Semi-weekly herald., 1917-03-24

ture of state funds is proper both as
to legality and amount. He must al
so see that all monies and taxes due
the state are collected His office
should be the states central informa-
tion and statistical department He
should be able TO comply in an effect
i've way with the law which gives him
authority to recommend "such plans
as he may deem expedient for the
support of the public credit, for less
ening the public expenses, for pro-
noting frugality and economy in the
public offices. and generally for the
better management and more perfect
understanding Of the fiscal affairs of
the state" AS matter of fact the
information which is available in the
auditors office is Of practically no
value as basis for intelligent rec
concentrations of this sort.
A visiting committee of the Twcn-
tieth General Assembly after visiting
the various state institutions, report
ed that ''there is no department or
bureau at the State Capitol whose
/ special business it is to keep records
and data concerning all of these state
institutions. Your committee
could gain only imperfect knowledge
as to the cost and character of the
different buildings Of the various in
stitutions.' This constitutes most
astounding official admission of the
utter inadequacy of our central econ
omy methods.
The Survey Committee, as it prob
ed into the office OF the Auditor,
found that there was no record book
or books in that office which showed
the real and personal property of the
state where located. the amount of
Investment represented and present
Aae. without such record it is ut
terly impossible to keep track of
state property. If the force of pub
! lie credit were suddenly withdrawn
from our state government and it
had to go to bank to borrow mon
ey to carry on its operations on the
same footing as private concern, it
would he impossible, short of several
months time, to furnish prerequisite
statement of its assets.
The same criticism may be applied
to the manner in which record is
kept OF the states liabilities. The
Survey Committee found that no
charge against a particular fund is
made until the voucher is presented
the Auditors office by the person to
whom the money is owing and often
long after the Indebtedness was in.
Cured. Every dictate of good bust
ness requires that all expenditures
contracted for and all purchase or
ders be set up as charge against
the particular fund at the time the
order is made or the contract is en-
tered into Otherwise 1t is absolute
| " impossible to estimate the out
standing liabilities.
Many other had practices were dis
covered as. for example, the revenue
register in the Auditors office does
not charge the several counties with
the amount of taxes due from them,
as determined by the Tax Commits
! sion but instead with the amounts
which the different county treasurers
or county commissioners report them
selves liable for.
Again, almost every department
3 and institution have different forms
of receipt blanks and other financial
stationery; no records of receipts is
sued by the different departments is
found in the Auditors office. Modern
business practice requires that all re-
eeipts be numbered, charged against
the department to which they are
furnished in blank and close watch
kept on their issuance and credit Civ
en- for any that are lost or destroyed.
1t is amazing to learn that certi-
fed copies Of all contracts and pur-
! chase orders are found neither in the
Auditors office nor that of the Aud
iting Board. Obviously, without these
it is impossible TO make an indepen-
5 dent audit of the expenditures made
every biennium running into millions
: of dollars. 1t is not sufficient to
take the word of the head OF the de-
partment who has o. K'd the partic-
ular voucher. When such methods
are followed the Auditor becomes a
: mere mechanical bookkeeping func-
tionary and his audit but a naked
pretense.
1t is almost unbelievable, yet it is
true that there is no roster of state
employees in the Auditors office. The
names Of those employees who are. un-
der civil service and for whom spec
ific appropriations are made in the
appropriation bills are found in the