Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1924-11-13
AUDITOR QUESTIONS
LEGAL|TYOF SALARY
PAID TO DR.. SOULE

Questions as to the legality of the
salary paid to DR.. Andrew M. Soule,
president of the Georgia State Col
lege of Agriculture, are raised in the
report of the state auditor, Samuel
J. Slate, on the financial status of
that institution, filed Tuesday in the
office of Governor Walker.
The report. which is rendered in
accordance with the statute direct
ing the auditing department to audit
the accounts of all state departments
and institutions, declares that the
accounts of the State College of Ag-
riculture are in good shape, with all
disbursements sustained by proper
vouchers.
With reference to DR.. Soule's sal
airy, the report says:
In examination Cf the detailed
expenses of the Georgia State Col
lege Of Agriculture, l desire to call
your attention to two items:
Item One-Vouchers show that
DR.. A. M. Soule, president, has
drawn salary OF $4,000 a year out
Of state maintenance fund and also
SO, 900 a year from the rehabilitation
funds of the federal government,
making a total salary of $4,000
year.
II direct your attention to the acts
of 1921, page II, subsection 2, para
graph d; and also to acts of 1928,
page IS, subsection 2, para graph D..
| call your attention to both appro-
priation acts, as our audit embraces
both 1923 and 1924. AS l construe
these two appropriation acts, the
salary Of the president of the State
College of Agriculture is limited to
$4,000 from all sources.
Suggests Conference
"T would suggest a conference with
the board Of trustees SO that this
item may be thoroughly explained,
and the legality of same ascerta1ned,
and if said e. ecss Of salary is illegal
to make necessary plans by which
said excess may De returned to treas
urer."
The appropriation acts Of 1921 and
1923 are practically Identical with
reference to the appropriation for
the State College OF Agriculture, the
paragraph from 1928 being as fol-
lows:
For the support and maintenance
OF the State College of Agriculture,
$50 900; provided that not more than
S5,0 600 Of all moneys appropriated to
the State College Of Agriculture shall
be used in payment Of the salary of
the president himself, and provided
further that in the event the said
president shall receive any salary or
fees from funds appropriated by the
federal government, then only such
moneys shall be used from the state
appropriation as will, added to the
federal fund, total $4,000"
Buying of Autos Cited
The second item referred to by
Auditor Slate is as follows:
Item 2-Your attention is called
to the purchase of two Cadillac au-
tomobiles for ordinary service, one
being paid for out zOf state funds
and che out Of federal funds.
"Is it economical for state authori-
ties to buy Cadillac cars for service
work? This question should be tax.
en- up with the board of trustees and
thoroughly discussed.
1T is apparent that most states,
under a budget system, would not
consider this purchase economical.
If an automobile of considerably
less cost would be more economical,
the purchase of this grade should
be discontinued.
I'm compliance with the audit act,
1 am required to report to you any
irregular or illegal expenditures of
money, as we'll as any extravaga nce.
In compliance with this law l sub
NIT for your consideration the two
items above, and would say I am
also required to report any measures
taken to correct any practices Of
above described nature; so 1 should
be glad to be advised of any steps
your eXcellency may take and your
final conclusions as to these two
items"