The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1919-01-20

port and that further investigation be
made it found necessary. The whole mat
ter should be thoroughly and carefully
considered and a system OF paying the
states bills be adopted that will make a
recurrence OF such irregularities lmpossi-
bic. / think the following system as out
lined will be practicable and sufficient
and | recommend its adoption by the
next legislature.
Il That all claims and accounts, IN
Guiding pay-rolls, expenses OF the state
institutions be presented to the auditor,
payroll TO be submitted every week and
all other accounts constituting regular rou-
tine expenses every month, and after care
full examination and audit as to the cor
rectness of the accounts, the same shall
be submitted, appended to certificate
in due form to the effect that the ac-
counts have been found correct, to the
board of control
-. The board of control shall, upon
receipt of claims and accounts, make an
examination of them and if found correct
as certified, shall in effect become war
rant and shall be the authority of the
treasurer to pay claims and accounts so
certified by the board of control The
board of control shall meet once each
| week for the above purpose and it shall
be lawful for any two members, one OF
whom shall be the governor, to sign said
| certificate or warrant.
%. The treasurer, upon receipt of the
certificate of warrant so signed by two OF
more members of the board of control
| shall draw his order on any state deposi
| tory for each claim, which order shall bt
| in form of voucher check, such form
to be sufficient receipt of the claim OF
account after having been properly en-
dorsed by the payee. These checks shall
be properly recorded and forwarded t,
claimant. This procedure shall be strict
| ly followed, except in case of advances t
the county clerks for payment of cour
| expenses, and | am inclined TO belev
| that the system can be extended to thi
branch of the states business
4 The treasurer shall not draw hi
order for any sum OF money for any pun
pose, without proper warrant approve
by the auditor and the board of contro
and shall not negotiate any loan in be
half of the state or in any way financial
involve the state without first getting tn
approval of the board of control, an
such approval shall not be valid unles
signed by three members thereof, one
whom shall be the governor The boar
of control shall require a financial stat
ment, sworn to by the treasurer, the fir:
of each month, and all repositories {
state funds shall be required to furnis
the board Of control a certificate of ba
ances of such funds the first of eac
month That both the treasurer's an
auditors books of account be kept to el
able periodical check of each entry an
each department shall be required period
. cally, to certify to the other the amour
, of each entry and the unexpended ba
ance OF each appropriation and eaC
shall check against the other for the p
Rod covered.
II further recommend that the la
, which provides for the examination of Il
auditors accounts by the bank commisio
er, and the law providing for the exam
nation of the treasurer's accounts by Il
auditor and bank commissioner. be 7
! pealed and a law enacted requiring Il
. examination of such accounts by cert
}. fed public accountants to he employed
; the board of control