The Mathews journal. (Mathews C.H. [Court House]) 1903-1937, 1910-01-27
.B0OKKEEPER FOR
SECOND AUDITOR
REPORT SHOWS THAT MODERN
SYSTEM OF ACCOUNTING Is
INSTALLED.

X I RI N . ~ u, Vas d e ciai.-
governor Swanson has sent the
AouoWlnS message to the General As
sembly regarding the Installation of
tne new system OF accounting in the
ONCE or the Second Auditor and urg-
Ing that provision be made for retain
ing the services OF an expert book
keeper:
To the General Assembly:
In pursuance OF the Constitution.
anu IN accordance with the act ap-
proved March 7, 1906, I transmit here
with the report OF the Auditing Com
mittee of the Senate and the House
OF Delegates, which, when completed.
was submitted to me, as required by
law AS soon as 1 received the infor-
nation contained in said report that
the books in the Second Auditors office
were not in good condition nor properly
kept, Immediately employed Hon
carlton Mccarthy, an expert accountant
ana authorized him to employ his as
slstants and to proceed at once to have
the books properly written up and
posted, and a suitable and scientific
system of bookkeeping inaugurated in
lnat once; that he must make a COM
plete and accurate statement of the
condition of the office, and have n
proper settlement with the Second An
ditor; that he settle up and balance
all the accounts required TO be kent
IN that office; examine thoroughly and
make report on all the funds and
securities in the control of that Office
The Second Auditor promptly and
willingly concurred in this action on
my part.
Mr.. Mccarthy at once proceeded to
carry out the instructions given him
by ne. In a report, which he made
on January II, 1910, he stated that
the books in the office have been COM
pIetely written up, and a suitable and
scientific system of bookkeeping in
augurated, and that he found ali the
funds and securities there correct and
right. Every possible assistance was
rendered Mr.. Mccarthy by the Second
Auditor and his clerks in the success
full accomplishment OF the work. The
funds and books are now in every re-
spect in suitable and desirable con-
dition.
The Second Auditor has for some
time requested that he be given an
expert bookkeeper to keep the many
and important transactions which nee
essarily pass through his office
urge upon the General Assembly the
Importance OF providing for the Sec
ond Auditors office an experienced
and expert accountant. The transac-
tons of the office should be kept. set
tied and balanced daily by an expert
accountant
The office has control OF the indebt-
edness OF the State, the funding of
l.,
control of the Literary Fund, the Mil
Ter Fund, the transactions OF the Sink
ing Fund Commissioners, the loan OF
money by the State for the construc-
ton Of school buildings, and the ac-
counting Of the public school fund.
With SO many varied and important
matters passing through the office, It
is very urgent that q most experienced
bookkeeper should have control of
the accounting Of this department The
Office is now in a good condition, and
in order for ii to be continued in this
good condition 1t is important that
an expert bookkeeper should be fur
nished to the Second Auditor.
l wish TO say that the Second Audi
tor has faithfully and efficiently dis
charged his duties, and has shown
wisdom and good judgment in the in
Nestment and control of the funds in
his hands. The failure to have his
accounts and transactions properly
kept, settled and balanced was due to
the failure TO have an expert book
Keeper TO have general control of the
bookkeeping and the settlement of
the transactions in his Office. In addi-
uon TO the report OF the Joint audit
ing committee l also herewith trans
mt the report OF Hon. Carlton Nc
Carthy. i'm connection with work done
by him under my direction.
Very respectfully.
CLAUDE A. SWANSON.
Governor.