The Greeley tribune., 1903-11-12

exists between carpenter and an
architect. The employment of an
accountant is not an unnecessary ex.
pense; but, on the contrary, by the
improvement in the system used,
saving Of both time and money is
often effected.
1.-The certificate of the Continental
Trust company, certifying to the ac-
curacy and honesty of the books and
accounts is satisfaction to those in
authority, a guarantee to the voters
that the interest Of the general pub
lie has been properly conserved. To
those doing the actual Work, such a
certificate is clean bill of health
and an endorsement of their service.
Continuous audit is an insurance OF
the faithfulness of all EMPLOYEES.
Continuous audit is in line with the
evolution OF business, and it has been
proved and found satisfactory.
1T has sometimes been said to
me by those in charge of public ac-
counts, that the books appeared to be
IN good shape, that those dealing
with the offices were satisfied, that
the accounts had been checked and
bank statement examined by some
committee. or former employe, and
therefore that it was unwise to i'm
pose upon the taxpayer the addi-
tional expense of thorough and
complete audit OF the county books
and accounts. Such reasoning hardly
needs refutation.
"lt is within the memory OF all
Of you gentlemen when the telephone
companies were soliciting business
men to become subscribers. You
have all heard the remark from some
one who was being urged to subscribe
that they had gotten along very well,
had never used a telephone and did
not care to go to the expense OF hav-
ing one. Today the necessary tele
phone charge for the conducting of
the business is as universally figured
as one of the fixed charges of the
business as the payment OF taxes;
and, gentlemen, the day is here when
the expense must be incurred by
those In authority, OF having the ac-
counts and records of all state, coun-
ty and municipal offices audited by
responsible corporation, thoroughly
and continuously. The od-time
cursosy examination by inexperienced
committees appointed by the court
has passed. This is the day Of the
specialist.
"The Continental Trust company
makes to the voters Of this state,
Through you, its officers, the follow
ing propositions
we will revise your present system
of accounts, giving you such system
as seems best in our judgment, AID
sufficiently elastic to meet the de-
mands of future growth for a period
OF years.
I'VE will audit the accounts of
such Offices as you may instruct, from
any given date to the present time,
and will thereupon enter into an
agreement with you whereby, for
fixed annual charge, the accounts OF
said office shall never be in arrears o!
an audit for a period of time exceed
ing three months.
We require the privilege OF doing
the work at such time as in our judy
meut seems hest
"The moral effect upon all en-
ployes OF the knowledge that they are
liable to be checked up any mo,ning,
without notice, both as to accuracy
of work and honesty in handling of
monies, must be observed to be fully
appreciated. This is the system
adopted by all railroads and larger
| mercantile Institutions, and i think
YOU will not gainsay the proposition
that there are no more competent
| men in any line Of business than
those named.
Gentlemen, is there any valid
| reason why the public Offices and
monies of this stlte should not be
handled in the most approved known
wav2
"Why does the Continental Trust
company desire to take charge of all
Of the public accounts, including
state, county and municipal: Be
cause, primarily, by so doing, the
work can be done at much less eX-
pense.
Admitting the truth or the lore
going statements, and | believe that
no one can gainsay them, let me
reiterate why the Continental Trust
company, through its audit depart
meut, is logically the corporation
| whom YOU should emplOy.