The Green Forest tribune., 1915-06-18
Report of Legislative Investigating
 Committee
Committee

l disbursements of the states revenue
 that perfect check could be made in
 this office at any time Of each and
 all of the state departments and in. 1 stitutions, but as it is now this can. not be done.
 The necessity for a perfect audit ing system as suggested is seen in
 the fact that from f911 to 1915 the University of Arkansas drew from the state treasury $519,554 on war
 rants ranging from $500 up to S10O,- GOO.
 Shortage Refunded. We call attention during the ad- ministration of l.. l.. Coffnan to the fact that one R. H. Waddell, a clerk in the auditors office drew duplicate vouchers to the amount of $244S7 and cashed them and appropriated this sum to his own use. This shortage was later discovered and refunded to the state treasury. The only thing in connection with this affair for which MT. Coffman is subject to criticism is the fact that he retained Mir Waddell Tn the employment of the state TOT three months or more, after he discoy- cred this shortage. If the law reuuir- ed warrants to be made payable to or. der instead of bearer, as it should this shortage could never have oc- cured. We find that the same Wad- dell issued warrants and collected rom the treasurer the sum totaling $922.01. This was not a loss to the treasury, but to the parties to whom the money was due. We, however, understand that this money was af- terward paid by Waddell to the par ties to whom the money belonged.
 Thomas Resignation.
 We regret to report that during the last two weeks we had reasons to believe that negotiations were being carried on whereby Mr Thomas. oYr accountant, was to receive the money on his unpaid vouchers by making note with the present auditor. M. F. Dickinson, and his deputy, William Stoddard. as security thereon. with the vouchers as collateral, he receiy- Ing the sum of $2S0 therefor.
 Our accountant, MT. Thomas. on oelng interviewed, admitted to us that he had received this sum of money ana further stated that he had not made complete check of the youch- CTS since the 4th day of March. 191s 10 date, which was during the incuno- bency of M. F. Dickinson.
 MT. Thomas stated to the com. mlttee that he signed the note and that 1t was payable to Dickinson CT toddard-Stoddard, he thought. He sad when he had signed the note Stoddard paid him the money and that he had never seen the note be. lore he signed il, nor had he seen if since Dr. Dickinson stated that ha signed the note as security. but did not notice to whom it was made nav able, and did not know vet Ha further stated that he thought it was per1ectly legitimate transaction and had no wrong motive himself in sign ing the note
 MT Stoddard stated to the com. mlttee that he filled out the note and that 1t was made payable to bearer. ana that he and Dr. Dickinson signed It as security When thls was done. ne stated that ne turned the note over 10 MT. Thomas and that he did not know what he did with it. or when and where he got his money, and that he (Stoddard) had never at any time paid MT. Thomas any money.
 We immediately dispensed with the services of MT. Thomas as one of cur certified accountants, and in jus llce to the people of the state and to the official in charge of this depart ment, we shall withhold our report. insofar as his administration is con- cerned until further investigation can be made. Auditing Committee on State De.
 partments and Institutions,
 Geo. w. Garrett, Monroe Smith U. A. Gentry