The circle banner. [volume] (Circle, Mont.) 1914-1939, 1916-06-23

Lnore were no IunQS TO pay Samt
therefore, as they now stand they ar
not negotiable paper, so long as the
remain in the treasurer's, cash drawer
We make recommendation that 20
make provision to rectify this iregr
: larity.
: We note that the treasurer does no
show the balance in all funds in tn
Treasurer's Cash Book, on the first O
each month. We recommend that thi
be done.
We note that the treasurer does no
carry transfers on the Treasurer,
Cash Book. We recommend that thi.
be done. c
We note that the treasurer permits
several of the District School funds tt
be overdrawn. We recommend that
this practice be abolished.
We note the following funds were
overdrawn on May 1, 1916: Poor fund
$54.91; Bridge fund, $S2.S3.
We note that the treasurer's month.
ly balance book has not been signed
by the county clerk since March, 1915.
The practice of permitting any of
the funds to be overdrawn is not per-
missible.
We note the treasurer draws checks
for warrants that are against depict
ed fund accounts, which means that
he is not conforming to the law in reg
istering warrants where there are no
funds.
The practice he makes Of cashing
warrants that are drawn against de-
pleted funds is unwarranted and mex
cusable; for example, party presents
one of these certain warrants to the
treasurer, treasurer gives him check
knowing there are no funds to pay
same and takes this warrant, with
others handled in the same manner,
to the Merchants National bank, which
he claims is the only bank that will
hold county warrants, although the
bank receives six per cent interest on
the warrants. We condemn this prac-
tice on the part of the treasurer, who
is recreant to his trust in what certain
ly appears to be acting in the interest
Of the bank, by pursuing methods that
are not creditable.
In counting the cash in the office of |
he treasurer, it was found that there |
was about $4,000 in poor paper, con-
,isting of poor checks, memorandum |
slips of cash taken from cash drawer.
N making examination of this office |
asst year the treasurer was cautioned |
bout this matter. The treasurer's
ash drawer should not contain any
hing but what is cash, or bankable
,aper, and we recommend that he be
instructed to conform to the law in his
'ficial duties. (The treasurer was in.
tructed to convert the above sum in
0 cash, which was done.) L
We recommend that the treasurer +
re restrained from making any trans 1
ers unless authorized by the board of
ounty commissioners, this applies to h
II such transfers as are to be carried Il
n the books of the county clerk and
reasurer. Ii
We recommend that the treasurer
ost his books up promptly. IL
We note that the Redwater Valley X
tate bank has. county deposits ex- /
eeding the amount of Indemnifying |
ond. S
The treasurer still has a protested t
heck drawn by Edward Thomas, /
ated March rs, 1916, for $500, for +
ersonaI tax. We recommend that i
lis check be converted into cash.
In making reconcilemenr or the spec v
i poor and road tax we note that the Il
easurer was not charged by the coun-
clerk with these receipts, further 5
e treasurer had no petty ledger &C. Il
,unt of them. Being unable to de-
rhine the number of receipts on p
Ind in the beginning, we could only il
concile the receipts issued for cash
it'll the cash book. We recommend b
is class of receipts be ordered by o
e county clerk, who will charge s.
me to the treasurer, who is to S
arge himself in the petty cash O
dyer, and at the proper time recon-
lie his collections of this character of c,
x, and deliver all stubs and unused C,
ceipts to the county clerk who will Il
oceed to reconcile his book with a.
at of the treasurer Isl
We note that the treasurer does not
ways indicate the date of expiration W
provided for on the license register. m
We note that the treasurer is os-
nsibly carrying a current business N
count" with the banks in the follow al
8 manner: One quarter certain et
nix is allowed 100000 as a current $;
siness account to be deducted from al
artery interest statement. The Ire
xt quarter the other bank is treat
in the same manner, and SO on. w
e treasurer keeps no official record pc
this so-called current business &C. us
mt" We insist that such an ac- 40