The Birmingham age-herald., 1913-04-21
EXAMINATIONS OF THE
CONVICT DEPARTMENT

more frequent examinations OF lHe col-
viot. department and discovering the mis-
appropriation of its funds prior to the
report made by Examiner Evans, just
before the flight of Lacy. This criticism is
unjust for frequent and repeated exami-
nations were made also based to some
extent upon misconception of the pow
ers and duties of the examiner of pub
lie accounts Section SAG of the code
provides: THAT the examiner of public
accounts under the direction of the gov
ernor whenever required 10 do SO shall
audit and examine the books, accounts
and vouchers of the wardens of the pen
itentiary and such officer as may have
charge of the books accounts and vouch-
ers pertaining to the state convicts. their
hire and expenses and management The
same provisions are found in the act to
August &c. 1909. (Acts of the special ses-
sion of 1909, p 800. The whole law on
the subject of examiners of public ac-
counts was revised by the legislature of
1911. by which the governor was author
lied to appoint seven expert account
ants and the following is the provision
II reference to the examination of the con :
Xict department. viz: said examiners
sfall, under the direction of the gov
ernor, audit and examine the books, ac-
counts, vouchers and records of every
officer public institution. or organization
receiving or disbursing any funds that
belong to the state or any county in
tho state or any funds that belong to
the state or any county in the state or
any funds that have been appropriated
by the legislature for any person, inst-
tuition or organization" This act was
ADOPTED on April IS, 1911, and amends
section 546 of the code of 1907 as amended
by the act approved August 2G, 1863.
1t will be seen that this act omits
the requirement to examine the wardens
of the penitentiary, ''or such officer as
may have charge of the books accounts :
and vouchers pertaining to the state CON
VETS, their hire and expenses and man.
agement but confines such examination
to an audit and examination "of the
books, accounts, vouchers and records OF
every officer, public institution or organ
ization receiving or disbursing any funds;
that belong to the state,' etc 1t is evil
dent therefore that under a strict con
struction of the provisions of the law as
it existed on April 1S, 1911, / was au-
thorized to order the examiners to ex-
anime only the books accounts and
vouchers of the officer receiving or dis
busing funds that belonged to the state:
that is, the president of the convict
board. Under the law there was no
other officer of the convict department
receiving or disbursing funds that be-
lenged to the state except the president
of the board of convict inspectors. l
exercised. therefore. all the authority
vested in me by law when I ordered an
examination of the books and accounts
OF James @. Oakley, president of the
convict inspectors. The authority to ex-
anime the books and accounts of the
wardens of the penitentiary or other war
dens was omitted from the provisions
of the law. did not. however limit the
examination which | ordered to the re-
auirements of the present law, but as
will be seen, had complete investigation
made of all the wardens, as well as the
cotton mill and various contracts which
the state had made for the hire OF con-
victs.
Full Inventory
Immediately after Mr. Oakley took
charge of his office had Examiner Sed-
berry to make a full and complete in
ventory of all the property of every kind
and character owned by the convict de
partment at Weturnpka, Speigners and
the various camps at which convicts
We're hired. This inventory showed the
exact amount of property delivered to
Mr.. Oakley by Hon. Craig Smith, his
predecessor in office. Mr. Sedberry was
engaged several months in making this
Inventory ard it is now on file In the
office of the convict department
A gain In the summer of 1911 / ordered
Examiner Sedberry to make a thorough
examination of the books, accounts and
vouchers of James G. Oakley, president
of the board of convict inspectors from
March l, 1911 up to and including Sep
tember 30. 1911, at the close of that fiscal
year. On November II, 1911. Examiner
Sedberry filed his report He stated In
the report: Il have carefully examined
all the items of receipts and vouchers
for disbursements by the convict depart
ment from March 1. 1911 up to and in
GLIDING September 30, 1911. and find them
correct in every particular He sub
mitted with his report exhibits showing
in detail receipts and disbursements as
well as a comparative statement
Exhibit AZ attached to his report
showed total receipts for the seven
months commencing March |, 1911. and
ending September 80. 1911, amounting to
s1eoS1s.12 all OF which he certified 'shas
been paid into the treasury as shown by
exhibit on dates named
Exhibit b. attached to the report
showed in detail disbursements for the
last seven months of the fiscal wear
commencing March !. 1911 and ending
September 80. 1911 amounting to 1885,
321.lS; leaving, according to the examiner.
"a net income of this department of
sioi,490.9ir in seven months.
The examiner then proceeded TO COM
pare the receipts and disbursements with
The first five months of the last fiscal
year; viz: October. November and De-
ccmber. 1910. and January and February.
l9ll, during which time he stated the
fetal net receipts from all sources was
Sl92O46. 3S or an average net income per
month of s3s. 400 27: the report also showed
the net income of the convict depart
n,ent for the seven months covered by
his report, viz: March. April, May, June
July, August and September 1911. from
all sources, as before stated. was $4O4-
1904 showing monthly average OF
s5L7Si.i2. and making an average month
ly Increase of s19.375.15; all of which is
shown by exhibit B.
This report was extremely gratifying
as it showed that the net income for the
first seven months of Mr.. Oakeys ad-
ministration had increased from an aver
age of net income of s3s, 400. % to s57,-
mf.f2 or an average monthly increase OF
s1s.s75.15
Investigate Methods
j had also instructed the examiner to
visits Birmingham and fully investigate
the methods adopted for the purchase
of supplies for the several prisons in thas
district In the same report on that sub
Ject the examiner stated: II find tina.
for each month competitive bids are in
yiied by the superintendent and in every
Instance the contracts for furnishing sup
"a ipA-. ri.