delivered the opinion of the court.
Dеfendant was convicted of the crime of grand larceny. His motion for a new trial was denied and he appealed from the judgment and order denying the motion. The sufficiency of the information is not challenged. It charged the larceny by defendant on July 2, 1928, of $216 belonging to the county of Judith Basin. The fоllowing is a brief summary of the evidence:
Defendant on July 2, 1928, was the county treasurer of Judith Basin county. On that day he issued a cheek in the sum of $216, payable to Frank C. Whittaker and signed “Yogo Lead and Zinc Co., By C. O. Ray.” The check was given in payment of salary of Whittaker and others for work performed for thе Yogo Lead & Zinc Company at the instance of defendant Ray, who was manager of the company. When the check was delivered to Whittaker, defendant said to him, “You sign it and I’ll give you the money.” Thereupon *441 "Whittaker indorsed the check and returned it to defendant, who cashed it with money taken from a drawer behind the counter in the county treasurer’s office. Defendant thereupon placed the check in the drawer from which the money was taken. The check was held in the county treasurer’s office until August 15 or 16, when it was turned over to the deputy state examiner. It was, with the knowlеdge of defendant, carried as cash in the county treasurer’s office from July 2 until August 15 or 16. An attempt was made to cash it on the 15th or 16th of August, but it was not honored. Without considering this check, the Yogo Lead & Zinc Company on July 2 had an overdraft in the bank on which the check was drawn. The largest balance in the mining company’s account in the bank between July 2 and August 20, was $52.66.
For the purpose of corroboration and to show the plan and system of defendant, a number of other checks were introduced in evidence, together with evidence that they were handled in the same manner as the $216 check. Many of these checks were executed by C. 0. Ray personally, while some were signed by “Yogo Lead & Zinc Co., By C. 0. Ray, Mgr.”
The state also, over the objection of defendant, introduced in evidence certified copies of a report and supplemental report of the deputy stаte examiner, dated April 14, 1927, and December 18, 1928, respectively. The correctness of the ruling of the court in admitting these reports is the only question presented on this appeal.
The supplemental report is the only one which is claimed by defendant to contain prejudicial mattеr. It contains these statements: “To deficit August 20, 1928, 10:30 A. M. (as shown in report September 11, 1928), $5,348.12. To illegal payments made from Redemption Fund (see Report September 11, 1928) $141.21. To total liability Mr. C. 0. Ray, former county treasurer and United States Fidelity and Guaranty Company of Baltimore (as shown in report of Septem *442 bеr 11, 1928) $5,489.33. * * * Total liability of Mr. C. 0. Ray and his bondsmen $6,200.50.”
The supplemental report was made by deputy state examiner A. M. Johnson, who said it was “made up from the files, records, boobs and papers in the county treasurer’s office.” Later in his examination he twice said “it was made from boobs, records and affidаvits,” on file in the treasurer’s office of Judith Basin county.
The defendant contends that this report was inadmissible because of the decision of this court in
State
v.
Yegen,
The supplemental report was made pursuant to subdivision 7 of section 210, Revised Codes 1921, as amended by Chapter 78, Laws of 1923, which provides: “The state examiner, or his assistants, after the examination of the affairs of any county officers, must mabe report of such examination to the board of county commissioners and to the county attorney of such county, within thirty days after such examination; and if any violation of law or non-performance of duty is found on the pаrt of any county officer or board, such officer or board must be proceeded against by the county attorney of the county as provided by law.”
That the report is required by law to be in writing is plain, when consideration is given to Chapter 81 of the Laws of 1927. This Chapter provides: “Upon the reсeipt of the state *443 examiner’s report covering the examination of the affairs of any county, it shall be the duty of the board of county commissioners of such county, to have such report entered and made a part of the minutes of the next regular meeting of such board; providеd such report shall not be published by the board of county commissioners as a part of the minutes of its proceedings. Provided, further, that the state examiner shall, at the time such report of examination is forwarded to the county commissioners, send a like copy to the official newsрaper of the county for publication. Such publication shall be had once in the official newspaper forthwith, and shall be a charge against the county at the same rate as provided for in the contract for county printing for proceedings of the county commissioners.”
Since the law contemplates that the report here in question shall be in writing, it follows that the above-quoted language from the case of State v. Yegen, supra, is not necessarily determinative of the question of its admissibility.
Section 10570 of our statute provides: “Entries in public or other official books or records, made in the performance of his duty by a public officer of this state, or any other person in the performance of a duty specially enjoined by law, are prima facie evidence of the facts stated therein.”
The precise question before us is this: Are entries madе in the report of the deputy state examiner “entries in public or other official books or records,” within the meaning of section 10570? The adjudicated eases are not in accord on the question of the admissibility of such reports. In Oklahoma they have been held admissible.
(Hays
v.
State,
22 Okl. Crim. 99,
*444
Our statute, section 10570, it should be notеd, does not relate to entries in reports of public officers, but only to entries in books or records. We think the rule applicable here was correctly stated by the court in the ease of
Commonwealth
v.
Slavski,
We think the report of a deputy state examiner as to the result of his investigation of a county office, while possibly admissible for certain purposes in a proper case, is not a public or official book or record, within the meaning of section 10570 and that it is not admissible as evidence of the facts stated therein. The reports are simply intended for the guidance of the county commissioners and county attorney and, in themselves, are not a source of evidence as to the facts stated in them. The legislative scheme for making and publishing these reports was designed for the purpose, also, of advising the electors of the county of the faithfulness of their publiс servants.
The books and records in the office of the county treasurer were the best evidence of the facts disclosed by them, and the objection to the introduction of the report on the ground that it was secondary evidence merely, should have been sustained. Furthermore, the suрplemental report is objectionable for another reason. It is shown to be based upon “books, *445 records and affidavits.” What the affidavits contain or by whom made is not apparent.
The supreme court of California, in the case of
Ogilvie
v.
Aetna Life Ins. Co.,
In
Hale
v.
Cole,
But it is contended by the state that the report is admissible because, in effect, it constitutes the result of an examination of voluminous records by an expert accountant.
The rule is that where a fact can be ascertained only by examination of voluminous records, a competent witness who has perused the entire mass may state the net result of his examination. (Wigmore on Evidence, 2d ed., sec. 1230; Jones’ Commentaries on Evidence, 1st ed., sec. 206;
State
v.
Olson,
(Utah)
But the difficulty here is that the deputy examiner was not asked regarding the result of his examination, but his written report was introduсed as a substitute for oral evidence. This may not be done, particularly where, as here, the report was based, in part at least, upon affidavits. The only evidence given by the deputy who made the report, aside from the report itself, was that the item of $6,200.50 specified in the repоrt as a shortage included the check of $216. This evidence went in without objection and was obviously not based upon hearsay, for the witness testified: “This check was given me by Percy Goyins [the assistant county treasurer under defendant Eay]; in making the figures this check $216 was included in so far as it had to be eliminated because there was no cash that could be delivered for the check.”
The written report of the deputy examiner, under the circumstances here disclosed, was not admissible in evidence under any theory.
The contention is also made that under the circumstances of this case the judgment ought not to be reversed even though the report was improperly received in evidence. It is asserted by the state that the admission of the report, if erroneous, was harmless. We think this contention must be sustained. Technical errors and exceptions which do not affect substantiаl rights furnish no ground for reversal. (Sec. 12125, Rev. Codes 1921;
State
v.
Prouty,
Defendant was charged with the larceny of $216. He did not attempt to explain the transactions disclosed by numerous checks introduced in evidence by the state other than the $216 check. There was evidence that defendant made statements to witnesses for the state that his shortage was thirty-eight or thirty-nine hundred dollars. This evidence went in over objection that it was not shown that the statements were voluntarily made. The evidence was properly received, for the record shows that no inducements or hopes were held out
*447
to defendant and no promises or threats were made. Whether the statements be regarded as confessions or admissions against interest, they were admissible under the showing made of their voluntary character.
(State
v.
Stevens,
Evidence of other items of shortage was admissible solely for the purpose of showing the system pursued by defendant and to show criminal intent and the court properly instructed the jury to that effect. He denied the larceny of the $216 and tеstified that he paid the cheek in that amount from his personal funds kept in a private drawer in his office. He testified that he had borrowed the money from Robert Brooks, and Brooks corroborated him in this respect. The only issue tendered at the trial was whether defendant paid the $216 with county money. No issue was tendered as to other items of shortage. The only purpose of the report was to show items of shortage other than the $216 item. The oral evidence of the deputy examiner, which, as above noted, went in without objection, is the only indication that the report included the $216 check as part of the shortage. Since the defendant did not dispute the evidence offered by the state that there were other items of shortage, he was not prejudiced in the least by the report.
The evidence showing that defendant admitted to state’s witnesses that his shortagе was between thirty-eight and thirty-nine hundred dollars, and the evidence of other cheeks handled in the same manner as the $216 check, being uncontradicted, established conclusively the system of defendant and the criminal intent without the report, and hence its erroneous admission in evidence under the circumstances was not prejudicial to the defendant.
Accordingly, the judgment must be, and is, affirmed.