Evening capital news. (Boise, Idaho) 1901-1927, 1917-09-16

The improvement fund account
from Dec. /, 1905 to Dec. 81, 1916.
Il hereby certify that in my opinion
the accompanying balance sheet cor
rectly presents the financial condition
of the Idaho state penitentiary as of
Dec. 81, 1915.
WALTER B. SEYMOUR,
Accountant"
EXHIBITS LISTED.
The first tabulation in the report is
that Of the cash fund balance sheet la
beled Exhibit A.
The second tabulation Is the library
fund balance sheet labeled Exhib-
it b.
The third tabulation is the mainte-
nance account balance sheet labeled
Exhibit c."
The fourth tabulation is the peniten-
tiary fund balance sheet. labeled Eek
hibit D.
The fifth tabulation is the improve
ment fund balance sheet labeled Elk
hibit E."
Following the fifth and last tabula-
countant which are given in full be-
low.
CALCULATIONS IN DETAIL.
The cash fund balance sheet carries
a total of 12.546.13. The library fund
balance sheet shows a balance of re-
ceipts in paid admissions $4,1S7.65. The
disbursements include an item in red
ink of $4.25, listed as cash unaCcount-
ed for" The maintenance fund bal
ance sheet shows total of $39S.332. OF
listed as debts and 1891 $3.50 listed as
credits. AT the bottom of the listed
credits appears in red ink the follow
ing: "unaccounted for, s6,66S.1S' The
penitentiary fund balance shows total
debts listed as S23,242.40. TO strike
balance there appears at the bottom
Of the disbursements in red ink "un-
accounted for. 5000" The improve
ment fund balance sheet shows total
debts of S51.224.3S. At the bottom of
the disbursements there appears as
'unaccounted for, S6,635S6" to strike a
balance.
NO ACTION TAKEN YET.
In face of the startling disclosures
made by the Seymour report, specula-
ton is rampant as to what action the
prison board will take. The governor
Is chairman of this board. Secretary
Of State Dougherty is secretary. The
third member of the board is Attorney
General r. A. Walters. The attorney
general is out of the city. Governor
Alexander and Secretary of State
Dougherty said they had no statement
10 make at the present time They
wish to give the report the closest
study.
RECORDS ARE MISSING.
Commenting on the ia les contained
in his report Accountant Seymour
shows the results of his examination
in detail as follows.
Exhibit "A"-The state cash fund is
composed OF such funds as come into
the hands of the warden as agent and
which, because of their source belong
to the general fund of the state of Ida
no. The principal source of such rev.
enue Ia from the sale of prison pro
ducts and In this case prison product
Is mostly farm products. The peni-
tertiary records do not contain an
accounting of the farm production or
the precise use to which such produc-
ton was applied. For the years 1915
and 1916 there is a memoranda per
tanning to farm products, but this is
incomplete and not proper evidence up
on which to base an accounting Pre-
vious to the year 1915, there is not
even memoranda record of farm pro
duction. The distribution of farm
production to general uses has been
taken care of to some extent by making
memoranda of the distribution 10
the different messes but such memor.
anda was never compiled into an &C
tua1 account, neither can same be veri-
fled. Exhibit "a" shows the sourc :
and the amount of revenue as reporte
by Warden Shook for and during the
period covered by this audit as ind
I Gated by the penitentiary record and IL
further shows that said revenue was
properly accounted for by turning same
over to the treasurer of the state OF
Idaho
BOOKS NOT WELL KEPT.
Exhibit "B"--Thosc who visit the
penitentiary are charged an admis-
sion fee of s.25 each and the funds
originating from this source are known
as the library fund. Exhibit "B" shows
the total library fund receipts for each
period as well as the disbursements
during each period. The balance UNI
accounted for is composed of errors in
counting the number of paid admis-
sions These errors occurred in the
months of February. March. May, June
and July of 1916.