Show REGARDING AUDIT OF MILLARD since tho the beginning of january Jain inri lat 1921 10 11 thu the question of having A spec at audit of the re records cordt of billiard county has haa boun been before bogoro tile hoard of county commissioners sov say lal dinies early in tho the year 1911 1921 tind ind ct at thu the beginning or of his term eim at brank vrank paxton now tile tho present chabi man ot of tho the hoard board ol of county cominis alondra al Hlo onera ners went on ail record as aa bring being lit in favor of having i n special audit buado MAY it alao bo be aali of tile present county tre treasurer asprer and tile tho lire sont county clork that thoy they have hare recommended to tho the hoard board tit of county corn com at various times during their turin that A special audit bo be these recommendations atia made do with tile tho iden lit in view that a spool I audit made by s firm of corti lied fled public accountants would result lit IH tho the installation of a 1 lothel t tem in of account ii it being ienni truo true that tile tho books and accounts was nai tile ho yaino same old system that had buen been handed down from ono SOL set of off leers to an other tho the final audit did not wino however until the in ili 1923 1921 passed A law making it the duty ditty of the hoard board of county to have hare it a special audit of tho the financial records of tho the county made at least biennially beg beginning innig with the calendar your year 1833 1 all when this lax law aras passed tho the pro sant hoard board of county con at once comin communicated tin teate d with firms ot of certified public through out tho the state for the purpose of ob taini nir a price for having an audit made biado the best price soured aai from the arm of goddard aboy abey company cor tilled public accountants who agreed to make an audit of tho records ot of malllard county front from january lat 1817 1917 to juno june 30 1923 tor for the sum suin of 2126 00 thereupon this company was vaa awarded the audit the present officers feel that this audit hat has resulted in much good it a compote coin polte and now system has haa boon installed which if properly kept will result in accurate accounts during tile the period that this audit wag being made many ot of the tapay ta tax pay pa era arm hare asked the question if this audit would be published the entire audit iti 1 perhaps to le 0 to o be published but wo we feel falat tile the tax payer rrb a rb entitles to ta t t ip fc nors noral I 1 information thoraf therefore 0 e t tho hn ca comments of the audit li 14 to be publish d exhibits and sched schedules not published are on file in tho the office ot of tho the county clerk and tax payers tire arc welcome to como to the office of tile the county cllrk and r low tiny any of t thomp it eap alkI bits rs VIn financial ancial condition of oc county county comity general iund fund culk in county treasury juno 3 10 1933 1923 48 loha less warrants outstanding 88 net available ATall Ablo cayli cash 13 bance per pel exhibit A n GO accounts Acco unta receivable tier per schod ule tile 1 07 one ohe half of amount estimated to be f Reali realizably front from tax lat levy 0 00 total operating Bal balance tinco juno june 30 7 thero there appear not to have hato been lit tillit les of any ally consequence again fir the above abote balance ai an effort lad had leo bees mado to issue warrants on july 3 covering all known asa and these we haxe have taken tit in its as ot or jire 33 the theory of our law appe appears ars to lo be that tat axes levied slid and assessed for 1122 art are intended to cover the ex 0 benges of the year 1923 1023 and we kaye therefore included lit in the above abote balance one halt half the amount estimated to I 1 realizable bib from 1923 taxes this results remit in showing tho the financial condition of the county to tin ho very tory favorable indeed your county scents tsi to kave aye operated on tho the theory that tae taxes levied and assessed in one year sigild cover coter the expenditures nt nf the ak fal lowing year it will be seen front from itei items us thre to 0 o elshot it tit la A that we have bave with tae general fund abc acc rc ault the th comaty road hoad account prior to lr 1034 also alo the county bounty and county brair accounts the last two s J walck have been very inactive bounty bounty road expenditures were ero made front from tile the general fund prior to 1920 there Is IR on llo file in your A 4 ia office omco mn an inventory is as of autio 30 1923 0 of property pro owned by thu tho county including furniture ano and equipment wo recommend re coin in on d tho pricing of this inventory and tho addition thereto of all pur chagos quent to juno june 30 at tho the ond end of each r ich year wo suggest tho the making of 1 a I physical inventory otna and that tit alip same bo be chocked choc keil against tho previous inventory with the additions addition i thereto to yoo hoo that all county property pro porty is pro parly accounted for or fund adjustments instead of tile the cash balance of 0 2402 48 shown above tile tho county books showed n I 1 balance bal ditico tit june 30 or of only as 1 8 or less leas tiari our adjusted balance by this difference la Is due to A grent great number of 0 ail ad Juat mont entries the largest lar gost of which Is a charge against tho the state road fund for a payment front from the general fund or of omitted emitted lit in 1917 1017 sinco 1 road money has to be expended in tho the county this item can rot be classed strictly as it a reco recovery to tho the county but the following items will wo we believe constitute conati tuto actual re AS ar a result of ou on audit not net charge to the state and school account to correct ox cess credits 4 sa GO net charge to state account 3 3 no not charge to county school account 07 not charge to cities towns tit in county 63 interest on county funds credited short by banks banka 08 charges to drainage districts for advertising 15 charges to delta bank on account ot of erroneously credited discussed in connection with alth officio 40 total 37 62 comity road fund faud caba in county treasury juno june 30 1923 0 less leaa warrant not net ATall ahlo ablo cash balance pur per exhibit C 6 ono ona halt ot of amount estimated to be Reali realizable on 1923 tax levy 1 00 total operating balance Ba juno june 30 1923 lS 96 in addition to the above balance there Is to bo be returned front rom the state road commission a portion of the 26 00 advanced on OB federal aid projects in 1920 as an shown by inhibit 0 As AB nearly as an could he be determined during our examination this return la Is estimated at 11 ll ailo 00 the county road fund account it in a very badly mixed account in ID 1926 1920 tile county sold 00 par value bonds of 0 nelch 00 for the new county count court house 00 for state roads and 2210 00 for specified county roads loads A summary of the accounts representing tho receipt and disbursement of chii bond money vill b ba found in exhibit 15 As AB shown hown in la fit exhibit IM B and la in in exhibit C 25 81 of the amount realized front from the bonds wit wa trans transformed forred to the county road ace abc to this same bamo account have also been carried road tax collac tlona eions tax sale redemption and forest fees while disbursements have hate been made ut of the account tor for ste to roads ol 01 federal aid projects arid and for or county roads including roads roada specified in the bond issue and roads roada not so ake bond moneys should of couise cauree ibave been kept strictly separate for due no to the tae present mixed condition of the account it Is IK riot not possible to segregate the bond money and say just jnet how it has as been spent this much however Is IB cert certain aiu of the bounty roads in tile the bond bon issue buduo have hate ant received their proportion of proceeds front from the hale bale of the bonds bonda lit in schedule Sch elula 14 at the end of this report wo we skow show it list hat of the roads by like atao symbol used by your to Bether sether v aitio alth the amounts voted for the tao re vt roads making up tip tho the 00 IQ in other columns column we ve show aho each roads proportion of tho the final proceeds lirocco ds front from the sale of tile tho bonde the expenditures applied to ta each cadi road 1 and I alio balanco duo due ur or amount over expended oa aa ouch each the distribution ot of tho the ex henoll tures to tho the various roam road wo we havo have not vorenia lio causo lit in tin thi absence ot of adequate cost coat accounts acco unta no la is now poss llido wo we havo haro abaied this statement on compiled by your road en gindera gilio eri anil and wo submit it merely us its the best data available on oil tho the application of expenditures to dato date wo understand that your present anard ot of commissioners uro tire vory very dv de of discharging tho countes coun tys obligation with reference to those county bond ronda just as aa soon nu au it will io ho observed veil front roin exhibit 13 10 there is ia now it a balanco balance in the ilond account of oc and wo have mentioned abaro that a return of about Is 18 expected from tho road cheso aino aitio unta wo we it la is esti magod to expend on thu the county bond broadi together toye thoi with such amounts na as can lu be derived clu rived for this pur front from the county road and road accounts widows Ic naton account clash cash in ili county treasury juno june 30 31 1923 1 itaas NV warrants arrants outstanding bo not nat avail available able cash balance per Mx exhibit hibit ID D 1450 ono one llala amount estimated to lic be it cali from froin 1923 tax ta lovy levy total Opu operating rating balance lla lanco juno june SO 1923 for tile purpose ot of simplifying your account wo we have suggested that this account bo be combined with tho the general fund account tit in future from which it will still bo be possible to determine terni lne readily the results and dis dh for this purpose it ap nears livars altogether allowable to combine these accounts in alow of oc tho the fact that tho the law peptides that any unused balance remaining in tile tho widows petition account at tho the end and ot tile tho year shall bo carried to tile tho gendral gen oral fund county bo amuat interest on oil ll alisa iSa account 91 9 1 A summary of tho the bond account will be found in exhibit ac W As aa referred to lo above aboto with noo to tho the county road account the county finally sold in tho the autimer of 1920 a bond of dated october 1 1919 tho the bonds wore for court house for state roads and for specified county aronds the sale isale was waa to keeler dro bro thom therm of denver from whom tho the coriaty took certificates of deposit na aa the funds should br ba ro by tho the county in tho the rutn mor of 1921 keelor brow bros failed still owing aning tho the county in III tin the settlement ot of this claim tho the county suffered a direct loss ot of 20 00 besides which attorn at ys faed vr arf rv paid thru the county road account amounting to ba it will bo be observed front from 1111 hibit J r that hat tho the 1930 bond interest Into reat was ani from uio the bond money tho thora there wat a provi provision rilon in III tile tho bond agree ment for or a tax lory levy in US 1115 to cover two years interest A year rear s bond interest without esch alicc or other hank bank charges ani amounts to 00 lix hibit IF F BOW your bond interest account after deducting tho coat of anil and collecting and tills this funds funda proportion ot of transient snoop sheep taxes taxed the net tax collections for tha three years are as a follows foll 0 1921 1922 including redemptions ons the result of these theio assessments Is in to letai a balanco balance of in te ake acen acentino tint at juno june 30 or just aenni iho required to moet october first int interest erbst paymous pay DaYi mout nent tham no provision lias haa been nildo hru this account for or the band account for the 1930 1920 interest late roat r id the combly ti odlee un in 0 ua 11 and 1 I we ats nin arizo the treasur treasurers ers accounts elih wl h other units than tho the aou ity as three these mcco unta have hare been da eted by ue tit while exhibit J wo GL a recapitulation of all tho the trea frers accounts acco unta as adjusted aced inting v the recounting accounting in fit tho the office has been deplorably loose and inadi aunte had your our treasurer and clerks realized tile thu dati dandera gero and tho thi reslo they were taking in handling handline tho countes count coun tys ya ilu nuances ances under we no too locae m a it of records thoy they would not have dared to hold oance under uch such conditions tho the accounts havo have beon been operated opu rated on oil a single entry basis basin thore thora have been no consecutive or r adequate ru re corde of cash collections and no accounts apt representing your bank accounts with which latoni unta ro from tho the could bo be ro conci led an aa a i result nuin orous and in some boma cases errors havo buon mada and have passed unobserved per for example oa milu in tour four different years interest credits made by tho banks about were not entered in tile tha treasurer M ind uio emissions omia alom had passed unnoticed in 1918 1741 50 of 0 to orest reserve toes tm a tho for or b bi tile tho treasurer and deposited in thu tho I 1 bauk bank was wag no lit where when charged to him and tho the error passed uncorrected for or 1 more than fire nau years and thore there hid had been two changes in treasurer tit in tho the meant lino tho the 1918 tax collections apportioned early in 1018 1919 vore distributed short abort to taxing annu by again in november 19 1910 IS a vory very curious error developed A party put ty on tile wout side aide of tho the county paid hla his taxes to tho the local kocl bank the bank bent ft a duplicate deposit blip to the treasurer with tit the a tax tai notices tho the treasurer the tax notices und credited tile tho taxpayer ta apayor wo we discovered that the bank hy by lill stake credited thu the deit to ti alio to taxpayer instead of 0 to thu tho county treasurer but the latter thru to balanco balance with tho the bank never tile tho credit wo we habu fully advised your treasurer and thu the bank respect respecting ng tile the details 0 of I 1 iti t cut cin wo vo aro are not especially censuring your our treasur treasurers ers for this deplorable condition its aa they havo have simply followed tit th methods of their for or scars it IL is only that A better system has hag rot col been installed before wo we hayo have found your present treasurer very desirous dol rou to to adopt the improved methods method that wo have recommended cash shortage alter after making scores of adjustment entries covering tho the period of six and a halt half yer years at x aniano d by us wo we were able abla to ballace the treasur ern ero accounts counti ac with tha asih on hand tho bank accounts account and aid the cash items except for a shortage of which we kave hate carved ag adlist the county general fund to B shown by A considering tho the condition of nf the records record wo wei re sard gard cursives cur tery fortunate in being bang able to reduce this to so u dinall nn an amount it is not possible pos to fix tho the redpoll sivility lity for this shortage and in IB fact had a much larger jarger dr dor eloped it might not have hate been set ble to fix tho the responsibility as n batren bi tren lie past several id ministrations wo we think the danger of accepting au office under such conditions Is ont thero there were no records record available Ti libl 1 from which wo we could verity the ask balano at tho the beginning of oar ar iod january 1 1917 at the th change of tr treasurer Janu aryl ible 1910 an att empt wax mado made by the ant treasur treasurers ers to strike a balance and |