The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1921-12-16

4 TpEE a Sasanoaai outburst Of extravagant newspaper charges
"A issssSsas' e based upon : bslassd audit" q The department Of
stssstion y The state ,ssss sns es auditor, ~ 4 = sa sh0 sssot that Som ans1s + 81 =
Anaster Whittier and the accounts Of MI. Wagner. This difference,
IN ia office. At the same time the attorney general rules that the
state should pay Wagner money advanced by him to pay interest on
funds borrowed to run the department OF education when state funds
were lacking. If this charge for interest were allowed the state would
The injustice that has been done to Mr.. Wagner is serious, He
gave this state four years Of efficient service, during which the public
ssn's % ,ss,d% e charges IN IN sssndsi"hu"sry newspapers, for failure 70
properly account for funds expended during that fouryear period,
the whole thing SINNERS down to a difference Of sl3, Z every claim
set IN by the travelling auditor be allowed. The further and only
charge remaangs is that there was lack Of system in the accounting
OF course there was carelessness. It is safe to assert that a sim
liar careiessness has existed IN other state Offices and that VIII CON
tinde 70 exist until the state institutes and insists upon the oesery-
ance Of an accounting system with a central check upon expenditures
which win amount to a continuous audit of every expenditure as 1t
AS now constituted, and as it has existed for many years. the state
tiei& Of the signatures Of public officers authorized to sign orders
upop that office for warrants for public money and in keeping a rec
stair office has been, and now is, an independent dshprsing office
S No s@iI ssss ss sfsss Of 81. ss ssns e s. @ P e ssn Ss ! Sssr 'p sas record or s Sf
the same according to the zeal Of is chief Of the moment for accuracy
But for this lack of system il was Unfair and unjust TO blame Mr..
Wagner and drag him into the iimefght as a goat. He worked for
If there was a lack Of orderly accounting in his office, or carelessness
in Souehering expenditures it was the duty of the auditing branch Of
the. government 10 have discovered and corrected IT, There were
four years in which to do it. No reference 10 "careessness" real or
alleged, was made entl ten months after Wagner had left the office.
With an efficient system of uniform accounting, subject I a strict
central disbarsing supervision before the money is spent there VIII
the state service, because II viii be known at all times. how his ae-
counts stand and how his expenditures are being made
With such a continuous check upon public funds, their custody
and expenditure, il is unlikely that large sum of public money IN
excess OF the legal limitation can get into any hank not entitled to
hold il, no matter how strong its financial status or political pull.
The whole system has been an invitation TO eareessness and SLOW
emy accounting methods Throughout the state aud county govern
menis. In fact Il is only within the past few years that any munich
nal government in New Mexico has had financial records and checks
adequate to insure constant knowledge Of income, outlay and bal
ance. M
This condition is not new. 1t has existed ~stubbornly through re
mhliean administrations, democratic administrations and mixed adj
ministrations. The wonder is that under the system, or lack of sys
TEN, worse conditions have not arisen.
II was wrong TO undertake TO unload upon j. III Wagner blame
for a sipshod system of public accounting and auditing with the in
shutting " perpetuating of which he had nothing TO do.
Il will be more profitable TO the public interest to seek such m
fuences ms have stood in the way Of a more efIrient accounting sys
TEN and see to it that their power to obstTuct is removed.