The Waterbury Democrat., 1937-12-17


 finance yesterday afternoon turned into political issues between Con- troller-elect Sherwood L. Rowland, Mayor Frank Hayes and Corpora ton Counsel Charles S, O'Connor, moving the court battle of the Re- publican f1nancier-elect against the mayor from province of Judge Ed win 0. Dickenson of the superior court, to city hall.
 The tall leader of Republican forces in the October campaign, as- sailant of Controller Daniel j.. Leary throughout weeks of oratory, demanded that the board place ail appropriation of $6000 in the control ler's department budget for 1888 to allow him leeway in auditing Con- troller Leary's accounts since the latter took office, eight years ago.
 Ruling Read
 Mayor Hayes, before the board placed the demand letter on file, asked that the ruling of the corpor- ation counsel be read into the boards minutes. This ruling denies MT. Rowland authority to conduct city audits, except in the case of persons who die, or whose terms eX- pire after he takes office, Monday, Jan. 3. Even then, the mayor is erl- powered by the charter to appoint the auditor, if he sees fit, it was ruled.
 The mayor pointed out that audi tors he has designated have con- ducted this work every year and that an audit is presently in pro- gress. Controller Leary remarked that the mayor has the power to re- quire an audit in the controllers department annually and that such audits have been made, with audit of this years accounts complete to Nov. 1, at the present time, with the audit now in progress.
 Repeats Demand
 As at the later meeting of the board of aldermen, where MT. Row. land repeated his demand for $6000 to conduct a general audit of Con- troller Leary's accounts, the ques- ton of checking business of such offices as that of the late City En- gineer Robert A. Cairns, incum- bent for 46 years, arose, with mem- bers of the board pointing to the necessity for this ponderous job If MT. Rowland's demand was granted.
 The Republican controller-elect utilized Section 108 of the city char ter for premise of his demand, re- ferring to the provisions concerning powers of the controller: "He shall audit or cause to be audited the accounts of the several depart ments and of all city officers at least once in every six months" and shall, at the end of each fiscal year, or oftener if directed by the board of finance, and also upon the death. resignation, removal, or ex- piration of term of any officer, au- dit or cauce to be audited, examine and settle the accounts of such ofh- cers."
 MT. Rowland wrote that this sec- ton requires me as looming con- troller. to cause to be audited the accounts of the several officers upon the expiration of their term of of- flee. Therefore, 1t is mandatory, un- der the charter that I, as Incoming controller follow this procedure with reference to the accounts of the controller whose. term expires Jan. 3, covering the period from Jan. 1, 1880 to Jan. 3, 1888.
 "Since the 1888 budget with refer ence to the city controller is now In preparation the budget should Include an item representing a sum entirely sufficient and adequate to properly enable the incoming con- roller to cause to be audited, ex- anime and settle the accounts of ,his retiring officer over the eight years period, since over the past eight years this. expenditure was not an ordinary recurring expenditure of fixed charge, for the obvious req sons that 1t was not needed to be included in the budget when made up (there having been no retir- ng ofilcer). bring this special re- luirement to your attention as an additional and extra expense re- ,uired over and above the normal tems for auditing"
 MT. Rowland wrote that he was with firms of auditors to obtain estimates for auditing the controllers accounts over the period ,f eight years and in second let ter he said he had an estimate ot D60O0 for this work. adding:
 "This Is not a discretionary mat ter on the part of anyone but IS Under the charter this s a must Item for the 1938 budget md I therefore await prompt con- from you that this item will be included in the 1888 budget"
 Mayor Hayes said that his answer ,N MT. Rowlands demand would be tl\, corporation counsel's ruling.
 1 Appropriations
 AnnronriatiOns for the cost Of |