The Harrison times., 1915-06-19

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 in
the fact that from 1911 to 1915 the
University Of Arkansas drew from
the state treasury $519,554 on war
rants ranging from $500 up to $780,
900.
Shortage Refunded.
eve call attention during the ad-
ministration Of l.. l., Coffman TO the
fact that one r. H. Waddell, a clerk
in the auditors office, drew duplicate
vouchers TO the amount Of $24tS7
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 FOR
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 a loss to the
treasury, but to the parties to whom
the money was due. We, however,
understand that this money was at
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 incum.
bency Of M, T., 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 lie
said when he had signed the note
Stoddard paid him the money and
that he had never seen the note be.
fore he signed II, nor had he seen II
since DR. Dickinson stated that he
signed the note as security, but did
not notice TO whom It was made pay.
able, ana did not know yet. IIa
further stated that he thought II was
u perfectly legitimate transaction and
had no wrong motive himself In sign.
Ing the note
"Mr Stoddard stated TO the com.
mittee that he filed out the note and
that It was made payable to bearer,
and that he and Dr. Dickinson signed
II 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 whom
and whore he got his money, and that
he (StoddNrd) had never at any time
paid Mr. Thomas any money
I'VE Immediately dispensed with
the services Of Mr. Thomas Us ono Of
eur certified accountants and In Jus.
lco to the people Of the state and to
the official In charge Of this depart,
mont we shall withhold our report,
insofar aa his administration iB con.
coned until further investigation can
be made,
Auditing Committee on State De.
pOrtmonts and Institutions,
Geo, W. Garrett Monroe Smith,
U, A, Gentry"