Watertown leader. [volume] (Watertown, Jefferson County, Wis.) 1909-1911, 1910-03-11
STATE FAIR BOOKS
SHOW FEW ERRORS
PROF S. W. GILMAN OF UNIVERSITY
OF WISCONSIN COMPLETES
AUDIT OF ACCOUNTS.
SUBMITS HIS REPORT TO BOARD
Recommends That Newspapers Be Re-
CURED to Submit Proofs of Pub
LEGATION of Advertisements
MEMORANDA LOOSELY COMPILED.

! hADISON, WIS, March S.-PrOf. s.
w. Gilman of the University of Wiscon-
sin, who was employed to audit the
books, records and accounts of the Wis
consin state board of agriculture has
finished his preliminary report on the
work, which has consumed three weeks.
and submitted his report to the board
of managers of the fair board. Prof.
Gilman summarizes his work as fol-
lows:
! Nerifcation of receipts and disbursements
reported Dy the secretary and treasurer for
/ the fiscal year ending on February l. 1910,
items OF receipts and payments reported
by the secretary, audited and found to
! agree with records in the treasurers Office.
hece1ptS OF money reported by the Secre-
tary found to agree with the stubs of his
receipt books.
I Disbursements of money reported by the
! secretary found to agree with orders and
warrants acted upon by the treasurer and
hled In his office also found to agree with
! secretaryS warrant book stubs.
/ Transactions criticized, connected with
! the acceptance by superintendent and en-
| ployes of worthless checks.
1roof OF maj payment found In treas
urers files of all items claimed paid by the
secretary, except in cases of certain drafts
not yet indorsed and returned.
supplementary statement commenting
! upon the inadequate present system and
anticipating regulations to be adopted in
connection with the various departments.
| Lack Of adequate information to check up
various collections reported by Superintend-
ents of various departments TO the secre-
tary.
partments would permit much demoraliza-
ton and loss.
An item of $500 overpaid speed winnings
resulted from inadequate system.
He adds:
There are certain matters to be fur
Their investigated before / feel justified
III recommending safeguards, which you
have asked Inc to suggest, and providing
changes in the system with respect to
filing, recording and treatment of vouch-
ers, the opening of proper books and pre-
scriblng forms and procedure for use of
the superintendent of the various de-
partments. Specific recommendations of
this character will be made in later
report
Makes Recommendations.
In the course of the report he said:
No department superintendent should
have authority to accent checks or drafts
without such Endorsements as would make
the remittance acceptable to the treasurer
| he permitted TO part with value and put
the board in peril of absolute loss in con
nectiOn with such ransactions.
The practice has prevailed to reimburse
superintendent or officer of the board for
money advanced by him in small amounts
|
rant No 764, George Wylie S136 and No
800, J. M. True, S44 for amounts paid to
attendants, dining room girls. etc. The
names of the employees are given and the
disposition of the money satisfactorily ac-
counted for by verbal explanation. but
system providing for receipted pay roll
for each department that would result in
a clearer substantiation of such payments
would save the officer whose hands the
money passed through. the necessity of
making such explana tons.
The names of the parties from whom
money was received for concessions are so
listed that it is very difficult to check the
items with the only verifying memoranda
which consists of originals or copies of con
tracts with cOncessi0naires with payments
noted thereon. The observation is made
that in connection with this department OF
privileges, that an opportunity exists for
the sale of privileges and making of col
lections in larger sums than reported to
the secretary of the board and no adequate
safeguards at present exist.
Suggests Checking.
Continuing, Prof Gilman says, that
the practice prevails of sending cat
checks or drafts payable to publishers of
newspapers in the state with the request
that as much advertising as possible be
given conforming to the copy enclosed,
for the amount of money so sent and urg-
ing the publishers to treat the fair as
generously as possible. While there is no
reason to doubt the statement that this
practice has resulted in greater amount
of advertising for the fair than would
result If there was Il delay on account
of checking up the advertising and com
peling publishers to furnish affdavits of
the amount of advertising given. it is,
nevertheless, recommended that the adj
vertising IN the various papers should
be checked up to determine to what eX-
tent if any the fair has been advertised
by each paper.