Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1908-12-24
EX-CLERKBERGERE'S
ACCOMPLISHMENT.
No Shortage in First
Judicial District
Court Funds
'nn0nllr rlIII nfn0NT
BRODHEAD's FULL REPORT
New System of Book Keeping
Lis Needed--NoLos ofFunds
!. Disclosed by Examination . .

n DISCLOSED by Examination r.
In the case Of Alfred M Bergere,
former CLERK OF the First Judicial dis
trict court, VS.. the Territory of New
Mexico and the Boards of County Com
missioners of Santa Fe, Rio Arriba,
Taos, and San Juan counties, Referee
and Accountant Alfred H. Brodhead
yesterday afternoon filed his report in
the Office of the district court Of the
First judicial district. The suit was
brought by Mr.. Bergere, former clerk
of the district court under the act
sof the assembly Of 1907, providing for
the settlement of the accounts of pub
lie officers by enabling such officer or
ex-official to bring suit for an account
ing. Mr.. Brodhead was appointed
May 16 of this year, and has spent
many days in going carefully over
the voluminous accounts and business
transactions covering the incumbency
of Mr.. Bergere as district clerk. The
findings are of more than ordinary
interest, not only to the taxpayers OF
this judicial district, but of all the
other districts.
Can Explain Discrepancy.
The findings of Mr.. Brodhead are
that Mr.. Bergere must account to
the territory, the counties mentioned,
district attorneys, justices Of the
peace litigants and individuals, for
the sum ofS$12,S12.32, for which no re-
ceipts or credits are found, but which
apparent shortage, Mr.. Bergern says,
he can explain. In addition, full
settlement had not been made in
the Santa Fe county omnibus
delinquent tax suit, but after
deducting credits and commissions
claimed, only a balance of S17G.27 ap.
pears to be due. 1t is apparent from
the report that a. loose system of book
Keeping, rather than intentional wrong
doing, is accountable for the financial
muddle apparent on the face of the
accounts of the former district clerk.
OF course, it will be for the court
to decide which of the credits claimed
should be allowed the plaintiff, and
what sums he must pay over in final
settlement. Mr.. Brodhead goes into
the accounts at length and minutely
and his findings appear perfectly i'm
partial. His summing up and recon.
mendations are especially important
to the public and the legislation he
recommends should be promptly
passed by the legislative assembly and
Mr.. Brodhead has performed public
service by going to the root of the
matter.
A Tremendous Task.
Y Mr.. Brodhead says: ANY one talk
ing up the task Of auditing the books
Of the clerk of the First judicial dis
trict would be struck by the amount
of detail work, the mass of figures
much of it in duplicate and seemingly
to no purpose, and yet on the Other
hand by the lack of what are deemed
essentials Of accurate accounting Tc
sum up briefly the books of this of
fee, as kept by the late clerk, it is my
judgment that inasmuch as no casf
book or book of original entry was
had, and the books were never bal
anced, satisfactory results under the
system as practiced could not have
been expected, and perfectly ac
curate accounting Of money received
and disbursed was an impOssibility
/ will go further and say that in thi!
day of improved bookkeeping methods
and mechanical devices for accurate
accounting, it is a reflection on the in
telligence of this community that II
an office where SO much money Il
handled, such loose system OF book
keeping is permitted. 1t is true tha
the law made very meagre provisions
in the line of books to be kept, bu
it was framed evidently with reference
to the filing Of legal papers rathe
than looking to an accurate account
ing for money received and disbursed
New Books Needed.
This office receives money from
many sources, at times in larg'
amounts. 1t being public Office
whose records are constantly consult
ed, it's books should be as simple a
possible with a plain record OF tn
facts in any case and an accurate &C
counting of the funds handled in eacl
case. AS now kept, those books Q
reports in which any money recor'
is made, are first, the docket book
which. if properly kept under any sys
tenn, are good and absolutely neces
sary records; and the quarterly re
ports to the territory. also essentia
N Then there Is what Is known as TIL
*sfee book Whether this Is unde
the old or new system, it is infns
tarial. II IS worthless. It Is a copy
1T really does not show anything tina
the docket books and reports to tn
3f