The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1912-02-10
COMMISSIONER PROCEEDINGS
Board Shys at Estimate of Funds
Needed for Eureka County
High School


held Monday. Feb. 2. Present, Com
m~issioners J. B. Biale. A. Fraser and
Otis Fulton /; also the District Attorney
and Clerk. The following business was
transacted
The Commissioners and the Auditor
counted the money in the Treasury and
found the same to agree with the County
T~reasurer's statement.
A list OF the bills allowed will be found
in another column.
A communication vas received from
the U. s. Surety Company relating TO
Commissioner Bales bond, which was
ordered placed on file.
A communication was received from
Superintendent r. NJ. ogilvie of the
Western Pacific Railroad stating that
his company had recently built the rs
feet of fence over the western portal Of
the tunnel along the county road at
Palisade.
The report Of the expert accountant
recently appointed to examine the books
and OF the various County and
Township officers was read and ordered
placed on file. Following is a copy Of
the report in full:
Report of Special Auditor
Eureka, Nevada. Jan. %, 1912.
To the Hon. Board of County Com
missioners of Eureka County. Nevada.
Gentlemen: Having been appointed
by you to check and examine the books
and accounts of all County officers for
the last half Of the year 1911. aud to re.
port condition Of same, with the assist
auce of John Mechanics the work was
begun on the morning of the 10Th. The
examination has been completed and
beg to submit balance sheet which j
hand you herewith. l think you will
fnd that all information required is
given in detail and in a condensed form.
The cash on hand as counted by you
on the morning Of January /. 1912, and
before any business had been transact
ed, is $4l 90 more than is required to
balance accounts as taken mp by the Au-
ditor aud Treasurer, bat we find sew
sral items that were not taken into &C.
count by the Treasurer when the books
we're closed for the quarter ending Dec
ember 81, 1911.
The items referred TO are noted on
balance sheet as additional debts
chargeable to Treasurer" the total
amount being 81. 92.
After deducting the s.. go from the
surplus of 81 90 we still have over cash
amounting to $35.0S. AS we find moth
ing whatever to check against this
amount. we can only consider it as be
longing to the Treasurer, who says he
knows he had some OF his own money
mixed in with the County funds, but
doses not know what the xac amount
was.
This is a common trouble with persons
handling money, and who are not com
pelled-by the nature of the business,
or rigid rules of their employer-.o bal.
ance the cash every day.
In a way it is a fault. but a mild one,
and one that is difficult to avoid If one
mas any money of his wi
The amount shown on the balance
sheet as total disbursements is $3.50
less than the actual figures covered by
this report. Warrants Nc. 1851 for
$500. and No 4l92 for $3.50. taken up
ia the disbursements of past reports,
we're lost aud duplicates were issued,
which were taken up in the disburse-
ments of this period. Past reports
could not, of course, be corrected, hence
il became necessary to make q counter
entry on books, deducting amount Of
old warrants in order TO equalize the
disbursements.
All books are clean, neat and accu-
rately kept remarkably free from blots,
blurs and erasures, and wherever an
unusual transaction-such as the lost
warrants referred to above-is carried
through the books, foot notes are made
TO explain the matter.
Only three errors were found within
the limits of this report.
In checking licenses through the
Sheriff's Office, one stub was found that
read. Winchester Saloon $780, 90. while
the Sherif's record showed it. to be
Winchester Boarding House $3.50.
Auditor Gathers explanation of this
discrepancy vas that the Sheriff's record
was correct, aud shat it was an error in
writing the stub, and as his statement
was verified by the fact that the Win.
chester Saloon paid q license in the next
month, the matter was passed as re.
curing no further investigation.
On page l57 of the Assessment Roll