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Show AUDIT OF COUNTY IS COMPLETED Kecords For 1929-19,10 Found Okeh, With Some Recommendations Recom-mendations Made On Keeping Keep-ing Certain Accounts. An audit of Utah county for the calendar years of 1929 and 1930 has just been completed com-pleted and submitted to the board of county commissioners commission-ers by Wayne E. Mayhew company, certified public accountants ac-countants of Ogden. The report, as a whole, gives the various departments a clean bill of health, although a number of recommendations rec-ommendations are made with respect re-spect to the manner in which certain cer-tain accounts are kept. Eah Fund Soparate "We believe it is important, in understanding and" managing the county's ..financial .affairs, .to present pre-sent such statements as will clearly ahow the financial transactions in each fund and the current position of each fund separately," the auditors audi-tors point out. "In most instances, each county fund is, in a sense, a separate institution and the money raised by certain tax levies may be used for certain definite purposes only, and it is therefore necessary to account for each fund separately." separate-ly." Attention is called to the transfer of $52,000 from the sinking fund to the general fund, a transaction characterized by the auditors as illegal, il-legal, unless the said transfer be treated as a loan from the bond fund to the general fund. This should be made a loan in actual fact, and the financial records Bhould show it as such. iiThe audit calls attention- to the importance of complying with the but get law, and emphasize that appropriations ap-propriations shall not exceed estimated esti-mated revenues; that expenditures shall not exceed'appropriations; appropriations ap-propriations may, . however,, be increased in-creased by publishing the notice of and . the reasons necessitating the emergency. Furthermore, the auditors call attention to the fact. that it is unlawful un-lawful for any board of county commissioners to make any appropriations appro-priations in excess of the estimated expendable -revenues for the ensuing ensu-ing year. The records in the treasurer's office1 of-fice1 have been carefully and accurately accur-ately kept, and the treasurer and hfs deputies are deserving of commendation, com-mendation, the report, states. In : general, the auditor's books have been well kept, but a number of changes are suggested. i turing the two years under review, re-view, the county clerk failed to deposit de-posit his fees with the treasurer each month, as required by law, thfe auditors point out. This was criticized in the audit. In addition ; to- having this money on deposit without the protection of a depository deposi-tory bond, about $150 was lost during dur-ing the two years in uncollected interest in-terest on daily deposits. Irl; Good Condition -The sheriff's, recorder's' and assessor's offices were found to be ti good condition, and all funds were properly recorded and accounted; ac-counted; for. -, The report shows that according to, lie county's, own records-, there hag been erroneously transferred to the state road fund $6,298.41, which amount should now be transferred back to the county general fund, and the auditors recommend that this transaction be verified by reconciling re-conciling the county records with thostf of the state-oad commission. : i |