The Waterbury Democrat., 1938-02-21
CITY AUDIT HAS
 BEEN COMPLETED
Continued from Page D

attack program which has emanated through the Republican press from the controllers office that city off cials were of the opinion that a de- felt, if such existed, would be less for the year just completed than it was at the end of 1936. How much it might total, they were not pre- pared to say, pending completion of the Kingsley & Company audit, still incomplete so far as the December accounts are concerned.
 From this early January scrutiny of affairs ill Controller Rowland'S s office by special accountants, head ed by William J. Armstrong the con- troller'S personal aide" have de- rived the current Investigations which started at the office of States Attorney Lawrence L. Lewis and now await the action of the Hart ford States Attorney Hugh M. AL corn, due back from a vacation trip Wednesday. Gathering City Records
 Meanwhile, County Detective Ed- ward J. Hickey, assisted by Detec- tive George L. Greer, under direc- tion of Hugh M Alcorn, Jr., and Harold E. Mitchell, assistants to States Attorney Alcorn, have been gathering city records which last week included photostatic copies of the October voting lists. This would indicate that every aspect of city affairs will come under scrutiny Of the veteran states attorney who made an international name in the prosecution of Gerald Chapman, notorious bank bandit, 12 years ago.
 And the Board of Finance meet ing this afternoon will see offering of the opinion of Corporation Coun- sel Charles s. O'Connor regarding whether back tax receipts payable this year from Jan. to May 1, may be applied against a deficit. The question was raised by Commission CT John H. Goss at the last regular meeting whether the taxes stipu- lated could De applied against a cash deficit. The charter provision by which the corporation counsel is expected to form his opinion indicates that floating indebted ness" may be paid by the sums so received.
 The Griffenhagen audit may be presented at the meeting, although there was comment that it might be withheld until MT. Alcorn returns and then would be presented in duplicate to both Mayor Frank Hayes and the Hartford lawyer. MT. Robinson was not available for com- ment or this phase of the matter.
 Net Deficit of Last Year
 Controller Rowland has contend- ed that overdraftS of $330,000 form a net deficit for the last year, ac- cording to his office accountants. There remain to be paid about $12O,- 900 in city accounts, he claimed, at the same time reporting a cash balance of about $160,000 but refus- ing to pay such accounts until agreement is reached regarding Tia bility for overdrafts."
 At the first meeting in January, the controller refused to sign the warrants payable sheets because. he said some of the December accounts had been paid without approval of the finance board. Printed Stipula- ton on the back of these warrant sheets provides that the controller is responsible for the accuracy of the items, as are the finance board members. At present, committee of finance commissioners IS arranging l for different sheets
 Commissioner GOss' Remark
 Commissioner Goss remarked that it was physical impossibility" for the commissioners to examine all of the items which, he said, some times number thousands" He said that he would not serve oa the board if he could not feel that the &C.,