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Show i FOUR PAGE - Third District Court Criminal Cases ' and Thctnaa T. Hayes Grand Larceny D. Luhenk Taylor 425 V. Dwnsr 5600 - Raymond Stephens Iss a check against insufficient funds E No. 12439 (ON PETITION FOR REHEARING) FILlED v Ward-15- 01 March Owner Calvin L. Rampton, as Governor of the State of Utah, et al. , Defendants and Appellants. Off Tekton, Inc. -- 1359 1200 S. Swnar & E 7J 1972 Ranter Off 14th & I 1 Sherman J. Preece, as State Auditor, Plaintiff and Respondent, E Bler-1- 02 5 N On 0- -2 J. John On March Monday, manor-2- 67 550 drug c s. Bonneville - In The Supreme Court Of The State Of Utah Hook-Up- s On jlubS - Brant Jay Stephens Unlawful sale of a hallucenog-irvL- Bountiful Electricity On Friday, March 2lj, 1972 24 Oj' - Lnilip Joe balazar M. TUESDAY, MARCH 21, 1972 THE DAILY RECORD 1, 1972 L. M. Cummings, Clerk C--. Don Off Richard C 300 S Owner Eybca - J?3"46 aka l'yi-- e Tim riiolson -- Malby-3- Joa Valdez Burg 2n.i Deg. Grand Larceny Robert Renter On S On 100 & J. Barber Dave On On C. Uill Renter On Don 1400 S Irene On 8-- ion-2- N. 950 C Warr-v3- E. 36 E Owner 450 W E 67 Ownor A John Blrfc. A. E. 2 6 Gwner Greenhaty-273- Or EvariB-- l0 W 100 E 300 N Owner Bryson-3- S. 4 N. 00 We also said that it was the duty of the auditor to verify the correctof accounts before they are paid. However, the legislature has seen ness fit to create the department of finance and has specifically provided: 150 Purnrlde-2i- n . 100 Coloras C. W Renter J. Dn Charles Bangs rtsr-12- Stacey-19- 5 E 5 E. Shields-13- Renter N S. Pichard-233- 6 Renter E 4UQ E N The director of finance shall maintain a budget control system, recording the constituent elements of. the general fund and of each special fund in their proper relationship to each other and shall keep, a.l ac9q.unts.i1j balance; shall .furnish to the governor arid to" the 'legislature when re- quested reports prepared by the department of finance showing the condition of the general fund and each special fund of the state; the available cash resources of the general fund and each special fund of the state and as to each such fund the estimated revenue and anticipated time of collection, the current encumbrances, future obligations and estimated date they accrue, appropriation, Renter Off Edward Black-2- 90 W, Walsh-3- 05 Owner N Ofr Jim .ihr L- -B N. Francis-45- 3 renter Gff Gary Crewford-26- 6 300 S Owner Off John 1. B0 N. 950 Plut-9- 90 Renter Financing Statements 294631 - Off Kenneth K. S. 425 W, Off Themes A Petersen-26- 7 Renter c- -l Mcolino-215- 8 S. Elaine Dr. Qtinar Off' Van nacKenziB-26- 7 425 V - 2 W, SLC Fred, 102 E N to Zion 1st Mat Bk; Eq Cff Lon Holbrook-22- 3 S Renter E. 300 Off Calvin Gropepes-130- S. 200 W. 12 Renter Ln Stephen N. 200 Ul Hcckwell-114- 6 294634 - Jesse Brown, 6800 W 3500 S, SLC to Val Bk Tr; Cmpr 294635 - John Simmons, 1020 Denver 2, SLC to Cornn Cr Flan; lilig 2 Renter 294637 On 1 Pipe Fabricating Supply 102 E. 550 h, 3 Renter On 500 On Wallace W Bill 900 1 S 1 Durllng-79- - John Wallace, 1037 Pueblo, SI.C to Metro Fin; Chattel Mtg 294641 1255 d S. Orchard S. W. renter Off Hlnereka On S.2C0 phafer-7- 2 Seclecek-212- Dr Linda Van 425 V. 1 1 7 Chattel Mtg, hhg 294643 Renter S 1 Willlain 5 Jones-21- 1 Mill Str Renter On D - David Lee llosack, 4 S, SLC to Metro Fin; 294642 - Randy Banks, 2164 Blair, SIX lo Metro Fin; Chat tel Mtg, hhg 2 Renter Blnircum-26- r-- - Danny Turnhow, 7776 S Mdvl to Metro Fin; hhg Virginia Sherman, 6831 Virginia Hills Dr, SLC to Metro Fin; hhg 5, E W Chattel - Richard Nichols, 441 SLC to Metro Fin; Mtg 294644 - Valerio Nancy, 1054 Chicago 3, SLC to Metro Fin; ! Un Randy F, Jackeon-9- 4 W, 100 N. Renter On Fay H Srown-9300 $ Owner 75 E hhg , Chattel P. 2d (filed Jan 17, 1972). Chapter 2, Title 63, U. C. A. 1953. U. C. A. 1953. Sec. 63-7-1- 9, We, therefore, hold that those duties imposed upon the director of finance are not in conflict with the constitutional duties of the state auditor, and until changed by the legislature they properly helong to the department of finance. The keeping of books in balance by the department of finance does not impinge upon the constitutional duties of the state auditor any more than the duties of a bookkeeper impinge upon those of an auditor in any commercial venture. The auditor assumes the bookkeeping records to be correct when they are in balance unless he has occasion to investigate them and finds otherwise. The statute further provides for a pre-aud- it by the director of finance. see no conflict with the duties of the state auditor here. When the claims and the necessary papers prepared, they should be have been given to the state auditor for presentation to the 'state treasurer for payment. pre-audit- S 1 , We 294640 - S. 503 V. Renter Cff Den - Johnny Wallace, 1377 SLC to Metro Fin; hhg 294638 State, janer kor.nsn janBsp-lB'J- S E Cttner Off Irene 4 N, 294639 5, Melby-21- 22 Orchard On Prrkas-79- Carter W Utah 2d and liability accounts of the state, and the valuation account of all other state property, and shall require the head of each department to submit to him statements containing such information and data as will enable him to furnish to the governor the reports above prescribed. Blair Hope, 4196 S to City Fin; hhg Conway Preece v. Rampton, uary 2. 3. SLC 294632 - Dewitt Coburn, 740 3 S 401, SLC to City Fin; hhg 294633 5 Renter -2 2785 W, '",il obligations, quarterly allotments, unencumbered allotments, reserves and surplus; as well as the capital assets E Owner E E- The issue before us is very narrow and does not require us to hold unconstitutional the law which created the department of finance. What we do hold is that before the state treasurer can constitutionally pay a warrant, he must have the approval of the state auditor. E. Owner Off Val Richard Cheirrjlin-219-B Elaine Ur Owner N. 400 400 N 3 Off maurlcs Dn Gordon In our decision we specifically held that the preparation of vouchers was a ministerial act. Consequently, it could be performed by whatever organization the legislature might designate. The department of finance has been so designated to audit and prepare all claims, and our decision does not affect that work. In our decision we said: Renter Off Robert Owner S duties. Off Dick A earns Service Sbtlon 359 S 500 W. Owner Parkplaco & L E On & Edgehill E 400 N 5? Doler-10- 1- -B Lynn 1S00 Dennis On ' 3 Owner E. This appropriation, or so much of this appropriation as may be required is to be transferred to the Utah State Auditor in order that he might perform all those activities ultimately determined by the Utah Supreme Court to be his constitutional E Renter N 8C On Owner On E. 7 Cary Crawford-38- 0 1000 N Owner 135 E. Renter N. On Boorctealk 17 E. 400 N. 4 GO E 0 Francis-34- Bn Dee G. 1 550 N 400 1 Owner On LeRoy Hnrhert-7- 0 On 100 E Gabbert-20- On manivest-45- Liffreth-115- Ew.VoodniOors Dr On 512 Renter Jean Enrl-4Renter E E. Nye-7- 71 Arthur E. lpp - On maniv88t-45- Hills Emerald On Stout-11- Owner S Charles On C our decision ae originally given we held that it was the constitutional duty of the state auditor to present all bills to the state treasurer for payment. The defendant has asked ue for a hearing in order to enable the parties to allocate the duties of the state auditor and of the department of finance. In view of the Appropriations Act of the recent Budget Session, we think it appropriate to give some guidelines to the parties in regard to Items 32 and 33 of the Appropriations Act. These items in the sum of $882, 000 were appropriated to the Department of Finance - General Administration, and each as a part thereof contained the following direction: By On L. Woodruff On See- Edward On 1200 Hook-up- s W. 05 msrvin Putnam-- 1 95 i N Renter 500 a Bountiful Electricity ELLETT, Justice; 4 Owner Rape David Awn iVJJ.r- - liudy Valdez Toby Julian Valdez Raymond Bill On 1800 S. Timothy Loyd John E 75 Layton-9- Mtg ed The functions of the department of finance insofar as they relate to claims against the state are that of a bookkeeper. The duties of an auditor are of a higher order than are those of a bookkeeper; however, he should rely upon the accuracy of the bookkeeper's records unless there is something to alert him to the contrary. The amount of detailed work involved in checking he accuracy of the, r. bookkeeper's records is within the sound discretion of an auditor. We cannot conceive of an auditor who would ignore the calculations of his bookkeeper and undertake to duplicate all work theretofore done for his benefit. It was and is our intention to allow the state auditor to perform his duties as he sees fit. our decision we did not intend to affect the work of the department of finance in any manner other than to require it to present the approved claims and vouchers to the state auditor for his approval and presentment to the state treasurer. The final auditing function as to whether a claim is to be paid by the state treasurer thus will lie with the state auditor. By Since the state auditor has on his payroll auditors who have made post- audits in the past, we see no reason why he should take any of the funds allo- 294645 - Frank Masias, 4615 Green Val Dr, SLC to Metro Fin; chattel Mtg f '1 . j . v r.k . |