Charlevoix county herald., 1906-07-07
Official Report.
j. A. Dresser's Audit Of
County Books.

BY resolution of the supervisors,
the full report of ]. A. Dresser as
presented to the board, is given
herewith:
To the Honorable Board Of SUI
pervisors:
your special committee, have ex-
amined the books and records in
the offices of the county clerk and
county treasurer, also in the office
of the Auditor General at Lansing,
from January l, 1898. to October 1,
1905, and the records of the county
treasurer, county clerk and super
intendents of the poor in connec-
tion with orders drawn and interest
paid from October /. 1889, to Octo-
be /, 1905, and herewith submit my
report:
The receipts and expenditures of
the county treasurers and balance
of cash on hand as shown by the
county treasurer's books and the
supervisors, of the committees who
settled with the treasurers, from
January /, 1895 to October /, 1905,
are correct, with the following ex-
ceptions:
In entering the settlement with
the auditor general in December,
1894, for the quarter ending Octo-
ber /, 1894, cash is debited with the
1.-The amount received from auditor
general, $754.76; the correct amount
received was, $S4S.10; short debit to
cash, $93.34.
In entering settlement with audi
tor general in March, 1895, for quar-
ter ending Decem ber 81, 1894, cash
is credited with amount paid to
auditor general, $247.47i the correct
amount paid was, $52725; short
credit to cash, S279.7S.
In entering settlement with audi
tor general in September, 1895, for
quarter ending June 30, 1898, cash
is debited with amount received
from auditor general S25733; cor
rect amount received was, $6l1.24;
short debit to cash. $35391.
May, 1895 cash is debited with
townships part of liquor taxes col
lected. $2,227.50; cash is credited
with liquor taxes paid out, $2,250OO;
excessive credit to cash. $3.50.
December, 1896, cash is debited
with amount of Decem Der tax sale,
SG35.16; correct amount was, $675.S2;
} short debit to cash, $40.66.
SUMMARY.
Short debit to cash, Dec, 1884,. S 90 "a
Short debit to cash, June, 1895 ..... 1853 81
EXCESS of credit to cash, May, 1885,. - 80
Short debit to cash, Dec. 1896. ...... 40 66
Total. OBSERVATION-DISCLOSURES. 500 Al
Deduct short credit to cash, March,
1Si0 ..............,....... ZI9 q
Leaves balance of cash unaccount-
ed for by Hiram B. Hipp, coun-
ty treasurer during this period. $3.50 6S
The error in December, 1894, OF
$93.34, / found when starting to
audit the account with the state
AS this error occurred during the
term of 1884, the bond for the
term of 1856 would not cover this
shortage. AS ex-treasurer Hipp is
not living and the bond for the
term 1894 expired by statute limi
tations December 81, 1904, no action
can be taken to recover this amount
Deducting the $93.34 from the total
shortage leaves balance of 1892!
and interest from January 1, 1897 tc
date, $65.21; a total of $202.50 fol
which the bond of ex.treasurel
HIpp, covering his second term o.
office, will remain liable unit
December 81; 1906.
From January l, 1897 to January
], 1901, find several errors in con
nection with the quarterly settle
ment with the auditor general anC
the annual tax sales, amounting tC
S1,1S1.69; interest on same to June
1906, $i2042; total, 81 ,602.11.
called the attention of ex-treas
urer John Ward, who was county
treasurer during this period, tc
these errors and finding them tC
be as stated, he i'm mediately paiC
the above amount to the count,
treasurer, and his accounts are nov
correct.
In May, 1897, general contingen
.und order No. 800, to T. Boak, draw
for 5O cents aa ner sinh of orde
book, was entered in the credits [,
cash as 5000, and the committee o
supervisors, VIM. Harris, Johl
Newville, and VIM, Gray, who sci
tied with the county treasurer
checked the order as entered. Tn
order was destroyed after the sci
Element was made and I. Boak, &
whom the order was payable, is no