The Democratic press. [volume] (Ravenna, O. [Ohio]) 1868-1901, 1890-12-24

is any irregularity on the part of the auditor
or treasurer which the commissioners have
iI3I and the latter part of section iI29 tor a
special examination of the auditors and treas
urer's accounts whereby a competent account.
ant familiar with the Dinutiae and detail OF
the work and the system OF bookkeeping, may
be appointed to examine said accounts. This
examiner at least should be enough of a math-
meticiau to add a column of figures and have
sufficient kno leds G of bookkeeping to distin-
guish the debit from the credit side of an ac-
Referring to report of committee.
Second Item. Saidic Im mmissiOners' re ort
does cover and include all 'he financial tran
sactions OF the commissioners for the year end
ing September, 1890, at least no omission has
been pointed out.
Said report does not contain any statement
of receipts or balances nor is such statement
any part of the financial transactions' OF said
board, but is the clerical work of the auditor
ard treasurer
the auditors exhibit of receipts, disburse-
in accordance with section $50, and the audi
tors settlement with the treasurer showing
balances in each fund as examined and ap-
proved by the board of commissioners was laid
before the committee for examination and ref
eTence and it would appear unnecessary to
embody itin the report and publish it again.
tor ALLOW ed one dollar per month too much
salary 10 that the enuu Grafton of SIG male in
habitants was ca led $500 instead of SlOO. Sec
tiOn 1872 provides that the commissioners in
determining the auditors salary shall be gov
ment on this is unnecessary.
Fourth Item Said commit e report errors
in the payment of some eleven different
ders. From the phraseology one would infer
that the treasurer had paid more or less than
the warrants called for. 1t is presumed they
intended to convey the idea that the bills or
| claims allowed contain errors in extension or
| footing. Many of them contain no errors
whatever. Some of them the commissioners
| have nothiC g whatever to with and all lex
| Cept perhaps one or two had been corrected
| by the auditor and the correction noted on the
| claim.
| Fifth Item Said committee report the col
| lection of school funds in Hiram, Nelson and
| Ravenn5 in excess Of the certificate therefor.
| This is true and l presume all of the funds
| over un or fall short, it cannot well be other
| wise. However this is no part of the ''commiS-
sioners' financial Transactions but it is the
clerical work of the auditor and if errors there
| be.the auditor is alone respoG sble for them,
Sixth Item. The law does not require the
auditor to make the con miss oncrs' annual e.
port. It is simply question of economy, be-
ing considt red cheaper to pay the auditor Tor
the work than to pay the commits sioners' S9.OO
a day while working at it. As to the road lists
section 4I33 only requires the auditors to fur
| nish the names and amount of tax. 1t appea' s
the public service req lireS that II description
| of the lands with the number of the lot, num-
| Der of acre and value should be supplied and
board being of this opinion ordered the audi
| tor to furnish the same with full understand
ing that he was to be paid for service. as he
| would be paid for any service he was not re-
| QIIired by law to perform, if said service was
burdensome.
My predecessor before leaving the Office put
in claim for this service in the sum of S24OOC
which was IT jected on the ground that il was
retroactive in character and the work unau-
thoriZed.
Much of the foregoing could have been ex-
planned possibly hSd not pains been taken not
to submit 1t to the auditor for explanation.
Respectfully submitted,
| S. K FREEMAN,
| County Auditor.