New Britain herald., 1921-02-11
RED GROSS WILL
 NOT LOSE MONEY
CContinucd from First PagcD


  police court where he was held Tor trial in the March term of the super for court. the books were returned to this city and were turned over to F'rederck w Macomber and William II. Judd, auditors of the Red Cross in this city. Owing to the pressure of business. both of these men who are connected with banking institutions here it was deemed advisable to sc cure an immediate audit of the books, and the Hartford firm was engaged.
 The report of the auditors is as follows:
 "Messrs. r. W. Macomber and w. II.
 Judd, Auditors. New Britain Chap
 ter. American Rcd Cross. New
 Britain. Connecticut:
 Dear Sirs: We have made an ex- animation of the books, accounts and records of Mir. T.. R. Healey, treas urer, New Britain Chapter. Ameri can Red Cross for tho period from May :. l917. to and including No vember 16. 1920.
 The examination disclosed misuse of the funds coming under the con trol of the treasurer. MT. R. R. Healey. this having been in the form of conversion of cash in several ir- stances, commencing February !, 1918. for use contrary to the inter ests of the New Britain chapter. In all instances. however. cash thus mis- appropriated. was later replaced. In our opinion. no reflection attaches to the Board of Directors of the Chapter on account of negligence. inasmuch as the treasurer had entire control of the funds coming into his hands and was alone responsible for the viola ton of his trust. Tn his position as treasurer of the chapter. and also holding n similar position with tho bank in which the funds of the Chap ter were deposited. misappropriation was facilitated.
 In numerous instances checks and invoices supporting the disbursements were not in evidence. but, through the medium of bank statements we were able to trace the disbursements of the funds on account of such items.
 We certify. that in our opinion, the statement of receipts and dis bursements. attached hereto. repre- sents the correct receipts and dis bursements of the period covered by the examination.
 'Very truly yours.
 "HADFIELD & ROTHWELL.' January 2S. 1921.
 The audit showed the following statement of receipts and disburse- menta from May 17. 1917. to and in cludins November 16. 1920:
 Receipts.
 Balance received from A. J. Slop- CT. former treasurer, S311.23; an nuaI membership dues. $55,O11.GS: nf hnr in tTif = $9,lS7.43: loans returned, $55.00: homo service state allowance, $7S1.S3: first 25 per cent. war fund. S31,- 912.69; second 25 per cent. war fund $5O.6s1.16; sale Of material. s3,6S4.21 Total receipts. $152. .371.04.
 Disbursements.
 American Red Cross. annual mem. bershipe. $27.625.25: American Rec Cross. other memberships, $694.0o materials and supplies, $S7,320.4o heat. light and telephone. s5O5.03 salaries. $540.11: advertising. $l. O15s4: rent, $1O2.20; alterations ant repairs. s232.31: stationery. printing and office supplies, $161.32; Nationa Security league. 5000: SouthipGtoi chapter. American Red Cross, 25 pc cent. war fund. ss,5so.31; Berlil chapter. American Red Gross $39S.50: Kensington chapter. Amert can Red Cross, $163.00; NcwingtoI chapter. American Red Gross s266.o5; Mrs. Elizabeth R. Russell, t create fund to be used for tho par chase of materials and supplies an' miscellaneous expenses. $4,250:OO home service. New Britain Red Cross sI6,321.s3: Mrs. J. H. Robinson. t create fund to be used for tha pun chase of materials and supplies nn' l miscellaneous expenses. $2oe.oo: ,r:1is l celIaneous expenses, se19.41. Tota l disbursements, $144.295.66. Balance transferred to l.. \ / snrn trnn SS-n1n.2S