The Bemidji daily pioneer. [volume] (Bemidji, Minn.) 1904-1971, 1909-07-28
Bemidji, Mimi, June Oath, 1909.
Hon. J. Whitman, Auditor, Beltrami
County, Bemidji, Minnesota.

Bemidji Mimi, June Oath, 1909.
Hon. J. Whitman, Auditor, Beltrami
County, Bemidji Minnesota.
Dear Sir:-Pursuant to instructions,
1 have made an examination of the
records of Independent School Dis
trict of Bemidji, Mimi, and beg to
submit herewith q report covering the
same.
The examination does not cover
quite six years, for the reason that all
the vouchers for 1902-19O3 and
former years are entirely missing, and
the balance of the records does not
give sufficient information from which
to make an accurate report. With
few exceptions the clerks records up
to 1905, give only names of parties to
whom orders have been allowed, with
amounts and give no information as
to what the orders are issued for.
At present time the clerks record
book is very carefully kept and shows
in detail all the proceedings of the
board of education.
Clerk uses stubs only as a record of
disbursements, and for record Of
treasurer's receipt of funds only the
treasurer'S receipts
An auditing committee is appointed
annually to go over and check up the
treasurer and in this way a check is
hcpC upon llldC
The annual reports made by the
clerk and treasurer are both made
under different dates and consequently
differ in amounts
Orders drawn do not indicate that
they are drawn upon any particular
fund.- and no attempt is made to keep
the respective funds separate.
While the law does not require the
bills submitted to the board should be
to- f,,11x tN1 70
the board that they adopt such veri
fed bills.
All funds of the school district are
deposited in the local banks and Or
ders drawn upon the treasurer are
paid by check.
The treasurer does not make a de-
tailed annual statement, but makes
only a summary statement of receipts
and disbursements, which does not
comply with the legal requirements.
No written contracts are being used,
nor have such contracts been used for
the last four 4) years. Professor
Richie is authorized to secure teach
ers, satisfactory to the board. The
law requires that teachers contract
shall be in writing.
On August 22nd, 1903, a contract
for the building of an addition to the
school house was let to one Frank
Miller for $6,645.00. On Sept 10th,
same year, a motion, was made and
carried in a meeting of the school
board to increase this $4,000. This
was apparently voluntary on the part
of the board and even then Mr. Miller
failed to fulfill his contract and on
the 3rd of November, 1908, the board
declared the contract in default, and
let the unfinished work in several
smaller jobs under the direction of
the school board and the architect.
Mr.. Miller never gave a bond and
neither did Jerrard Plumbing Co., w.
A. Boyd, Henry Oke, Frank Hubert,
or j. H. Crouch. The only one who
did comply with the law was j. E.
Morrissey. The records in these mat
ters are very indefinite, and give
little or no information.
Orders No. 909967 to W. B. Stew
art were allowed to run for several
years, drawing ten per cent interest,
amounting to $4,000.
Vouchers paid during 1903-1904, I
received from Mr.. w. A. Cassler and
receipted to him for them, afterwards
delivered them to Mr.. Andrews, the
present treasurer
Respectfully submitted,
j. N. GAYNER,
Special Examiner.
Summary of Receipts and Disburse-
mentS.
Receipts from all sources $205, 065.23
Disbursements III, 535.35
Credit balance June Sth,
19O3 .'....@ oo,o 90