Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1910-08-04
A. G.. RoETHE,
w. j. PENHALLEGON,
A. f. THOMAS,
Audit Committee.

Gentlemen: Your committee especially
appointed to audit the accounts and investi-
gate the affairs of the Iowa County Asylum
and Home for a period of twenly-three
years. ending June 80, 1909, respectfully
submits herewith the following report and
recommendations.
we.-asSt- Gesitei to bring to- your attention
the matter of receipts of the institution, how
they are handled and accounted for. 1t
would naturally be assumed that all receipts
accounted for in the annual report of the
trustees could be traced and balanced with
the books of the County Treasurer
In making a thoroughly exhaustive eX-
animation of all records obanable, We
found so many serious discrepancies as to
preclude the possibility Of making com
plete financial statement of the Institutions
named
We obtained from the superintendent all
the papers and books that were found,
which would aid us in arriving at definite
conclusion as to the receipts and expendi.
lures of these institutions during the past
twenty-three years. We carefully examined
all invoices at hand checked over the midi
vidual items; figured the discounts, and com
pared the same with the am cunts deducted;
scrutinzed the bills carefully to satisfy our.
selves if all items were properly chargeable
to the county, verified the additions on all
invoices by the use of an adding machine;
made comparative statements of various
staples bought from year to year to ascertain
amount of increase, if any, in supplies;
checked annual reports of trustees with
treasurer records and compared with the
minutes Of the trustees; called in county
officers who have had connection with
Asylum accounts and taken their testimo y
regarding same: conferred with bankers as
to methods Of handling county orders have
questioned in a thorough manner trustees,
ex-trustees and superintendent IN order TO
satisfy ourselves as to many things the
records would not show; corresponded with
contractors furnishing materials for improv
ments in the Asylum, and have gathered
certain valuable information from officers Of
neighboring institutions Of similar character,
for conpaUso.-.
70 secure the receipts of the Institutions,
we respectfully asked for the record books
showing the sales from all sources and
moneys derived from the care of private
patients, aud were confronted with the ad
missions Of the trustees and the supe inten-
dent that no account was ever kept of the
credits Of the Asylum and Home, during the
period covered by this audit.
Inasmuch as tie trustees have testified
that they have taken the word of the super
iutendent as to the amounts received from
sales and private patients, all these years,
your committee found themselves unable to
a ,cept the annual reports of the trustees as
d .hnitely correct and reliable upon which to
base this report.
The records of the County Treasurer and
the testimony Of the trustees and superin-
tendent show that all moneys deposited
with the COUNTY treasurer have been made
by the superintendent who, in fact, has had
the sole custody Of the funds prior to
deposit, and the disbursement Of practically
all IN. orders issued. To arrive at correct
conclusion as to whether the amount Of
MONEYS reported in the several annual re-
norris Of the trustees has been turned IN by
said superintendent, We have gone over The
records and report as follows'