The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1922-03-09
CREAMERY E\ zERIbtENT COST
STATE $4,000 in I MONTHS

The Werner experimental crea-
merry, Townleyized state owned ex-
pertinent, lost $15,287.89 in about
seven months according to report
made by the Bishop, Brissman Co.
The report of the auditors covers the
period from June l, 1920 and was
closed in January 1921.
Among the expenses listed in the
mass of figures upon the creamery,
showing it's operations, are four
checks aggregating $509.90 issued to
State Senator A. A. Liederbach and
entered on the creamery books under
the head of organization. Two checks
to Senator Liederbach, amounting to
$7O.48 were issued to Liederbach and
charged under the heading office sup
y}ies." Another check of $9.o5 eo
Liederbach was not entered on the
expense distribution sheet.
Senator Liederbach was member
of the legislature which created the
experiment creamery fund. Accord
ing to information given the auditors
she was. employed for about three and
one-half months at salary of $2O8
month engaged in organizing cream
sued to him were for expenses.
~ CIC0M StdLlOu al DUuu SSCutCA
was leased from club over which
Mrs. Lederbach was president and
checks were issued to her for rent, a
letter from L. Haselrud, former man
ager of the creamery said, in explana-
ton of two checks for SIS each issued
Mrs. Liederbach.
Auto Truck Burned
Among the losses of the creamery
is $500 auto truck, which burned in
a garage in Bismarck and was not in
sured.
The letter from former manager
Haselrud, included in the audit re-
port, says: eve bought Ford truck
and body at the approximate cost of
5000. The chassis and body were. pur
chased .of two separate firms. When
the creamery closed the truck was
put in storage at Mr.. Liederbach's
farm. There was no insurance of any
kind on the car"
Considerable difficulty was en-
countered in the examination owing
to the lack. Of records and supporting
data, the report says, mentioning that
in addition to the records submitted
in the office Of the Commissioner of
ASIlSuAtu1c oiu AAdUOA III GNc SopiCOi
for additional records, and that "a
quantity of cancelled checks were
found in box in the carpenter shop
room in the capitol building"
"No records were found of Cash Re-
ceipts, Disbursements, Sales an d
Shipments, Production, and Daily re-
ceipts Of Butter fat" the audit re-
port says.
"The disbursements were obtained
from cancelled checks and bank debit
slips, in total amount of $57, ,063.61 !"
says the report, "and items appearing
on expense sheets with no cancelled
checks were in the amount of $73.56.
The account in the Merchants State
Bank, Werner, N. d., was closed with
the receipt Of $37.79 from the state
treasurer to balance the account. The
above summary reflects apparent
bank Withdrawals with no cancelled
checks or check stubs filled out to
cover, in the amount of $638.27.
"In most cases the check stubs were
not filled out"
"The bank statements show in
many cases the daily withdrawals in
one total, so that the cancelled checks
on hand could not be compared with
the bank Withdrawals and thereby OBJ
4 tain the missing items"
Checks appear to have been drawn
from three stations-Werner, Killdeer
and Dunn Center. The checks appear
to be signed by l.. Haselrud, F. r..
Hamel and J. Dugstad. A large num-
her Of checks with the signature of L.