Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1907-07-17

Title and Trust Company, dated Aug
ust 80, 1906, that do not feel that
in justice to myself, that can submit
this report without calling Your
Houor's attention to the many mani
fest errors in the former report.
Concerning the books of account
this former report charged that valu-
able records had been destroyed or
were not available, and on the other
hand | found all books of original en-
! try and from these the financial trans
actions of the penitentiary under the
superintendency of Fl. 0. Bursum can
be readily traced. The only record
missing and which in no sense was a
book of original entry, is an old indi-
vidual ledger, used in keeping ac-
counts of persons buying material
from the penitentiary. and the bal
ances from which on all supposed live
accounts, were transferred to new
ledger.
The absence of this book was not
material, as, having the books of orig
inal entry the journal and impression
books (invoice and voucher), although
this work consumed considerable
time, it has been easily reproduced.
The rewritten cash book mentioned
in the report referred to was not cop
led from any cash book kept by the
penitentiary. A cash book was never
kept, simply journal in which all
cash transactions were entered as
well as other items. This so-ca1led
rewritten cash book" made up few
weeks before the retirement of Fl. 0.
Bursum as superintendent. was an at
tempted statement as to the cash
transactions Of the penitentiary for
the period of his service: The state
ment was made for the information of
the Board Of Commissioners; was in
no sense book of original entry and
would have had no value whatever
except for reference, even If it had
been correctly transcribesit which 1t
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 a guide
or check and this fact should have
been recognized by the party who
made the audit That it was 50 recog-
nized by him is shown by his repeated
complaints that the book was not an
original entry and was inaccurate, yet,
strange to say, these very inaccura.
cies were made the basis of charges
of shortages.
| The only books that should have
been used in the examination in ques-
ton were the books of original entry,
supplemented by the books in the Of
flee of the Territorial Treasurer as
! well as those in the office of the Ter
ritorial Auditor, and such other evi-
dence of the receipts and disburse.
ments of moneys as could be moulded
into shape and furnished proof posi-
tive OF such receipts or disburse-
ments.
In making this examination have
spent great deal of time, compiled
correct cash account, rewritten and
|
journalized all transactions, repro
duced the old ledger, verified all ac-
counts pertaining to the receipts and
disbursements of money by the SUI
perintendent and sale of materials to
individuals and herewith submit my
original work, consisting Of one hun
dred and seventy-five special ruled
sheets which show in detail every
transaction, together with the repro
duced ledger as we'll as balance
sheets
The following statement is a con.
densed summary Of all cash transac-
tions, covering receipts and dsburse-
ments Of moneys that came into the
hands of H. 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 superintendent
have reference to the salary fund,
general maintenance fund, permanent
Improvement fund, penitentiary in
come fund, and the Scenic Route fund,
all OF which receive direct appropria-
tions made by the Legislature, col
lected by the Territorial treasurer
retained by him and by both the treas
urer and auditor credited to the
proper penitentiary fund and only dis
bursed by the Territorial treasurer on
warrant of the Territorial auditor on
voucher approved by the Board Of
Penitentiary Commissioners and no
| part Of which funds were handled by
/ the superintendent in cash or It's
! equivalent, or by any one for him in
his employ. In the report before re-
ferred to, purporting to show short
ages or misappropriation Of funds, no
moneys belonging to any of the above
mentioned funds were included, but