The Wyandotte herald. (Wyandotte, Mich.) 1879-1943, 1942-08-14


10 the credit of the Board Of Educa-
ton. 1t was received from the County
Treasurer for state aid and tuition,
and i'll auditing the receipts from the
County Treasurer for that class Of re-
venue, we discovered We had not re-
Leived credit for the amount reported
AS having been paid into the City
Treasurer's fund by the State of Mich
igan. For this reason, We called Mr..
Brake Of the School Commissioner
Office, and asked him TO check the
figures back and verify them. He later
called me back and stated that the
amount reported by them was correct
and he sent me "A phOtOstatlc copy OF
the check (which showed the exact
difference between the amount report
I'd paid over TO Va and the amount
which we showed having been receiy-
cd.
@. There is also an additional sum
uI $1O,0OOOO collected on school taxes
on May - but not deposited to the
credit Of the Board of Education:
Y. That's right. There was a bal
ance of ST., $1,000 due from the Board
cf Education for delinquent taxes.
That was the balance of the check
drawn last February for So 10000.
At. that time 81, 10000 was credited to
the Board of Education and paid into
the Board of Education. Later on May
- Il credit of $1,000 was issued in
the form of a remittance advice To the
Board OF Education, and i'll order to
cover this money with cash this check
from the County Treasurer was used
as part of the amount of the remit
lance advice.
q. In other words. he used this
check for so. l0S.OS plus other sundry
cash to make up the $12,JOO.0O deposit
ut the bank?
\. That's right.
q Was there anything else, any
other figures, since your report:
y. AS far as we are able to deter
mine, that is the only shortage in the
School Board funds.
Mr.. Gartner: | think that's all, Mr..
HungerfOrd.
Mr.. Gartner: | should like to state
here that the City Treasurer is also
treasurer of the Board of Education.
according to the City Charter of the
City of WyandOtte as well as the state
law, although the City of WyandOtte
and the Board of Education of the
School District are separate govern
mental units.
| should like at this time to call
Mr.. Byron Green as witness
Mr.. Green was thereupOn called as a
witness herein and being first duly
sworn by Mr.. LaCOurse, testified as
follows:
Mr.. Gartner: What is your full
name?
Mr.. Green: Byron j. Green.
Z. What is your address?
\. 9142 Haverhill, Detroit.
.. What is your business address :
a. 1000 Bull Building, Detroit,
Ernst and Ernst.
=. What is your profession?
A. Certified Public Accountant.
o. You have been duly admitted in
the State of Michigan to practice the
profession of certified public account
ing?
A. Yes.
q. At the present time, you are
] employed with Ernst and Ernst?
A. Yes.
q. How long have you ben en-
pOlyed as certified public acc punt
ant?
A. Since 1927.
q. Since 1927?
A. Yes.
/, q. What experience have you had
in general?
A. spent some time in bookkeeping.
Then was with Ernst and Ernst
from 1922 To 1921 and then for two
| years L was an accountant for a
manufacturing concern. Then for
twelve years l was with the City of
Grand Rapids as city auditor.
=. What was your work when you
were employed by the City of Grand
Rapids?
n. i had charge of accounting in
all departments of the city.
q. Were you comptroller?
A. No there is a>sQmptrOller and
also city auditor.
q. Then you were city auditor?
A. Yes.
| .. You have had experience in mu.
nlcipal accounting then for Il period
of how many years?
\. Twelve years.
q. At the present time, you are
auditing the books of the City of Wy
! andotte, i'll the Treasurer's Depart
ment?
y. We are working on them.
=. In what capacity?
y. 1 have charge of this assign
| ment.
=. You have assistants?
\. Yes.
.. On August 4 you sent a com
munieatiOn to the City of Wyandotte
relative TO your findings. Do you re-
| call that letter sent to the City of
| Wyand0tte by Ernst and Ernst?
y. Yes.
.. You delivered that letter to the
city Council of the City of WyandOtte
to the City Clerk?
a. To the City Clerk.
=. Do you want to read this letter ?
A. Yes
Mr.. Green. reading:
Detroit, Mich, August 4. 1912.
City Council of the City of Wyandotte
WyandOtte, Michigan
The preliminary investigations
which we have made into the records
of the Treasurer of the City Of Wyan-
dotte indicate discrepancies in the ac-
counts to the extent of $24.116.32
which occurred between June %. 1910