The San Francisco call., 1905-02-04
FOSTER CRILLS
EXPERT HERR
Railroad President Shines
Brilliantly as a Cross
Examiner on Auditing
HIS QUESTIONS STING
HIS QUESTIONS
Tries to Force Witness to
Admit That Methods We're
Loose and Services Poor
Berkeley Office San Francisco Call.
2148 Center street. Feb. 8.

Berkeley Office San Francisco Call.
214S Center street. Feb. 3.
The star figure in the investigation
conducted to-day at the university by
Senatorial committee appointed to re-
port on the financial affairs of the uni
versity was Regent A. w. Foster. rail-
road president and chairman of the
finance committee of the Board of Re
gents Foster served both as witness
and as cross examiner of former aud
itor j. j. Herr In both capacities he
gave important aid. The committee
concluded its sessions here this after
noon.
j. j. Herr, under the cross-ouestion-
ing of Regent Foster, was forced to ad-
init that his examination of the en-
bezzling secretary's books had not re-
vealed discrepancies between the rec
ord OF moneys received and moneys ac-
counted for in McKowen's reports.
Regent Foster had prepared set of
questions addressed to Herr and to
these. he requested that Herr answer
yes" or mo-
Il don't care to argue matters with
you,' said the regent to Herr; IT mere
ly want answers to my questions,
Some of the queries and the answers
thereto follow:
Are you expert bookkeeper?"
Did you find that McKowen's system and
miss In his work ?''
Did you ever report such a thing to the re-
IF you had known that McKowen was
man of bad habits and dishonest, would you
have reported it to the regents?"
Herr replied: Surely at once"
IF McKowens Iaxness was responsible as
you say, for your failure to audit the books
regularly and also to detect discrepancies. why
n Nor 49, Sd
reports.
ibid you examine all the books?''
All the material books
A MATERIAL BOOK.
Was the book Of minutes of the regents
material book?"
We'll. 1 examined that for record of dis
bursements.''
now prove that the minutes of June 10 1902,
contain record OF donation of $500 made by
RABBI Voorsanger for the ladies of Emmanuel
congregation in San Francisco. to be used for
the Emmanuel fellowship for Semitic lam
guages at the university. which donation was
not put upon McKowen's cashbook-money he
appropriated. You certified shortly after that
time that the books had been audited, but you
did you?
The minutes were not supposed to be ex-
amined by me for such purposes. 1t being my
work merely to certify to the arithmetical
correctness of the books and reports which
McKowen submitted to me-"
THAT work." interjected Senator
Lukens, could have been done well
enough by a freshman of ordinary in
telligence, could it not?''
Herr deigned no answer to this.
Senator Carter asked the witness
whether he should not have detected
such discrepancies as Regent Foster
had referred to and reported them to
the regents, but Herr reiterated that
his duties as auditor ended when he
found McKowen's papers and books.
submitted for auditing, to be mathe-
matically accurate.
Il think" said Regent Foster. that
I have shown by this witness that the
check on the secretarys accounts
which the auditor was supposed to give
US was not forthcoming
Herr left the stand at noon and did
not return to the session in the after
noon.
FOSTERS DOCUMENTS.
Regent Foster was sworn in the aft
ernoon. He produced documents to
prove that Herr's charges of laxness
against McKowen were unfounded,
showing where McKowen hal called
upon Herr to audit the books and that
the latter had not responded for many
months.
Chairman Carter intimated that the
regents, and particularly the finance
committee, of which Foster is chair
man, should have called oftener upon
Herr for an audit when these audits
were not forthcoming regularly.
How about McKowen's bond?"
queried Senator Carter of Regent Fos-
ter. Has that been collected yet %
1t was explained that a suit between
the State and the surety company on
McKowen's bond is now pending, the
company alleging that the life of the
bond had expired when the defalcation
occurred.
Regent Foster admitted that six
months had elapsed between the ex-
piration of the bond and the time when
McKowen's stealings were discovered,
during which time the secretary was
not under bonds.
I'VE were not notified that the bond
had expired" said the regent. NC
Kowen had been notified by the surety
company, but he did not so inform the
regents
Again Chairman Carter asked If the
regents were not derelict in permitting
the secretary to be not under bond for
so long a time, and the witness ad-
mitted that some blame might attach
to the regents in the matter.
NO SUCCESSOR.
'.Have you appointed McKowen's
successor YETI" asked Chairman Car
ter Regent Foster said no." and, be-
ing asked for reason, he said the re-
gents desired a capable man for the
place, able to earn a salary of $500 a
month, which they were willing to pay,
and that pending the discovery of
such man it was thought best to re-
taing Acting Secretary Henderson.
Norman McLaren, who exported Nc
Kowen's books after the latter's con-
fession of theft, explained how the
shortages were discovered.
Regent F. w. Dohrmann was asked
regarding the award by the building
committee, of which he is a member
of the contract to build California Hall
to bidder whose bid was several
thousand dollars in excess of a COM
pany that proposed to do the work
He explained that the lower bidder
was not prepared to do the work, in
the opinion of the regents, and so the
award had been made to the other con-
Germ
Mr. Dohrmann, questioned about the
appointment of successor to Nc
Kowen, declared that Acting Secretary
Henderson filled the position to the
satisfaction of the regents.