Perth Amboy evening news., 1923-10-31
AUDITOR s MAKE:
PROBE REPORT
County's Own Auditors Up
hold County System is
Report to FreeholderS
SAY IT IS EFFICIENT
Claim Democrats Auditors
Did Not Have Time to Make
Thorough Inspection
SAY IT IS EFFICIENT

NEW BRUNSWICK, Oct. ST.
The Board of Freeholders today re-
leased the report given it by the
auditors who for the past three years
have audited the books of the county
board, relative to the report made
by the public accountants who went
through the records on behalf of the
County Democratic Committee on
Monday.
According to the auditors report
the financial records of the county
are properly and efficiently kept ac-
cording to a system which meets the
approval of the state commissioner
Of municipal accounts. The Demo-
Gratis auditors, according to the re-
port made to the freeholders, could
not in three hours familiarize them
selves with the system in vogue suffi-
clently to permit them to speak with
sauthority.
The report follows:
+ We have examined the statement
OF e. T. Vanderpooi and G. r. Will
liams, public accountants, dated Oc-
tober 29, criticising some of the de-
tails in connection with the keep
ing of the county's financial records.
We were present during their ex-
animation and had the same oppor-
tunity to observe the details that
they criticised. We have been in
close touch with the county's finan-
eial records since 1920 and in fact
have audited the county books each
year since that time.
The report OF these accountants
begins by saying that the present
system is so cumbersome that it
would take several weeks of detailed
checking to enable them to submit a
comprehe hensive report of the county
records. Any careful audit of any
county in the state will take no less
than from six weeks up to, in some
cases, three months. We recently
completed an audit in a county of
similar size to MiddleseX and took
from twelve to thirteen weeks.
AS a matter of fact in Middlesex
county there are over twenty thou
sand vouchers handled each year
and each voucher must be properly
indexed, numbered and filed. The
vouchers in 1920 called for the pay
ment of $3,78S,560 In 1921 they
called for $4,525,465.43. In 1922
they called for $4,72S, ,2S7.66. Any
system that handles close to $5,000,-
10000 a year must necessarily be a
system so detailed as to afford pro-
per checks upon every expenditure.
The accounts are handled through
twenty-five different banks and this
necessitates additional detail as can
well be appreciated The eason that
the accounts are carried in this
fashion is to permit every bank in
the county, as far as possible. to
carry county funds on deposit.
This statement then takes up the
question of the payment of stone
(which accountants say are paid
without proper supervision or check.
' We have gone into this matter very
carefully and at great length, and
we find that the method of paying
for stone and other road material
is the best method that is known to
modern financing and is the same
method that is in vogue in most of
the counties in the state. In our
opinion it is the proper method and
we are we'll satisfied from our ex-
animation that every proper precau-
tion in taken to see that proper pay
ment of these vouchers are ma lie.
we find that every bit of material
delivered is carefully checked, first
by the road foreman, who signs du-
plicate receipts, showing not only the
delivery but the actual weight of the
material, one of which is returned
to the truck driver and the other to
John Leisen, road supervisor. The
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