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Show COUNTY AUDITOR HONEST BUT IRREGULAR ACCORDING TO SALT LAKE NEWS PAPER; SCORES FAILURE TO FOLLOW "RED TAPE" The audit of Beaver County accounts receives a number of inches of the Salt Lake Tribune's valuable space im a recent issue of that daily which does not hesitate to quote free criticism of the county's failure to comply with a number of "red tape" regulations regula-tions but grudgingly admits that on the whole the accounts are in order and that the affairs of the county seem' to be run with reasonable rea-sonable honesty. The Tribune account follows: H Report of an audit of the accounts of Beaver county for the past three years, made by W. T. Rein, accountant, account-ant, and filed with State Auditor Ivor Ajax, points to frequent disregard of the state laws for the protection and preservation of public funds, but does not find any further irregularities. "Section 1477, Compiled Laws of Utah, 1917," notes the report, "provides "pro-vides that the treasurer must issue a receipt for all money paid to him. With this legal requirement not being compiled with, it is impossible to state positively that all money received was accounted for. However, during the audTt every natural source of receipts was examined and comparisons with like sources of other counties were made, with favorable results for the treasurer. This matter was taken up with the present treasurer, and a good receipt form was immediately placed in use." Report Tabulates Fees The present treasurer, S. T. Farns-worth, Farns-worth, took office January 13 last, which is the closing date of the audit. The audit covered the three calendar years, 1928, 1929 and 1930. "Clerk's fees during the period audited," aud-ited," says the report, "amounted to $2S5G.43; recorder's fees, $4405.67; sheriff's fees, $595.51; treasurer's fees, $770.59. It is unusual for the recorder's re-corder's fees to be so much more than the clerk's, but of course it is not impossible. im-possible. The records of fees collected collect-ed in these offices were examined. Re-nuttances Re-nuttances of fees collected each month have been promptly made from the recorder's re-corder's office, but irregularly from the clerk. The statute provides that the county auditor shall not draw his warrants for the salary of any county officer for any month until settlement of foes has been made with the county treasurer. This caution surely applies to him as well." Urges Collection of Debts Mr. Reid finds that the state and each city in the county is indebted to Beaver county for an aggregate of $1751.80 of the cost of assessing and collecting taxes. Of this amount $1206.22 has been accumulating since 1927, it is noted. He urges that collections col-lections be made, and points out that it is easily done. The auditor finds evidence of failure of the county auditor to comply with the statute requiring that he prepare the tax rolls for the county treasurer. He notes evidence of failure to collect penalties for delinquent taxes in the aggregate of $151.99, and points out that while the treasurer should be as lenient with the taxpayers as possible, his first duty is to the county. Record of redemptions is well kept, Mr. Reid notes, but "the records of auditor's tax deeds in the office of the county auditor were incomplete. A statute is quoted which provides that an official shall be liable for leaving records "in such an incomplete condition. condi-tion. Cites Statute Violation Further, Mr. Reid says: "The statutes are violated when any county official has an interest in a claim paid for fire insurance or official bonijs or any similar matters." A "cash over" item of $543.99 is found, and recommendation is made that $130.44 be used to bring the treasurer's trea-surer's cash into agreement with the fund accounts, and that the remainder be credited to the county's general fund. The audit report makes no reference refer-ence to the county's budget, as required re-quired by statutes. Reports of auditors audi-tors of public accounts usually show whether the department are keeping within their budget allowances or not. |
