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Show COUNTY BOOK AUDIT COMPLETED HERE; REPORT IS GIVEN During our work on your audit this year the ledger accounts of the taxes receivable have been correct, ed Tor both the real and the personal person-al charges. These ledger balances are now substantiated by current tax receivable unpaid receipts and delinquent tax receivable receipts. These balances arc also in agreement agree-ment with the delinquent register of the County Auditor, which regis- ler has been verified. The records of the fee collecting offices were audited in detail. The outgoing sheriff remitted for all foes as shown by his records in his final report for the 1940 fiscal year. The records of the probate judge are in fair condition and all receipts, to our knowledge, have been accounted for. The records of the clerk and recorder continue to be well kept. These records are free from error and remittances for the quarterly reports of this office have been promptly remitted to the county treasurer. From your statement of revenue and expense (schedule S) it wi;l be noted that of the county general expense funds, that the expendi (Continued on page 8) County Audit tures of county aid and weed control con-trol funds exceeded the revenues of these funds. This, we feel, should be watched very closely. Budgets should be within ai conservative conser-vative estimate of revenues, and ixpendittu c:: should be held with budget allowances. In looking over the general financial fi-nancial condition of the county ome improvement is noted. The amount of current assets over cur rent liabilities has increased $20,-000.00 $20,-000.00 during the year. This additional addi-tional cash has allowed you to operate op-erate without the resort of tax notes which means a saving to the county of around $1,000.00 in tux note interest. The record o the county 3uper-intendent 3uper-intendent of schools was found in good condition, however, we feel that the county treasurer and the county superintendent should go over these records together at least every quarter and correct any errors er-rors which are brought to light. In general: It appears that the county funds and budgets have been watched very closely during the past year. The expenditures all funds are well within budget allowances, al-lowances, in most funds the expenditures expen-ditures are well within revenues. We feel your board has been w-ell advised and that actions have been very conservative. Warren Vickrey, Certified Public Accountant, n o |