The Birmingham age-herald., 1913-01-02
REPORTS OF EVANS
RAP DEPARTMENTS
Faulty Bookkeeping Found
By States Examiner
MINOR ERRORS ONLY
Cowart Criticised For Not Keeping
Accounts-Owens Is Commended
For Earnest Devotion He
Is Giving His Work.

Montgomery, January 1.-(special)-
lack of proper diligence and care in the
administration of affairs is contained in
reports submitted to Governor O'Neal by
Examiner of Public Accounts Frank ".
Evans. The examiner has submitted a
dozen or more reports to the governor
covering his examination of various de-
partments and funds expended by state
officials. Most of the errors found, how
ever, are of a technical nature.
The severest criticism is registered
against Commissioner of immigration Lee
Cowart. Examiner Evans, in his report
on the management of the affairs of this
department declared that he could not
properly examine the administration of
funds of Commissioner cowarts depart
ment. owing to the fact that he kept no
books of account, merely depending
upon carbon copies of accounts of ex-
pense. certified to you by himself"
Continuing, the examiner said: ''He pre-
sents no vouchers, therefore a check
against him IS impossible. l would sug
gest that he, like other officials keep a
book of accounting, and that he take a
receipt of all expenditures before pre-
senting accounts to you for approval
Other errors found by Examiner Evans
are purely of a technical nature. and
were at once adjusted as soon as the
attention of officials were called to them.
In his report on the department of ar
chives and history, Examiner Evans
charged DR.. I. M. Owen. the director
of the department.. with $50 for allowing
that amount of extra compensation to
the stenographer over the statutory al
1owance of $3.50 per annum. The attor-
ney general held that this extra allow
ance was in violation of the law, and
the matter was promptly adjusted by Dr.
Owen. Examiner Evans commended Dr.
Owens very highly for 1.-The earnest de-
votion he is giving to the work of the
department., to its valuable accumula-
tions and to the systematic methods he
employs
Fertilizer Tag Fund
In his report on his examination of
the fertilizer tag fund, of the depart
ment of agriculture and industries, Ex-
Rminer Evans found that the books of
this department were out of balance,
there being discrepancy between
the books of original entry and the cash
account These books showed an
overplus of $1374.55, which was unac-
counted for and paid out by the COM
missioner of agriculture. I'm order to
reconcile this difference" the examiner
said, Il have charged the same sum
to the commissioner under the head
miscellaneous as ii is clearly evident
that this sum was omitted from en-
try"
The receipts of the department from
the fertilizer tag fund We're $169,233.4S
as shown by the examiner.
Other Reports
Examiner Evans submitted reports
on various other departments, includ-
ing the contingent fund of the depart
ment of education, the rural school SUI
pervisor, on account of the Peabody ed
ucational fund, the clerk of the court
of appeals, the receipts of which de-
partment amounted to $6727.65 for the
year; the rural school house fund and
others
The report on the receipts from the