Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-06-27
THE AUDITORS DEFENSE
DID NOT KNOW CLERKS CRIM1-
NAL RECORD.
Blames the Commissioners and Others
for Silence-Willing to Stand
on Record.

init the following report IN relation "
the embezzlement of moneys belonging 10
the deposit and assessment fund by James
M. A. Watson. late clerk in this office:
I'm order to a clear understanding OF
the subject matter of this inquiry l Will
review briefly the history of the fund 10
which the stolen money belonged.
THE first records of the deposit ac-
count. which at the outset was known
as the permit fund. and which antedateS
the deposit and assessment fund. and of
which the chief clerk of the engineer de-
partment was receiver, custodian, and dis
bursting officer, are among the archives OF
that department but not being within the
scope of this report are passed without
further mention.
1.-The deposit and assessment fund.- as
now constituted is the outgrowth of a
system which had it's origin in the fol-
lowing order:
"(Copy)
'Refer in reply to No. 3521S.
"Offce of the Commissioners.
District of Columbia,
Washington, June 13, 1888.
"Ordered:
Columbia upon receiving a deposit for per-
nit work. or for plumbers or engineers
license fund, shall issue receipts therefor
in duplicate, consecutively numbered, show
ing from whom, for what purpose, and the
amount received; deliver the original re-
ceipt to the deposition. and transmit the
duplicate to the auditor of the District Of
Columbia He shall not pay out the moneys
the auditor, approved by the Commission
'2. The superintendent of streets and the
superintendent of sewers, respectively, shall
prepare in duplicate the pay rolls or other
vouchers for services rendered or material
furnished payable from the permit fund,
which. after approval by the Commission
ers. as In cases OF disbursements under
an appropriation. shall be forwarded to the
auditor for audit and payment.
80. The auditor for the District. after
receiving Il pay roll other voucher pre-
pared in accordance with section of this
order. shall examine, approve the same,
If found to be correct and make requisition
upon the collector of taxes for the amount
thereof. as provided in section l of this
order
II. Once a month. upon a day regularly
set apart for the purpose, the pay clerk of
the auditors office shall take the rolls thus
prepared with the money necessary to meet
the same. repair to the places where the
work is being done. and. after proper iden-
tfcation and receipt given, pay in cash to
each claimant the amount found to be due
He shall give bond, with approved security
In the sum of five thousand dollars ($5, OOO)
Tor the faithful performance of the duties
REQUIRED of him.
70 The auditor of the District shall open
an account with the collector of taxes. Dis
trict of Columbia. debiting the balances
turned over by the late collector, MAY a.
lSSS, on account of permit and license
funds, and all subsequent deposits and cred
iting the acquisitions honored by the col
lector in accordance with section of this
order.
IS The auditor. District of Columbia,
shall debit himself with the moneys re-
ceived from the collector of taxes upon re-
QUESTION made provided in section /
and credit himself with payments upon
vouchers duly certified and approved as in
sections and Of this order
7. After the work for which a deposit
has been made has been completed and paid
Tor the auditor shall state the account with
me depositor make requisition as in sec
tion l for any balance that may appear in
his favor and repay the same upon pre-
sentation OF the original certificate of de-
post.
The receipts Of the depositor upon the
original certificate. for the amount thus re-
paid shall be the auditors voucher for such
repayment
Official copy furnished the auditor. Dis
trict of Columbia.
by order. W. T1NDALL. Secretary.
In attempting to carry out the plan as
herein outlined. 1t was found that the re-
1hrement OF separate reQuisition upon
S i,e Soliector ior the payment of every in
oiVloual voucher was cumbersome and i'm
practicable. and with the consent of the
commissioners. without the issuance of a
FORMAL order as / recall. 1t was abandoned
july IL. 1883. less than one month after the
pronunciation of the order In lien of this
method 1t was determined to make. from
ume 10 tlme lump sum requisitions upon
estnnates OF the amount required to meet
same in bank to the credit of the auditor
or the District of Columbia. making nav.
ment OF all Indebtedness by the auditors
check upon his bank of deposit.
A Radical Change.
Inc system. as amended, continued until
February g. 1897, when an order was issued
involving radical change of method. which
had its inception in the letters and indorse.
ments which followi
office of the Engineer Commissioner
District of Columbia
washington. September 8, 1896
10 the Engineer Commissioner, D. c.:
sir; nave the honor to submit the fol-
lowing facts for the consideration of the
commissioners, with the hope that all worl,
done by the District through my depart-
ment. growing out Of cuts made in streets
avenues and alleys of the District for which
permits are Issued by the permit clerk NAV
be paid from a fund to be styled 'Pmmbers'
assessment and deposit fund
Il. When deposits are made In a sepa-
rate name. as for instance the recent case
OF the Pintsch Comprising Company'
there Is no way of charging for the tools
USED on the work or for salaries for cleri-
cal work In keeping the accounts, making
acquisitions. etc.
go Under the present system. broken
stone and brick which may be on hand the
property OF the plumbers assessment fund
has to be borrowed and the pay-rolls for
the men who break the stone etc. to re-
place the same. may not be presented for
payment for a long time after the cut made
by other parties than plumbers has been
repaired.
81 The accounts could be kept In very
much simpler manner. and believe returns
OF cost of work to parties having 1t done
could be made much more promptly
a. The material and labor all being
charged to one account the chances of err
rors are very much reduced. especially
when the foreman who does the work has
to make report (as he often has tor cover
ing five or six different deposits and ap-
propriations.
20. Past experience has proved that put
ting the gas. electric light and telephone
companies, etc, on the plumbers assess
ment fund has been very beneficial, both
as to avoiding errors and simplifying the
work in every way. Very respectfully,
II. N MOSS.
Superintendent Of Streets, ". L."
Engineer Department.
District of Columbia,
Washington. D. c. February 4, 1897.
" TO the Engineer Commissioner, d. c.
Sir: In reference to communication No.
5000. vol. b. engineer department. 1886, 1
have the honor to recommend that the same
be referred to the auditor collector OF
taxes and permit clerk for information OF
their respective offices.
Deposit fund,
o ,,N@