Show URGES NEW METHOD OF I ACCOUNTING Special Auditor F. F J. J Sullivan Suggests Changes in Handling Hanling Han Han- ling cUing County's Business I FINDS FINANCES STRAIGHT Report to Be Filed Will Suggest Bu Budget get System and Better Better Better Bet Bet- ter Records revision re of or the accounting account account- C J Ing system of ot Salt Lake county count keeping of more accurate and systematic 85 records In most of ot the county count departments creation of a purchasing department nt Inauguration of ot a n budget system tem and numerous s other changes cs In Inthe inthe the thc general system of handling handling- the county's business arc are to be mended It is understood In the re report report report re- re port of ot Special Auditor F F. J J. J Sullivan an which is due duo to be bo filed tiled with the tho county commission Thursday The work of ot the special auditor In checking the accounts of ot the county count and Investigating the methods employed employed em em- b by the count county officials In handling county business Wits was completed corn com yesterday Nearly eart all of ot the tho re report report report re- re port o of ot the special au auditor had been written b by last night and today tOOn It will willbo willbo bo be In the hands of ot the printer This work is to be bo completed b by Thursday afternoon the tho auditor expects and the thc report will then be filed with the count county commissioners The auditor declined to give Rhe out In Information Information information In- In formation aa ns to the the- contents o of the tho re report report re- re I port pot yesterday taking the stand that It should go to the commission first I but from Crom an authoritative source In Information Information information In- In formation was Rained gained as to tho the general recommendations It was learned that the auditors auditor's check of ot the county's counts finances proved that everything e In that line tine Is o. o k that a proper accounting o of ever every cent of at receipts and expenditures has been made and all nIl financial l transactions have havo been correctly n accounted for Cor but tho the auditor disapproves of oC man many of ot tho the methods b by which accounting Is done I and records are kept In the various de de- de I. de-I. Accounting System Obsolete I The Tho report will claim it Is said that system of ot accounting In use In the county count is long lonE out of date It Is the same system that was wa waH as H used ed when tho the count county was In Its Infancy and now that the count county and Its business have havo grown It Is inadequate for the situ situ- Ho lie recommends that a new and up-to-date up 8 system tem u of accounting and record keeping be bo Inaugurated throughout Especially I Is this needed It Is asserted In the systems In use useIn useIn usein In the tho of offices tic os o of the tho auditor and treasurer treasurer treas troas- and In the methods method of handling the related Inter-related business of ot the two off offices There are one ono or two exceptions exception but butIn butIn butin In practically all all the tho departments of the count county It Is said tho the report will condemn the methods of ot bookkeeping as out of ot date dato and inadequate for modem modern modern mod mod- em ern needs The country's troubles trouble in a financial wa way are attributed largely largel to the lack of ot proper modern systems of accounting accounting account account- ing and record keeping To remedy this a 1 budget system of ot handling finances and providing for the years year's I work worl of or the count county Is needed It Is la stated ted Under tho the present system It Is pointed out there is no apportionment of revenues revenue and funds among tho departments de departments do- do no estimates of the ther's years year's cars car's rs r's needs cr or allowances to cover them with the result that there Is a tendency on the tho part of ot the departments to Incur expense during the first half halt of the year at a pace that leaves It financially embarrassed during the latter half hall of ot the year and to leave the count county in a position where It Is necessary to Issue notcH notes to the banks to provide provide pro pro- vide ido funds to carr carry It over until the tax mone money comes In at tho the end cf ef the year Kor lor A Kent Agent The Tho report will recommend It is understood understood un un- un- un that county pui purchasing chasing should b bo be centered In a purchasing department through h which all departments would secure their supplies It Is observed that un under er the statutes the auditor is required to handle handlo purchases ot of printIng printIng print- print Ing log and and stationery and that a legislative legisla legisla- tive act changing this law would have to be had before this part of ot tho the purchasing purchasing purchasing pur pur- chasing could be bo centered In a n. purchasing log ing department But It Is 18 contended that other purchasing should be handled handled han han- dIed under one head for tor all departments departments departments depart depart- ments Under tho the present arrangement such purchasing is left in the hands of ot the various departments The report It Is understood has consIderable considerable considerable con con- criticism to make mako as to the methods of oC r record cord l keeping In some of ot the tho county departments and complimentary compU- compU remarks s t to make mako about tho the records kept and the system followed In some somo other departments It Is understood that ono matter which will wIH be treated In the report Is the method of ot accounting and record under which furniture and office sup sup- pUce plies are purchased for the various de do- Under the present accountIng accountIng account- account Ing log 8 system stem all such articles are lre charged under the tho buildings and grounds fund Th The result It Is pointed out Is that when furniture cr or fixtures are purchased purchased purchased pur pur- chased for tor a department it Is merely merel charged to tho the Buildings s and grounds account There Is ia no charge made against any department It Is said ItIs It ItIs ItIs Is pointed out also that furniture and fixtures under the present system mn may be transferred from department to de department without record cord and neither net nei ther department Is charged or credited because of the th transfer |