Show OF COUNTY BOOKS IT MADE 1 f r Utah Oct 1st let 1925 Parowan t herewith hand you report of the theA the I A. A County books and reds re- re iron I Of I S ds from March larch ht 1st 1024 to June lOti 1925 a period of 10 months nil Tina audit si II In compliance with the millions of law as given on on page of the laws of Utah 2 2 28 or 1923 a The He books and records in the fol- fol ng offices were audited and the and recommendations are adit udit notes Dotes with of helping the of- of make male their work more borough more pleasant and more ef- ef tot I COUNTY RECORDERS RECORDER'S OFFICE in in A Avery very commendable thing the aunty Recorders Recorder's office is the way wayn waya n a which the work is kept up to date Here there Is a great deal of copying in he be work of this off ire and this this' is 5 art lep tip Op with in such a way that when u in Instrument is filed it is a very few days there after An As Improvement in the keeping of I curate account of fees is noticed me lime last audit A very few mistakes were found ad md they were of a minor nature fm tees p pad di to the County luring larinI the 16 18 months month of the audit nn were a a a r I COUNTY CLERK AND AUDITOR la In this office the following b books ok fen vere audited Probate R Record cord of ot Actions A is Civil lema- lema of Actions License Book lage License Book and and Fee 3 Soot ok These books are arc in good condition 3 an oversight two marriage license licenses m ees s and one civil case fee had not leen leeD n entered in the Fee book and in mother cather instance the clerk had barged himself t twice with the same ee ut aside from these minor mis- mis ales ates ea the h books were in good shape hape w nu an sit tees fees entered and remitted to He County Treasurer The Tho Clerk had collected lining bring the 16 lO months covered by the nit edit Warrants issued in o of I services are still carried carried's a s the tho general fund These warrants I hould be charged on Indigent fund Would recommend that in entering ees J on fee book that each each amount amount be fiend and not in l as this makes makes' it easier to heck bolt each fee received I I AH All claims paid by the County were aad sad in most cases were Vainly W b stated giving particulars of ervice rendered In accordance with aw av In order how however ver that the I may thoroughly under land kid just what the law demands re- re all expenditures will quote I I ram wm Section 1427 regarding dis- dis of public funds The Board Doard of County Commis- Commis a doners shall not hear or consider any of any person t the thenor panty nor shall the board credit r I allow How any claim or bill against II he k County unless the same be item- item ell rIving giving names dates and particular il ar service ervice rendered not Until It has hasen en Passed upon by the count county aud aud- tar bu- If the claim be for service of it shall st state k the character If f process Diocese served upon whom the theof amber of days engaged and the theof amber of miles traveled if for ma- ma furnished to whom by Iy whom hom 0 J whom horn worn ordered quantity and price lined greed upon noon I would especially recommend end that r Ie Clerk werk and Treasurer check their POoh hat together every month to see T there were Is an agreement between funds the only difference being aN outstanding warrants be Io b duties reading tading the statues regarding 0 of these officers it seems Ill to carry them thorn out unless s monthly check checkIs is made CO CONTY TY SHERIFF The Sheriff has collected and reU reo reto re- re o U to the Treasurer Jn In fees g the I hit Ii a time covered by audit 1 the Sheriff mis- mis by a I take lake turned to the Treasurer Treasur r whereas he the books show only were due Greater distinction should be made in showing the year in in which fees are paid The day ond and month are arc given but not enough attention is given to the year in which remittance is made a a JUSTICE OF TilE THE PEACE After examining the dockets of the Justice of the Peace of the County I would like t to recommend to the Commissioners Commissioners Com Com- missioners the following change in system now followed by them Every Justice be furnished with suitable blanks on which to report all criminal cases brought before them This blank will show the disposition of each case the fines collected and remitted the cases turned over to the Sheriff to collect also cases appealed to the District Court The County Attorney report all criminal cases to the auditor in order order order or or- der that he may check such with the Justice reports and and and- follow each case until the fines are received or the case otherwise disposed of It seems to me in order to bring this part of the County's accounting system up to the standard of the theother theother theother other departments this is imperative COUNTY TREASURER The assessment assessment rolls recapitulations recapitulations both regular and additional asa assessments assessments as as- a by Districts Ca Car Co taxes total taxes collected an and total relief granted were were carefully checked and followed through the treasurers treasurer's Journal and on to the f fund nd accounts of the Led Ledger er Every item of Debit and Credit were checked both on Journal and Ledger These books are accurate and in good condition All other funds were checked and found to have received their proper credits for taxes tax sale uh and ana charged with WHO wun the fie ine various items of relief I The State and State school fund District School Fund City funds for tor all cities of the County have received their proper credit for taxes tax sale redemptions s and charged with the different different items of relief relief and refunds Checks have been sent to the State auditor Treasurer of oC the School District District District Dis Dis- and to the Tres of the tho various cities in settlement of of their accounts Forest Service receipts and disbursements disbursements disbursements dis dis- are arc also the District School fund and the County Road Statue Treasurer for the State Road fund i Transient Stock receipts and disbursements disbursements dis dis- are also correctly taken care of according to law I The County Treasurer and Clerk are ore now making remittance to the State Treasurer for the State Road fund by Treasurers check instead of by County warrant This will be a great Improvement over the old way I COUNTY HOSPITAL FUND t The clerk and the treasurer of the Hospital Board has been keeping a warrant register as as s recommended on our last laet audit report and since February Feb 1925 has been keeping a cash account Examination of these books however shows that they are not accurate accurate ac aCt curate and cannot be relied upon The clerk and treasure does not receive re- re any compensation for this work and it seems too much to ask aek that it be done without pay I recommend that section 2773 page of or the Compiled Laws of Utah be followed out with regard to o the County Hospital Extracts Extract from this section are as follows The County Treasurer of the County Coun Coun- ty In n which the Hospital is located shall be Treasurer of the Board of Hospital Trustees The Treasurer shall hall receive and pay payout out all moneys money under the control of the Board as ordered ordered or- or dered ered by it and shall receive no compensation compensation compensation com com- from the tho Board I All moneys received fl from om such I Hospital I shall be deposited in th the e Treasury of the Count County to the credit of the Hospital fund and paid out only by warrant drawn by the Auditor of said county on properly authenticated authentic authentic- vouchers of the Hospital Board I would recommend the following order be followed When the Hospital Board Doard pass on bills the clerk indicate on each If necessary just w what at the expenditure Is for and then mail malt to Eo the county auditor The Auditor issues county hospital warrants after arter entering them on the hospital warrant arrant book The Board will ill then have a complete record of the purpose for which each payment Is made The j The County Treasurer will receive warrants from the bank as at present resent and Keep the Hospital fund account The auditor can catl make report to the Board when ever necessary so they will have information they need in conducting the expenditures or other matters of the institution This will wiil fulfill the law governing County Hospitals and make the accounting accounting ac ac- counting system on a par with the theother theother theother other funds of the County furnish the necessary information regarding expenditures and in no way Inconvenience inconvenience Incon incon- nce the Board INTEREST AND SINKING FUND This fund shows a balance of which is eu sufficient fi lent to meet Law requirements on this fund accordIng according according accord accord- ing to outstanding bonds This money is fa in banks of the County and is drawing drawing draw draw- ing 4 per cent interest I wish to compliment the County Commissioners in having made such an excellent record cord in the matter W borrowing from one fund to another No borrowing has been necessary which shows good planning and adherence adherence adherence ad ad- to a safe rule I th that they will will continue continue to Improve on a a. a budget system of making making mak mak- ing their expenditures they will find that experience will prove that by planning ahead and taking into consideration consideration consideration con con- the various requests of each department that money can be saved by the county and a higher standard of efficiency secured a r TREASURERS TREASURER'S CASH BALANCE In balancing the Treasurers Treasurer's cash on hand with his several funds we find I that he now has a surplus of cash rash on hand This represents accumulations made by errors in tax collections and may bo be increased or reduced as there are errors come to light w FINANCIAL CONDITION OF IRON COUNTY The county has an nn excess of Resources Resources Resources Re Re- sources over Liabilities of a FURTHER RECOMMENDATIONS That the Clerk balance his warrant warrant war- war rant lant register each month so that this register as also his fund accounts will ill show how balances balances' according to all warrants warrants war war- rants rante issued and the Treasurer as as aG a at present by warrants cancelled This This will give a definite check each nth as the difference in each case will re represent represent represent re- re present the outstanding warrants One of the tho most important duties of the Clerk is fa the taking cure care of all al kinds of Important papers and do documents docu docu- u- u ments whose loss would cause untold untold untold un un- told trouble to county and to indi indi- So important is this phase of his work that it is only by means of the best for filing such papers can this be done effectively It is still stil necessary for him to use some old wooden pigeon holes which are Inconvenient in inconvenient inconvenient In- In convenient unsafe and ory I believe the County could make no better investment to improve the efficiency ef efficiency efficiency ef- ef of its accounting and filing these cases than to replace system m which are far from Ire fire proof with modern modem filing cases casee I recommend that one such filing case be purchased at once and that others be be added as the County i Is Isable isable able to secure them Also that a book case be purchased to take care of the Law books and Utah reports in the Judges chamber The Treasurer also needs a counter count count- from er cr In order to restrict the public that part of his bb office in which he works and to furnish him room fo for tor his books which are of unusual size This is important and this counter counte should contain roller roner shelves for th the books to he needs easy access and drawers for use in filing important import import- ant papers paper needed fo for reference The helpful attitude of t the County officers in very fine and ad the Count County Is s to be congratulated on having of Off whose desire and effort is to help the people in every possible way Respectfully submitted W W. I L I. ADAMS ADAIS Auditor I |