Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1910-03-11
PROF.. s. w. GILMAN OF UNIVERSITY
OF WISCONSIN COMPLETES
AUDIT OF ACCOUNTS.
SUBMITS HIS REPORT TO BOARD
Recommends That Newspapers Be Re
aaised to Submit Proofs of Pub
Hcati of Advertisements.
MEMORANDA LOOSELY COMPILED

MADISON. Wis, March 8.-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:
Veri6cHtiou of receipts and disbursements
reported by the secretary and treasurer for
tue fiscal year ending on February l, 1910.
Atems OF receipts and payments reported
10y the secretary, audited and found TO
agree with records In the treasureP's Office.
Receipts Of money reported by the secre-
tagy found to agree with the stubs OF MS
receipt books.
Disbursements of money reported by the
secretary found TO agree with orders ana
warrants acted upon by the treasurer ana
died in his office also found to agree with
Secretary's warrant book stubs.
Transactions criticized. connected with
the acceptance by superintendent and EN-
piOye3 Of worthless checks.
Proof of final payment found IL treas
greTs 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 III
connection with the various departments.
Lack of adequate information TO check up
various collections reported by Super1ntend
ents of various departments to the secre-
taPg,
Present plan of conducting certain de-
partnents would permit much demoraliza-
ZION and loss.
An item of $500 overpaId speed winnings
resulted from inadequate system.
lie adds:
'"rhere are certain matters to be fur
SlnNr ,kol re,
~ recommending safeguards, which you
have asked me to suggest, and providing
changes in the system with respect to
filing, recording and treatment of VOuch
eCs, the opening Of proper books and pre-
ScFibiug forms and procedure for use of
the superintendent of the various de-
Dartments. Specific tons of
this character will be made in a later
report"
Makes Recommendations.
In the course of the report he said:
No department superintendent should
have authority to accept 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
ucCtiUn with such transactions.
The practice has prevailed to reimburse
superintendent or officer of the board for
money advanced by him in small amounts
for various purposes, for exampie. in war war
rant NO. tO4, George Wyue S136 ana NO
500, J. NJ True, $l4, for amounts paid to
attendants, dining room girls etc. The
names Of the employees are given and the
disposition of the money satisfactorily &C
counted for by verbal explanation, but
system providing for q receipted pay roll
for each department that would result In
- clearer substantatiOn of such payments
would save the officer whose hands the
money passed through, the necessity OF
making such explanations.
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 cOncessiohaires with payments
NOTED thereon. The observation is made
that in connection with this department OF
privileges, that opportunity exists for
The sale of privileges and making Of col
Fect{OnS in larger sums than as 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 out
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
ling 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 n greater amount
of advertising for the fair than would
result if there was q delay on account
of checking up the advertising and CON-
peliiug publishers to furnish affidayits of
the amount of advertising given, it is,
nevertheless, recommended that the adj
yertiSing i'll the various papers should
he checked up to determine to what eX
tent if any the fair has been advertised
Inv ga oh DaDpr