The Barre daily times. (Barre, Vt.) 1897-1959, 1918-09-14
RECOMMENDS EXPERT
EXAMINATION OF PAPERS
Bank Commissioner Williams Wants the
Vermont Legislature to Pass Enabling
Act to Keep Auditors and Treas
urers Accounts Straight.

- "hhHi AcPoII loT lHe year END
ing June 30, 1918, Bank COMMISSIONS
T. 9. Williams of Newport recommend
that the legislature of Vermont shout,
provide for expert examination of tn
auditors office and the treasurer's Office
and, incidentally, he throws some ligh
on the Graham matter, which is not vel
settled. He says:
Section 567 of the general laws pro
lyides that the bank commissioner sbal
assist the auditor of accounts in his an
nual examination of the department OF
the state treasurer; section 65s provide,
that the bank commissioner shall ann,,.
any examine the books and papers of the
audltor OF accounts, and section $50 pro.
Vldes that the bank commissioner shall
plennlally report to the general assem-
ply the result of his examination Of the
department of the state treasury and
the books and papers of the auditor of
accounts. The bank commissioner has
assisted the auditor each year in the ex.
animation Of the state treasury. and the
receipts and disbursements as shown by
the books were checked, and balances
FOUND correct; the cash on hand was
counted, the cash in banks verified, and
the amounts agreed with the amounts
SHOWN by the treasurers books.
during my term of office as bank
commissioner, | have made examination
OF the auditors books and papers for
leach biennial term from time 10 time as
eould get time from my other work
ana when the clerks in the auditors
once could spare the books. Very often
IL has been done few days at a time.
extending over several months. The bust
ness OF the auditors office has increased
SO much in the past ten years that the
physical labor alone Of handling the large
number OF accounts and items is very
great
The practice in the auditors Office for
long time has been TO advance money
to state officers with which TO nav sal.
aries of clerks and expenses of the de.
partments, and these advances have
been carried on the books as charges to
which credits were later made when the
account was adjusted either in whole or
~ part, and as the close of the fiscal
year comes in the middle of Quarter
many such advances are carried over into
the next year
Some departments, like the highway |
department, require large advances in |
order to carry on the work properly, and
a great many of the heads of DEPART |
ments advance large amount Of their
own money to pay the expenses for the
quarter, unless the state advances il |
This custom has prevailed in the audi
tors own account as we'll as in that of
other state officers up to the time the
present auditor took office. Auditor Gates
has not taken any advances upon his
salary or expenses. The legislature at
Its last session passed an act authoriz. \
ing advancing to state officers BY the
auditor for the purposes indicated above.
provided that bond should be given to
secure the advance. Beginning July | Of
this year, the present auditor REQUIRED
all state officers to whom he had made
adanees to make settlement. Ex-Auditor
Graham paid the expenses of his depart
ment, both salaries and other expenses,
by his own checks, and drew money in
advances to make settlement. Ex.Auditor
used for that purpose, so that there was !
3 balance against him good deal OF the ,
time during his term Of office.
During the summer of 1917, the state !
board of health advised me that on ao. !
count of the epidemic of infantile par. i,
alysis in and near Montpelier they felt
hat ! should either stay in Montpelier /,
III the time or move my headquarters !
% Newport, as they did. not think it !
yise for me TO be continually going from /
Montpelier to other sections of the state
/ made my headquarters ),
Turing the summer and fall of 1917 at !
Newport, doing the work over the state !,
rom that point, and no examination of i
ne auditors office was made during that h
'ear 4
"On March 20, 1918, began the regu. 3
ar examination of the auditors Office (
nd during the first two weeks found 4
hat ex-Auditor Graham had drawn or. !,
ers TO himself since my last examine 4
ion, which was made after the close of
he fiscal year of 1916, to the amount !,
I S2,lSl.50 for which there were no re- -
eipts or vouchers showing expenditures. a,
nd there appeared on the books at that :,
lme balance which was not Wondered ~
leluding the above, of S5,575.4l. called =.
be attention of Auditor Gates to this :,
alance, and he stated that he had been (,
yer the books and felt sure that was all =
lat was not vouchered | called the at ~
sntion of the governor to it, and he -
I'D it would be adjusted immediately. y
concluded to make more extensive p
nd complete examination, which extend ~
over several weeks, and in which W.
Id the assistance of Mr. Lorimer part ="
the time and my clerk the balance :.
the time. This examination disclosed ~
lie fact that there were orders drawn a. az
7 ex-Auditor Graham to himself during "a
s term of Office amounting to SIT Csc. as ~ ~
Id there were two orders amounting to ~ ~
,000-the avails of which he had VI
arged in two different highway ac. Az lll'
UNITS for which no credit vouchers can ~
found. The first of the orders for -
hich there were no credit vouchers were lus
avn during the years 1902. 1903 and s sf
"a, and amounted to $l,l00, and the ~ ~
es of two of these items appear to be IN
ssing. Orders were drawn by him to
mself during the term of office of my
mediate predecessor to the amount of
500 for which there are no vouchers
receipts. The balance of the orders
avn to his order for which there are