
reasons l am of opinion that the board
should appoint some other official. per-
haps the one now. styled "chlef clerk,
who should relieve the warden from the
clerical work and responsibility of the
accounting officer, and should be check,
the only check provided by law, outside
the board, upon the warden.
Warden Reeve, having but newly en-
chief clerk being made necessary by the
resignation of Chief Clerk Bixby, the
whole matter. together with the proposed
changes in the system of bookkeeping,
and the preparation of some needed books
and forms, was left awaiting the action
of the board upon this report and upon
the general question submitted in the
foregoing.
AS soon as this is decided this depart
ment is willing and ready to cooperate
with the accounting department. of the
prison in opening a system which will, 1
am sure be greatly to their advantage;
I desire to ask your attention to the
omission to make an inventory at the
also to the fact that no account has been
made for Depreciation Of the ma anu 7ctua
resulting from the twine manufacture.
I would like your permission to place t
this report, with your recommendation
thereon, before the board of managers at
their meeting on the 10th proX. l am
very sincerely your obedient servant,
(Sisned) e. M. Pope.
Public Examiner.
Hon. John Lind.
Governor of Minnesota.