East Oregonian : E.O. (Pendleton, OR) 1888-current, 1911-09-30
COUNTy'S SYSTEM
OF BOOKKEEPING
IS CRITICISED
EXPERTS SAY IT is
DECIDEDLY POOR
Errors Found But Officials
Are Not Blamed By
Examiners

Declaring the system of accounting
employed by the county officials to
be poor and inadequate, but exonerat-
ing the officials from any criminal
Culpability for existing discrepancies
and errors, Josiah Richards and
Bland &, Wilson, the Spokane experts
who have spent the last several weeks
in auditing the county books, today
submitted their report to the county
court and it was accepted. The re-
port is detailed anu only the general
findings and recommendations can be
published here, bit it is on file in
the office of the county clerk where
ii can be examined by the public.
The books were examined from
June 80, 1908. until January l of this
year, according to the report. Intro
ductory to the reports on the differ
ent offices, few general statements
are made, as follows:
Before treating with the different
offices. we beg to state that we found
the system of accounting in every way
poor and inadequate. And at the
present date taking the existing rec
ords as a basis. it would be impos-
sible to show the present financial
condition of the county. We fully
concur in tb" recommendation made
in November. 1905, by Clark and
Buchanan. and it is greatly TO be re-
gretted that this matter was, not ta-
ken up by the board - county COM
missioners at that TIM. n justice
to the present officeholders. we beg
4.
animation, in our Judgment there has
been no intentional misappropriation
of public funds and that apparent
differences are tire result of clerical
error or miSConstfuction of the law.
We have appended to this report
statements Of such differences. In
some cases they "a subject to ex-
PLANTATION. but we cUnfine ourselves to
the facts "a they appear in the rec
ords.
The Shcriff's Office
In connection with the auditing of
the sheriff's books, the experts had
few general criticisms to offer re-
garding prevailing methods of handl-
ing taxes. In one place it was found
that both the sheriffs office and the
clerks office had entered an arbi-
trary balance in an effort to force a
reconcilement of the respective bal
ances and this practice was criticised
| as dangerous and subject to pos
sible abuse"
The books of the sheriff showed
that in the years 1908, 1909 and 1910
there had been collected by the sher-
iff in tax collections $S39,925.1S and
! by tax redemption sale $S4O,5S-.59
and that to date there is $12,476.62
delinquent taxes on real property
and S24,442.44 on personal property
The Clerks Office.
The clerks office also came in for
several criticisms. The court jour
nal was found to be incorrect and in
complete in many instances but the
fees, except in few cases We're found
to be collected However, it was point
ed out that in regard to trial fees all
omissions could be avoided if the
clerk would follow the instructions of
the new law and collect the fees be-
fore trial. The clerk was further
criticised for allowing private persons
to take documents from the court
house. Finally, the experts pointed
out that the clerk retains all fees col
lected from transcripts and certified
copies whereas the recorder turn,
these fees over to the treasurer. Nc
comment is made on this practice
however beyond that it is a matter
for others to decide.
HCHdICy Had Good system.
Former County Recorder f. w
Hendley escaped with less criticism
than any of the officials the expert.
declaring they had no suggestions tJ
offer for the Improvement of his sys.
tenn of accounting.
The County Treasurer.
Several exceptions were also takel
to the methods of the county treas
uror. 1t is pointed out in the repor
that at one time he discovered a diff
ference of S113.77 in the balances oil
hand and those shown in his casl
book and had employed f. w. Hendley
to so over his accounts, and that il
the end an arbitrary entry of tina
amount was made but that the count,
treasurer had on the 27th of thi
month refunded that amount.
Recommendations.
In closing the auditors made tn