Los Angeles herald., 1908-09-29
AUDITOR MUSHET
IN A QUANDARY
CITY COUNCIL ANGERED BY
HEWITT'S OPINION
School System Is a State Affair and
Contemplated Proceedings Would
Be Outside Powers of Mu-
nlcipal Official

Nonplussed by the opinion de-
livered by City Attorney Leslie r.
Hewitt that he had no right to audit
the books of the board of education,
City Auditor Mushet admitted last
night that he did not know which way
to turn next.
The council was considerably an
gered by the report submitted by Mr..
Hewitt, in fact so peevish that 1t would
not permit 1t to be read, but hustled
1t off to the finance committee. The
| finance committee has nothing more
| to do with the case than has the
sewer committee or the zanja commit
| tee, but that was the first place the
council thought Of and SO to the
| finance committee 1t went The
finance committee probably will take
1t out some dark night and bury 1t In
the darkest niche of the deepest vault
in the city, and no man will see Its
face again.
Auditor Mushet was anxious to ex-
anime the books of the school board
to find out where certain moneys had
gone, and what caused certain dis
crepancies In the reports of the board.
''It must be a mistake" was the only
satisfaction he could get from the men
who control the city's schools.
When he demanded the right to ex-
anime the books he was refused, the
board of education passing a resolu-
ton that 1t would not permit him to
do so without an order Of court.
Before asking advice of the council.
Mushet secured the opinion of City
Attorney Hewitt as to whether or no
he had the right to examine the books
of the school board, and Mr.. Hewitt,
In writing, replied that he was Of the
opinion that Mr.. Mushet not only had
the right to examine the books deal
ing with the receipts and expenditure
% Oft hIIf
with state and county money.
When Mr.. Mushet read a report to
the council last Monday the council
authorized him to audit the books of
the school department, and instructed
the city attorney to take such action
es would secure this right to the
auditor.
Yesterday Mr.. Hewitt qualified his
first opinion after this fashion:
New Opinion Is Rendered
mo power is vested in the city
council to direct an audit of the
financial transactions of the board of
education relative to the county and
state funds. 1 recently rendered an
opinion to the city auditor to the eff
feet that he was entitled to access to
the books of the board of education
relative to payments from the county
treasury, for the purpose of ascer-
tanning whether the demands presented
against the city funds had already
been paid out of school funds in the
county treasury. My opinion was ex-
pressly limited to this point.
Subdivision of section II of the
city charter requires the board of edu-
cation to furnish annually to the city
council an estimate of the whole
amount of money to be received from
the state and county for school pur-
poses, and the amount required from
the city. If at the time of furnishing
such estimate and before fixing tho
tax levy 1t is the desire of the city
council to, ascertain whether or not
the estimate so furnished Is correct.
the auditor would possibly, under in
struction from the city council, have
the rglht to examine the books of the
board of education for the purpose of
ascertaining whether or not the esti-
mate and statement furnished by the
board were correct. The tax levy for
the current year has been fixed and
the necessity for examination of the
books for this purpose will not arise
until the time Of fixing the next tax
levy. If such examination can be made
at all 1t can be made only for the pur-
poses above mentioned
THE word audit as used in the
resolution adopted by your honorable
body implies full investigation and
examination of the books and accounts
of the board of education relative to
moneys received by it from all sources,
including the state and county funds
If your honorable body has power to
order such an examination or audit
1t would then be within your power
to determine whether or not moneys
in the state and county funds had been
properly expended, and generally to
criticise and direct the financial trans
actions of the board of education.
Not Municipal Affair
'"rhe supreme court of this state
has repeatedly held that the school
system is state affair and not