Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1904-09-01
The Expert's Report.

The Expert's Report.
Mt. Idaho, Idaho, Sept. "a, 1897,
To the Hon. Board OF County Com.
missioners.
Gentlemen:-
Having been employed by your
Honorable BODY toexpert the books
and accounts Of the several Offices
OF tho County, I subscribed and
6led my 0fncial oath and entered
mon the duties connected with
such work ON the second day Of
August, 1897.
In assuming the duties and re-
sponsibilities that are connected
Herewith, several things are to be
considered; to conscientionsly ex-
anime and arrive at . just state
ment Of the accounts between the
several officers and the County
from the records; TO report these
matters exactly as found, fully,
completely and accurately, without
endeavor to lay any charge against
An officer where not merited; and
with q view OF reporting only the
true facts.
I proceeded to the examination
of the Office OF Auditor and the
records Of the Board Of County
Commissioners, in the allowance OF
bills snd the issuance Of County
warrants, covering in such exam
nations . period Of over six and
one-half years, from January 1891
to the present time, which period
embraces part Of the records kept
BY Mr.. T. ]. Rhoads, those of G.
w. Case and also those of the pres
emit auditor, Mr.. A. w. darlington.
have carefully compared and
checked all bills presented to the
County Commissioners during this
time, with the Minute Books kept
by the clerk OF the Board and have
also checked records Of the Dis.
trict Court In connection with the
issue of court certificates for jurors
and witness fees and mileage, etc.
and as q further check, the certi-
fed lists Of bills allowed and war
rants drawn, during the above
mentioned period. I then took
the orders drawn for school war.
rants and checked carefully all
stubs Of such warrants drawn and
then checked stubs of all County
warrants drawn, from the certified
lists Of warrants issued, afterwards
checking the stubs Of county war
rants with the treasurer's register
AS . last and complete check, ]
have taken all warrants redeemed
and checked the county warrants
with the treasurer's registers ol
warrants and compared all schoo
warrants paid, with the stubs fol-
the same, making q complete, &C
curate and full comparison through
ont; such . course being absolutely
necessary to ascertain the correct
ness OF all warrants issued ant
redeemed, as we'll as those still
outstanding. During all this TIM
/ have found such accounts ant
warrants to have been REGULAR!
allowed and authorized to be draw
by the Board Of County Commits
sioners. There have been SOM
clerical errors, but 50 small as II
be Of no consequence except ont
warrant drawn by Mr.. Rhoads il
favor of Geo. D. Barnard & Co
The bill was for $619. 60 and tn
record of allowance on the back o
the bill shows such allowance f.
have been made in the sum o
4479.6O. The journal entry of TIL
Commissions shows however, sucl
bill to have been allowed in tn
full amount of $4,000 and, as
was the practice Of the officer t
draw the warrants from the ap
proved minutes of the Board, Their
fore the warrant was drawn TO
the sum Of 1890, being warran
No. 191, for $619.16, on the cur
rent expense fund, dated Octobe
~, 1892.
This no doubt occurred from th
fact that no "Allowance Book
was kept and no certified lists Z
bills allowed were made and de
livered to the Treasurer as require
by law, there being only certife
lists Of warrants drawn, which wa
delivered to the Treasurer. Th
certified lists of bills allowed, how
ever, have been made during til
term Of the present Auditor, MI
darlington.
Further find that there WEI
certain accounts allowed and til
Auditor ordered by the Board
County Commissioners to dra'
warrants for the same on accour
of jurors and Witnesses fees an
mileage, but at which date faile
to find the corresponding certif
Gates on file with the bills Above
by the Board Of County Commi
sioners in their July session 1885,
the certificates not being presente
at that time and the warrant
drawn as per the order OF tt
Board based upon the stubs of ce
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