Cavalier County farmers press. (Langdon, N.D.) 1920-1921, 1921-02-03
In the :.
Observation-Disclosures
Review of the Weeks Activities
Among the Flickertail Law
makers.
LONG AWAITED AUDIT
REPORT is SUBMITTED

In the discussion of the report of
the auditing company it has developed
that private citizens of North Dakota
have deposited owe $4,000 with
Bishop, Brissman & Co. as a guaran-
tee that the state will pay for the
recent audit Of the state industries,
which will cost in the neighborhood Of
$4,000. Debate in the legislature
shows that Nonpartlsan legislators are
opposed to the state appropriation for
payment for the work.
AS was expected, the r%econvening of
the state legislature following a five
day recess was marked by the sub
mission Of the long awaited reports of
the Bishop-Brissman. company's audit
Of the state industries.
One copy Of the report went to the
state board Of auditors, another to the
house Of representatives, and the third
to the state senate. e. ]. Grace, a
member Of the firm, was on hand to
make any explanations that might be
asked.
The first move Of the house was to
turn the report over, without comment,
to the special committee Of nine,
headed by Representative M. o. Gran
gard of Barnes county. This COM
mittce employed counsel in the per-
sons Of Attorney Francis j. Murphy Of
Minot and Attorney John f. Sullivan
of Mandan, and long sessions of the
committee and counsel ensued. The
result was that the two attorneys took
the reports and asked for several days
in which to map out q course Of pro-
cedure in conducting the necessary in
vestigation and making a definite re-
port.
The report covers 500 pages, includ-
ing some comment by the auditors,
which, they make assurance, is offered
merely as professional advice and not
with any personal or political bias.
The audit covered the state mill and
elevator association. the Bank Of North
Dakota, and the state home builders
association. 1t W"S supposed to have
included the workm" Ms compensation
bureau and the state leased creamery
at-s Werner, which a recently Ahan-
doned. Lack of time was given rs ~"
! reason for failure ia include Il report
on these two enterprises.
In many places throughout tho re-
| port the company calls attention 10 the
| fact that the brief time ailottv them
in which to complete their work made
| 1t impossible for them to gather full
| details and make complete analyses
| of the funds and accounts Of the sew
eral institutions.
They point out that in some in
stances complete files were not avail
able for their work.
Formal hearings, at which the house
committee. their counsel, and the com
| pany representatives will be present,
court house.
No definite and final conclusions can
be drawn until the report of the spe-
cial committee, but opinions L diver
gent as to the real meaning Of the
many details set forth by the auditors.
Among the questions raised are the
method of accounting in the home
builders ASSOCIATION, where, the audi
tors claim, no contracts With home
builders are filed and where no ac-
counts are available to show the indi-
vidual cost OF the various building
projects under way; the incomplete
records Of sales and c%onsignnlents
made by the state mill the nature of
the security taken and the details OF
the loan plan adopted by the state
bank.
The tying up of considerable sums
of state money in or another enter.
prises is indicated, but no indication is
made thar liquidation is not possible
One fact chat is apparently settled
on the face Of the auditors figures is
that the state mill has lost somewhere
between $4,000 and $4,000 in it:
operations.