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# REPORT
Of State Examiner On
City Departments
Received
# COMMENDS OFFICIALS
State Examiner Jackson, who spent much time in Canton previous to the holidays in making an examination of the books in the different departments of the city, has had copies of his report returned to officials in this city. He commends the officials for their efficiency and points out a few technical violations of the code. The period covered by the examination is from September 19, 1907, to October 22, 1908. The following are the more important parts of his findings:
A discrepancy of $2,707.35 was found in the treasurer's books, due the report says to the failure of the Canton State bank, the receivers for which have yet to account for the sum of $6,495.76 due the city.
Under the head of over and under payments the examiner says tnat $13.60 was paid James Miller from the public safety fund instead of $12.60 due and that the city is entitled to a return of $1. He also finds that an under payment of 24 cents was made Fire Chief Mesnar from the safety fund.
Under illegal payments the examiner finds that on December 2, 1907, Charles McKenzie was paid $4.50 for harness repairing; on December 28, 1907, Charles McKenzie was paid $1.20 for harness repairs, and on August 10, 1908, he was paid $1.85 for brushes. a total of $7.55. "Mr. Fred H. Sanders, member of council, is a business partner of Mr. Charles McKenzie," reads the report. "Therefore your examiner believes that the sale of supplies to the city by said firm to be in contravention of the spirit of the law as set forth in section 45 M. C., 6969 6976, of the Revised Statutes of Ohio."
Examiner Jackson also finds that on July 13, 1908, H. W. Smith, chief of police, was allowed $3.30 for entertaining. "The $3.30 paid to H. W. Smith, chief of police, was for entertaining officers from other cities on show day, July 3, 1908, which your examiner believes to be unauthorized by law."
Examiner Jackson found funds in possession of the treasurer or on deposit in local banks amounting to $282,169.20 on October 22, 1908. In the city treasury, undeposited, the money amounting to $826.17. The balance was deposited in banks.
"The books and accounts of the city treasurer are kept in an excellent manner, and all balances were found to agree with the several auditing departments," says the report.
"Council has never designated a city depository, the public funds of the city being deposited in the banks at the selection of the city treasurer, and by an understanding made by the city treasurer with the several banks serving as such depositories," continues the report.
Concerning the department of City Auditor Armstrong Ashbrook, the report says: "The books in this department are kept in a good manner, and the uniform system of accounting prescribed by the bureau is being carefully followed. All vouchers with original bills enclosed were filed in consecutive order according to warrant number, and the same were checked with the auditor's warrant register. Copies of all contracts are on file in this office; also, the original bonds of all city officials are on file except the bond of the city auditor, which is on file in the office of the mayor.
"No record is made of official bonds as required by the Revised Statutes. The attention of the auditor was directed to the section of the statutes requiring all official bonds to be recorded, and he promised to secure a book and comply with the section. No overdrafts in funds or in appropriations or diversions of same were noted during the period covered by the examination."
The examiner reports that the total fines, costs and patrol wagon costs assessed for violation of the penal ordinances of the city covering the period from September 19, 1907, to October 22, 1908, as shown by the docket in the mayor's office amounted to $1,493 and the amount collected to $959.50. For violations of the statutes during the same period the total amount assessed was $3,777.25 and the amount collected $828. The number of cases filed under the ordinances was 121 and under the statutes 182. The collection for licenses and permits totaled $899.55.
Mayor Turnbull has placed into the city treasury, or has cash on hand to account for all fines and costs collected in city cases, and for all licenses collected, says the report. His deposits with the county treasurer and cash on hand balance with his collections of fines and costs for use of city patrol wagon in state cases.
"However," it reads, "your examiner finds that under the provisions of an ordinance passed February 13, 1882, makes it unlawful for exhibitions, shows, rinks, etc., to exhibit within the city unless the mayor shall issue a license for same, and for every license so issued, a certain fee shall be collected, but your examiner fails to find any account of any receipts having been collected for such licenses, and desires to call the honorable mayor's attention to the ordinance."
The examiner says that the dockets are well kept and the entries of all collections in cash book greatly assisted in the verification of the receipts of this department. Likewise Clerk Henry Paulus is commended for the excellent records of the board of public safety.
The records and files of the board of public service, of which Charles A. Zellers is clerk, are stated to have been found kept in good shape. The examiner says that he made a careful audit of the receipts of all departments under the supervision of the servers.
