Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-09-23
Auditor Garrison Objects to
Method of Correcting Errors
AND SUGGESTS PLAN
THE SIGNING OF PAY ROLLS IN
ADVANCE OF AUDIT.
Alleged Irregularities With Respect to
Signatures and Recommendation
for Careful Scrutiny.

District Auditor John r. Garrison has
forwarded to the Commissioners d statement
regarding ensures that have been noted IN
certain vouchers and pay rolls coming to
his office ami recommending that in future
TO erasures be made. Corrections, he de-
clares should be made in red ink and in
italed by the Official approving the same
Mr. Garrison also makes a statement with
reference to the signing of pay rolls before
auditing the same. MIR. Garrison planned
some time ago to ha te all pay rolls signed
in advance of auditing them By this sys-
TEN the officials and laborers would have
to sign many days in advance of. the time
payments were due. or else wait several
days after the LIST and 10th of the month
The Commissioners decided that it would
be necessary simply that the auditor should
approve the pay rolls and forward them to
the discussing officer. Then when en-
ployes paid the rolls will re returned
to the auditor for final audit and transmits
sion to the Treasury Department mir. Car
rison's recommends tons to the Commits
sioners embrace this plan. He says:
Attention is respectfully invited to the
fact that vouchers and pay rolls are ire
uuently received in this office for audit
showing erasures in amounts, names, dates
and other features necessary to the validity
of such y0uc Iers.
ut is resDe ctfully submitted that vouch-
have been made thereon in essential par
ticulars Dug It not to be received. AS
rule vouchers and pay rolls should be made
out clean AMI without erasures and altera-
tons. When necessary amendment In a
voucher pay roll is required. and the
delay in King out the same anew will be
attended with embarrassment in postpon-
ing payments which should be made
promptly such amendment should be made
upon the voucher in red ink, without
erasure. and verified by the initial or sigma
:ure of the officer by whom such voucher or
pay roll is spproved."
Pay Roll Signatures.
With reference to signatures to pay rolls,
the auditor says:
Much irregularity exists with respect to
the signatures to pay rolls presented for
examination and audit before reference to
the disbursing officer for payment Some
pay rolls presented fully recepted by
all the persons whose names are borne
thereon, others are receipted only partially,
and others still are not receipted at all.
Vouchers requiring only a single signature
are also occasionally presented without be-
ing receipted. 1t is manifest that a youch-
er cannot be properly audited until the
same is signed; without signature 1T cannot
be regarded as voucher. but merely as an
unreceipted bill.
I'm the matter of pay rolls since IL Is
necessary that prompt payment shall be
made to employees and laborers, and since
1t seems to be impracticable to secure the
receipts OF all the employees and labOrerS
borne thereon without much delay and loss
of time. ii Is suggested that all pay rolls
shall be examined with care and scrutiny
by the officers who approve the same be-
fore approval. with the view of ascertain
Ing that the persons whose names are
borne thereon have actually been employed
ana rendered service for the respective
periods charged. and are entitled to pay
ment therefore. and after approval trans
mitted to the auditor without requiring re-
ceipts thereon by the respective parties
such pay rolls will be examined in the au-
ditors office for the purpose of verifying
the correctness of the amounts charged and
the appropriations from which PAYMENTS
are 10 De made; whether there are balances
sufncient to the credit of each appropria-
tlon to warrant payment. and whether the
persons named upon such pay rolls are
uuly appointed and qualified. After such
examination the pay rolls will be approved
py the auditor and transmitted with checks
duly countersigned. to the disbursing Of
Tcer OF the District. whose duty IL will he
DeIore making payment to any person on
tie pay ron. to secure his or her RECENT and
signature thereto.
The Official Audit.
After such pay rolls shall have been dulv
receipted and paid. the return thereof to
the auditor they will be officially audited
before transmitting the accounts of tbe dis
bursting officer of the District to the auditor
Tor the State and other departments This
procedure. it is believed. will be in accord
ance with the provisions of the act of Con-
SreSs approved June 80, 1898 recurring that
all accounts for disbursements of appropria-
uons made either from the revenues of tho
Instruct or Jointly from the revenues of the
United States and the District (excepting
disbursements on account of the court of
Appeals. the Supreme Court of the District
ana the interest and sinking fund on the
funded debt of the District of Columbia)
shall be audited by the auditor of the Djs
ulct before being transmitted to the ac-
counting officers of the treasury unless
otherWlse specifically provided in the law
making Such appropriations
win respect to all vouchers other than
pay rolls since such vouchers require only
one signature. and the receipting thereof be-
lore payment cannot he attended with in
convenience or delay, 1t is respectfully SUBJ
hhtted that all such vouchers shall be re-
ceipted by the proper parties before the
same Shall lie audited by the auditor of the
District, or payment thereof made"
Inc commissioners have approved the