Bryan daily eagle and pilot. [volume] (Bryan, Tex.) 1909-1918, 1913-02-07

ifChtoiy VI IOOlS ana machinery
and its value.
Schedule of bonded indebtedness OF
the county.
Schedule of amounts due various
parties to cover loan made at the
time the Hoppe bridge was built.
Schedules of amounts due by the
county to various persons and firms
as per bills on file.
I Statement of cash disbursements
from December /, 1911, to November
30, 1912.
Operation of Treasurer's office.
Reconciliation of Treasurer's and
County Clerks disbursements.
Operation of Sheriff's office.
Exhibit of fees of officers, showing
amounts collected by each.
Remarks on the fee system, quoting
passages of law and giving references
to different statutes in support of his
contention that Brazos County is op-
Grating under the fee system" Under
the fee system the law provides the
maximum amount of fees each officer
shall retain out of the total collected,
and that the excess, less the officers
commission, shall be turned into the
/ treasury. Under this system the audi
tor claims that during the 16 years
it has been in operation the officers
have been retaining all fees collected.
and it is therefore very probable that
several thousand dollars are due the
county in this way. Against this con-
tention, however, the officers, past and
present, claim they have acted wholly
within the law, that the county is not
under the fee system" and support
their position with a ruling from the
Attorney General.
With reference TO the manner of
keeping the books and accounts of the
county, the auditor makes the follow
ing observations and recommends
tions:
1T is hardly necessary for me to
point out to you the fact that the
system of accounts now in effect is
wholly inadequate from a business
standpoint. Your system should be
completely revolutionized, and if you
expect to get proper results from your
efforts, or if you desire to have any
knowledge as to where you stand from
an accounting point OF view.
Il am aware of the fact that there
are statutory provisions pertaining to
the keeping Of county accounts, still
your system could be changed com.
pletely and be kept within the limits
of the statutes, and at the same time
be maintained according to sound
modern business methods.
Il have pointed out to you that your
accounts as now being kept are not
only incomplete, but also are not being
maintained along the lines laid down
by the law. Each of the officers named
is keeping his accounts in neat man.
ner, and has in the past done all that
was required of him by the Commits
sioners' Court; but it seems that the
Commissioners Court apparently did
not deem it necessary to enforce GER
tain provisions Of the statutes relat-
ing to the keeping of accounts, also
the records of their court.
Per diem paid Commissioners and
County Judge for attendance at Com
missioners Court could not be verified.
other than checking the cancelled
warrants, as the minutes of the court
fail to specify in any instance the
dates of adjournment hence the num-
Der of days served by each member
of the court could not be determined.
Minutes of the Commissioners
Court were found unsigned for the
March, 1912, term, September, 1912,
term, and the special session held Oc-
tober 5, 1912, shows that only two
members were present, which renders
this meeting void.
Minutes for the last named meet.
ing were also unsigned.
"There has been no effort made to
maintain an account of expenses as to
precincts, and it is therefore impossi-
BILE to segregate the disbursements so
as to show how much was spent in
CONTINUED on Page Four.)