The herald and news. [volume] (Newberry S.C.) 1903-1937, 1910-02-01

iulscovered and corrected. AT Inc
conclusion of the investigation the
county treasurer produced evidence
showing that he had funds sufficient
to his credit in the bank, together
with his cash on hand, to meet his
liabilities to the State and county.
A full report IS given on the e2-
animation of the condition. Of the ac-
counts of James F. Detyens, Of
Georgetown. This case was report
ed to Governor Ansel. The Lang
ford shortage in Hampton county IS
reviewed, also the investigation Of
the county treasuer's Office in Spar
tanburg.
The following conclusions as to in
vestigations are reached by the comp
troller general:
"Itis matter Of qualification to
me that in those cases where inves-
LEGATIONS by this Office have shown
shortages on the part Of officers, and
the sureties have subsequently, inves-
tigated the matter, they have inTari-
ably confirmed the results Of the IN
vestigation reached by this Office. It
is mot a pleasant duty to discover and
report defaults on the part Of the
officers, but it is duty prescribed
by law, and can more efficiently be
performed under the direction Of this
Office than by independent investiga-
tious made by persons unfamiliar
with our tax laws and methods Of
county administration.
The cost Of these investigations is
comparatively small, when compared
with the good accomplished, not only
in discovering shortages and leading
to the recovery of misappropriatei
funds, but even more so in the pre-
vention of the occurrences of short
ages and mistakes on the part Of
county officers.
Carelessness, Etc.
irregularities and shortages oe-
cur not because sf defect In the sys-
TEN of bookkeeping prescribed for
county officers, but, on account Of
their carelessness and negligence aid
in some cases where shortages have
been discovered, the officer respoasl-
bic has omitted to keep any intelli-
gible record Of funds received and
disbursed by him, it would seem for
the very purpose Of afording an op-
portunity for him to make mistakes
as to what funds he actually has on
hand for the county.
'EWith the system Of bookkeeping
already prescribed, competent off,
Gers, using ordinary care, can avoid
these mistakes. Frequent and sys-
tematic Investigations Of their ae-
counts will tend to make them care
full and to keep their accounts and
Offices in proper order.
II would ask that your honorable
body increase the appropriation at
my disposal for such Investigations
to the sum of $4,000. This will give
better results than double the amount
spent in special Investigations of
such Offices by independent and tenn
porary commissions.
"From $4,000 to $4,000 have
been spent by the counties in inves-
LEGATIONS by special legislative COM
mlttees or grand juries during the
last two or three years, as against
the annual appropriation Of $1,000
for Investigations under the direction
of this Office. A comparison Of the
results achieved is decidedly favor
able to Investigations made under
the supervision Of the tax depart
ment.
ssIn the county Of Riehland 81 900
was spent during the last year for
an examination Of the auditors, 5,
treasurer and supervisors Offices.
The result was a fine exhibition Of
bookkeeping, but not much else of
value. Yet this amount was the same
as that placed at my disposal to ex-
anime the county officers books in
~ counties Of the State.
'/Hence, I earnestly ask the above
increase of your appropriation for
this. purpose. "