Daily capital journal. (Salem, Oregon) 1903-1919, 1914-12-19
EXPERTS EXAMINE
ALL COUNTY BOOKS
Report They Have Found
$l3,372.62 Shortages
Reports UncenSOred

keeping the records and accounts of
some of the departments of several of
the counties in the state, and claiming
that discrepancies or "apparent short.
ages" have been discovered in the ac.
counts of four trcasurers, one sheriff,
one county judge and the former see
rotary of the state board Of barber ex.
aminers aggregating total of $l3..
372.62, State Insurance Commissioner
Ferguson this morning gave out Dor.
tion of the final report of the depart.
ment of accountancy upon the result of
the work of the corps of experts in the
audit of the books and accounts of the
"a counties under the supervision of
Chief Accountant John Y. Richardson.
" We cannot blame them much for
kicking when the true conditions of the
records and financial affairs of their
county officials are made public, " said
Commissioner Ferguson, in giving out
the report this morning and comment.
ing upon the published reports of a
fight being made on the accountancv
department by the county Judges. com,
missioners and other county officinls
supplemented by other persons who
are interested in county contracts. -
said Mr.. Ferguson, and continued
" A scrutiny Of the report of the ac.
eountants from recent examinations
made will easily show why this fight
is being made. The state tax is low
and conservative as compared to eoun.
ty taxes. Great extravaganza and neg.
ligence is manifested in the majority
of the counties Of the state. -
The alleged "apparent shortages" "
claimed to have been found by the ex.
pert accountants are enumerated as
follows:
Treasurer Of Wheeler county s 7.35s.2O
Treasurer of Baker county. l.2o3. 90
Treasurer of Marion county. ll6OG
County Judge Of Wallowa
county '''.'''',,,,,..., 2,S6T. %
Sheriff of Douglas county,. 25l42
Treasurer of Josephine county 0G.l6
Total county ....,.......Sll,gI4
Secretary BARRIERS board. ...$ l,45s.4I
lotol ''''.''........... $l3,372.62
The work Of the experts covered the
fiscal year ending September 30. 1911.
since the examinations were made. the
report states, eve are advised that the
treasurer of Wheeler county has mid
$1,000 of his shortage and a settlement
has been made with the former secre.
tary of the BARRIERS board, and the
former Judge Of Wallowa county is
now in the pentientiary
In looking up the alleged shortage in
the accounts Of Treasurer j. G.. Moore,
of Marion county as reported by the
experts, of which Mr. Moore claims
that he had no knowledge whatsoever,
it was found that in balancing up the
cash on hand in the treasury and in
banks that they failed to balance by
SllbOS on September 30, 1914. but
they 60 on to say that the "balnnce in
the till was not verified by us on this
date" In commenting upon this item
in the report Of the findings for Ma.
rion county, the examining experts
said:
"On this exhibit (the book balance
with funds in the bank and in the tiln
funds entitled to the above balance of
$685., ,S43,30 will be found. This exhibit
also shows that the cash on hand and
in the bank amounts to only $3s7.727.
33, leaving n shortage on September 30
l9lli Of $ll6.0S, The cash In the till
was not verified by us on this date. y
Later on in the report upon the treas
ury department the experts state that
lowing to the method Of handling the
cash, It is not improbable that errors
might be made at any time, " which In.
dicotes that the "npparent shortage
shown in the report might have been
made in crediting certain funds re-
eeived to the wrong account.
MI Moore, WHOM asked about the
matter this morning, stated that h,
was not aware that the experts had
found any discrepancies in his record,
which were not 10 his credit and III,
lust he knew Of their worl, was that
they had found him over 81 300 TO th,
good aud he showed them whore tt
find their mistakes In making up tho
cash on his books. He makes a tria
balance TO the county clerk and 10 the
insurance department Of the state al
the end Of every month and, IL thor,
was any shortage in his accounts, II
would surely show up In these balances
he explains. The experts rendered
bill Of Sl520 for their services In thi
county which the county court held NJ
upon the advice Of Insurance Commits
sioner Ferguson on the ground that 4
should have gone through his depart
ment for audit before presentation t
the county for payment.
/ That portion Of the report completed
and made public this morning treat
Of the conditions az they were fonn,
in the records of the Officers Of Baker
. .Clockamus. Benton, Crook and Gillian
counties, In which the most flugrnn
discrepancies and Irregularities tina
are reported upon arc tie alleged care
less and negligent manner In which th
records are kept or rather failed 10 b
kept, aud the lax and careless method
|.F tFuuNUnNtuu thn Iuatt.a. ..I n.