Show I ew Clues t to in Beaver Case n 1 1 Shortages Missing When Young Resigned Post Special Auditor Says j I Unreported Receipts for j Also Found I in Checkup I TOTAL TOTAL OVER 80 0 I Explain DC DC- of Record Record- I An open shortage hortage of exI ex existed ex- ex isted isled in the city treasury on June Junez I 2 z 2 1926 when Robert N. N Young reI resigned re resigned re- re signed as city treasurer and the I late Max M. M Beaver was wu appointed Youngs Young's successor Joseph Joaeph N. N Casella Casella Ca- Ca sella sells special auditor told members members members mem mem- bers of the city commission Wed Wed- n I B By an open shortage the auditor auditor audi audi- tor said h he m meant ant an actual difference difference dif dif- ference between the rash ash In th the banks and the amount of ot money shown collected b by the city's books book The open shortage e discovered ed by bythe bythe th the special au auditors soon after beginning be he- I ginning the current special audit was UNREPORTED RECEIPTS In addition to th the saul said Casella Cuella there thee were unreported re receipt receipts s-e- s for amounts received b by th the totaling S' Tub This according I to lo the special auditor brou brought ht the potential shortages In accounts o of the city elty treasury up to about aboul at the time of ot th the transfer of ot the office affairs from Youngs Young's to Beavers Beaver's hands bands Casella who is associated with Newland r 1 K Vincent and holds th the contract for Cor a a. general audit of th the th city books reported verbally erban to th the commission He lie said the total amount of shortage in the city treasury treasur remained between and as far as the audit thus far Car discloses s. The check of ot the general funds fund reported b by Casella Cuella carries back hack to December 31 19 1923 On that date It was reported to the the- board there was tas a shortage of or about The latter CI figure ure corresponds to the figure Casella reported to the commission as of ot Juno 2 1928 In checking abatements of o inter Interest Inter Inter- est eat on special Improvement Improve taxes during 1925 InS Casella said he found only about a a. dozen out of oC the thirty abatements made during the year Cat which were ero authorized as All shown b by minutes of or the city commission com corn mission meetings Complete checking checking check check- ing InS of ot those abatements shown to tn tobe tobe be unauthorized by the minutes has hu hunot not been finished The Tho auditor also reported his bis his his' Continued on page S 8 I O Missing When Young V Resigned Post Special ial Auditor Audit r Says Continued from page 1 workers we were ivere e experiencing considerable considerable consIderable consId- consId consid consid- erable difficulty in checking funds due to destruction of ot duplicate re receipts receipts receipts re- re for years prior to 1925 The rec receipts which h are missing were for both poth general s and special funds re received received received re- re at the treasur treasurers treasurer's rs office City Auditor Alvin Keddington t who attended the commission meetIng meetIng meeting meet meet- ing at which Casella rendered his report declared V the receipts were destroyed without his his' V knowledge V when t taken ken from V tons vault to make additional filing tHing ro room m Keddington told V Mayor l I John F. F Bowman that he lie was under the I impression that the missing receipts re re- were being tied Jn Sn n bundles an and stored In the attic and did not discover they had been destroyed until the beginning of ot the present special audit Keddington added that the receipts in question had hadnot hadnot hadnot not been remove removed from his vault until they had passed the special audit of ot the previous year made mad by William Villiam Holmes V V V Casella Call also V asked the commis commission aba sion to aid id him in securing a acourt court order to review the tho records records records-of ot of the defunct National City bank hank The purpose of ot reviewing these records explained th thE the special auditor is to check between and apparently received at the treasurers treasurer's treasurers treasurer's treas treas- office in the form of ot special taxes and Interest on property previously previously pre pre- assigned to some individual or real estate firm All the re receipts receipts re re- in question have hac been labeled Indicating they were r received on onI assignments and It Is necessary necessary to toch I ch check ck the def defunct banks bank's records to ascertain whether or not the I money was properly accounted for I REFERS TO LETTER I In referring to the discrepancy in funds at the tho time Young resigned and nd Beaver took charge of the city treasurers treasurer's office Casella referred to Youngs Young's letter V recommending Beavers Beaver's appointment as city treasUrer treasurer treasurer treas treas- which c came me b before Ol the commission commission com corn mission Ju June Juie e 2 V 1926 On motion of the late Herman H. H Green then city commissioner of finance Beaver was appointed as s Youngs Young's successor C. C Clarence who was then mayor and Commissioners P. P J. J Moran T. T T. T I Burton and Harry I L. L Finch voted unanimously for Beavers Beaver's appoint appoint- ment V Following is the letter written V S by Young Youns- which went before the city commission S V V In conne connection lion with resignation from the position of ot city treasurer there ther arises of ot course a consideration consideration consider consider- of ot the various arlous conditions existing existing ex ex- in the office now that wo would ld affect the selection of ot a a. successor and I r am taking the liberty liberty of ot giving givIng V ing my thoughts relative to t them em It will be apparent I think that the most desirable thing would be beto beto to appoint someone who is more or orless less Jess acquainted with the tho work of th the theoffice theoffice office for consid considerable rable time would be lost and a n real burden placed upon the of the office Itan if It ifan ifan an outside man than were selected then too there Is the V consideration of ot appreciation clation for long capable and loyal service among existing em em- em- em I know that Jn In many cases recognition cannot annot be extended by bya bya a pro promotion to a ia a higher ls-h ls r p position i ion but it seems to me that it Jt can can- be bedone bedone bein done in this caseI case V V I have in mind the appointment V of ot Max M. M Beaver who has b been en enIn i In the city employ and in this of office of- of fice flee two twenty years ears last January It is needless to indicate that h he is thoroughly acquainted with all the details of ot the office operations and In addition has valuable information V tion concerning past work work that is Is not reflected in records t that at athas' athas has has' time and time again proven of ot the greatest value V Just Justat at the present time it is the c case se that there is nothing coming oming up in the way of financial arrangements arrangements arrange arrange- arrange arrange- ments meats that he lIe could not handle because be because because be- be cause of ot his close association n with those measures during the few years it has been necessary t to m make ke them No bond issues are coming oming tip up until October 1928 consequently consequent consequent- ly Jy the only financing financing- to be done will be toward the end ti of this year when some short time loans oam will nn und undoubtedly have to be made followed followed followed fol fol- fol- fol lowed by the usual practice of ot Issuing Issuing is issuing Is- Is suing tax anticipation notes at the beginning of next year I am fr frank in Via saying to you that I know of no reason why from the standpoint of ot proper and satisfactory satisfactory tory conduct of ot the office Mr Beaver cannot till fill th the position V It occurs to m me that there is no Immediate necessity for haste in se selecting selecting selecting se- se a chief chiet deputy In n the event that Mr Beaver should b be appointed appoint appoint- ed treasurer The bulk of pf the york work now now and and nd for some time will be bo with special improvements The TheOf vol me of revenue fund work is sm small ll and andI I know that certain designations of ot that work can be made so that for fora a a. reasonable time at t least it can an be beV carried on in an ent entirely rely satisfactory satisfactory satis satis- factory way V VI V I lOr have no hesitancy at all aU V in recommending Mr Beaver to be advanced advanced ad ad- to the vacated position I assume that political considerations are of ot no Importance at this this' time and I am satisfied that if It he Is placed In charge of ot the office the work will go on with the same satIsfaction satisfaction sat sat- satisfaction to you and to the public whom the office serves that we we have have been been assured has been given f |