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Show II. OF II. AUDIT SDOWS DEFICIT State Officials Criticise the Method of Keeping Accounts Ac-counts at Institution. Dual Control of Finance Declared De-clared Responsible for Inefficiency. Criticism of. th keeping of the urcounta at the University of L'tah is oniained in ;";ie report of lite audit which was finished fin-ished November :i by L. E. Mainor and A. M. McKeudrick. deputy state auditor?. The report and andit which was filed in the office of the state auditor covers the fiscal year ending June 30, 1919,. Dual control of finance is"considered by the two auditors as the cause of the alleged al-leged inefficiency in the keeping of the accounts. "Total disbursement for the period amounted to Jl.uU'.tSSti.o." the auditors' report reads, "and of this amount $590,- 000 was received from the state of Utah and in disbursement passed through the slate auditor's hands. Approximately $400,000 of the amount was received from outside soerces and in disbursing it the vouchers do not pass through the state auditor s Isands. and many errors result from this method, anions which is the paying of, accounts which would not be a'pproved by the state board of examiners, and ajso results in The duplication of payments pay-ments made by the state to the university for the same item and from different funds. "For instancy, in the case of tne urn versitv warrant No. 1.95. made payable to the Utah Gas tt Coke company, for Soi'O for gas ranee tJ be used in the university uni-versity cafeteria. This1, matter was submitted sub-mitted to the state board of examiners lor payment and met with refusal. Nevertheless, Never-theless, the item is marked paid by the university on the books. ouchers Cited. "The same thing happened in the case S. of voucher No. .458. dated June 119. to A- J- Spalding for $2-24.94. and the voucher to the Western Arms Sporting Goods company for $1486.3'. which were made in payment of old obligations of the athletic council for miscellaneous sporting goods. "In a claim of July 1. 1918. the univer-Eflty univer-Eflty asked for reimbursement from the state for $537 which had been paid for j architectural work. Payment was made to the university by the state .with its warrant. No. 147161. from the special appropriation ap-propriation for a mptalhirgical building. LAter. on December 10, 19TS. the identical j item above mentioned was again included in a university claim, listed as general maintenance fund, and was paid by the j state out of the general maintenance j fund. "In a claim of February 20. 1919, the university asked for reimbursement from the state for an item of $540 which had bees already disbursed by the university in its voucher to Davidson & Harris for plumbing. Payment was made to the uni-versitv uni-versitv bv the state with its warrant No. K-2564 fro'm the general maintenance fund. I-ater, on May 5. 1919. the same eiaim was again Included in a university claim, listed as normal industrial building item, and was again paid by the state with its warrant No. 155924 from a special appropriation appro-priation for the normal industrial build- Shortage Alleged. The cash on hand, according to the report, re-port, was short $295.30 on October IS. 1919. and after a "diligent search to locate the amount." the auditors report, "the final conclusion necessarily is that :he amount of money short is actually absent from the cash box. with no tangible evidence evi-dence as to its whereabouts." O. C. Dunford. who is the assistant secretary, sec-retary, the auditors report, had c harge of j tbe cash box and explained its shortage j In a letter dated November 10, 1919, to the auditors, as follows: "Regarding the discrepancy that was j discovered in the records during the period pe-riod which you have Just audited, woold t say I am still at a losn to give you a full explanation as to how this error origl-nated. origl-nated. As you know, we checked the total receipt and found that they had i all been properly deposited as they should i:ave been. . j "My failing to receive full reimburse- j mem for some of the cash Items that I have had in the las: year is Hkelf where the trouble lies. As you know, iast year was rather an exceptionally strenuous one on account of our doing so much government govern-ment work. We had so many additional pay rolls, extra building going on, etc.. which meant an Increase of work of about 7,0 per cent. We handled all this additional addi-tional work without additional help, it meant, of course, that some of the work was not kept up from day to day as it was our custom to do. Cur not doing this I accounts for our not locating the error a rl ler in t h e yea r. Mad we em ployed ! additional help, then, of course, thn should not have happened. "To further substantiate the thought that I did not receive complete reimbursement reim-bursement for all of the ranh bills, as you know, according to memorandum, I have, 1 took out of my cash box, September Ki. a number of bills to be vonchered and of Mb. I received only credit for part. I have already takn rhia up with the president presi-dent and he Is going to recommend th plan whereby this ran be adjusted and ;tcount! be kept intact." The audit indicate that 1528 J0, the receipts re-ceipts of the summer school of July. L91S, had be'-n overlooked and not entered In the cash book. "Owing to the great number of receipt j books In use." the report reads, "It Is evident to the auditors that Such an error In posting could occur and In due to pressure pres-sure of '.vork rattier than ordinary carelessness." care-lessness." Press of Work Mentioned- Tiie shor'age In the cash on band, bow- sr. cannot be traced to 1hi Item, the u 1 idilors sh id . bees use the ba nk book whowed that tss amount had beTi de-;oslted de-;oslted 1 n the bank to the credit of the) university. "During the fifteen months," the r sport reads, "the balance ,f cash was attempted I only four timed, and not one of the four ftatTnent i can t- accepted hm correct or as near correct, mm the iHh ha In nee at the beginning of th'- year was not correct, fn t h: list of outstanding check, taken an an element In determining t he cash baianes, if Is found that a check for 144.4: , was listed ns outstanding twice, so that the cash which era rsportsd as I3..M over, wiif act ually Miort to t he a mount of M0.H' 'ut of the $ZdD2.24 consldr,d as ' hhU nn hand, acOOftftns to tht hooks Of the iniverwlty, only 9fiZ.fti Is actual cash, fhe auditors point OUt. and 1 190. 1 0 Is good chocks, Th- balance "f nearly fltOv consisted con-sisted of post-dnted and trad checks, pr-lonal pr-lonal "i. O, t for cash advances, loans and miscellaneous Mem, the. report ln-dfcatss, ln-dfcatss, f 1 1 a review of t he m .Mr. Mi I nor and Mr. McKendrlck said- "The system of account lug lie re, while i sufficiently adequate lo record the tiers' if transactions nnd rnsonahly ' urnt fios not in many ways measure up to to1 ,ffl,lTit syststn that should and could obtain In progressive Institution su h ss the university. It Is not unified ays 'in arc,'nJly onstruciefi to f"i the r-s i-.t i or id It o;s, I iu Is (ns thnt ens 'i idusl stow ii h'mI d velp"d out of In- smdsfit conditions, net ssitntioit wi- '1 1 1 lot i m or fiJteriff Ion n t vn f fouq I tnr 'In Hi M'tiifj' oi-rjj.tlo. I ' develOffS I many wsakwssssst is open tr much srror a nd doee, not offer t be con I n net rssa rv Ujt the effp lent administration, it i s fact, we believe, thai many or tht oh-iaet oh-iaet lonabla faaturss of ths systsm would te sllmlnatsd if ths present fn-ci stary were granted the means and authority to SOI upon bin own inlliaUve 'ThO OftcS Is bsltlfl Opstatsd, we understand, under-stand, wit li t he rii me a mount of help as ir, yssra past, although the work Iho greatly increased. This does not maks for ef f ney "r economy. Ths Quilt of Mr TtlOms 1 Slid Mr l'inford, who ftrs In charge of 'he off I e and lit operalloiiH, art so niimtrmous a nd dlvsrsuisd that neither or them abb- to give th proptr attrition to the tt'tr of the :u oil II 1 1 fig system " |