The Kendrick gazette. [volume] (Kendrick, Idaho) 1892-1968, 1915-09-10
Byron Defenbach Makes The
Following Report on The
n Books Audited by him

The report of Byron Defenbach,
the accountant employed by the
Board Of Commissioners to audit
Latah County's books, has been filed
with the Board and is open to public
inspection. 1t consists of 80 pages
of closely written matter and statis-
tical tablets.
Mr.. Defenbach calls attention to
the fact that while his contract with
the county permitted him to use 81
days in the work at perdiem rate,
he has completed it in 78 days, there
by setting a good example to public
officers in the matter of saving.
The report is divided roughly into
three parts, the first dealing with
the Receipts of Cash. AS the audit
covers period of six and one-half
years, the amount run into large
figures. Approximately four-ffths
of the cash h. ndled by the county
is derived from taxation, the other
sources being fees of officials, fines,
licenses state shoots funds, and
miscellaneous, The total amount of
cash received was 81 $50, 100000 in
round numbers for the entire period.
Attentions is called to the fact
that neither receipts nor disburse-
ments of cash is any criterion by
which to judge of the cost of oper-
ating the couny, as monies frequent
ly pass through the books more than
once.
The second division treats of cash
disbursements and warrant expendi-
lures. The cash on hand of the
county has run as low as So, 100000 as
high as 212, 100000, the averge bal
ance carried being $5O,O0000.
Banks in which these funds are de-
posted have paid an average inter-
est of % per cent annum. There was
$31 100000 on hand at the close of
the check, distributed very fairly
among seven different Latah county
banks.
The total amount of warrants is
sued or money expanded was ap-
proximately one and one-half mil
lions of dollars, of an average of up
wards of $2OO'000.00 per year.
Some $13'0OO.OO was paid as inter-
est on warrants not paid for want
of funds. r.,,.
The report shows in minute detail
the purpose for which money was ex-
pended. There has been steady,
although in most cases small, in
crease in the cost of each OF the
various departments. Changes in
the law are shown to have been re-
sponsible for some of these. The
probation officer system has greatly
increased the cost of the Probate
Court, while the complications of re-
cent revenue laws and the collection
of taxes by the treasure instead OF
by the assessor has increased the
Joint cost of those offices over &c
per cent.
Attention is called to the fact that
while there are occasional clerica
errors, yet there is not single in
stances in the entire peroid of dis
honesty in accounts with the one un
fortunate exception of the recent
assessor, Mr.. Martinson.
Realizing that the audit wa:
brought about largely by difficulties
in this particular office, Mr.. Defen
bach went into its affairs with grea
care and thoroughness. Not onl!
were Mr.. Martison's books checked
to the minutest detail, but CORES
pondence was had with tax payer
in every section of the country, ant
hundreds of receipt were examined
and compared with the. assessor
goooks. I.s. -, +,
The report shows large. numbe
of irregularities, but fortunatel,
the aggregate loss is very small
less than one hundred dollars owe
and above the amount which Mr.
Martinson confessed at time of hi
recent arrest and which was mad
good at the time.
1t is shown that Mr.. Martinso
began to deal irregularIy with publ
funds as early as August, 1914, whe1
he began making collections whic
he did not turn into the treasur
until the following November. A
occasional small collection he di
not turn in at all. These unaccount
ed for collections were all covere
by receipts n'1rS~r23 som 1851 t
1l00, and the duplicates ot these re
ceipts appear to be missing. TIL
accountant has made s+"enuou
efforts to get them. but the asses
or denies any nUowieUse "a tnei
VINE e.. IL o