The Birmingham age-herald., 1913-04-10
1920 SETS OF BOOKS
INVESTIGATED BY
STATE EXAMINERS
Bulletin Containing Report
of Wilkinson Issued at
g. Instance of Governor
$179,667.1S FOUND TO
BE DUE THE STATE
S93,985.64 Paid, $35, 1864 Set Aside
by Rulings and S50,534 in Process
of Liquidation-Improvement
in Bookkeeping System

in Bookkeeping System
Montgomery, April 9.-(Special. )--Gov-
ernor O'Neal has caused to be issued a
bulletin of the executive department con-
tanning the report of Judge w. F. WillSn-
son, examiner of public accounts. show
ing the work of the seven examiners of
public accounts, from January 49, 1911, to
March 1, 1913 The executive bulletin was
issued today.
The examiner shows that during the
period covered by the report an exami-
nation was made of 1920 sets of books, $50
of which sets were for the counties, $50
for the state and 81 being the books of
state officers and institutions.
The seven examiners of public accounts
found to be due the state various amounts
aggregating the sum of s179 ,6671S. of which
amount the sum of $93, 1894 has been
paid to the state; $S5, 1864 set aside by
rulings of the attorney general and board
of compromise. and $5O,534.90 being in pro-
cess of litigation.
There was found to be due the coun-
ties during the two years covered by the
work of the examiners the sum of $685.
03S. Al. OF this amount, the sum of $50,
445.40 has been paid, and S12,12651 has
been compromised and set aside. Suits
are pending in the courts for the settle
ment of the balance. which is s172, 2,466.5l.
Judge Wilkinson states that up to 1909 the
examiners only checked books for the
state, making only few county examina-
tions AS a result, the examiners have
had to go back in the examination OF
county books from three to eight years.
The examiners declares that the In
vestigations of the past two years have
resulted in making officers more careful
in presenting claims against the coun-
ties, ''and the commissioners court and
boards of revenue are scrutinizing all
claims more diligently than ever before.
On this account large amounts are being
saved to the counties. Great improve
ments are also noted in the system of
bookkeeping"
The report follows
Montgomery Ala, April 3, 1918.
"Hon. Emmett O'Neal Governor of Ala
bama.
Dear Sir-In obedience to instruc-
tions received from the executive Of
flee, have compiled the figures show
ing the work done by the examiners of
public accounts from January Is, 1911,
to March /, 1913, and beg leave to sub
NIT the following report:
"They have examined $50 sets of
books for the counties, $40 sets of coun-
ty books for the state. and 81 of state
books of state officers and institu-
tions making a total of 1920 sets.
1.-The $50 sets of books checked for
the counties comprise the books of
Judges of probate, sheriffs, tax asses
sors. tax collectors, clerks of the cir
cult and city courts, superintendent of
education, county treasurers, boards of
revenue or commissioners courts and
treasurers of school funds.
"The SAC sets of books checked for
the state comprise the sets of books
as above mentioned except the books
of the boards of revenue of commission
ers' courts and county treasurers.
THE 81 sets of books checked for
the state comprise the books of the
departments of archives and history,
superintendent of education, secretary
of state. treasurer, state auditor, COM
missioner of agriculture and pure food
convict, state tax commission, health
game and fish, military, cotton statis-
tics, University of Alabama, Insane
hospital, Alabama Polytechnic insti-
tute, Alabama Girls Technical insti-
tute, Alabama Industrial School for
Boys, State Normal colleges, Institute
for Deaf and Blind, Old Soldiers Home
nine agricultural schools, banking de-
partment, commissioner of immigra-
tion, highway commission, clerks Of
the supreme court and court of appeals
and all municipalities with commission
| form of government and county h1gf
schools. There have been several specia
examinations or Investigations not in
oluded in the above.
"Up to 1909 the examiners only checked
books for the state, and made but very
few examinations for the counties, anC
| those by special petition to the governor
Hence since January, 1911, the examiners
have had to go back in checking th'
books of county officers for the county
| in every county from three to eigh
years, and for the state from two tt
| four years.
''rhe books of every county and state
| officer, who handles any money belong
ing to either state or county. and those
| of every public Institution to which
| money is appropriated have been checked
| since January 10, 1911, except those o.
reached. Arrangements are being made
| to have these checked in the near flu
| ture.
"They have found due the state th'
sum of S179,e67 Is as shown by exhibits
A and B, hereto attached. OF thk
amount the sum of $685. ga has beer
| paid to the state, and the amount ol
$35,146.64 set aside by rulings of the attor
| ney general and the board of compro
mise. Other amounts are in litigation
| suits having been brought by the solici
| tors of the several circuits
| ''There has been found due the counties
| as shown by exhibit C, hereto attached
| the sum of 1856. .03S Al. OF this amount the
sum of $s0,445.40 has been paid to tht
counties, and the sum of 2,126.50 has
| been compromised and set aside. AS
| noted above, suits are pending in the
courts for settlement of balances. II
| Mobile county suit has been brought In
| volving most of the questions ruled or
| by the attorney general In this suit II
| was decided by the lower court that the
board of revenue or county commission
ers had authority to settle, compromise
And adjust the charges made against
county officers by the examiners, and