The Waterbury Democrat., 1938-01-07
Board or Finance
 RebuMs Controller
(Continued from Page D

the board?
 MT. Rowland: May I comment on that?
 Mayor: Certainly.
 MT. Rowland: Is the corporation counsel opinion that Section 1O8 of the Charter does not make it mandatory that conduct an audit?
 Mayor: Are you asking me?
 MT. Rowland: I'm commenting on the opinion of the corporation counsel which says that the out going controller shall cause his own audits to be made.
 Mayor: Did you read any such thing, MT. Fitznaurice? Then:
 Mayor Hayes Explains
 Mayor: MT. Rowland, I was in the legislature when this charter was put into effect and I under stand that the mayor has the power to order audits, that the controller shall audit his own affairs as it is indicated by the charter, twice a year.
 MT. Rowland: (interrupting) The charter, section 108, says that it is mandatory for the controller to audit. /. My Lord! Here we've got missing records in there. I'm just putting it up to the board. The controller should have the right very purposefully . very seriously . call your atten- tion to section 108 of the charter mandatory . I've only been controller four days. Beg your indulgence, gentlemen. =.
 More Queries, Answers
 Commissioner Jackson: You said that the accounts are being audited and have been audited regularly. (Turns to Mayor Hayes.)
 The answer was affirmative.
 MT Rowland: Don't you gentle men feel that this here .. (points to two baskets of papers) and in view of the missing records Of 1886 and 1887.
 Commissioner Judge: I don't.
 MT. Rowland (surpriseO: You don't?
 Commissioner Judge: We have the opinion of the corporation counsel and the only place that the charter says accountants shall be hired is in section 60 I.
 MT. Rowland: That's true.
 Commissioner Judge: Sections 107-1O8 define the duties of the con- troller. They're somewhat ambigu- ous. But that is a subject which the controller should take up with the courts, it would appear.
 MT. Rowland: Right again.
 Commissioner Judge: The duties of the controller agree with those of other officials and I'm satisfied that the corporation counseps opin- ion is right regarding when ac- countants shall be hired at city expense.
 MT. Rowland, waving his hands and rising: "I'm submitting this to the board. I'm telling you all l know about it.
 Commissioner Judge Explains
 Commissioner Judge then re- marked that he believed that the controller had the right to audit his own office accounts for the time that he held office but that budget ary provision by the city for a Spe- cial audit should be applied for at the close of the year, not at the out set of a controllers tenure of office. He called to the attention of Con- troller Rowland that it was the latterS duty to determine if the money in the banks checked, beyond that to conduct his office on the basis of the present, without going into matters already audited by the city's accountants.
 Admonished by Commissioner Judge, the controller sat back and heard the mayor ask the board what it's pleasure was in the matter of the controllers demand for special audit.
 Commissioner Dalton: I don't see why an audit is required. Con- missioners Tripp, Fitzgerald, Hay den, Olsen, Jackson remarked in voting that they agreed with Com missioner Judge.
 T agree with MT. Judge" re- marked Aldermanic President Per- riello.
 Controller Asks Advice
 Thereafter, Controller Rowland begged again the indulgence of the board" saying, What position can I take?" Missing records, the mat ter of December payments, although Mayor Hayes told the controller that the Board of Finance had met sev- eral times during December, even the last of the month, were com plained about.
 Mayor: Personally, I've never heard officially about these so- called missing records" MT. Sher- wood. Just what I've read in the papers.
 MT. Rowland: You were with MT. Leary when I informed him.
 Mayor: But I've never heard officially. Just a little lack of COu1 CCoy. ouU uOAl AlulU.
 MT. Rowland: I've only been in office four days.
 Commissioner Judge: Why don't you make a list of the accounts which you can't sign and submit them to the board?
 This was put in the form of mo- tion and passed after the mayor had suggested that Controller Rowland read aloud statements on the back of the account sheets about which he raised the question of payment.
 MT. Rowland read stipulations to the effect that he vouched for the accuracy of the reports and pay ments and then was asked by the