The Spectator., 1915-06-18

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- stitutions, but as 1t is now this can not be done.
 "The necessity for a 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 $100,- 900.
 Shortage Refunded.
 We call attention during the ad- ministration of l.. L. Coffrnan to the fact that one R. H. Waddell, clerk in the auditors office, drew duplicate vouchers to the amount of $244.S7 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 Mir. Coffman is subject to criticism, is the fact that he retained Mir 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 $922.01. 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.
 we regret to report that during the last two weeks we had reasons to believe that negotiations were being carried on whereby Mir. Thomas, onr accountant, was to receive the money on his unpaid vouchers by making . note with the present auditor, M. r. Dickinson, and his deputy. William Stoddard. as security thereon, with the vouchers as collateral. he receiv- ihS tHe sum or SESO therefor.
 Our accountant. Mir. Thomas. on being interviewed, admitted to us that he had received this sum of money. and further stated that he had not made complete check of the vouch. CTS since the 4th day of March, 1915, to date, which was during the incum- bency of M. F. Dickinson.
 MT. 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 1t 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 q perfectly legitimate transaction and had no wrong motive himself in sign ing the note
 MT Stoddard stated to the com. mittee that he filled out the note and that it was made payable to bearer. and that he and Dr. Dickinson signed it as security. When this was done, he stated that ne turned the note over to Mir. 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 Mir Thomas any money.
 We immediately dispensed with the services of Mir. Thomas as one of our 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"