The copper era and Morenci leader., 1913-10-17
AN ExPLANAioN.
(ContributedO

(Contributed)
 Clifton, Arizona, October 14th, 1913. TO THE TAXPAYERS OF GREEN
 LEE COUNTY, STATE OF ARI- IONA:
 In the issue of the Copper Era of October 10th, 1913, an article appear ed saying it was surmised the Board of Supervisors had discharged the | County Auditor not for causes but on account of his written comments from time to time.
 The article also stated that it was reasonable to suppose that the board refused to accept MT. Brubaker's S semfannual report for the reason that the explanatory remarks were not to the boards liking. That, as matter of fact, is not true. The reason the board rejected his report is, that it was not made out accord was right in rejecting the report, refer you to Section 4, Chapter 72, Session Laws of Arizona, 1909, pages l181 and 182, which section is as fol lows:
 Section A. When said expert ac- countant shall have completed his examination and verification of the books, accounts, and records submit ted to him for examination in accord
 
 he shall prepare a sworn statement, setting forth in detail, his findings and conclusions, and shall submit lSuch statement to the Board of Su- perviSors, by whom he was employ ed, and said Board shall cause said sworn statement to be entered upon it's official minutes and made a part of the official proceedings of said Board and shall cause the same to be 1s9h fhofr lfh io1 ceedings, at least once in the official paper of the county represented by the Board In addition to the here inbefore mentioned sworn statement the said expert accountant shall also file written report with said Board of Supervisors, containing such rec omm endations and suggestions as will, in his judgment, simplify and make more effective tn systems of keeping the records, books, and &C., counts in the offices of county off, cers and the said Board of Supervis- ors, may, in it's discretion, require the various county officers to amend their system of keeping accounts, books and records in accordance with the recommendations and suggestions filed by said expert accountant"
 Please note that the law requires that the report be submitted in two
  of accounts or the official audit of all county books; and the other the comments or criticisms, which shall be filed with the Board for it's. in formation.
 t seems that the above section is plain enough for any one to under stand, yet MT. Brubaker, in making his reports, did not pay any atten- tion whatever to the law covering | ha hof his attention was called to the re quirements of the law, and it was explained to both himself and the | Companies, that his report | could not be accepted unless same | was segregated so as to comply. with the law, he refused to submit his report as per above, but insisted on same with report and com i ments altogether. This left no al- pense with MT. Brubaker's services, and employ some one who would | submit their reports properly.
 The Era is in error in stating that i the Board looked upon the con- panies' auditor as a reflection upon their intelligence. The Board al | ways endeavored to treat MT. Bru- baker in a courteous manner and eX- tended to him all assistance within it's power.
 As far as the extra expense incur red to employ another auditor is con- cerned, this could not have been avoided, as we have only recently found that the State Examiner holds that all county books must be audit ed by a disinterested party; other wise, he (The State Auditor) would not accept same: Upon hearing tnls report, I had MT. Terry wire the Board at Globe, Gila County, and peg to submit the two telegrams be- ow. which I believe are self-explana- tory:
 Clifton, Ariz., Oct. IA, 1913. l Frank L. Gates,
 Clerk Board of Supervisors,
 Globe, Arizona. Did State Examiner accept report ,f Tax Payers auditor as official or order Board to appoint auditor for county Mail me copy of your bud get if convenient. Answer
 Globe, Ariz., Oct. IA, 1913. \. L. Terry, Clerk Board of Supervisors,
 Clifton, Arizona. State Examiner ordered all records ( Sila County to be audited up to Oct ( ,ber first Nineteen Twelve. Tax Payers auditors report not official. Audit made by G. M. Allison appoint d by Board at cost of four hundred loIIars. Copy of budget mailed.
 FRANK l.. GATES. It will be seen from this, that this l lisposes of the company auditor problem; for if the State Examiner lolds that it is illegal for the min l ng companies auditor to act for the ; it will be impossible in the l'' uture for the county to recognize ] my county auditor as their official (