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Show AUDITOR DEEMS CHARGE AGAINST EMERYFUTILE Shortage Aggregating $2000 in Small Amounts Covered Cov-ered by Former State Employe, Em-ploye, Report Showi TUTTLE ANNOUNCES HE WILL DROP CASE Contention Made That Embezzlement Em-bezzlement ' Conviction Could Not Be Obtained; Misdemeanor Would Fail "I "do not feel that I would be Justified Jus-tified In filing a complaint charging rmhrzzlfmtnt. aa the evidence is not audi that would arctire a cunvirtion. An the Item in question are only smull Hmounts mverlnsj a Inna; pe-rind, pe-rind, the only rharK t hat could be 1 m f erred would he thnt of a mlade- nieanor. and after carefully analyzing , nil phases of the situation, 1 am cer- i tain tliat a conviction could not be I rhm rven under this chance." This Is the statement made by Ptate Auditor Mark Tuttle rcjtardinf? the audij of the lioik of the atate prison ond In which it had leeii declared that a Mhorti'ifi' had Ixcn uncovered amounting to iilniut $'o00 which had j tfrii takn by the former clerk of j tin prinm. Walter V. Kmery. At the (iin the nhortauo wan 'scovered It wa Kiven out by Mr. Tuttle that a BhnnfaKe exitd. The Ntatement of State Auditor Tut-tlo Tut-tlo would Indicate that. In so far na h!n office Is concerned, that the caje a mild be dmppi-d. Coiitiiiuiiig. Auditor Audi-tor Tuttle Mini: 'The accounts of the Institution at the commencement of the audit were In a very untmtisfartory condition, and there had leen no remittancea made to the state treasurer nine September, 19-1. In- many cases these fees had been used to take care of the regular expense of the prison'and caah had been advanced on the I. O. U.'s of prison pris-on employes. EMERY COVERS SHORTAGE. "It was ascertained that many Items account and $18.05 to the library account. ac-count. NO REVOLVING FUND. "It appears that fees have not been j remitted to the state treasurer for several sev-eral months. In Justice to Mr. Kmery, ft is only fair to state that on various va-rious occasions he waa called upon to advance moneys for prison expenses ex-penses which should have been paid from a revolving fund. This fund has now leen created and hereafter this condition will not exist. "1 take pleasure In advising you that the recommendations which we agreed upon have been put Into practice prac-tice in moat caaea, which system will thoroughly check all receipts and disbursements dis-bursements of the Institution. These recommendations were made with the Idea of providing an Internal check." The recommendations are: The setting aside of an emergency fund of $'0D, which will eliminate I the necessity of withdrawing from the trustee or library account; the sources of receipts to be placed to the credit j of the library fund are donations. , money confiscated In gambling and ! Kate receipts which amounts to 15 1 cents per person and the adoption of admlsison tickets similar to those used in moving picture houses, which will facilitate checkings, all checks on this 1 fund to be signed by the warden. The trustee account which Is credited cred-ited with all amounts received from prisoners at time of entrance to be checked by the deputy warden and receipts re-ceipts to be given him by the clerk of the prison, all disbursements from this account to be made by authorisation authori-sation in writing by the prisoners from whose account the same Is drawn. OTHER CHANGES NEEDED. In the commissary department. In which thousands of dollars worth of merchand.se Is handled each month, a better system of checking should be provided, which may be accomplished by ttte keeping of h perpetual inventor)- as to quantity only by the clerk, all items to be listed in a book, the Invoices to le turned over to the clerk who will charge the various Items on the perpetual inventory; all requisitions requisi-tions to be O. K.'dby warden or deputy warden. The system of the state purchasing any supplies later to be sold the prisoners pris-oners Is condemned and will nut be entered on the daybook had not been carried forward to the cashbook. and this required much time to check these Hems. While conducting the audit Mr. Kmery assisted us in every way possible, possi-ble, and at the conclusion of the audit he promptly paid all amounts found to be due from him. I did not approve of the careless manner in which the ar. counts had been kept, and reiorted the matter to the board of corrections, and Mr. Kmery's resignation was asked for, which he tendered, and the same was accepted by the board. "I do not feel that J would be Justl- ffed In filing a complaint charging em-tiezzlement, em-tiezzlement, aa the evidence is not auch that would secure a conviction. As the Items In question are only small amounts covering a long period, the only tharrt that could be preferred would be that of a misdemeanor, and after carefully analyzing all phases of the rituation, 1 am certain that a conviction con-viction rouM not be had even under this charse." PAID OVER $1954.96. Wal'er W. Kmery. clerk of the I'tah state prison on March 7, 1923. paid over to the state treasurer the sum of UStiiMl due the stale on maintenance account, as nlso reimbursement of SXiT.uO to the trustee account of the prison and J-8 05 to the library account, ac-count, a total of $1054.96. This is the amount of money due the state and which it was alleged Mr. Emery was short, according to the audit made by i-'rank Ostler, deputy state auditor. In his report to the state auditor Ieptity Ostler, who Is the auditor of the state Institution, says: "Inasmuch aa you are aware of the condition of (he books I deem It unnecessary un-necessary to go into detail in that re- pect. However, all amounts due the Mate on a co ii n t of e rr or s I n boo k -keeping, delaya in remitting fees, amounts overdrawn by prisoners who have left the institution, I. O. Us of cashier and other persons, and other adjustments were promptly paid by Mr. Kmery na soon us demand was made therefor. "I'ndef date of March 7, 1922. the rum of $2877.25 was paid the state treasurer, which waa the full amount found to be due on maintenance account, ac-count, of which amount $1569.41 was returned by Mr. Kmery. Reimbursement Reimburse-ment waa also made by Mr. Kmery In the amount of f 3;,7 SO to the trustee I tolerated In the future. AH Items should lHter le remitted as fees coming under j the head of miscellaneous which con-I con-I sis of rents and amounts charged re I enters for light also all amounts re-I re-I ceived on account of sale of farm and garden products, the superintendent of ! ! the farm to keep a detailed statement showing the disposition of all farm, j garden and dairy products and should take a receipt from the prison clerk In I every instance when any moneys are turned over tn him for sale of the products mentioned. All charge accounts are to he ellmi-I ellmi-I nated and under no condition la the j j clerk to exchange cash for I. O. U.'s. A series of tabular statements ac-I ac-I companies the report showing the va- 1 rlous appropriations and reconcilment j with the state auditor'a office, the dis- j j bursements from November, 1920, to January, 1921, the total being $10$,-! $10$,-! receipts for the same dates, iai- provements, .and repairs, gratuities. I cost of convict camps between the , dates named, the total appropriation f aggregating $S2.14.ll. showing a balance bal-ance on the hooks of the auditor Feb- ! ruary 22 of $25,000; receipts for February Feb-ruary of the current year Including a refund to the library account of $300 the cost of the trip of the warden to the prison congress in Florida; the receipts re-ceipts and disbursements from the trustee account from November, lf20. , the amount being $29,028 44. and a list of the prisoners who- have overdrawn 1 account. |
