Yerington times. [volume] (Yerington, Nev.) 1907-1932, 1917-03-10
GASTON COMPLIES AUDIT
STATE UNIVERSITY
ACCOUNTS

Paul CASTOR on the books of the comp
trollers Office at the university have
been completed and given to the
finance committee of the board of re
gents.
The report covers an audit of the
books OF the comptroller's office from
January /, 1913, until December 81
1915. Mr.. CASTOR declares there was
lack of system in keeping the books
OF the university, and says he wa.
hampered in his work by Comptroller
German and by failure to find severa
important books which were in Cor
mans possession.
The following letter to Regent T.
Abel introduces the report:
Herewith please find my repor
with schedules as auditor, made un
der direction OF the finance committe,
of your honorable board for perioc
beginning January /, 1913, and ending
December 81, 1916. On account of the
unwarranted interruption of my work
at the instigation of the present comp
troller, ably seconded by your honor.
able self, | consider my contract
an end. | will take pleasure in pre-
senting claim for unpaid service a
later date, which l trust will b
promptly paid"
The report sets forth that the book
were not kept up to date, that severa
OF the books were missing and tina
no cash book to show daily cash re
ceipts and disbursements was kept. |
S recommended that a cash book [,
kept.
The books OF the office, including
loose leaves covering bank transact
ions loose leaves in the voucher rec
ordS, showing distribution Of claim
paid, and other important books, &C
,ording to the report, were not in tn
office when CASTOR started his audit
md were not returned to TIE Office
until late n October
"All of these months" says the re
port, "the Office was in general tur
noil of confusion and disorder. Mr.
1orman working at home and in the
'ffice at night, on SUI days and holi
lays"
The report goes on to say further
Early in December | arrived at the
that the general fund IRE
yentsD bank account and voucher rec
ords did not show proper balances in
he diffeernt banks and in fund &C
counts. This was confirmed about
January 2S when Mr.. German filed
'ouchers apparently paid from the re
5olving fund amounting to $29, ,296.34
According to this book as kept
his revolving fund should contain
Sl3, $1,000, thus showing that Sl6 l27.05
If general fund (regentsO cash had
ilso been used as revolving fund
without any shadow of authority from
he board of regents.
THE inexcusably careless method
Of keeping the revolving fund and it
)ank account opened the door for end
less confusion and error, even posi-
Die fraud. 1t will demand a most
careful checking OF the several thou
ands of checks issued and identified
ion of each check with each bill paid
bending which | would advise the
tate controller to decline payment OF
claims No. l4l5 to 1896 inclusive, now
IN file with the state board of exam
iners.
ITO President Hendrick, under date
of January 2, 1917, Mr., German ad
lressed a letter in which he stated
All claims of the university. against
he State of Nevada from all sources
have been listed and are ready for
iling at Carson; and he further stated
n this letter, The tobal of the revolv,-
ing fund claims against the university
.ax fund is $l0,45630 and against the
public service tax fund.- $3,S49 %
"All together, the above amounts to
$l4,305.59. Notwithstanding the
above, claims amounting to $l6,54l sc
were filed against the above funds
on January 20, 1917, or $2,235.T more
than sufficient to cover all claims
against the state, according to Mr.
Gormans letter.
"The same letter states that AS per
Nour instructions all local bank fund s