Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1910-05-03
EXPERT FINDS NO
SHORTAGE: IN Mr..
FORMAN'S BOOKS
City Auditors Accounts, Nearly
Strengthened Out, Balance
to Cent.
REPORT IS READY FOR
# COUNCIL TOMORROW
Missing Mans Work Indicates
He Has Been Under Great
Mental Strain.

Examination of the books and rec
ords of former City Auditor George
Forman by City Expert Theodore G.
Hewson has progressed to a point
where 1t can be almost positively
stated that no discrepancies will be re-
yealed in the missing officials depart
ment
When the work of going over the
auditors looks was first undertaken
there were grave misgivings in the
minds Of the city expert and his as
sfstants as we'll as of the other officials
of the city, relative to the condition
ofsthe city's affairs as applied to the
auditors department
The opinion was freely expressed by
MANY that Mr.. Formans records would
be in a state of chaos that would DEFY
any attempt to straighten them out in
side of year, but it is evident now
that the citys accounts are in such
good shape that preliminary report
will be made to the finance committee
of the Common Council tomorrow
night. while complete report will be
inally anticipated
tiThe examination shows that Mr.
Forman did not by any means adhere
to the systematic handling of his work
that he was credited with The opinion
prevailed that, the missing official was
a strong advocate of methodical prin-
ciples and firm believer in strict at
t.t-
city auditor do not bear out this opln-
ion
THAT he was guilty of gross neglect
in posting his books and that he carried
in the most haphazard manner items
that should have been inserted in their
proper place Immediately Is evidenced
OF, every hand. and the accounts for the
last two years show that he was either
laboring under some severe mentai
strain or else he had utterly discarded
and ignored the principles OF careful
work. with which he had long bee1
credited.
Balance to the Cent.
Despite these Irregularities, which are
moro in the nature of errors of omis-
sion than commission, City Expert
Hewson and his assistants have been
able to balance his books to cent up
TO the point at which Sthey are now
working, and as practically all of the
missing entries have been traced and
the numerous irregularities straight
ened out. 1t is almost certain that the
city has not suffered any loss at the
hands of the former auditor.
sThat this condition can be safely as
serted at this time is due largely to the
fact that Mr.. Hewson is familiar with
every detail of the auditors department
and its relation to the various arms o.
the city government. No outside pubic
accountant, however well qualihed ne
might be in other directions, could ever
have Strengthened out the auditors s
books without possessing the informa-
stfon that has enabled the city expert
and his clerks to fathom the lhtrieacie'
of Mr.. Fornan's records.
$rhis much is certain, that whatever
unexplained financial operations may
he credited to Mr.. Forman, he con-
fined his shortcomings in this refard to
nriyate individuals. SO far as the city's
funds and credit are concerned, his
hands are clean.
Some surprise has been expressed
that the auditors books should have
been permitted to get into such shape,
but those who have been quick to
criticise the city officials for this have
been unfamiliar with the facts in the
care.
The AUDITORS master books" as they
are termed, are practically his private
property; he could refuse to show them
to anyone and he could not be forced to
produce them.
49, Sxxteun NeurIy Perfect.
The public records and the books that
are open to examination are, and al
ways have been, in excellent shape,
and this is probably due as much to
the careful work of Andrew K. Brady,
THE auditors assistant and the capable
corps. of clerks under him, as to any
other reason, but behind the condition
which insures the integrity of the city's s
accounts at all times Is a system so
perfect in its details and so complete
in the various links of which it is
formed that no loss of any consequence
could be suffered by the city without
collusion on the part of several of the
officials connected with the financial
end of the city government.
Even tnen the loss would be almost
Immediately discovered and 1t would be
next to impossible to conceal any ir-
finances. So thoroughly safeguarded
are the peoples interests in this par
ticular that all the bonding companies
have not only repeatedly referred to
this city as possessing the most perfect
financial system of any city in the
country, but have given practical proof
of their confidence in the system by
making a special low rate for bonding
the employees in the city's financial
departments.
when these facts are taken into con-
sideration 1t is less surprising to learn
that the premature alarm over the con-
f1itfon of the auditors department was
perhaps based upon the prevailing no.
lion that the citys funds are subject to
the, manipulation of any official who
may have desire to get away with
them.
Lawn Rollers.
~ knct . Doremus po'. 1ss-7's Broad ss.-AAv