The Detroit times., 1909-07-03
FORBES ROBERTSON
is REPORTED SHORT
Errors in Bookkeeping Responsible
for Dilemma of Former County
Treasurer-Books Muddled.

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Treasurer-Books Muddled.
The audit of Forbes Robertson's
books during his term as county trees
urer. which has been in prpgress
since Jan. 10. Is completed. under the
direction OF County Auditor Buhr'r.
Il shows shortage due 10 bool;keer'
ing errors. OF sl.563.li which Robert
son, now county auditor will be asked
TO make up 60 the county.
The largest item OF the shortage is
sl046.S7 In the good roads refund &c.
count and most OF this Robertson viii
be able 10 recover from the various
township treasurers. as the discr' p
ancies In this account are generally
du TO amounts having been refunded
twice once to the township treasurer
and once To the property owner.
The audit has cost s9.425.27. but
County Auditor Buhrer believes that
most OF this amount would have had
20 be expended in any event TO bring
the treasurer's ooks into form Tor
use by Treasurer Moeller Erroneous
methods ot bookkeeping have been
found and pointed out. new systems
provided and the books put In proper
condition for continuance OF business
There is nothing in the report ot
Auditor Buhrer 70 show any detalca-
non or misuse OF funds by Robertson
as treasurer The onl! unexplained
fact with regard 10 the handling OF
the county funds is the keeping of a
separate account with one OF the
banks in the name OF \ j. Schultz,
Robertson's former cashier
IL Is claimed by Buhrer that he
audit actually saved Robertson $3.50
in his final settlement with the county.
as errors in the books giving an ap-
parent extra shortage OF that amount
have been reconciled by Burners
clerks. The $4,000 remaining OF tie
)06 good roads taxes not yet refuhd-
ed 10 property-owners is also safe
guarded by this audit
The audit was made as the result
OF resolution of the board Of super
visors. adopted after \ J Schultz had
confessed last winter TO a shortage
In his cash. and also confessed that
h had been short before
Lax System Revealed.
It's principal result has been to
show that very lax system. or lack
OF system. prevailed IN the county
treasurers Office under Robertson.
Such are the loop-holes that IL cannot
be definitely said that employees IF the
Office did or did not profit thereby.
The audit has been under the
charge OF Eugene l.. Nicol. former
boOEkceper OF the Offices and now
deputy treasurer. and OF Benjamin Pol
ham. an expert accountant As many
as 20 clerks have been engaged on
the work al times. one OF these was
kuditor Buhrer's son. and Buhrer has
been, criticized because OF this fact
he Is indignant thereat
My son was put at work az 30
cents an hour, and only when he
showed his ability 10 do the work was
he nut on a level with the other clerks
az 30 cents per hour" asserts Buhrer.
He has done his work or else h
would not have been kept at IL | tgld
Mr.. Nicol to let him go If he did rot
earn his pay II Is not true. as has
been said. that | have a nephew at
work here wish those who nave
criticized me would go through the
county Offices and see how many Of
fcials have relatives working for
t.em'
In one respect. Buhrer acknowl-
edges that his force is unable TO com
plete a report owing TO lack OF data.
He claims that the daily cash bal
ance sheets have been destroyed. his
information being that this was done
at Robertson's orders, thus making 1t
impossible to tell just what made ny
the cash balance each day.
SchuIte's Private Account.
He has, however, made up a report
showing what cash should have been
on hand and this shows one striking
fact in that, while the business of the
Office is now done with as Iit.ie as
81 900 in the cashiers Office. the bail
ances struck for some days Of Rob
term show as hign as $4,000
carried, apparently, not in real cash
but in a private bank account In Tue
name OF A. J. Schultz.
ln general Buhrer's report charges
that incompetency, laziness and lack
of system are revealed in the county
treasurer's books The apparent short.
age is made up OF a num5er OF items
In the liquor fund, IL is charged that
Robertson still has to account for
$1249S most OF this being due 20 three
Instances where the full tax OF $500
per wear was not collected. a short
age of 1929 50 in the 1906 tax levy is
shown. items OF s72.65 and 1864 IL
the 1907 tax levy. an item OF s3575 in
delinquent taxes and s3.i5 in CHROME.
Gus refunds Of current taxes. These.
with the sl,046.S7 Of good roads, make
up the total.
In brief. the report states:
That the 1906 TAX rolls We're never
balanced the clerks giving no because
OF the refusal of many persons TO pay
good roads taxes. In the audit the
totals for only two Of the Is wards
OF the city were found correct.
Cash entry books and list entry
books were not kept Records were
kept solely on the basis OF the tax re
ceipts themselves Tax collections
were figured by deducting the delin.
quent taxes turned over 10 the state
from the total amount to be levied
Mistakes by the city assessors in
totaling the taxes. were not discovered
The state. county and road taxes were
rot carried separately. but only the
total tax used With regard to
Schultes cash account the statement
is:
when and how these shortages
,,,,r. .,,,f ,,bof ~.