The Harrison times., 1915-08-21

disbursements Of the states revenue
that a perfect check could be made in
this Office at any time Of each and
all of the state departments and in.
stitutions, but as it is now this can
not be done.
"The necessity for perfect audit
| ing system as suggested is seen III
the fact that from 1911 TO 1915 the
University of Arkansas drew from
the state treasury s51S,554 on war
rants ranging from $500 up to $780,
900.
Shortage Refunded.
1--WE call attention during the ad-
ministratiOn Of l.. L. Cofman to the
fact that one R. H. Waddell, a clerk
in the auditors Office drew duplicate
vouchers to the amount of S24iS7
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
Mr.. Coffman is subject to criticism, is
the fact that he retained Mr.. Waddell
in the employment of the state Tor
three months or more after he discov-
cred this shortage. If the law requir-
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
from the treasurer the sum totaling
S922,01. This was not 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.
I'VE regret to report that during
the last two weeks we had reasons to
| believe that negotiations were being
carried on whereby Mr.. Thomas. our
accountant, was to receive the money
on his unpaid vouchers by making a
note with the present auditor, M. +.
Dickinson, and his deputy. William
Stoddard, as security thereon, with
the vouchers as collateral, he receiv-
ing the sum of $3.50 therefor.
Our accountant, Mr.. Thomas, on
being interviewed, admitted to us that
he had received this sum of money.
and further stated that he had not
made a complete check Of the vouch-
ers since the 4th day OF March, 1915,
to date, which was during the incun-
bency of M. F. Dickinson.
Mr. Thomas stated to the COM
mittee that he signed the note and
that it was payable to Dickinson or
Stoddard-Stoddard, he thought. He
said when he had signed the note
Stoddard paid him the money and
that he had never seen the note be-
fore he signed IL, nor had he seen it
since Dr. Dickinson stated that he
signed the note as security, but did
not notice to whom it was made pay
able, and did not know yet. He
further stated that he thought it was
a perfectly legitimate transaction and
had no wrong motive himself in sign
ing the note
Mr., Stoddard stated TO the CON-
mittee that he filled out the note and
that 1t was made payable to bearer,
and that he and DR.. Dickinson signed
1t as security. When this was done,
he stated that ne turned the note over
to Mr.. 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 Mr. Thomas any money.
I'VE Immediately dispensed with
the services Of Mr.. Thomas as one of
cur certified accountants, and in JUS
tice 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"