The Brattleboro reformer. (Brattleboro, Vt.) 1907-1912, 1911-06-02

shall annually render a true account 81
all hi, recelbt> and disbursements and
a report of his official acts Whether the
town treasurer OF Mortified was acting
under an order OF the town ut Of the
authorized officers thereof when he paid
over the town : money 10 the Nermont
national bank upon mere notice from ,dld
bank that the town was indebted 10 1t on
account of payments il had made on ac-
count OF town orders we do not definite
IL know: but II seems certain that in max
ing remttanres OF town money To the
bank IN question the treasurer was REIN
bursting the latter for payments II was
making on fraudulent ordetr, and il Is
passing comprehension that he should have
neglected to insist on the order, forward
ed him by the Vermont national bank be-
ing properly indused before paving out
the towns money on account OF them.
The statute prescribing the duties OF
town auditors tchapter %. section ~,
revised lawrl. merely requires them 10
examine" the books and accounts OF all
officer, and committees OF the town who
are Intrusted with the receipt, custody or
expenditure of money and all original bills
and vouchers on which money has been
or may be paid from it. treasury, The
examination thus made by the auditors
OF our towns j. often. indeed, generally,
OF a most pertunctory character and II
is probable that the examination OF the
books and accounts OF the Mortified town
officers. a. made by its regularly elected
auditor from year to year, has been IN no
sense exceptional or more lax than that
made by the auditors in many town, OF
the commonwealth.
The auditor OF Mortified evidently
checked the orders paid with the treas
urer's cash book. but apparently made no
at tempt to check the orders with reCelpted
bills or pay-rolls or with the stubs IN the
order book OF the clerk OF the board OF
selectmen, lnasmuch as a number OF cases
were found in the course OF our audit
where the name on the stub differed from
that on the corresponding order, and cases
were. likewise found where the amount
given on the stub did not agree with the
amount OF the corresponding order. There
were also Il number OF cases OF orders
drawn with no receipted bills or pay-rolls
for the same. indeed. we found none OF
the pay-rolls of school teachers properly
1t must be admitted that the
audit made by this bureau was rendered
difficult and labonous be-
cause of the careless and unbuslnessllke
manner in which the clerk OF the select
men kept his vouchers and accounts. But
while the amount which the town has
been paying its regular auditor for the
ew hours labor which he has been in the
ia bit of rendering at the end of the year.
namely So. may serve, in IA measure, "a
IN excuse for his not having made thor
lugh audit of the towns accounts, 1t
would appear that he should at least have
considered it his duty to report to the
own the confused condition of the ac-
cunts and papers as kept by the clerk |
VI the seectmen. The responsibility tor
he continuance of these conditions would |
hen have been placed upon the town, and
he town might under the circumstances, |
nave seen fit sooner to take steps toward |
protecting itself by having its accounts
properly audited by some person compe- |
ent to do So
Attention has already been called to the |
practice of the town treasurer of keeping |
considerable amount OF town funds at |
lis home. but it further appears that he |
,eeps there also his books Of account. the |
rust fund securities the Cancelled town |
totes, and the selectmens paid orders 1t |
houd not be necessary to point out that |
his is an exceedingly loose and unsafe |
yav to keep valuable public property, and |
hat it is not proper defense to urge that |
uch papers cannot be safely kept at the
own hall: the danger of loss by fire must |
be greater at a private house
han in "A public building. while the dan
er of loss by theft is something that the
own is in duty bound to guard against.
n any case, the town has no right to eX-
,ect its treasurer to personally provide
afe custody for its records and funds, and
hat official in Justice to himself. should
Iot assume such responsibilities in addition
o his legitimate duties.