The Dawson news. (Dawson, Ga.) 1889-current, 1925-06-23
Audit OF HIGHWAY
Department SHOWS
BIG EXPENSE BILLS
DrpORT OF DAWSON ON THE
poARD's OPERATIONS FILED
WITH GOVERNOR WALKER.
MONEY ADVANCES FREQUENT
The Methods of Keeping Records Are
Criticized, and Several Overpay-
ments Shown. Report of Mr.. Slate,
s+ate's Official Auditor, Awaited.

r,ents Shown. Report of Mr.. Slate,
s+ate's Official Auditor, Awaited.
ATLANTA, Ga.-A study of the
-eoort on the state highway depart
n,ort filed with Governor Walker by
r R Dawson & Co. reveals several
large expense accounts charged to Of
fciaIs and employees of the depart
o,ent 1t also is revealed that it has
heen the custom of the department for
come time to make advances to Off
o;aIs and employees similar to those
hat we're made the basis of the at
tempted removal of Chairman John N.
Holder by Governor Walker.
The method in which records are
maintained at the state highway de-
nartment, and recommendations that
certain changes should be made in
the accounting system" in order that
complete information may be available
on the total cost of projects, are criti-
cisms contained in the report.
The audit makes no reference to al
legged salary advances made to John
n Holder. chairman of the board, de-
snite the fact that a preliminary re-
mort dealt with this feature solely and
was used by the governor as the basis
for his action in attempting to revoke
the commission of Mr.. Holder
The Dawson audit does show that
if is customary to make advances to
officials and employees of the depart
ment, showing a total OF $1,597.H ad-
vanced to thirteen employees OF the
equipment department and a total OF
S5.998 50 made to over so employees OF
the various highway divisions OF the
state
Aside from his regular salary and
other items the name OF Chairman
Holder occurs only once in the audit,
where he is charged with salary ad-
vance of 500.
Advances Listed.
Further advances totaling $7,377.o2
are listed under the heading of mis-
cellaneous advances" These include
travelling, survey or operating eXpens.
es to various employees, an item OF
$3.50 advanced as a bank balance to
the Farmers & Merchants bank OF
Marriott. and a suspense item charged
to New Shop-S-G-4" of $4l.4O.
w. R. Nee1 chief engineer, is charg-
ed under this heading with $3.50 ad-
vance for travelling expenses. In the
table showing general office employees
expense accounts Engineer Neel is
charged with a fixed monthly expense
allowance of 5000, while additional eX-
penses are charged to him for special
trips" totaling $1,1O5.19 Engineer
Neers salary for the year is gwen as
10000
A total of $9,375.81 is charged to
Chairman Holder This is itemized as
follows Subsistence, $1,000; trans
portation, $486.57; gas and oil, $2lI "a;
auto maintenance, $644.89; chauffeur
hire, $372.43; miscellaneous, $4O4.oz
and salary 10000.
w. T. Anderson, board member, is
charged with $2855.85, itemized as tol-
lows: Subsistence, $578.15; transpor-
tation, S541.25; auto mileage, $5Zo.4o
and salary (per diem), $l,2lO.
S. S. Bennett, the third member OF
the board, is charged with 81, 4ol.oo
itemized as flo lows: Subsistence
$22775; transportation, $4748l; mis-
cellaneous $129, 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 salaries
OF $40 per day while engaged in their
duties as board members.
Criticism of System.
In the Introductory comment to the
audit, criticism is made of the manner
in which vouchers are kept by the de-
partment, although it is stated that
detailed examination of all vouchers
found them supported by sufhclen'
evidence of payment.
The report says, however, there
does not appear TO be any settled pom
cy in respect to showing on the face
OF the vouchers that they have beer
audited and approved. Some vouchers
were approved for payment Wlthou,
any indication of having been AUDITED
and some would show audited without
bearing any approval.
travelling expense accounts renuef-
ed by employees vary as to the items
supported by receipts The department
should issue instructions outlining It's
requirements i'll respect to expense &C
count vouchers and insist that all EN-
ployes adhere strictly to the Prov
SONS"
Overpayments Shown.
1t is then shown that a total OF S4l
In overpayment is shown on foui
vouchers.
In one case, a voucher shows thai
w. 7. Anderson, member OF the board
received $40 per diem payment 1ol
October e. 1924, instead OF the $lI
10 which he is entitled.
In another case an expense account
voucher for S. S. Bennett shows $lC
error IN addition. Mr.. Bennett received
SSoO.2O when the account actually ado'
Both the other two were over-chare-
Is Is OF $40 each on two freight bills o!
me Central of Georgia railroad.
The audit shows that ]. B. Bereth
now serving a term on the chain gane
lot embezzlement, admitted to dls
Cepancies in the equipment depot pay
rolls OF $2,654.47.
Recommendation for improvement;
N the system of keping the genera
accounts Of the department are con