Baraboo weekly news. [volume] (Baraboo, Wis.) 1912-197?, 1916-12-21
STATEMENT IN
HIGHWAY CASE
TO THE HONORABLE BOARD OF
SUPERVISORS OF SAUK COUN-
TY: GENTLEMEN:

of the auditors to go over the finan-
clal affairs of the Highway Commits
sloner's office during POSTS admins
tration, together with Mr.. Post
You will recall that the auditors
who first checked his office reported
as follows:
I'VE made a thorough and complete
examination of all actual cash receipts
and disbursements made by the High
way Commissioners office. We set up
all receipts according to each road,
and all disbursements by each fund.
We saw actual cancelled checks for
all disbursements, but we only found
part of the bills to support these
checks and what we did find we could
not identify, hence we claim that the
road fund balance as shown and dis
trlbuted is correct according to the
actual cash received and paid out but
we claim that the pay-out should be
better supported by bills ad vouchers
In addition to the cancelled checks
and we claim it mandatory on the
commissioner to properly present
these bills to the auditor for checking
purposes. This condition will affect,
at least, possibly IS per cent of the
disbursements.
It was assumed then by me that the
essential thing desired by the County
Board and by the tax payers Of the
County at large was to verify this
fact: We're the cancelled checks as
examined by the auditors supported
by actual vouchers paid out for labor
and material on behalf of Sank county?
The first thing done was to take the
cancelled sheets and the original
vouchers, time sheets, bills and other
evidences of Indebtedness on the part
Of the county and attach the cancelled
check to the voucher or time sheet
supporting it. 1t was found that out
of a gross expenditure of approximate
1y $500,00000, that there are checks
aye1nga pg $14,l84 70 not su)r,eteI
by IOucl ars or time sheets. These
are divided into towns.
These checks are still distributed
according to this report and available
for the Chairman of any Town to ex-
anime
then took the payees Of these DIFF
ferent checks to the number Of per
haps about one hundred, to see if the
check which they had endorsed was
for labor or material furnished by
them to Sank County. These letters
and the replies thereto are attached
hereto and marked Exhibit "B''
In addition to the above there are
certain items that could not be prop
erly matched for the reason that sew
eral charges against the County are
upon the time sheet or other voucher
and there are not sufficient checks to
match up with the items upon the
voucher. These have been set apart
and have been designated as Exhibit
&C." constituting twenty Items.
In addition to the above there are
exhibits pursuant to List 3D." consist
ing Of twenty-five items representing
vouchers and checks where, in some
instances the vouchers are short and
in some instances the checks are
short. The checks, however, are the
authentic orig nails and the vouchers
attached are authentic originals and
the missing vouchers and checks
no doubt could be traced out by a
lab0riOus search, but which are suffi-
cient to satisfy me Of their accuracy
and | have attached them as correct,
separating them, however, so that they
can be distinguished.
There is, also, attached a list known
as Exhibit "E" consisting of ia items
of bills clearly paid for which have
not been able to locate the cancelled
checks, but which are sufficient to
stand as evidence of payment and in
any event are not matters adversely
affecting Sank county, but represent
question to be raised, if at all, by some
creditor Of the county. In each case
the evidence of payment is indicated
so that the COUNTY could suffer no
hardship from any of the ia items.
The sheet indicated as Exhibit ''F''
represents rs exhibits which appar-
emily are original bills rendered
against the county not bearing on
their face any evidence of payment.
These, also, are separated and may be
duplicate statements.
In addition to the above items there
are 81 exhibits here listed as Exhibit
&C." concerning which I desired an
explanation from Mr.. Post. This ex-
PLANTATION is attached hereto as Ex
hibit &C." and each exhibit and the eX-
PLANTATION thereof bear correspond
ing number and are separately &C
counted for
There is appended hereto as Exhibit
t'H' a list of the checks for which
vouchers could not at first be located
Since then several OF the vouchers
have been located and the checks re-
moved from the list of those unsup-
ported by vouchers.
There is another list of checks at
tached hereto and marked Exhibit 81"
tOtaIing the sum of $S,99185, which
represent the contracts, mostly oral,
made Of rock, gravel and land or road
rights. These have been verified in a
great many instances and in every
case found to be correct. Though
these represent largely oral contracts
have not considered them entitled to
be cIassed as unsupported checks for
the cogent reason that every Chair
man is familiar with these items in
his town; often he was party to the
contract and in several cases has a
copy of the contract in question.
In conclusion, gentlemen, can only
report that the actual list of unsup-
ported checks amounts to about 20
~ tho total oxDoOditurnS and these