Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1915-07-27

states he found more than 200 errors and
from his experience as an accountant,
would say these mistakes could not be
regarded as clerical errors"
balances Forced.
That there was an intentional forcing
Of balances and transpositions Of figures
Is the opinion OF Commissioner Butler
and Mr. stenica.
Most OF the errors we're in handling
records OF Improvement districts. A rep
resentative error Is given as follows:
An entry shows that S674,2O Of improve
ment district No. 20 was invested in
warrants SIS to $40 and the money thus
paid out was credited to the treasurer
in the regular way. But on a subsequent
page another entry shows that S222.60 of
improvement district No. 20 was invested
in warrants 66s TO 663 which entry could
not be reconciied because those warrants
already had been entered as against
money out OF district No. %. thus leaving
tss2e0 not accounted for in the final
check. fT
Errors In Footing.
On page l6I OF cash book the former
treasurer showed a total OF SIS, i94.5S, In
stead OF s16,1sl.1s. an error OF t00o..
which money cannot be accounted for
and. therefore. went into the shortage re-
ported 70 the council.
Another error Ia credit OF $3.50 to
himself instead Of 40. There are many
double credits all through the accounts
Has Lax system.
The check disclosed a lax system.
warrants being signed In blank. no coun-
tersigning OF checks. no audit by the
village board and other irregularities. The
records Of the village clerk does not show
that Mr.. Westerfield was named as treas
urer of the village last spring making
him really a ''holdover." He was, how
ever, under bond of $500. furnished by
the United states Fidelity and Guaranty
company OF Baltimore. ano. as a matter
of fact. was as much treasurer as II the
board had thought last spring TO perform
them annual formality OF naming Mr..
Westerfield.
The check by the city was from May
Is. 1911. the date of the last report of
Mr.. Westerfield to the village. whereas
the law requires that he should report
every ak months.
Bonding Company 20 Pay.
w. A. Yonson. local agent for the
bonding company. made this statement:
II VIII report the finding OF the city 70
the company and expect a representa-
tive will be here TO make an independent
Investigation. The amount OF our bond,
OF course, will be Forthcoming as soon
as we determine to our satisfaction that
We are liable. I have been told Mr..
Westerfield can be found any time. but
of that fact ] have no absolute knowI-
edge"
Mr.. Westerfield left Omaha four weeks
ago Sunday and Is reported TO have been
In Omaha several. times since he disap-
peared. Ills family stated he suffered a
nervous breakdown" He was treasurer
OF Dundee for twelve years and enjoyed
the confidence of many Dundee and
Omaha people. He was administrator for
several estates. prominent as a church
worker and an officer OF the Fontenelle
club
Buffers Statement.
Foilowing Is the report OF the superin-
tendent Of accounts and finances to the
city council.
This department herewith submits par
tai audit OF the treasurers accounta OF
me vlllsse OF Dundee. showing a short
axe In an amount Of kn.Os&d
In the nature OF things, and the time
az my disposal. this audit n not completes
and exhaustive, inasmuch a. We took as
"a basis May -. 1871. the date OF tue
treasqrers last report 70 the trustees OF
the village. the same being. N our jude
iment, the most dependable starting point
From that date down the audit n com
lpiete. but owing to tho condition OF the
accounts prior 70 that time Il appeared
and appears imDosslble to make A com
lplete aud thorough audit within any req
sonable period Of time, but inasmuch a.
prior 10 that date little money was han
died ~ the treasurer we have assumed
that the chances OF a shortage IL reia-
lively small. n there should exist any at
Should you be Of the opinion that a
complete and thorough audit Of the
books ehould BE- made from the organise
ton OF the village down to May ~ 1871.
then this department would most roapect-
FULLY request such addition help IRON
time o. time as might seem proper and
necessary, tnasmuch as Il would probably
take some six months to accomplish this
audit. but owing 20 the loss OF many re-
iceipts and other necessary documents and
papers. Il would seem that a complete
audit may b. impossible IN any event.
The books and accounts OF the treas
urer of that VILLAGE have been verv
poorly Kent and apparently no check
whatsoever has beeTrs made by either the
Il honding coTpany the village trustees
lor otfe-s unan v-fom this duty might
lrcst This condition has been lar-olv