Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1921-03-19
PROBE STARTED
WITH b[USTER
ENDS QUIETLY
Charges Of Misconduct
Are Not Borne Out
in Reports Filed.
Committee Is Evasive
in Opinions; Submits
Accountants S Work.
By%. w. MOSES
Staff CORRESPONDENT,

InOSe annoying little Wh1rlWIndS which
J winds it's way down a dusty street, ir-
ritating the minds Of the pedestrians
and filling their eyes with sand, only
to dissolve into nothingness, has been
the history Of the joint senate and
house committee investigating the
state highway commission
1t started out with buster, prom
ised to dig up all sorts Of irregular
tiles in the conduct Of the affairs of
the commission. placed suspicion upon
the active members of the commission
and the chief engineer. made infer
ences of gross mismanagement and ex-
travagance and after having thrown
dust in the eyes Of the people Of the
little whirlwind.
The investigating commission put in
a partial report during the regular ses-
sion which contained nothing but in
situations and then proceeded to drop
out of sight without completing its
work. Personal animosities seemed to
have hand in the demand for such
an investigation and that the charges
made had no foundation in fact seems
borne out by the partial report and
certainly in the. evasive character OF
the final report which was presented
Friday after the committee had been
directed by the house to present its
final report.
Expresses No Opinion.
This last report, which was adopted,
fails to credit the committee with any
opinion, whatever, and appears merely
as a conveyance for the report Of
William Muth, accountant. who had
been employed by the committee to in
yestipate the books of the commission:
In the house the report was adopted
and no further action taken but in
the senate. after Senator Leuthold had
moved that the report. together with
the partial report previously submit
ted be referred to the judiciary COM
mittee, Senator Se:gfriedt, chairman
of the joint investigating committee,
introduced q senate joint resolution
which was likewise referred to the
judiciary committee.
Would Remove, Restrictions.
This resolution provided that
vaereas. the senate. by adoption OF
senate joint resolution s in the regular
session, had directed the highway com
mission to refrain from making any
contracts for highway and bridge work
and, whereas that resolution had
served its purpose, that it be resolved
that the restrictions so imposed be re,
moved ana lis pfo'AHion> pe
providing that no contracts be entered
into before April 1, 1921.
The report is:
1--WE, your special investigating COM
mittce to investigate the affairs OF
the highway commission hereby submit
our final report and also the report
Of the expert accountant, his findings
and recommendations.
Shows Highway Projects.
1--WE also herewith transmit the full
and detailed data sheets of our ac@
countant showing the various highway !
projects contracted for by the high |
way commission; also projects under !
way and in process of performance |
and others contracted for. !
"These data sheets will be valuable |
to the new highway commission to be |
appointed by the governor May L. 1921.
and therefore recommend that they be |
placed in the archives of the assembly |
for the benefit Of the new commits
sioners."
In his report as accountant, William
Muth said:
Books Are Correct.
an accordance with your request I
have made a partial audit of the books
of the Montana State Highway com
mission and beg leave to submit the
result Of my examination. In the
short time at my disposal ! had only
time to touch the main points of an
audit, but the figures I append are
correct as shown by the books. The
statements l make under the different
heads are correct as to facts and can
be fully verified.
"a complete audit and revision of
the accounting system is needed and
will probably require two or three
months of work The published report
of the commission reached me only the
24th. The items l was able to check /
found to be correct.
Records Fully Itemized.
'"The accounting department is equip
ped with system Of cost books and
voucher records that fully itemize ex-
pcnditures and that are sufficient for
their purpose. The check of the
voucher book is through the office of
the state board of examiners and the
state auditors office and is therefore
complete. From this detail book ac-
counts are carried in totals to q gen.
eral ledger.
"My criticism is that the general
ledger is not kept so as to show the
standing of particular accounts. Pro-
jcct accornts only show "in control
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