Omaha daily bee., 1909-04-21
Council Bluffs
EXPERTS co OVER BOOKS
Reports Made Showing Good Record
in Pottawattamie.
TREASURER Is BEST OF ALL
Especial Compliment Paid system of
B~OOkkeepinE of james w. Mitchell
Minor Questions OF
system.
TREASURER IS BEST OF ALL

That the office of treasurer Of Pot
tawattamie county during the two-ycar
term Of James w Mitchell ending Decem-
Der 81, 1908, lis the best conducted treas
urer's office of which we have any
knowledge" declare the experts OF the
National Accounting company OF Des
Moines. who checked up the books and
accounts OF all the county officers whose
terms expired with the new year. This
report was received yesterday by the
Board OF Supervisors. which met in adj
journed regular session.
No shortage was found in any of the
offices, although some of the incumbents
are shown to be Indebted to the county
in small amounts through errors and
omissions in the bookkeeping. w. c.
Cheyne, former county auditor, Is shown
by the experts to owe the county 1851,
but there is not the slightest implica-
ton that this comparatively small sum
was misappropriated. 1t is merely, the
experts explain, the result of errors in
bookkeeping.
MItcheIPa Books Perfect.
In their report on Treasurer Mitchelrs
office the experts also say that the
books were found by them to have been
kept in an almost perfect manner and
they paid a high compliment TO Mr..
Mitchell and his force of deputies and
clerks.
In the office of former Sheriff Can
ming the accounts are found to be correct,
and the experts take occasion to pay w.
A. Groneweg, the office deputy, a hish
compliment. Attention, however, is called
to the fact that in allowance for ex-
penses In insane and criminal cases which
are provided by law no itemized vouch-
ers appear to have been filed with the
auditor by the sheriff. The attention of
the board is called TO the fact that no
charge of feeding and lodging prisoners
for less than a full day was made by the
sheriff. The law allows the sheriff to
CHI arge 12M cents a meal for three meals
a day and 12h cents lodging a day for
each prisoner. The experts suggest that
all bills should be itemized so as to show
the number of meals supplied each pris-
oner in the county jail.
Ne Record of Fees.
In the recorders office the experts re-
port finding no record made by =. G..
Baird, the former incumbent, of fees re-
ceived for transcripts and certificates. Al
though the amount involved is small,
they say, It belongs to the county and not
to the recorder. Mr.. Baird's reports to
the board show that in 1908 he turned
over 1880 to the county as fees from
such sources, although no record of the
receipts were found in his books, t is
said.
The report on the office of the clerk OF
the district court during the incumbency
of II. ]. Chambers, who was appointed
by the court to succeed II. v. Battey, is
to the effect that the books and accounts
were kept in excellent shape. The ex-
perts recommend for the convenience of
both the clerk and the patrons of the Of
flee that a ledger account be opened with
each attorney doing business with the
office.
system Responsible for Errors.
In the auditors office the experts re-
port finding many clerical errors which
they suggest are the result largely of the
system of entering claims against the
county on the claim register. In connec-
ton with this office the attention of the
board is called to the apparent lack of
effort to collect from relatives and 9TH
ers responsible the expense OF caring for
insane patients which had been paid out
by the county. In four years, the report
says, the care of $50 such patients was
charged up to P~ottawattamie, while only
i'm thirteen cases has there been any at
tempt to secure reimbursement to the
county,
No action was taken by the board on
the report yesterday.
The contract for cleaning and redecorat-
ing the upper floor and court rooms of
the county court house was awarded to
II. A.. Musselman on his bid of 31,450.
There were five other bid ranging up
to s3,4S6. Musselman was directed TO
file a bond in the sum of $500 for the
faithful performance of the contract.
Today the supervisors will sit as drain
age board to consider matters in connec-
ton with the proposed Nishnabotna drain
age ditch.