Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1901-08-12
TIE GOOD THINGS Sad
Examiners Of State House Ac-
counts Find Many Things
To Commend.
Accounts Mostly in Excellent
Shape ;. Herriott's Reforms
In,Bookkeepinf Praised.
Tedious Job Going Thru Records
Of Various Boards and
Commissions.
Special to Times-Republican.

Special to s-Republican.
Des Moines, Aug. 12.-While much has
been printed of the report Of the expert
examiners, Messrs. Skinner and Hedges.
of the accounts of the various state Of
fees and the conduct OF state officials,
that which has been printed has been
largely the disagreeable things and not
those in which the people OF the state
might take pride. But the report is
really valuable, not alone for the sharp
criticisms where such were deemed nee
essary, but for the commendation of
some officials and the endorsement of
the work done in certain offices. The re-
port, taken as whole, will show to any
careful reader that state affairs are we'll
administered in Iowa One Of the most
striking passages Of commendation is
that with regard to the Office of treas
urer of state, in which the examiners
say:
I'VE beg leave to report that we have
made most thorough and searching
the treasurer of state, Hon. John Herri-
oft, covering the period from Jan. 1, 1899.
to Jan. Z, 1901, with the result that we
find he has properly accounted for every
sum of money received by him as treas
urer of state, custodian of the Agricul-
tural College endowment and institute
fund, treasurer of the state institute
fund, and all other funds. The exami-
of accounting and our statement which
follows shows the financial condition of
the state as being in most prosperous
and satisfactory way"
The examiners say that the most diff
cult job was in going over the accounts
in the auditors Office. They examined
over 25,O00 vouchers and made up their
record from original figures without
consulting the auditors ledgers. Their
examination covered two years and they
put this in their report regarding the
Office of state auditor:
"Our examination has been thorough,
4 for we have scanned every receipt,
voucher, paper and record pertaining to
the business of every department of this
office, with the result that we found
everything faithfully accounted for with
no errors or differences to report for cor
| rectiOn.'
The examination of the insurance and
building and loan business was most te-
dious, but there was much labor con-
nected with going over the accounts re-
garding state institutions and the ac-
counts with counties. The examiners
found there were outstanding warrants
on Jan. Z, 1901, amounting to $34, 1893 .s5.
and of this amount $3,S8S.21 were war;
rants issued prior to Merriam's time in
office and they report that "it Is proba-
BILE that most of this old matter will re-
main unpaid, for it represents warrants
some of which were issued as far back
as 1861" The examiners suggest that
| this balance should be disposed of in
some way instead of carrying it along
1 forever. In regard to the county revenue
accounts the report says:
VERY comprehensive books are kept
to care for these accounts. In our ex-
animation we found that several Of the
counties are remiss in making prompt
remittances for support funds. and also
\ that there are number of old balances,
some in dispute, that should receive at
tention and be cleared from the books
| by final settlement or otherwise 1t
would be we'll to look after the county
treasurers in this connection, notably
of Allamakee. Appanoose. Clay, Du-
buque, Floyd. Jefferson, johnson, Linn,
Marshall, O'Brien. Osceola, Palo Alto,
Pocahontas, Sac. Tama and some others.
Perhaps the auditor has power to con-
troll this matter"
AS matter of fact the auditor can do
little more than urge settlement of some
of these old accounts; but since the
making of this report several Of the
county treasurers have effected settle
ment and show disposition to give up
funds long held back without authority.
/ ese
/ "A recommendation in regard to the
| Agricultural College endowment fund,
found in this report, may receive the at
| tention of the legislature when it comes
/ before that body. The report says:
This fund is by law placed in the
hands of the state treasurer for safe
keeping. The money Is invested in
mortgage bonds and other securities.
and when these are paid the money goes
back into the treasury to be reinvested.
4 w "A. Helsell, the financial agent of the
college. makes these investments and
receives the money for such purpose
4 from the state treasurer on his own or
ders. approved by the secretary of the
board of trustees OF the Agricultural
/ College. The authority to approve such
orders by the secretary was given him
by resolution of the board. Should the
board delegate such right to any one:
Is 1t not their duty to pass upon each
and every transaction OF this nature,
and then authorize the approval of the
orders, by endorsements on the same
showing the transactions to .haye met
the approval of the board? We find, too
that all contemplated investments must
receive the approval OF the executive
council; SO 1t seems to us,-ifswe are cor
rect-that no money should be placed in
the hands of the financial agent for de-
llivery to the mortgagors until after all
approvals have been made as contem-
plated by the CODE
The examiners dug up something in.
teresting in connection With the new
board Of examiners for pit bosses, mine
lforemen. etc. This boa5d has no office