The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1918-08-17
Bank Commissioner Makes
This Significant Remark /.
in Report
TELLS OF FINDING
UNVOUCHERED ITEMS
Former Practice of Drawing Salary and
Expenses in Advance Not Followed
by Present Auditor-Recommenda-
tions to Legislature Numerous.
Especial to The Reformer.) J

NEWPORT, VT, Aug. II.
1t IS with deep regret that I am
compelled to disagree with the resentlv
published statement of Governor Ora
nam as to the facts as shown bv tbe
auditor books" This significant SEN
tenee concludes the lengthy report
winch Bank Commissioner Frank C. VIII
hams OF this city will make to the next
legislature concerning the results of his
examination of the office of auditor dur-
ing the time it was administered bv
Horace F. Graham.
The report says that it was formarIv
the practice of this Office to advance
money IN lump sums to state officers and
for the auditor himself to draw. his sal
ary and expenses in advance. but that
the present auditor has not done So IF
teils OF the examination last spripe
Whlch disclosed orders drawn bv Hor-
ace r. Graham to himself amounting
10 sld ,9o0.4S and two orders amounting
TO $5,ooo charged to the highway de-
partment, for which no credit voucbers
can be found. 1t also contains numer
Gus recommendations as to improving
the conduct of the auditors and treas
arer s department. The report itself
follows:
during my term of office as bank
commissioner L have made examinations
Oh the auditor s books and papers for
each biennial term from time to time
as L could get time from my other work
and when the clerks in the auditors of
nee could spare the books. Very often
1t has been done few days at a time
extending over several months. The
business of the auditor s office has in
creased so much in the past 10 wears
that the physical labor a1one of han
ding the large number of accounts and
items IS very great.
The practice in the auditors office
Tor long time has been to advance
money to state officers with which to
pay salaries of clerks and expenses of
the departments, and these advances
nave been carried on the books as
charges to which credits were later
made when the account was adinsted
either IN whole or in part, and as the
close of the fiscal year comes in the
middle of a quarter many such ad
vances are carried over into the next
year. Some departments, like the high
way department, require large advances
IN order to carry on the work properly
and a great many of the heads of de-
partments advance a large amount of
their own money to pay the expenses
for the quarter unless the state ad-
vances it. This custom prevailed in the
auditor s own account as well as in
that of other 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 authorizing advances to
state officers by the auditor for the
purposes indicated above, provided that
bond should be given to secure the
advance. Beginning July LIST of this
year the present auditor required all
state officers to whom he had made adj
vances to make settlement. Ex-Au-
ditor Graham paid the expenses of his
department, both salaries and other ex-
penses, by his own checks and drew
money in advance on his orders as au-
ditor to be used for that purpose. so
that there was a 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 ac-
count of the epidemic of infantile
paralysis in and near Montpelier they
felt that | should either stay in Mont
pelier all the time or move my head
quarters to Newport, as they did not
think it wise for me to be constantly
going from Montpelier to other sections
of the state, consequently 1 made my
headquarters during the summer and
fall of 1917 at Newport, doing the work
over the state from that point, and no
examination of the auditors S Office was
made during that year.
On March 90, 1918, / began the reg
| ular examination of the auditor Office
| and during the first two weeks I found
| that ex-Auditor Graham had drawn or
ders to himself since my last examina-
| tion, which was made after the close
of the fiscal year of 1916, to the amount
of $2,1S1.50 FOR which there were no
receipts or vouchers showing expendi-
lures, and there appeared on the books
at that time a balance which was not
vouchered, including the above, of So
575.41. / called the attention of .Au-
ditor Gates to this balance and he
stated that he had been over the books
and felt sure that was all that was
not vouchered. called the attention of