Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1918-08-28
Examiner F. C. Williams Reports.

! Frank C. Williams of Newport,
bank commissioner, whose duty it is
under the law to make periodic ex-
aminations of the accounts of the
state auditor, has given out what he
will say in relation to the Graham
matter in his annual report to the
next legislature. 1t is briefly sum-
married as follows:-
The practice in the auditors office
for long time has been to advance
money to state officers with which to
pay salaries of clerks and expenses Of
their departments. These advances
have been carried on the books as
charges to which credits were later
made when the account was adjusted
and vouchers D cover turned IN. Ere
quently these accounts have been I'M
settled at the time of examination, SO
exact status. This same practice OBJ
tanned in the accounts of the auditor
himse md his office under Mr.. Ora
hams - 1.l-nbc-3c--7. lie naid the eE-
penses OF his department with his
own checks and drew money in adj
vance on his orders as auditor to be
used for that purpose, SO that there
was balance against him good
deal of the time during his term Of
Office.
Mr.. Williams made no examination
Of the auditors books in 1917 on &C
count of infantile paralysis at Mont
peIier. In March, 1918, his regular
examination revealed that since 1916,
Mr.. Graham, before quitting the Office
had drawn orders to the amount Of
$Z,18I.5O for which there were no
vouchers, and there was total IN
vOuchered balance against him Of
{! $5,575.41. He called the attention Of
present Auditor Gates to it, who stat
ed that he had been over the books
and felt sure that was all that had not
been vOuchered Mr. Williams also
called the attention Of the governor
to it and he said it would be adjusted
Immediately. Mr.. Williams conclud-
ed to make q more minute eXanina-
! ton, with assistance, which extended
over several weeks. He found orders
amounting to $2O,080.48 for which
there were 10 credit vouchers. These
orders began in 1902, when Mr.. Ora
! ham took the Office. The files OF TWO
Of these early orders appear to be
missing. Of the deficit, Mr.. Williams
avs Sc, 800 appeared to have been in
CURED during the term Of his prede-
| ce5sOr as examiner, the balance dur
ing his own term.
Later, Auditor Gates discovered q
number Of uny0uchcTed orders that
NJ. Williams had missed. The e1-
anline1 notified the state treasurer
and 81 April 18th the Gtt0rnay--erI
e.ai, May ID he notified the latter
oGc.al shat the amount wa5 much
! larger .han at FIRST reported. The
i attorney general has called for an
..emiZej list Of TIE ulvouchcrel Or
3ers and ILr. Williams is having such
list made.
Vouchers for $3,01775 il the HIGH
way department presented by Audi
tor Graham as receipts for money
paid out by him are now missing from
the files. Balances against the audi
tor we're rot brought forward or red
mixed, with two or three exceptions.
Mr.. Williams discusses the system
of auditing and examination and
makes recommendations lie com
plains CT overNork and shortage Of
clerical assistance in his department.
lie is not sure that he has deter
mined the amount or the extent Of
Auditor Graham's 0yerdrafts. He
says that he is "conpelIed to disagree
with the recent published statement
Of Governor Graham as to the facts
as shown by the auditors books"