Show STATE AUDITOR REPORTS CONDITION OF CO BOOKS at the request of 0 the county commissioners state auditor mark tuttle made an examination of the records of this county and submitted a written report to the commissioners which they considered at a special meeting held last friday evening it itis ia the sense of the board to make an audit of the county records ch ia also suggested in the report of mr tuttle the critien report odthe of the state auditor the trans transcript ciet will herewith publish verbatim june aj 7 1922 lion hon board of county com commissioners in is sio sio ners thoele tooele county tooele thoele utah gentlemen in compliance with your request I 1 have made an eldman aaion of the records of your county and beg leave to report that the records as kept by the county auditor andt and treasurer T aa surer do not comply with the law governing the accounts to be kept in these offices subdivision 6 of section 1476 1475 compiled laws of Utah 1917 relating to the duties of county treasurers Treasur ers provides as follows so keep his books that the amount received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts and the whole receipts and expenditures shown in one general or cash account your parity treasurer ha has only one account which shows the total balance in the county treasury and no accounts are kept by her showing the balances in tho the individual funds no cash book is kept by the ahe county treasurer showing the cash on hand which record is necessary in keeping an accurate check of the hecei receipts pt and disbursements of your county when war warrants are arc presented to her for payment she stamps the same approved for payment vu but sh she e does not direct which bank banic is to pay the same and therefore cannot check her disbursements until after the warrants are paid all warrants avid paid by her should be entered in a disbursement record and an account kept with eath each disbursing bank which should at all times show the balance to the credit of the county if it is desired that more than one bank should pay county warrants stamps should be provided one for each bank and when warrants are presented to the treasurer for payment she should direct which bank is to pay the same the count county A editor Aud itoi keeps separate sep ra rate te fund accounts in his office but an accounting of these funds should also be e kept in the treasurers Treasur ers office section 1650 1550 compiled laws of utah 1917 provides as follows Th the bAudi auditor mu must st keep accounts current with ofle ane treasurer it being intended that one office offic e check chec k against again atthe the other tho the balance to the credit bf any fund pus as shown by the auditors books plus any outstanding warrants should equal the balance to the credit of that fund as shown by the accounts in the county treasurers Treasur ers office no ledger accounts ars are kept in in the county 0 office mee showing the out co continued n n aed on last page A continued from 1st ast page standing warrants which ac counts are absolutely necessary to check against error these accounts should be set up and each month checked with the actual warrants outstanding as shown by the warrant register I 1 also suggest that the county clerk change the filing system in his office so that all claims paid shall be filed in consecutive order and that no disbursements bur of any kind or nature be made unless a voucher is prepared fully itemizing the expenditures di tures when the warrant is redeemed and returned to the clerks office it should be attached boand to and filed with the voucher at the present time the claims paid are filed fil edby by months making it difficult to locate any boycher covering expenditures made from an examination of the records of your county it also shows that certain of your elected county officials for the years 1919 20 received large amounts for salaries in addition to their salaries as fixed by law section compiled laws lawi of utah 1917 as amended provides in part as follows tile the salaries herein provided for county of ficera fibers shall be full compensation for all services of ever kind and description rendered by the county officers named herein it is your duty to see that all such illegal pay menta menti are vald back to the county in view of the fact that the amount due each separate fund of your county will have to be carefully audited before they can beset be set up in the records of the county treasurers Treasur ers office as she must be willing to assume the payment of all such balances I 1 suggest that you have a special audit of the accounts of your county in conclusion I 1 wish to th thank ank your honorable board and other county officials and their deputies for the courtesy shown me and the assistance rendered in the examination made by me respectfully submitted MARK buttle state auditor |