Fitzgerald leader enterprise and press. (Fitzgerald, Ben Hill County, Ga.) 1921-1964, 1925-06-25
HIGHWAY BOARD
AUDIT O|SM|SSES
HOLOERCHARGES
System of Bookkeeping Inaugurated
in December, 1924, Approved
in Report to Governor

given to The press by him.
The audit makes no reference to
alleged salary advances made to John
\. Holder, chairman of the board, de-
spite the fact that preliminary re-
port dealt with this featurS Solely and
was used BIZ the governor as the basis
tor his action III attempting to revoke
the commission OF Mr.. Holder. This
effort failed when the supreme court
held thtat the governor had no author
ity Tor such action.
The Dawson audit, however, does
show that it is customary to make
advances to officials and employees of
the department showing total of
$l,597.77 advanced to thirteen en-
ployees of the equipment department
and a total of $3,998.50 made to over
so employees of the various highway
divisions of the state. In the intro
ductorv comment it is stated that lit
is customary to make short-term sal
airy advances for amounts not exceed
ing one months salary"
Aside from his regular salary annd
other items the name OF Chairman
Holder occurs only once in the audit,
where he is charged with salary adj
vance of 500.
Advances Listed
Further advances totaling $7,377.62
are listed under the heading OF misce-
| laneous advances" These include ira
Yelling, survey or operating expenses
to various employees, an item of ST.
! $50 advanced as bank balance to the
| Farmers & Merchants bank of Mariet-
ia, and suspense item. charged to
New ShopMS-G-4" of $4l40.
w. J. Neel, chief engineer is charged
under this heading with $3.50 advance
for travelling expenses. In the table
charged with $2,85585, itemized as
pense account Engineer Neel is charg-
ed with fixed monthly expense al
lowance of $780, while additional ex-
penses are charged to him for "spe-
cia trips" totaling $1,l05.1o. Engineer
Nee1's salary for the year is given as
$4,000.
A total of $o.375Sl is charged to
Chairman Holder This is itemized as
follows: Subsistence, $1,224200; trans
portation, $48672; gas and oil. $21744;
auto maintenance, $64489; chauffeur
hire, $372.43: miscellaneous, $404.62,
and salary, 10000
w. T. Anderson, board member, is
charged with $2,855.85. ntemized as
follows: Subsistence, $578.85; trans
portation, $54l.35; auto mileage, $3.50
As, and salary (per diem), $1,210.
S. S. Bennett, the third member of
the board, is charged with $l48l.56,
item'zed as follows: Subsistence,
$227.75; TRANSFORMATION, $4748l; mis-
cellaneous. $l29. and salary (per diem)
$3.50
The chairman, under the law. is
paid an annual salary of $4,000, while
the other two members are paid sala-
res Of $40 per day while engaged in
their duties as board members.
Criticism of System.
In the Introductory comment to the
audit. critic 'sm is made of the manned
in which vouchers are kept by the de-
partment, although it is stated that
detailed examination of all vouchers
found them supported by sufficient
evidence of payment.
The report, says. however, there
does not appear to be any settled pol
icy in respect to showing on the face
of the vouchers that they have been
audited and approved. Some vouch
ers were approved for payment with
out any indication of having been au-
dited and some would show audited
without bearing anv approval. It is
suggested that all vouchers show on
their face, before payment is made.
that they have been audited and ap-
proved.
"Traveling expense accounts rem
Tered by EMPLOYEES vary as to the
TENS supported by receipts. The de-
,artment should issue instructions out
ming its requirements in respect to
Expense account vouchers and insist
hat all EMPLOYEES adhere strictly to
he provisions"
1t is then shown that total of
40 in overpayment is shown On our
ouchers.
In one case a voucher shows that
v. T. Anderson, member of the board.
eceived $40 per diem payment for Oc
ober %, 1924, instead of the $40 to
Which he is entitled.
In another case an expense account
oucher for s. S. Bennett shows $40
rror in addition. Mr. Bennett receiving
$3.50, when the. account adds S70.5O.
Discrepancies Shown.
Both the other two were overcharges
f $40 each on two freight bills of the
,entral of Georgia railroad.
The audit shows that ]. B. Bereth,
ow serving term on the chain gang
Or embezzlementE admitted to dis
repancies in the equipment depot pay
oils of $2,654.H.
Several minor discrepancies between
divisions accounts and headquarters
ccounts are shown which, the audit
avs. should be adjusted, but the
mount in each case is merely a few
ollars.
Recommendation for Improvements in
he system of keeping the general &C
cunts of the department are contain
d in the general comment, winch
eads as follows;
"The activities OF the department
lave grown to the extent where It an
,ears certain changes should be made
n the accounting system in order to
lave more complete information avail
bile in respect to total cost OF projects
md to consolidate the receipt and dis
,ursement of funds.
''Under the present system IS IS nee
.ssary. where a project extends from
,ne wear to another to consult the
.ecords for each year concerned in Or
Ter 20 compile statements OF total cost
# projects. A simple method OF OBJ