The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1921-10-26
GRAND JURY RECOMMENDS THE
SUSPENSION FROM OFFICE OF THE
BOARD OF PUBLIC INSTRUCTION
POLK COUNTY SUPERINTENDENT
Startling Action Revealed In the Presentment To
Judge John S. Edwards-Jury Asks For
Thorough Investigation By Governor
Hardee of Conditions Now Existing
uspended from office.

General Statutes Of Florida, which
reads as follows:
45S County scnool board a2thor-
lied to borrow money.-That when
there is no money in the county
school fund applicable to the payment
OF outstanding school warrants issued
by any county board of public instruc-
tiOn in this state. the county boards
of public instruction II tht several
counties in this State are hereby au-
thOli'ed ard cmpowaiCI 10 borrow
money at rate of interest not to ex-
Ceed eight per cent per annum, for the
purpose of paying all such outstand-
ing warrants, and for the further pur-
pose of paying any and all legitimate
expenses incurred in operating the
schools of said county: Provided,
however. That it shall be unlawful
for any county school board to bor-
row any sum of money in any one
year in excess of eighty per cent of
the amount as estimated by them to
be required for the maintenance of the
necessary common schools of their
county for the next ensuing schOlas-
tic year in the manner prescribed by
Section454, sub-section13. Of these
Revised General Statutes, which said
sum so borrowed shall be paid in full
before the board shall be authorized
to borrow on the estimate for any
succeeding year. Provided further,
that nothing in this act shall be con-
strued to invalidate any outstanding
debt of any county as now existing
and now due, or to become due. or as
requiring any board of public instruC-
tion to pay the sums IN full before
being permitted to borrow eighty per
cent ca he estimate for the next en-
'.tia& ear, or to prohihit any board
I,oG funding or rei.u;dIng at It's ma
turlty any debt created and existing
uh or before July LIST, A. d. 1915. and
being thereby prohibited from borrow
ing eighty per cent OF its income for
the ensuing year. az provided above:
and provided further, that no school
board shall. after July l, 1915, incur
debts OF any nature in excess of the
estimated amount. except as herein
provided.
We recommend To the Honorable
Cary A. Hardee. Governor of the
State of Florida. that the present
Board of Public Instruction and the
Superintendent of Public instruction
be suspended from Office pending
thorough investigation with view
to their removal from office. We find
that throughout the handling of this
entire matter that the Board has dis
played Il greater consideration for the
feelings OF the accused Clerk than
they have for the interests of the cit
liens of the County, and we further
recommend that immediate steps be
taken by the proper authorities to
safeguard the interests of the citizens
in the payment of outstanding war
, rants which may be fraudulent, and
10 collect as large portion as posi-
ble of the shortage in the school
funds from any of the officials who
may be legally liable. We find that
apparently in most instances that the
so-called audits by the State auditors
have been entirely superficial and of
no value. and that we believe that
= had these audits been made by COM
petent public accountants the irregu-
larities would have been detected
: long ago. We find further that in
one instance an auditor sent here by
the State authorities, namely, F. L.
Matthews, formed a partnership with
the man whose records he was to
audit, Mr.. Woodland, and with the then
Superintendent of Public instruction,
Mr.. Moore. for the purpose of buying
up delinquent tax certificates We
cannot too strongly condemn a sys-
ten which allows practises of this
kind, and we believe that no county
or state official should be permitted to
traffic i'll warrants, tax certificates,
etc, while occupying such positions.
We further find that the provision
in the statutes for the employment of
an attendance officer has not been
properly complied with; the duties of
such office since January 1st, 1921,
have been relegated to the clerk of
the Board of Public instruction.; this
action was taken in face of the fact
that the members of the Board and
the Superintendent of Public Instruc.
ton claim that he already had more
duties than he could properly per-
form.
We have been very much handi-
capped in the investigation of this
office because of incomplete records.
lack of various resorts and missing
records. which have evidently been
stolen or destroyed
We further recommend that a GER
/, titled public accountant be employed
Immediately to adult all monetary ac-
counts of the County and that the
: results of such audit be published for
the information of the citizens.
We further find that no clerks in
the various county offices, who have
been handling the funds, are under
adequate bonds, and very few under
any bond at all. We therefore recon.
mend that all clerks with such duties
be Immediately put under a good and
{ sufficient bond through some recog-
: ni2ed surety company.
a, Respectfully submitted,
, A. II. BLANDING, Foreman.
Attest: