Las Vegas times. [volume] (Las Vegas, Nev.) 1905-1906, 1905-10-28

SIONERS.-We find that the checking
up OF the statement and cash on han1
as presented to them at their quarter
~ meeting by the auditor, treasurer
and assessor has been conducted in n
careless, incompetent and negligent
manner and has resulted In the failure
to discover errors and misrepresenta-
tons which should have been appar-
ent upon most cursory investigation.
THE TRANSFER OF FUNDS.-we
find that on May 1. 1905. the amount
of general license collected was ST.
09040. This total should have been
apportioned to the general county
fund. We find that $500 of this fund
was transferred to the salary fund
without authority of the board OF
county commissioners.
RECOMMENDATIONS. = We rec
ommend that the board of county com
missioners. and the auditor hereafter
comply strictly with section 2169.
Cuttings Compiled Laws. which pro-
vides that the auditor shall quarterly
furnish the board with a statement OF
the amount of money. securities and
other property in the custody OF the
county treasurer, and shall, in com
| tpany With the board of commissioners,
count, examine and inspect the same
and carefully determine whether the
funds. securities and property of the
county are all on hand and properly
protected in the full amounts belong
ing to the county. and the county
treasurer shall assist as far as possi-
BILE, facilitating such examination.
We recommend that section 1882 be
revised so as to provide that state
ments showing all redeemed orders
or vouchers be filed each month by the
county treasurer with the auditor and
an itemized receipt given therefor.
We recommend to the members of
the next legislature that they create
the Office of travelling auditor. whose
duty shall be to audit the books and
accounts in the several Offices In each
county of the state and report in a
complete statement to the board of
county commissioners upon making
such an inspection and auditing.
We recommend that all clerks EN-
ployed in the several county Offices be
sworn as deputies. or put under bonds.
We recommend that all stubs in the
receipt books in all OF the county of
fees hereafter contain full and COM
plete description of the receipts issued
in each case.
We recommend to the board OF
county commissioners that they OBJ
tain itemized statements of all trans
actions from the auditor and treas
urer quarterly. as is required by law,
and that they check such statements
against each other with the aid of the
stub and the receipts from these OF
fees and that these stubs and receipts
be delivered to the proper officers, to
be properly labeled and filed together
with a, certified copy of the state
ments alluded to.
We further recommend to the board
| of county commissioners that they
employ able counsel to assist In the
| further investigation of county affairs
and the conduct of officials and in the
prosecution of indictments before the
court and of any other that may be
found. inasmuch as we believe the
present incumbent of the district at
torney's Office to be incompetent.
RECOMMENDATIO TO NEXT
EGISLATURE.-We find that the
prosecution of criminal cases could be
greatly expedited and the cost less
ened In similar degree II prosecution
by information by the district attor-
ney's Office Is made legal. This pro-
vision would obviate the necessity of
calling upon the grand jury to act
upon every criminal case.
CONCLUSION.-We find that the
county officials generally have been in
the habit of indulging too freely in
strong drink. practice which Is Wig.
orously condemned by this grand
jury.
We further desire to state that To
so far as we have been able to check
the statements as embodied in H. e.
Freudenthal's several and general re
ports on the county books, we IND
them to be correct. but as already rec
commended all of these accounts
should be audited by an expert at the
earliest possible date.
Attached herewith you win find the
reports of the several committees ap-
pointed by this body.
Respectfully submitter.
Copy CHAs. COBB,
q F,.e.~