Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-05-23
TO TULL0CH
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Continued from First Page)
Rico, was legitimate expenditure, but
was objectionable to the controller as
precedent. Under its unquestioned discre-
ton the department covered this charge by
allowing increased compensation This the
auditor could not prevent had he so desired.
Two items of $15S each. per diem as me-
chanics.' were disallowed for irregularities
revealed by Tulloch and unknown at the
auditors office In one case the defect was
cured and the amount was again credited
to the postmaster. We have no record of a
subsequent credit as to the other.
Zone item of $4.35 for improper charges
in an expense bill of c. G. Magee, a postal
clerk, was disallowed.
''One item Of $2.65, a drug bill of w. s.
Larner, was disallowed personal ex-
pense.
This accounts for the 1892 Sc nominally
'disallowed' in the certificate of differences
The official files. verifying this statement
with minute detail, will be exhibited to you
81. thus represent absolutely the entire dis
agreement between the auditor and the con-
troller, so far as the evidence was accessi-
BILE to both. 1t Is not surprising that the
auditors office felt vindicated by this out
come Of the most searching scrutiny to
which postal account was ever subjected
The credits finally and effectively disal-
lowed out of a total Of s255, 6.O2 were $165,
whereof only 81 can justly be debited to the
auditors office.
while this revision was thus barren Of
financial gain it was indirectly profitable.
Through Tullochs private interviews with
G1lmer irregularities were pointed out
which did not appear on the face of the
papers and were unknown to the auditor.
These Controller Tracewen exercised the
authority of his office to correct.
This Is the whole story of the revision
of an account wherein Mr.. Tulloch alleges
that the controller dfSallowed $4,000 or
$40, 900 previously approved by the auditor.
and upon which he bases assumption
hof Cr,ho fe 49,,
vealed immensely larger extravagances. 1t
saved $165 to the government and convict
ed the auditors Office of 81 incorrectly au-
dited.
Payment of Salaries by Vouchers.
Separate vouchers for salaries are the
original and proper form Of receipts. the
pay roll being simply a labor-saHing de-
vice. In current practice these separate
vouchers are supposed to represent clerks.
carriers. etc. who are temporarily absent.
The custom is universal in government Of
fees. and if abused in the manner Mr.. Tul-
loch intimates, the auditors office would
have no possible means of ascertaiuing the
fact.
Disbursements Through Local Post
Offices.
''The attempt to base a criticism of the
auditor on the fact that local funds were
will fail. The funds postal receipts) st a
post office belong to the general postal rev.
enues. The surplus is legally subject to
draft by the Postmaster General for postal
purposes. This practice was inaugurated
as early as 1915; poStmaSters of all money
order offices are disbursing officers. and the
offices in leading cities are designated de-
positories of the surplus receipts of smaller
offices. Even the balance found due a re-
firing postmaster on final settlement Is
paid by draft. not on the United States
treasury, but on the postmaster of some
large city. There is. consequently, no in
justice and no irregularity in drawing on
a postmaster or ordering him to make any
lawful expenditure. as the whole transact
ton must be reported and debited to the
proper appropriations on the auditors
books.
although not Illegal this custom some
times violates rules of correct accounting.
Hence. the auditor frequently suggests to
the department that certain expenditures
should not be ordered paid by postmasters
Among these are the accounts Of depart
mental officials for travelling expenses. But
our critic unjustly reproaches the auditor
for permitting practice which he had no
power to prohibit Mr.. Heath's expense
bill, to which he specially alludes, was
not to any allowance for the Washington
post office.
Case Of Sherman p. Bristow.
d
lect an alleged defalcation of Sherman 2.
Bristow. money order clerk at Ponce, Porto
Rico. This case can be quickly disposed Of
Porto Rico was held under military occupa-
ton. The question as to whether our laws,
civil or criminal. extended over it had not
been determined, but the Supreme Court
has since decided that they did not. The
auditor. however. has nothing to do with
criminal prosecutions. Mr. Bristow gave
bonds n POSfTpa xuh m aft ha
default occurred. was legally advised that
he could not for the above reason enforce
the same. After consideration, both the
Post Office Department and this bureau
determined that it would be equally i'm
possible to maintain an action against
Postmaster Willett. as no new bond had
been secured by the department, and such
additional liability upon the bond of
not be created without their consent.
Agreeing In the opinion that a collection of
the amount at issue was impossible, the
Post Office Department and the auditors
office united in consenting to accept the
best attainable compromise payment under
section 400. Revised Statutes. The amount
received was clear gain to the treasury.
Employees Who Performed No Service.
THE allegation that certain employees
were paid on the rolls Of the Washington
post office who never performed service
therein. If anywhere, seems to be made an
imputation on the auditors methods. But
no accounting officer can possibly know in
each case whether service was actually
performed or not. We trust to the scrutiny
of departmental officials and the honesty of
postmasters. The postmaster at Washing
ton attached to his pay roll certificate
that the statement of services rendered
was correct. He also made affidavit on his
quarterly account that the credits claimed
in the said accounts are just and true, as l
verify believe This affidavit has been
deemed sufficient, and it is hard to believe
that 1t could be misinterpreted.
II see other points In the extracts
transmitted to me which reflect on the au-
ditor's office to an extent requiring detailed
notice. AS to Gilmer's personal controver-
sizes with Mr.. Lawshe, then deputy auditor,
I know nothing. Mr.. Tulloch's allegation
that one serious charge against Gilmer was
that he entered Deputy Auditor Lawshe's
room with his hat on Is a palpable alb
surdity.
IF further details as to these matters are
desired at any time they will be promptly
supplied from our official files. Upon the
correctness of the settlements there pre-
served the efficiency of the auditor and his
staff of trusted employees must be fairly
sustained or fatally impreached. 1 have no
power or desire to change that record.
las the accusations herein traversed have