The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1861-03-28
REPORT
To The Board v S4pervtsors Of Cedar
County. Iowu:

To The Board of Supervisors Of Cedar
County, Lwu:
The undersigned, standing committee
on Treasury and Ir.asurcr's Accounts
IN accordance with the requirements of .
d resolution passed a. the January meet ,
ing of your honorable body, requiring !
SAID committee to make settlement with /
the present Treasurer Of said county, and !
report at the rex, meet NJ OF the board !
most respectfully submit the following
report Of their examinations.
The treasurer being the collecting
agent of the county, has charge Of the
following funds, viz: The State Fund
(of the county,, The County Fund, The
Railroad Fund, The County School Fund
The Temporary School Fund, The inter
est Oh the Permanent School Fund, The
Permanent School Fund, The Township
School Fund, The Township School
House Fund, The Sub District School
House Fund, The Township Road Fund,
and the Swamp Land Fund
Your committee found the task Of cx-
aiming al! these separate funds far from
pleasant ono. LIST. We had to make
ourselves acquainted with all the laws
governing the action Of the Treasurer
with each separate fund. I'd Wa had
, to make ourselves familiar with the books
OF the Office, or in fac, with all the books
Connected with the financial department
Of the county These books were no:
always Of the most satisfactory character
:, Your committee were unable to tind any
y. account between the county and the
Treasurer of any Of tho 'unds except the
permanent school fund aud the interest
o thereon, Al 'ther accounts have been
j.. kept ly recording the reports of the
Treasurer in the county records Of the
, uiges cl.ice, and even this has not ia
q all cases been done. The system Of book
: keeping in the Treasurers office is far
: from satisfactory. The whole general
revenue account is kept in single book
:, used for the FIRST and only entries. show
ing the receipts as au ordinary journal or
| bIotter There is no checking accoun.
whatever, 30 posting. To ledger; there
/. is no way Of discovering an error except
) by general review--uo way of corrcct!n .
except by the original entries one
/ error in receipts might run through
. the footings Of an entire term of flee
and no way OF discovering it. Then the
% footiugS OF ,ecci pts aud disbursements
j. cover 50 many figures tina; it makes the
e liability to create errors very great Til +,
j., should not BE-, There should be spmc
SYSTEM Of book keeping adopted by which
a mistake could be detected otherw ,e
than by reviewing tie original entries.
Your committee were Informed by the
Treasurer that, he had ne:cr made a cash
Y balance since he came into the Office
. hence the advantage gained by frequent
, cash balances in detecting errors is en-
6 ,;rely lost, and there might be def
cheney Of cash in the Treasurers hands
q to meet the charges against him of humid
reds Of dollars, and no, be discovered
until the Gual settling up at the close Of
his term Of .itice. Your committee dc
!, not propose 10 suggest any system O:
y book keeping that should be adopted, but
Il wish to call the attention Of the Board
), to the fact
Il appears from the books that the
e various ex. Treasurers have been in the
habit Of receiving partial payment or
taxes, and not giving receipts; these
: partial payments are received and cred
J, | tied Oh the margin Of the tax book, an.
J. no account kept Of them until the bal