Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1922-05-09
900 Shortage
Charged to State

ettached to the report made to MI
n 81 ~ Y Story Of "Check No. 4"
a "a, Check No. 1 is presumably recortle
December 3. 1920. on the 'miscel
"A 4e6us cash book, of the State Treas
x. Npef in the amount of S2SO,O00. n
keck number is given in this entry.
Check No. 3 is presumably recordc,
VI December Is. 1920, in the same rec
" 0rd In the amount of 5000, 24S. 81. y,
check number is given in this entry.
THE net difference 3etween the en-.
j tries above referred to and the checks
81 IA $2S,OOO. Both checks were de.
y posited ins the respective dates upor
which they were recorded as having
osen received.
''This difference of s2S.OOO is pre-.
VI MQably taken upon the cash records
~ TX motor funds receipts entered in the
y miscellaneous cash book under the
2i 1etes above mentioned. but not deposit
I tt'yq TO the credit of the Commonwealth
rs 81 these dates" Then follow II series
~ entries dated December and 10.
81 With the notation motor receipts Of
nighteen different days between No.
Z vent5er 5 and December l, the aggre-
oote being $4,000.
MO DOOh TsutiicS UuSsieu
The report continues: "On January
1921, at page 320 in the 'miscel-
q laneous cash book motor license fees
are entered and earmnrked on said rec
ord as those of December ], 1920. in the
amount of SOS. 900. thus accounting, so
var as book entries are concerned, for
3 the balances of the checks Of $780,
90 and $500, ,24S.51."
What Delayed Deposits?
"On January 6. 1921. deposits were
made of this amount in the Mechanics
Trust Company. Harrisburg, aS shown
IN deposit duplicate book. Page 02. The
items covered by this deposit were not
however. recorded as having been re-
ecived until January Is, 1921. Sec
l'age 3I9 of the miscellaneous cash
book items totalng 81 .966.5 53. and
hotarial gross receipts on the same page
ef $3.50, as well as items on ''corpo-
fatioh cash book" No. 30. Pages so
and 81. amounting to SdO03.o7. On
january Is. 1921. checks were deposited
IN )the amount of So. .0s7. 20. which
we're recorded as officially received on
Jyhuary 26, 1921, in the miscellaneous
ash book No. 151. Page 400. and
&corporation cash book No. -. Page
IN The difference of $12.3O probably
1epresents the deposit of cash or items
which we were unable to match.
The check recorded as received from
@e United States Government for aid
% State roads on project 81 in mis-
eeIlaneous cash book" No. 151. page
44O, on February =, 1921. of S27,-
414.71 was dei>sited on January 90,
1D2l, miscellaneous items were also de-
posted this day, amounting to SJ12.90
4etng the difference between the amount
deposited in advance of recorded re-
dept on January IS. 1927 viz, $27.-
9S7. 20 and S27 .474.Tl.
"On February s. 1921. two checks
rom the United States Government !
aggregating S27,294.31. together with !
cash items. were deposited The checks !
referred to were officially entered as re. !
sleived by the State Treasurer on Feb. !
yuary 10, 1921, in miscellaneous cash !
eook' No. 151. page 469.
Federal Funds Involved
ION February 10. 1921. check from |
=, ,4W34 from the United States /
.freesurer fo~ Federal aid to State road |
project No. 33 and cash Of S797.97 was |
deposited In lien of the recorded receipt |
4 VI, 94.3l deposited on February \, |
1N2l. The check of S2G. 1864 is off /
s4ally recorded as received. on March !
On March II. 1921. two checks |
from the United States Government ag-
gregating $26. .205.99 were deposited.
whicn were officially recorded as received
on April 2S. 1921. in miscellaneous
cash book, pasc 81.
"On April 2S. 1921. the checks de-
POSTED in tlfe Philadelphia National
Tank, page 3SS. of deposit book. aggre-
mting S25. .S95.3s. were recorded as
omcialiy received on May 0, 1921, and
May II. 1921. Other items were also
deposited this day in the Commonwealth
id1 srnst Company, Harrisburg. of which
SxlO.61 was credited to the State road
fund. which. with the above amount
Ct $25, ,S95.3S equals the amount re-
1erred to as deposited on March Il,
1921, of S2G, ,2O500.
In schedule 4 the detail of the de-
posit slip on page 3SS above referred
% 10 presented, together with references
TO the cashbookS in which said checks
nre recorded and the designation given
= said records with respect to the
items in question:
Seven other comments" are made
where certain sums between S2G, 900
and $20.OOO appear. some deposited on
certain days and recorded from two to
three weeks later.
The section of the report concludes:
10 illustrate the situation as at the
oiosc OF April 30, 1921, checks aggre-
Gnting So, ,S9J.3S had gone into the
repositories of the Commonwealth and
tomprised part of the cash balances
which were turned over to the new
treasurer. but which were not accounted
for as having been received on the rec
0rds OF the Treasury Department; prior
to April 30, 1921.
I'm view of the fact that official re-
cetpts had to be given for these various
items the said items were recorded on
the books and records of the new treas
urer as having been received on May
y and II, 1921. as shown in Schedule
A, although the funds represented there
by had been actually deposited to the
credit OF the old treasurer in April,
1921"
Mr.. kephart last night sent a letter
TO the Governor asking that the Ssnte
Department be directed to make
nm audit of the Treasury during his
term In conjunction with accountants
to be named by his bondsman.