The Spokane press. [volume] (Spokane, Wash.) 1902-1939, 1908-10-21


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The LeMaster 4 Cannon expert
report on the financial conditions
of Spokane show that aside from
the $4,000 shortage discovered in
the water department, for which
two men are held for trial before
the superior court, there is short
age of $1,071.s4 in other depart
ments.
These shortages follow: $3.50
due In interest on warrants, $98.54
interest on warrants, license
$3.50, license $500, interest 1910,
license 81, police court $614.7o.
OF these unaccounted for
amounts, $500 was for q saloon
license issued to d. Hickman &
Co, March 81, 1907. Through
some mistake, the license was not
recorded in the treasurer's depart
ment and on the date when 1t was
paid, the cash was $500 ovr. This
was set aside as a separate fund,
and since the experts dug up the
record that shortage has been
Strengthened out.
The $3.50 license shortage Is
also accounted for In a like man.
ner. This was license issued to
John J. Baston dated March IL,
1907. With regard to the explana-
ton which Treasurer Eggleston
made In accounting for this cash,
LeMaster & Cannon state:
Under thas4eesent system Of
accounting n use in the comp
troller's ONCE, In which there is
woeful lack OF coordination with
s6{her Offices, 1t is not surprising
I to find errors similar to those here
mentioned.
or the cash found in excess, and
for which the treasurer holds a
personal certificate issued by the
Spokane & Eastern Trust Co.,
LeMaster & Cannon say:
I'VE are constrained to say that
under no circumstances should a
city official deposit city funds in a
bank and take therefor a certif-
cate of deposit in his own name.
Ordinary double entry bookkeep-
ing affords several expedients for
the proper record of funds receiv-
ed which cannot be accounted for
at the time. In this case such a
record hould have been made, and
the funds deposited along with
other city money. where 1t could
not be, inadvertently or otherwise,
lost sight Of"
The experts also charge that In
one instance the amount on stub
was raised from $25 to $32. This
was in the amount of an ice cream
license issued to II. Lewis, June
6, 1908. AS shown by the treas
urer's receipt, Lewis paid $32, but
in the treasurer's cash receipt 1t is
recorded as $25. The apparent re-
suit of this transaction is that the
treasurers Office on that date re-
ceived 81 for which 1t has not
accounted.
LeMaster & Cannon state that
although there may be no criminal
intent involved, the degree of care
lessness displayed Is little short
of criminal, since 1t results direct
ly in loss of the city's money.
AS preface to the report on the
water extension department, the
experts declare that the report
shows to a reasonable certainty
that many people are using city
water for which they do not pay,
and that the city is losing large
part of the revenue to which 1t Is
entitled for the use of water in
Masonry and plastering in building
construction.
There Is a shortage In the de-
partment of $4,000 on account of
which Horton and Shelton, former
clerks Of the department, are to
be prosecuted. 1t has all been re-
be prosecuted. ETAOIN NU N
funded to the department, how
ever.
The records In the street depart
ment are straight, but there are
Old bills due the city aggregating
S33,500.
With regard to the system OF
accounts kept in the crematory de-
partment. the experts say II is the
most progressive of any examined
and is straight.
The $61470 discrepancy dis.
closed In the police court extends
from November II. 1902. to Sep.
TENDER IL, 1908. at a time who .
Judge Hinkle was justice. With !