Albuquerque evening citizen. [volume] (Albuquerque, N.M.) 1905-1907, 1907-07-17

transcribed, which it was not. many
entries having been omitted on both
debit and credit sides. This book
should have had no place whatever
IN the examination above referred to.
except as guide or check and
this fact should have been recognized
by the party who made the audit.
That 1t was so recognized is shown
py the repeated complaints that the
book was not an Original entry and
was inaccurate, yet, strange to say,
these very Inaccuracies Were made
the basis of charges of shortages.
The only books that should have
been used in the examination in oues-
ton were the books of original entry,
supplemented by the books in the Of
hce of the territorial treasurer as well
as those in the office of the territor-
ial auditor, and such other evidences
or the receipts and disbursements of
money as could be moulded into
shape and furnish proof positive of
such receipts or disbursements
In making this examination l have
spent great deal of time, compiled
a correct cash account, rewritten ana
Journalized all transactions, repro
duced the old ledger, verified all ac-
counts pertaining to the receipt or
disbursements of money by the su-
pertntendent and sale of material to
individuals and herewith hand you
my original work, consisting of one
hundred and seventy-five, special
ruled sheets, which show in detail
every transaction, together with the
reproduced ledger as well as balance
sheets. The following statement is a
condensed summary of all cash trans
actions, covering receipts and dis
Dursements of money, that came into
the hands of II. o. Bursum, during
his term in office and for which he
was accountable, but does not include
the receipt or disbursement of any
FUNDS, although penitentiary funds,
the actual possession of which never
came to the hands of the superin-
tendent. | have reference to the SAL
airy fund, the general maintenance
fund, permanent Improvement fund,
penitentiary income fund and the
scenic route fund, all of which re-
ceived direct appropriations made by
the legislature, collected by the ter
rltorial treasurer, retained by him
and by both the treasurer and the
auditor, credited to the proper peni-
tentiary fund and only disbursed by
the territorial treasurer on warrants
of the territorial auditor on voucher
approved by the board of peniten-
tiary commissioners, and no part of
which funds were handled by the SUI
perintendent in cash or its equivalent,
or by any one for him in his en-
ploy.
In the report before referred to,
to show shortages or mis-
of funds no monies be-
longing to any of the above mention
ed funds, were included, but all such
items as We're claimed to be misap-
propriated or unaccounted for, were
included in what is termed 1.-The
Convict's Earning Fund" and this
summary submitted by me- covers all
cash transactions in said fund.
II. o. Bursum, x-superlntendent
of the New Mexico penitentiary in
account with the territory of New
Mexico, for cash that came to his
hands from May 3. 1899 to April II,
1906, while superintendent of the
New Mexico penitentiary:
To cash from jail re-
celpts ....,... .,.....S 5,4S0.b3
To cash paid by U. $ gov
ernment for support of
L. 5. prisoners ... 29,SS657
To cash from sale Of ma
terial ......,. 49,. sO,42s17
To cash from other funds 31,l26.O4
TO BALANCE DUE II. o.
BURSUM ............ 4,3S3.5s
Total ......... ......s151,2sO.97
By cash paid territorial
treasurer ....,. ......Sl22 436.S2
BY cash expended for con-
tingent expenses ...... 2S,S2415
Total ......... ......sl5l,26O.97
l am unable 10 draw comparisons
between the amounts shown I'm the
above summary and the figures In the [
former report as in that report, no
summary or general statement was
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