Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1922-06-24
alter UPHOLDS
snyder AUDIT
Is Within Law and Must Be
Paid Out Of State Appro-
priation, Is Ruling
REvERsEs FORMER OPINION
Bv a Stu1 Correspondent

Harrisburg, June 24.--State Treas
urer Snyder Is within the law, and hns
the proper authority for making an
audit Of the Treasury Department ac-
counts, Attorney General Alter ruled In
an opinion today.
Auditor General Lewis had withheld
payment for the Snyder audit on the
ground that the Auditor General had
sole power of making IN audit Of
State funds.
In n previous opinion. Attorney Cen
eral Alter had held such to be the
case. Clifford Pinchot had asked per-
mission to have the books of the For
estry Department audited, but was in
formed the Auditor General had sole
authority over audits.
Snyder, however, anticipating an
audit Of his own, had taken the pre-
caution to have the 1921 Legislature
appropriate $50. 900 "for the salaries
OF additional auditors, including neces-
sary expenses
The opinion was given T. A. erich
ton. cashier Of the Treasury, who ex.
planned the audit was necessary for the
conduct of the department and was m
legations of the State and place In the
State Treasurer's possession informa-
ton necessary for his reports, to the
Governor at the opening Of the next
session of the Legislature.
Snyder employed Lybrand Ross
Brothers and Montgomery to 60 over
the Treasury books Mt the same time
that Lewis retained Main & Go. for
a similar purpose. The two audits are
expected to cost the State huge sum;
The opinion Of the Attorney General
says; y..r, ,,.,r, ,.o,, aoscr;,s and II. nur.
nose do not come within the field of
auditing in the sense in which the
Auditor Generals Department audits
other departments of the state Gov
crnment, as discussed in the opinion
given by this department to the Audi
tor General on March 80. 1929.
"It seems rather for the purpose OF
ascertaining the situation with refer
ence to matters involved in the per-
formance of duties Of the State Treas
urcr. the assembling Of information de-
sirable to be obtained and, of course, 1t
tends to make certain the accuracy Of
his records. . -.
materially from the departments In gen.
u
important part of the duties of the
Treasurer. For this purpose auditors
are a part of his general force. Addi-
tional auditors may be taken on singly
and directly, and doubtless the best
way to obtain high -class experts for
temporary service Is through con-
tract with firm of expert accountants
by which men whose services would not
ordinarily be on the market may be OBJ
tained for such period of time as is de.
sired.
1.-THE propriety of the work as you
describe 1t seems clear enough, and II
1t is properly termed auditing, or II it
Is proper to have it done by those COM
monty termed auditors, of course, 1t
comes within the terms of the appro-
priation referred to. think said terms
are proper to be used in connection
with this work.
I'VE are coming to make 80 much
use of expert accountants in straighten-
ing out or certifying the accuracy Of
accounts, or making reports or other
deductions therefrom. all of which work
comes under the common use of the
term auditing that 1t cannot be re-
stricted to such matters as passing
upon the amount of claims to be al
lowed. settling accounts, etc, which
constitute the main work of n DEPART
ment like that of the Auditor General.
''Therefore. ns the work is proper
work to be done. and comes within the
field of auditing as commonly under
stood, and you have the appropriations
for additional auditors in the Treasury
it is my opinion that the
work may be paid for out of the said