The Wichita daily eagle., 1897-11-23

shortage t0at now appears, ana W1llc
On the subject OF fees 1 win call your at
tentfon to another item that has come
under my notice during this examina-
ton, and that is the fee provided for
in section 1920 compiled laws 1889, and
which reads: For making out list OF
land for the printer or TO De posted.
cents for each tract advertised On
your tax rolls l find the charge for ad-
vertising on lots Is cents, on lands 50
cents. The printers fee Is 10 cents on
lots and % cents on land. This Your
treasurer has been charging for list OF
printer on lots cents and on lands
10 cents. l am advised that these
amounts have not been deducted from
salary, as provided by law, but should
be. This item will amount 10 thou
sands OF dollars in a very few years and
should be SO guarded by you as board
of county commissioners that this may
not fail 10 get into the county fund L
say il should De so guarded by you as a
board for the reason that the law makes
il your duty 10 see that this is placed
upon the fee book and deducted from
the salary each quarter, and our su-
prer11e court has decided that If you do
not do this you are barred, AFTER three
years from the date report Was due, by
statute OF limitation in recovering the
same in a suit at LAW. If you are not
familiar with the provisions of the law
/ will call your attention to section 3e2o-
3O21-3O22-3 3025 and 1926 complied laws Of
1889. 1 call your attention TO this matter
for the rea son I am informed that the
period covered by this investigation.
In my examination wherever the treas
urer was entitled to credit have Civ
en- him the same and they are included
in the balance sheets One item is for
the amount Of s4,030.oS and happened
from the fact that no account is kept
by either the clerk or treasurer with the
Fiscal Agency, New York, as should be
done. On January 2S. 1894, the county
treasurer remitted to the Fiscal Agency.
New York, 81 .03O.03 on Kansas National
bank check No. 492 for payment of inter-
est ON c., X G. n. refunding bonds, the
receipt Of which is duly acknowledged
by the Fiscal Agency. On June 20, 1894,
the county treasurer remitted 10 the
Fiscal Agency, y. Y, S11,177.37. 100000
of this IS remitted ON Kansas National
bank check No. 649; sS.177.s7 is RENTED
on Fourth National bank check No. 335.
This remittance included as the state
ment in the copy book OF letters and
cash book show the sum of S4,cS0.03 for
payment Of c., K. & y. refunding bond
interest. The receipt of this amount
was duly acknowledged by the Fiscal
Agency. On July so, 1894, the county
treasurer remitted TO the Fiscal Agency,
n. Y, the sum OF s4.03O.03 Tor payment
bonds ON Kansas National bank check
No. 6ss. This amount was duly ac-
knowIedged as received by the Fiscal
Agency. The county treasurer's ledger
on page As under the heading &C. X. &
n. refunding bonds does not show the
charge for the remittance made on jan
uary %, 1894. 1t does show under date
OF June 29 charge Of s4,o30.03 and e
similar charge of s4,08003 is made on
July 29. 1894. The interes, on these bonds
is payable semi-annualiy, January and
July. The amount was RENTED three
times for this year, two of which are
charged. This balance is now in New
York to the credit OF the county and can
be Withdrawn or used in the payment OF
interest in January. At the close Of the
period covered by thi. investigation the
statement Of the Fiscal Agency shows A
credit to the county Of ss.656.35. You
viii probably ask why it does not show
:he s4,0SO.03. This will call for further
item Of shortage. On June s, 1896, there
was remitted to the Fiscal Agency TO
the credit OF Kechi, Valley Center and
Eagle townships bond interest the sum
of s74S.13 on Fourth National bank check
No. 919. There was charged against
these accounts the sum OF Sl,05l.32, max
ing this remittance short in the sum Of
s303.19. The amount due from these
townships was the amount charged on
the cash book and ledger, to-wi.:
s1,0o1.32. This amount no doubt was
taken from this surplus amount by the
Fiscal Agency 10 make up THE short re-
mittance. This with the commission
and a stray coupon or two accounts for
the Fiscal Agency statement. When
money is sent to the Fiscal Agency, y.
Y, IL in excess of the amount required
they do not return il unless called upon
to do 50. When cent to the state treas
ure- his policy is to return same. A let
ter from the Fiscal Agency says they did
not return this remittance.
My report i. now much longer than
had intended making, and l omit from II
matters / might give. / also omit my
findings as to the claim OF the city
against the county for the reason thai
you no doubt will desire TO consider the
same and advise with your county at
torney before Masking the same public.
But, in concluding this report. wish TO
say a word with reference tc the system
Of accounts you have adopted and which
is now in u.e in the county. In the first
place, this system is not an arbitrary
way OF doing things made upon the plan
that know how 10 do the work of the
county and others % not. The Patter-
son Daily Balance System is the resul.
Q. much study and experience and comes
from a four years service az a county
clerk and FIVE years actual and e0ntinu-
Gus examinations of county records in
this state. IL comes from the study of
the Law governing the duties OF clerk,
and treasurers- In fact, the law is taken
as II Is and means from our statute
books and than adapted 70 a simple form
OF Bookkeeping BY wAich you may know
at al times the exact conditions of s7e
treasury. BY X your county clerk knows
each day, not only tsls amount IN the 1
county treasury. but Just wbs-e f7e cash /
IL II prevents error or defalcs1ion ex- (
cent rv c~11Irr-f7r and this can crfy ex-