Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-07-17
MAKES HIS RESPONSE
Auditor Petty Explains Fail
ure to Check Cash Books.
WATSON D@EfEALcAT1oN
FORCE 1Nsurr1cc1EaNr FOR DUTIES
REQUIRED.
Matter Laid Before Commissioner Ross
in 1eoO-The Changes Then
Agreed Upon.
WATSON DEFALCATI0N

In report made to the Commissioners to-
day concerning the alleged failure Of Dig
trict officials to audit the cash books and
tax ledgers in the Office Of the collector OF
taxes, In violation Of an order of the Com
missioners to do so, Auditor James T. Petty
has stated the force in his office was insult
fcient to make this audit and at the same
time keep up the current work He felt
that the current work was the more i'm
portant matter, and declares the lato Com
missioner Ross, who had supervision Of the
office, agreed with him. Mr.. Petty says
the funds Of the collectors office were safe
guarded by the entries made on the tax
books in the assessors office.
Although complete audit by this Office
was greatly to be desired" says Mr.. Petty.
1T was not sufficiently important to be
done at the expense Of auditing vouchers
daily as received"
Commissioner West recently called the
attention OF the auditor to the order passed
by the Commissioners May q, 1901 ap-
pointing committee consisting of a clerk
from the auditors office, one from the as
SCISSORS office and one from the collectors
once to examine the coupons, cash books
and ledgers, after the regular posting had
been done. In order to see that no property
upon which payment had not been made
was credited and that property on which
payment was paid properly credited.
1t was stated that without this auditing an
unscrupulous clerk might enter any pay
ments he liked upon the tax books receiv-
Ing money therefor from the taxpayer
who might resort to such a scheme. Mr..
West asked to be advised If any such ex-
animation had been made.
Under Personal Supervision.
Mr.. Petty says:
THE review Of the posting in the tax
ledgers, by comparing the tax receipt cou-
pons Herewith, was regularly made, under
my supervision, until March, 1900, by
clerk who gave exclusive attention to the
task, being relieved from all other duties.
At the time Of his death, which occurred
May 81, 1900 the current work of the Of
flee was In such shape as to render add
tional help an imperative necessity, and l
suggested to Commissioner Ross that the
successor of the coupon clerk be relieved
of duty in that connection and assigned,
instead, as an assistant to the audit clerk.
THE duties of the audit clerk are vitality
important, including in their scope the ex
animation and audit of every voucher, of
whatsoever character upon which payment
Is to be made. whether in cash or by check.
For this work to be in arrears means delay
to the citizen who has d claim against the
District. loss to the iaborer without means
or credit. whose little stipend on the pay
roll must come promptly or his living Is i'm
periled. and serious Inconvenience to en-
ploying contractors on the public works,
who make their engagements upon the talth
of regular stated settlements with the gov
eminent. This branch of the work. at the
date mentioned. May: 1900. had grown to
such proportions that the clerk In charge
was unable to dispatch 1t promptly, al
though he labsred WITH zeal and energy to
accomplish this end. Complaints of delay
in payments We're made to me and TO the
Commissioners we'll and the situation
became so intolerable as to demand imme-
date action.
Appeal Made to Commissioner.
1T was at this juncture that l appealed
to Commissioner Ross. laying before him
all the unpleasant facts, and suggesting
that as between a review of the posting
in the tax ledgers, and the keeping of the
current work of the office up to date, the
latter was by far the more important and
should first receive attention at my hands
After mature consideration MIR. Ross con-
Cured with me in the opinion that as the
posting from the collectors cash book to
the credit of the taxpayers in the general
tax ledgers was done by the clerks of the
assessor, an office separate from and In
dependent of that of the collector, and IN
view of the further fact that these clerks
called back after posting for the pur-
pose of discovering and correcting any
error that might have been made, 1t was
reasonably safe-guarded, and, although
complete audit by this office was greatly
portant to be done at the expense of the
work of auditing vouchers daily as re-
ceived. AS Indicative of the safety OF
present methods, l may say that there
has never been a single well-authenticated
case of false entry in or tampering with
the tax ledgers since the formation Of the
present government. July l. 1878 If one
| taxpayer receive a credit due another, the
former not having paid, the publication OF
the delinquent tax list, after the close of
the year would disclose the error and
furnish ready means for its correction l
do not want to be understood, however as
arguing against a complete auditing of the
tax ledgers by comparison of coupons and
cash books Herewith by this office. That,
to my mind. is the ideal system. but spe-
cial provision for sufficient clerical force
to this end mot less than two should be
made and the clerks thus engaged should
never be disturbed or called upon for other
duty.
Force Of Circumstances.
I'm making this change Mr.. Ross and
myself both felt that we were but yielding
to the force of circumstances which we
could not control. and 1t was agreed be-
tween us that an effort should at once be
made to get additional force for the purpose
Of continuing the work. Congress being at
the time in session. At the instance OF Mr..
Ross, 1 called on the chairman OF the sub
committee on appropriations OF t'te House
of Representatives and explained the neces-
sity for the provision, urging its value and
importance as an essential part OF our sys-
tenn. After listening patiently to my pres
entaon Of the case and me
from time to ting OF the receipt of the
money by the collector ito to the subsequent n
ledgers by the assessors clerks. he re-
marked that, in i4s opinion. the taxpayers
we're sufficiently protected, and declined to
recommend the additional force requested.
Assessor Darneille had several interviews
with him on the same subject. but with TO
better result. 49,.
with the accession Of the new clerk. 1
was enabled to bring the work of auditing
I'D to date, establishing the rula that for
every voucher received in the office on q
| given day a check must be prepared ana
| in tile hands of the disbursing officer ready
for delivery on the day following. except in
the cases of contractors, who receive nu-
| merous daily orders and who prefer month
ly or semi-monthly settlements. This rule
is still in force and working smoothly. with
unknown to the Office except as memories
| of the past.