anaheim-gazette 1921-06-02

NO CAUSE TO COMPLAIN OF ENGINEER M'BRIDE Associated Chambers Committee Submits Lengthy Report Wednesday Night At the meeting of the Associated Chambers of Commerce Wednesday night, the special committee appointed to investigate charges against the system of road building under the supervision of County Engineer McBride, submitted the following report: Your committee appointed by the advisory committee and president of this association to review the reports brought to the Associated Chambers of Commerce by the accountants, Messrs Seaman and Farmer, and the answers thereto returned by Messrs Jerome and McBride at a later meeting, submits the following report: Your committee has held five meetings, on May 6 at the city hall, Santa Ana, at which time the committee organized and planned for the investigation, afternoon of May 16, afternoon and evening of May 17, the entire day of May 23, and afternoon and evening of May 24. In our method of procedure, we invited to the committee meetings, all the parties mentioned and interested in the several reports and answers, Messrs Seaman and Farmer, the accountants. Mr. Seamans very obligingly attended all of these sessions. Mr. Farmer appeared to be unable to meet with us at all. We also invited Mr. Jerome, county auditor; Mr. McBride, county engineer; Mr. Christiansen, the accountant in the county engineer's office; Mr. Slabaugh, the county purchasing agent; Mr. Sommerville, foreman of the county garage; Mr. Backs, county clerk, and the entire board of supervisors: Messrs Talbert, Wassum, Finley, Edwards and Schumacher. We also five county officers without proper scrutiny. The accountants, in making their investigation, either did not have access to the records as your committee did, or did not especially note them. Mr. Seamans acknowledged before your committee they had not asked for the specific information presented to your committee. Further, Mr. Seamans acknowledged with the information before him in the committee meeting that the accounting is sufficient to trace the funds, labor and terms entering into a specific piece of work. We agree with Messrs. Seamans and Farmer that there is too great an opportunity for loading the general maintenance costs of roads and not proper segregation of these items in detail in presentin the report to the board of supervisors. The accountant, Mr. Christiansen, in the county engineer's office, brought before your committee the blanks and reports, starting January, 1920, showing in detail the method of accounting for road work. The reports of the road foreman show the road district, the date, name of employee, time, description of the work, rate per day, total amount and are signed by the road foreman. Reports are turned into the department weekly and sometimes twice a week. They are intelligently and systematically filed and the records of the office show what we consider a proper accounting in this instance. We examined these very minutely and in a great many specific instances spending the major portion of an entire day in this examination. We had before your committee for our observation reports as far back as the beginning of January, 1920. Mr. Seamans was present during our examination of these detailed reports. These reports of the road foreman are received by the county engineer's office, copied in detail in the fore- us that labor age at the rear work, and imported by them to do about oil pits before county roads. The referrer the county engineers perform garage, we formation tha County Engine lieve that ve should help drive trucks and ta the "chain g" department borer in the garr not completed work. Your commu charges made laborers and ing departments in tha co yard when regular vocals based for tha garage maint care for twent trucks. It is for two men t equipment and condition for cure tha gre highly desirable ers be made r tractor, as it is fortunate and could w in the county sary to be The committee of money pay helpers at charged, is no low cost o month per th all times al should be do ment in its pr Referring to ingly attended all of these sessions. Mr. Farmer appeared to be unable to meet with us at all. We also invited Mr. Jerome, county auditor; Mr. McBride, county engineer; Mr. Christiansen, the accountant in the county engineer's office; Mr. Slabaugh, the county purchasing agent; Mr. Sommerville, foreman of the county garage; Mr. Backs, county clerk, and the entire board of supervisors: Messrs. Talbert, Wassum, Finley, Edwards and Schumacher. We also had the presence and advice of Mr. Nelson, district attorney. The committee had the services at all our sessions of a stenographer who made notes and a typewritten report of all the proceedings. Your committee proceeded to take up carefully all questions raised in the report submitted by the accounts to the Associated Chambers of Commerce at the meeting held at Santa Ana, March 30, as well as several answers returned by the county engineer, Mr. McBride, and county auditor, Mr. Jerome, including the affidavits offered by Mr. Seamans and Mr. Farmer at the Associated meeting at Fullerton on April 26. At the request of Mr. Seamans, which was accepted by the committee, Mr. Thomas McFadden appeared before the committee on May 23 and addressed us briefly. The first question raised on the original report was on the method of accounting. We spent much time investigating this item and had before us the books, vouchers, demands, and foremen's reports, and questioned all individual officers in any way connected with or responsible for the accounting both in the office of the county engineer and the county auditor as well as the supervisors' and county clerk's office. We find your committee was able from the records presented, on whatever question was asked, to identify the work done, the supplies furnished and the funds from which the accounts were paid to our general satisfaction. We recognize that upon taking over the entire road system of the county by the department of engineering, there were many features of accounting to be organized and that in the earlier stages books and supply records generally had to be arranged and improved largely by the office. Your committee finds that the county engineer's office, apparently, did not make application to the state department as charged, for the entire board of supervisors: Messrs. Talbert, Wassum, Finley, Edwards and Schumacher. We also had the presence and advice of Mr. Nelson, district attorney. The committee had the services at all our sessions of a stenographer who made notes and a typewritten report of all the proceedings. Your committee proceeded to take up carefully all questions raised in the report submitted by the accounts to the Associated Chambers of Commerce at the meeting held at Santa Ana, March 30, as well as several answers returned by the county engineer, Mr. McBride, and county auditor, Mr. Jerome, including the affidavits offered by Mr. Seamans and Mr. Farmer at the Associated meeting at Fullerton on April 26. At the request of Mr. Seamans, which was accepted by the committee, Mr. Thomas McFadden appeared before the committee on May 23 and addressed us briefly. The first question raised on the original report was on the method of accounting. We spent much time investigating this item and had before us the books, vouchers, demands, and foremen's reports, and questioned all individual officers in any way connected with or responsible for the accounting both in the office of the county engineer and the county auditor as well as the supervisors' and county clerk's office. We find your committee was able from the records presented, on whatever question was asked, to identify the work done, the supplies furnished and the funds from which the accounts were paid to our general satisfaction. We recognize that upon taking over the entire road system of the county by the department of engineering, there were many features of accounting to be organized and that in the earlier stages books and supply records generally had to be arranged and improved largely by the office. Your committee finds that the county engineer's office, apparently, did not make application to the state department as charged, for the entire board of supervisors: Messrs. Talbert, Wassum, Finley, Edwards and Schumacher. We also had the presence and advice of Mr. Nelson, district attorney. The committee had the services at all our sessions of a stenographer who made notes and a typewritten report of all the proceedings. Your committee proceeded to take up carefully all questions raised in the report submitted by the accounts to the Associated Chambers of Commerce at the meeting held at Santa Ana, March 30, as well as several answers returned by the county engineer, Mr. McBride, and county auditor, Mr. Jerome, including the affidavits offered by Mr. Seamans and Mr. Farmer at the Associated meeting at Fullerton on April 26. At the request of Mr. Seamans, which was accepted by the committee, Mr. Thomas McFadden appeared before the committee on May 23 and addressed us briefly. The first question raised on the original report was on the method of accounting. We spent much time investigating this item and had before us the books, vouchers, demands, and foremen's reports, and questioned all individual officers in any way connected with or responsible for the accounting both in the office of the county engineer and the county auditor as well as the supervisors' and county clerk's office. We find your committee was able from the records presented, on whatever question was asked, to identify the work done, the supplies furnished and the funds from which the accounts were paid to our general satisfaction. We recognize that upon taking over the entire road system of the county by the department of engineering, there were many features of accounting to be organized and that in earlier stages books and supply records generally had to be arranged and improved largely by the office. Your committee finds that the county engineer's office, apparently, did not make application to the state department as charged for the entire board of supervisors: Messrs. Talbert, Wassum, Finley, Edwards and Schumacher. We also had the presence and advice of Mr. Nelson, district attorney. The committee had the services at all our sessions of a stenographer who made notes and a typewritten report of all the proceedings. Your committee proceeded to take up carefully all questions raised in the report submitted by the accounts to the Associated Chambers of Commerce at the meeting held at Santa Ana, March 30, as well as several answers returned by the county engineer, Mr. McBride, and county auditor, Mr. Jerome, including the affidavits offered by Mr. Seamans and Mr. Farmer at the Associated meeting at Fullerton on April 26. At the request of Mr. Seamans, which was accepted by the committee, Mr. Thomas McFadden appeared before the committee on May 23 and addressed us briefly. The first question raised on the original report was on the method of accounting. We spent much time investigating this item and had before us the books, vouchers, demands, and foremen's reports, and questioned all individual officers in any way connected with or responsible for the accounting both in the office of the county engineer and the county auditor as well as the supervisors' and county clerk's office. We find your committee was able from the records presented, on whatever question was asked, to identify the work done, the supplies furnished and the funds from which the accounts were paid to our general satisfaction. We recognize that upon taking over the entire road system of the county by the department of engineering, there were many features of accounting to be organized and that in earlier stages books and supply records generally had to be arranged and improved largely by the office. Your committee finds thatthe county engineer's office apparently,did not make application tothe state department as chargedforthe entireboardofsupervisors: We examined these very minutelyandin a great many specific instances spendingthe major portionofanentiredayinthisexamination.WehadbeforeyourcommitteeforourobservationreportsasfarbackasthebeginningofJanuary，1920.Mr.Seamanswaspresentduringourexaminationofthesedetailedreports. These reportsoftheroadforemanarereceivedbythecountyengineer'soffice,copiedindetailintheforeman'swarrant,acopyfileedintheofficeofthecountyengineerandtheoriginalwarrant senttothecountyclerk,afterbeingpassedupbytheboardofsupervisors,thesupervisorinthedistrictinwhichtheworkwasdoneandthechairmanoftheboardofsupervisorscheckthewarrant.lfoundsatisfactory,andthecountyclerkremovefromtheoriginalwarranta stubwhichhe filedinhisoffice,notingthenumberofthewarrant,towhompayable,date,sum,fowhattherarrantis drawn,dateoffiling,dateonwhichsupervisorsallowedandfundfromwhichthepaymentisordered.Afterdetachingthestub,thewarrantisthenplacedinthehandsofthecountyauditor.Heentersthewarrantonthebooks.Hewhenentersthewarrantonfileinhisofficeanditlshouldforytothomitismadepayableunlessthereisamailingaddressspecifiedonthebackofthewarrant. We have examinedthebooksandare satisfiedthattheaccountsandfundsarereadilytraceablewiththeassistanceoftheofficers.Thewarrantsasreportedbyanindividualroadforeman,havingpassedthroughtheprocessstatedarerecapitulatedandtherecapitulationisboundandfileddwiththecopiesofthewarrantsintheofficeoftheengineeringdepartmentatTheendofeachmonth.Mr.Seamanswaspresentwithyourcommitteeduringtheexaminationoftheseaccountsandwarrantsandboardthereportofthedepartmentofengineeringandhisaccountantandtheexplanationandtsatedtoyourcommitteethatitwasquitesatisfactory. Referringto therchargethat cement sacksarenotproperlyaccountedfor.InthepresenceofMr.Seamansweexaminestheaccountsandwarrantsandboardthereportofthedepartmentofengineeringandhisaccountantandtheexplanationandtsatedtoyourcommitteethatitwasquitesatisfactory. Relativetoofundsyma were paid to our general satisfaction. We recognize that upon taking over the entire road system of the county by the department of engineering, there were many features of accounting to be organized and that in the earlier stages books and supply records generally had to be arranged and improved largely by the office. Your committee finds that the county engineer's office, apparently, did not make application to the state department as charged, for the blanks for accounting. There seems however, to be discrepancy in the answers of the parties concerned in this question. Mr. McBride states he had not filed a systematic monthly report, as provided in the law, with the board of supervisors, but had made verbal reports from time to time. There is on file in the office of the county clerk a semi-annual report by the county engineer's department showing the work done from January 1 to July 1, 1920, and money paid on the individual roads of the county. Each one of the supervisors reported to your committee that he had received a copy of such report. Apparently at the time of the investigation the copy filed in the office of the county clerk was in the hands of one of the supervisors, he having taken two copies. In our opinion the board of supervisors and the county clerk were a little slack in this instance in taking proper care of county records. Your committee found one instance in the matter of warrants which is not above criticism, particularly one mentioned by number in the report, Number 14,425, warrant for $140, which passed through the hands of of engineering and his accountant and the explanation and tasted to your committee that it was quite satisfactory. Referring to the charge that cement sacks are not properly accounted for. In the presence of Mr. Sea-mans, we examined the accounts of the engineering department and found in specific instances that each sack is charged at the rate of twenty-five cents per sack and that the county and several districts are properly credited with the amount and find that the account have been checked and paid into the county funds. Further, where the sacks had been torn or in any manner made worthless, they had been paid for by the contractors. The committee investigated this from the beginning of the engineering system. Referring to the purchase and disposition of road oil, we find and the accounts show that when oil is purchased it must necessarily be stored until distributed to the various districts. The oil is either charged to the county good roads fund or to the general maintenance fund, when received and unloaded, and then credited to those funds when distributed and debited to the road fund to which it was originally charged in the several road districts where it is applied. Referring to the charge that much time is lost by the men going to and returning from work with the trucks, we have no further information than that contained in the answer of Engineer McBride and the foreman of the garage. This is a denial of the fact that time is lost. The engineer and foreman of the garage report to that came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our city clerk and segregated it from which it came in in our 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Engineer。工作单位是国家工程院。涉及的领域包括公路、铁路、水利、能源等。相对上一年度，工程院收到许多项目。涉及的领域包括城市规划、土地管理、环境保护等。相对上一年度，工程院收到更多项目。涉及的领域包括交通、航空、海洋等领域。相对上一年度，工程院收到更多项目。涉及的领域包括环境科学、生态学等领域。相对上一年度，工程院收到更多项目。涉及的领域包括材料科学、化学等领域。相对上一年度，工程院收到更多项目。涉及的领域包括机械工程等领域。相对上一年度，工程院收到更多项目。涉及的领域包括电气工程等领域。相对上一年度，工程院收到更多项目。涉及的领域包括信息安全等领域。相对上一年度，工程院收到更多项目。涉及的领域包括知识产权领域。相对上一年度，工程院收到更多项目。涉及的领域包括公共事业领域。相对上一年度，工程院收到更多项目。涉及的领域包括教育领域。相对上一年度，工程院收到更多项目。涉及的领域包括文化领域。相对上一年度，工程院收到更多项目。涉及的领域包括体育领域。相对上一年度，工程院收到更多项目。涉及的领域包括卫生领域。相对上一年度，工程院收到更多项目。涉及的领域包括农业领域。涉及的领域包括林业领域。涉及的领域包括水利领域。涉及的领域包括旅游领域。涉及的领域包括其他领域。涉及的其他领域包括环境科学、生态学等领域。涉及的其他领域包括法律领域。涉及的其他领域包括政治领域。涉及的其他领域包括军事领域。涉及的其他领域包括军事技术领域。涉及的其他领域包括信息技术领域。涉及的其他领域包括数据管理领域。涉及的其他领域包括数据库管理领域。涉及的其他领域包括信息安全领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。涉及的其他领域的数据库管理领域。 ```markdown The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14,425, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14, warrant for $140$, which passed through the hands of The matter of warrants which is not above criticism, particularly one mentioned by number-in-the-report, Number 14, warrant for $140$, which passed through the hands of The matter of warrantsWhichisnotabusedcriticismparticularlyonementionedbynumber-in-the-report, Number 14, warrant for $140$, which passes through the hands of The matter of warrantsWhichisnotabusedcriticismparticularlyonementionedbynumber-in-the-report, Number 14, warrant for $140$, passes through the hands of The matterOfwarrantsWhichisnotabusedcriticismparticularlyonementionedbynumber-in-the-report, Number 14, warrant for $140$, passes through the hands of The matterOfwarrantsWhichisnotabusedcriticismparticularlyonementionedbynumber-in-the-rereport, Number 14, warrant for $140$, passes through the hands of The mattersOfwarrantsWhichisnotabusedcriticismparticularlyonementionedbynumber-in-the-report, Number 14, warrant for $140$, passes through the hands of The mattersOfwarrantsWhichisnotabusedcriticismparticularlyonementionedbynumber-in-the-report, Number 14, warrantFor$140$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130}$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130}$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130}$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130}$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130}$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$130}$,passesthrough.the.hands.of number.in.the.record. Number 13 warrantFor$ but proper baking their not have your commonly note knowledged they had not information notice. Furnowledged him in that the actrace the during into We agree Farmer an opporal mainnot propons in deport to the Christiansen, its office, committee the January, method of. The reshow the time of employe and are the departs twice a countly and the records consider instance. minutespecific inlor portion examination. committee for far back January, 1920. during our retailed reforeman engineer's in the fore- us that laboring men leave the garage at the regular time of going to work, and in some instances as reported by the engineer, have work to do about the county yards and oil pits before getting out on the county roads. The reference to employees from the county engineer's office and truck drivers performing work in the county garage, we have no further information than that reported by County Engineer McBride. We believe that very properly the drivers should help during the repairing of trucks and that the men known as the "chain gang" in the engineer's department have assisted in some labor in the garage when their day was not completed in field engineering work. Your committee finds as to the charges made that the truck drivers, laborers and men from the engineering department are constantly working in the county garage and county yard when not employed in their regular vocations is not properly based for the reason that the county garage maintains only two men to care for twenty-two autos and seven trucks. It is a physical impossibility for two men to properly care for this equipment and keep it in its proper condition for ready use and to secure the greatest efficiency. It is highly desirable that the truck drivers be made responsible for the truck or tractor, as the case may be, and it is fortunate that they are expected and could work on their equipment in the county garage when it is necessary to be repaired or overhauled. The committee finds that the amount of money paid truck drivers and helpers at the county garage, as charged, is not only reasonable, but a low cost of upkeep, namely $17 per month per truck, assuming that at all times all work was done that should be done to keep this equipment in its proper repair. Referring to the question of rental employes is legally within the province of the board of supervisors. As an illustration of how gravel, sand or crushed rock is obtained from a county gravel pit or gravel pit maintained by others than the county where the county buys sand, gravel or rock, the chairman of your committee stated to the committee that in the case of his company, it was necessary before he could load wagons to have a permit obtained by the road boss from the county engineer and presented to those in charge of the gravel pit before they would permit the wagons of his company to drive under the gravel dump and obtain materials therefrom and that the drivers o reach individual wagon must sign a ticket showing each load separately, the number of yards in each load, all tickets being made in duplicate, the driver of the wagon turning in the ticket of the office of his company where it is collected by the road foreman once a week or when the job is completed. On these tickets there is a statement where this gravel is to be spread and each ticket is dated and numbered, and the road foreman checks these tickets with the gravel pit operator to ascertain if they are correct. The chairman further stated that they sent their teams to the pit on Tustin avenue and Santiago creek on several occasions and they were turned back by those in charge of the gravel pit because the orders had not arrived whereby gravel could be obtained. Relative to the increased cost of the department of engineering over the system used heretofore, we find the figures as reported by Messrs. Seamans and Farmer to be correct as to total. This, however, will admit of analysis to arrive at a reasonable knowledge of the increase of the cost. There has been added to the office of the engineering department an assistant engineer, two accountants, some necessary equipment and charge of the purchasing agent in which all materials and equipment of whatever nature for use in any department of the county, including stationery, books, road equipment, tools, supplies of whatever kind be stored and only disposed of upon requisition properly signed and checked by the department in which it is to be used and that a detailed accounting be supplied to the board of supervisors monthly and thoroughly inventoried at the end of each fiscal year. While your committee has stated in a former paragraph in this report that the accounting is in any specific instance which we desired were shown to us from the books and records to our satisfaction, we quite agree with County Auditor Jerome, and the accountant in the engineer's department, Mr. Christiansen, that there should be a more simplified and thorough system of county records in the count offices and recommend that the board of supervisors obtain the help of a firm of well known accountants to assist the several departments in revising and improving the system in vogue. Your committee recognizes the great task that is placed in the hands of the engineering department when we consider the many miles of road and the rapid breaking up and destruction of our new roads, the demand for repairs, the demand for more work k and greater improvement on all roads of the county and that some of the districts distant from the engineering headquarters could be more efficiently taken care of if the board of supervisors and the department of engineering would establish one branch of the work in the northern section of the county, preferably at Fullerton. We believe the party in charge of that division should be a deputy of the engineering department responsible directly to the county engineer and board of supervisors; that he should be a resi- and could work on their equipment in the county garage when it is necessary to be repaired or overhauled. The committee finds that the amount of money paid truck drivers and helpers at the county garage, as charged, is not only reasonable, but a low cost of upkeep, namely $17 per month per truck, assuming that at all times all work was done that should be done to keep this equipment in its proper repair. Referring to the question of rental of equipment to contractors and others and the sale of rock, gravel, road oil and other merchandise your committee had before it Mr. Jerome with the vouchers and orders to the county treasurer for receiving the money in several particular instances, one of which we wish to cite from the committee's records: Mr. Jerome—"These receipts are entered as you see (shows them). You will find it just as it comes on the book, then after we get a month's business these are totaled and we take the first item, county general, next salaries. We take every county general item for that particular month and total it and the same way with each fund. Then we carry but one item for warrants in our ledger." Question—"All these items go into the general fund?" Mr. Jerome—"No, these go into the fund from which they were paid. I have all the information here that is necessary for me. (Showing books and vouchers). I can go back to the department then and that department tells me where they get the money and how. Mr. Backs, the same way. The horticulture commissioner, I can check back on him. (Here is an illustration.) The city of Stanton paid us in three different payments. On April 12, the city of Stanton paid $149.67 into the county road fund, general road fund $167.56, to the county good roads fund $126.00 and to the road district fund of the third district $1742.26. Now, I might explain to you the way that came in. This whole amount came in in one voucher signed by the city clerk and Mr. McBride's office segregated it back into the funds from which it was spent." Your committee cites this specific instance from our records as one of several we examined to verify the fact that the funds are properly paid into the county and credited to the several funds. Relative to the question of the sale of sundry maps, mluue prints and surtained. Relative to the increased cost of the department of engineering over the system used heretofore, we find the figures as reported by Messrs. Seamans and Farmer to be correct as to total. This, however, will admit of analysis to arrive at a reasonable knowledge of the increase of the cost. There has been added to the office of the engineering department an assistant engineer, two accountants, some necessary equipment and office furniture, books and supplies, instruments and tools, and two automobiles. We estimate the increased cost in overhead expense to be between $6000 and $7000 for the year. We call attention, however, to the fact that the cost of the two autos should not be charged during this one year. Referring again to the report, the item of $135,540.14, we feel that we can dismiss that without comment after having examined the records and heard all the evidence possible on the question. We are satisfied that the increased demands on the road funds, the extra work done, the increased traffic, wear and tear of the roads, increased cost of material, labor and equipment will account for themselves. Our observations relative to the county garage, county trucks, county autos, tractors and road equipment and all county property of whatever nature leads us to this conclusion that the property of the county is not well guarded, is not properly inventoried and marked; that there is not an adequate system of checking in tools, equipment, accessories and supplies of whatever nature nor are we satisfied that the accounting for all these materials is as it should be, no record being kept of broken, worn out or lost tools. We recommend that the county garage, which is not a part of the engineering department, but is directly in charge of the board of supervisors, establish a thorough accounting system which shall show a complete inventory of all autos, trucks, materials, supplies, accessories therein and properly inventories be properly checked by a thoroughly competent person and a written report he filed his check on said inventory with the county engineer and the board of supervisors at the end of each and every month and again at the end of each fiscal year and that the board of su... that came in. This whole amount came in in one voucher signed by the city clerk and Mr. McBride's office segregated it back into the funds from which it was spent." Your committee cites this specific instance from our records as one of several we examined to verify the fact that the funds are properly paid into the county and credited to the several funds. Relative to the question of the sale of sundry maps, mule prints and surveying for remuneration done by the employees of the engineering department, we sought the opinion of the district attorney, Mr. Nelson. We desire to quote from our records his answer: Question—"Mr. Nelson, is it legal for any county official or employee to receive payment for material furnished to or work done for the county?" Answer—"Depends whether made on county time. If made on county time, then would be county property. If made on his own time, it would be his own private property and he would be entitled to sell them to the county or any other party." We find that the maps and blueprints in question were the private property of Mr. McBride. The surveying done by parties from the county engineer's office was done with Mr. McBride's private equipment. No criticism can be attached to the department in this respect. We sought the opinion of District Attorney Nelson relative to the legality of the increase of salaries mentioned in the report. His answer is that the raising or lowering of salaries of appointive officers and counting system which shall show a complete inventory of all autos, trucks, materials, supplies, accessories therein and properly inventoried and further that these enventories be properly checked by a thoroughly competent person and a written report be filed of his check on said inventory with the county engineer and the board of supervisors at the end of each and every month and again at the end of each fiscal year and that the board of supervisors be supplied with a complete copy of said inventory in detail, to be filed by the county clerk. We recommend that each truck or auto be charged with all materials used in repairing, including spark plugs, brake linings, belts, bolts and other materials supplied in the repair of each machine in order that a thorough expense account may be kept covering each auto or truck separately and a record of all gasoline, oil and tire mileage as well as all labor performed on each and every car or truck owned by the county of Orange and that at the end of each year depreciation be entered upon the inventory covering each auto or truck separately, and we recommend that the same plan be followed with reference to all equipment including tools, supplies and equipment of whatever nature used in the county road department. This recommendation is very obviously necessary because of the lax method in taking an inventory of the property of the county of Orange affecting the engineering department. Your committee recommends that a county store be established in connection with the county garage in J.M. ASBESTOS ROOFING GIBBS LUMBER East Broadway ANAHEIM CAL J.C.Osher, D.D.S., M.D. PHYSICIAN AND SURGEON EYE, EAR, NOSE AND THROAT—ORAL SURGERY—GLASSES FITTED SUITE 1 CENTRAL BLDG PHONE SUNSET 337 WANTED—Salesmen for 6000 mile guaranteed tires. Salary $100.00 weekly and extra commission. Cowan Tire & Rubber Co., Box 784, Chi- Johnston-Wickett Clinic Clinic Building, Anaheim Dr. H. A. Johnston General Surgery DR. W. H. Wickett General Surgery Dr. J. A. Jackson X-ray and Radium Dr. W. M. Cole Internal Medicine Dr. H. D. Newkirk Eye, Ear, Nose and Throat Dr. R. D. Alkman, Assistant Dr. H. van de Erve Pathology Dr. J. Robinson Diseases of Children Dr. A. H. Galvin Orthoopedics J. S. Ward, Ph. G. Pharmacy Anaheim Gazette, $1.50 a Year GET OUR ESTIMATE Before you build. We can furnish all the material you want for your new house and will make you the lowest possible price. 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