Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1900-01-24
Mr.. CUNNINGHAM FINDS
Many Irregularities and Scores the
Different County Officials for the
Loose and Lax Way County Bus
mess Has Been Conducted in the
Past.
LEWISTON, IDAHO, January s, 1900.

LEWISTON, IDAHO, january ), 1900.
To the Hon. Board of County Commis-
sioncis, Nez perce county, Idaho. Gen
tlemen; Having been employed by your
honorable body to expert the books and
accounts of the several offices of Nez
perce county, which examination is to
cover period of eight years, from state
hood to the prese ut administration, | filed
an oath for the faithful performance of
the duties imposed on me, on the 10th
day of Sept. 1899, and proceeded Immed-
lately to the examination of all work per-
formed in connection with the drawing
and issuance of school and county war
rants, deeming it matter of first import
auce, this being the channel through
which the revenues of the county are dis
bulsed.
In assuming the responsibilities con-
neCted with 'sucn work it is ny endeavor,
as in the past, to give the officer the ben
eft of every doubt, to make full, COM
plete and accurate statement OF the facts
as shown by the records, deal honestly
with the county as we'll as the officers and
to lay no charge unless Justly nerited
With the foregoing constantly in mind
such thing as superficial examination
the records should not be tolerated for
moment, and it could not be full or
complete, and, as consequence, reither
accurate nor just therefore, it becomes
nece S sarv to proceed with the work i'll the
same manner as originally performed,
step by step, thus making systematic
and thorough examination. This have
done.
All warrants drawn on the various
school and other funds of the county are
issued by the county auditor, and to be
lust and valid Obligations of the county
| or school districts, should be based on au-
thorities, as follows:
| District school warrants-Ou orders
drawn by the clerk Of the board of trus
tees of the school district, properly signed
| by the chairman, or, i'll his absence, AZ
other member of the board, and must be
countersigned by the county school super
| iutendcnt.
On General School Fund and the vari-
ous county funds - Warrants must be
drawn either by the authority from the
board of county &C mmssioners, certih-
Gates from the clerk of the district court
for Jurors and witnesses fees and mile
age, or orders duly made and signed by
the district Judge, such as for ball1tis
fees, or for attorneys i'll defense OF prison
crs, or expert testimony, interpretlng,etc
ANY witness in a criminal case III the
district court or any juror serving during
a term of the district court, is entitled to
a per diem and mileage, to be PAID by
certificate from the clerk OF the dlstrlc
court, which certificate should be re
ccipted for in a book containing the
names of jurors and witnesses, the mum
her of davs of service and miles travelled
|, e haci ~
, authority for the auditor to draw the war
rant and should be carefully pre- eserve'
among the files of the auditors Office
} Every claim presented TO the board o
couuty commissioners should be hlet
with the clerk of the board, be properl
} verified, and the action of the board Ell
, dorsed thereon, and II allowed, the Ell
dorsemcut of allowance, date, amount /
which allowed, and be signed by th
, chairman of the board, and entered upo
the Minute Book of the Commissioners
Court, with the order TO the auditor
: draw the warrant i'll payment lhereio
All other allowances made by the con
: missioners, not based on claims presente
10 the board, should be made matter {
record i'll the Minute Book and state sp
officially the purpose for which made All
the amount allowed, such as allowance
for iudigency. The record of each day
proceedings ought to be regularly rea
and approved by the board, signed by Il
chairman and attested by the clerk
the board.
The board should cause its clerk,
keep an allowance Book" in whiC
should be recorded all orders for Il
allowance of money from the coun
treasurer, to whom made, on what a
count, dating, numbering and indexii
the same, lSee part OF Sec. 1854
which should be carefully compar
with the Minute book and be signed
the chairman and attested by the Gle
of the board.
The board must also require their Gle
at the close of every session to iurni
them with a list of all bills and accouI
OF every nature proved by them at s.
session, giving the name OF each pers
in whose favor an account or bill OF a
kind or nature has been allowed, "
the amount allowed him, and out
, what fund the same is to be paid. tt
must compare their list with the rec'
: OF their poceedings and if not found
rect, make it so and certify TO said
and file il with the county treasurer, a
\ the treasurer must pay Ip HaAi"hA VI :"
: on any fund in the county treasury I
y does not correspond with the files fu
: ,shed him bv the board The list Il
s furnished is some protection to the ire
> urer against the possibility OF trar
8 In 1905 session laws. section IS47 ot
8 S, providing that The preference as
r. time of redemption of county warra
8 shall be given to warrants IN the OF
3 in which they are presented to the tr
e urer," was amended to read That :
= rants drawn on the treasury and pro
3 lv attested are entitled to preferences
q 10 pavment according to the .prIorlt,
= time in which they are issued, also
= the county treasurer must on the
" MONDAY of each month, present to
q county auditor, for his inspection,
y county treasurer's warrant register,
So must in company with the auditor