The evening Caledonian. [volume] (St. Johnsbury, Vt.) 1918-1920, 1918-09-03
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. to cover turned in. Ere
quently these accounts have been I'M
settled at the time of examination, so
it was impossible to determine the
exact status. This same practice OBJ
tanned in the accounts of the auditor
himself and his office under Mr.. Ora
hams incumbency. He paid the ex-
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 a 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 ac-
count of infantile paralysis at Mont
pelier. In March, 1918, his regular
examination revealed that since 1916,
Mr.. Graham, before quitting the office
had drawn orders to the amount of
$2,181.50 for which there were no
vouchers, and there was a total I'M
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 a more minute eXamina-
ton, with assistance, which extended
over several weeks. He found orders
amounting to $20,98048 for which
there were no 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
says $4,000 appeared to have been ir
Nrred during the term of his prede-
Nssor as examiner, the balance dur
.%Aig his own term.
Later, Auditor Gates discovered g
number of unvouchered orders. thai
Mr.. Williams had missed. The ex
aminer notified the state treasurer
and on April oath the attorney-gen
eral. May I'd he notified the latter
official that the amount was mucl
larger than at first reported. Tn,
attorney general has called for al
itemized list of the unvouchered or
ders and Mr.. Williams is having sucI
a list made.
Vouchers for $8,O17.75 in the high
way department presented by Audi
tor Graham as receipts for none,
paid out by him are now missing from
the files. Balances against the audi
tor were not brought forward or re,
linked, with two or three exceptions.
Mr.. Williams discusses the system
of auditing and examination an
makes recommendations. He com
plains of overwork and shortage O
clerical assistance in his department
He is not sure that he has deter
mined the amount or the extent O
Auditor Graham,s overdrafts. H
says that he is Compelled to disagree
with the recent published statemen
Ct Governor Graham as to the fact
as shown by the auditors books"