The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1916-04-21
L0NG.LO0KED.FOR AUDIT
OF COUNTY At LAST
COMPLETED
Continued from page A.

as is now done. At the end of each
month the Auditor can take his
Auditors Certificate, which he will
issue the same as is now done. At
the end of each month the Auditor
can take his Auditors Certificate
Book, go into the Treasurer's office,
and check the Treasurer's books to
see if all money received has been
entered. He can check the 6istribu-
ton of that money with the aid of
his Auditors certificates, and he can
check the vouchers which the
Treasurer has paid during the cur
rent month and allow the proper
credit. Of course, we understand
that in the larger offices this will
do away with the work of one
clerk, which, of course, reduces the
auditors chance of paying political
debts, but we believe that it is along
the line of better bookkeeping.
The auditor and the County treas
urer should both keep a general
leger which would carry the con-
trolling accounts of all the County's
funds. These legers should carry
a page devoted to the outstanding
warrants of all funds, and the out
standing bonds of all issues. This
is not being done in the State to our
knowledge at the present time.
These two legers should also carry
the valuation of all the property
which the County owns, such as the
Court House, the land upon which
it stands, and any other real es-
tate that the County might own, the
furniture and fixtures used in the
Court house, and all road machin-
cry. in fact, any article purchased
by the county which has a CONNER
cial value should be charged against
the equipment and furniture and
fixture accounts Of the County, in
stead of being charged to expense,
where the value drops out of Sight.
This kind of bookkeeping properly
installed would enable the County
to render financial statement any
day in the year that it might be re-
quired showing the assets and liabil-
tiles of the county without any I'M
necessary work. The suggestions
which we are offering those used by
most successful business men, and
in our judgment should be adopted.
We desire to suggest change in
the method of filing the various re-
ports and miscellaneous papers
which are turned in by the County
officials to comply with the various
laws which call for these reports.
Now instead of filing them in Twen-
ty-five or thirty steel cases, would
suggest that they all be given a
number, and an index kept some
what similar to the one now used in
recording various document.
Concerning the uniform set of
books which it seems probable the
next legislature will give us, We
suggest that you use your influence
at the right time in regard to the
personnel of the Commissioners
who will lave this important mat :
ter in hann 1t is quite apparent to
those ,yho have made study OF
bookkeeping system that the books
which are now used in Idaho arc
the result. of makeshift pla1 [ v
ering a period Of fnrty years. Some
new officials, believing that they
could improve the system which
they found upon taking office, have
added several new books to their lik-
ing, and this kind of work has been
going on ever since Idaho was adj
mitted as territory. This is the
reason why we have thirty-sever
different kinds Of sets of books ir
thirty-seven counties in this state
The system of bookkeeping which
we now have requires too many
clerks and too many books, and The
natural consequence is that the eff
ficiency of the department is il
many cases near the zero mark. At
ter a careful survey of the books OF
number of counties, we have come
to the conclusion that in very few
instances have the designers of tn,
systems now in use had very mucl
experience in this kind. Of work, ant
the success or failure of our new
uniform set of books will rest upoI
the men who have this matter il
charge, and we trust that you will
use your influence to get the bes
men obtainable, going out OF tn,
State il necessary, to secure them
and not have the State practice falls,
economy in matter which is o
such Importance to the tax payers
We beg to submit chart showing
the amount which il has cost Il
run each department in Caryol
County for period covered by ou
audit.
These charts are not made on
according to the books of Canyon
County, but have been compiled il
way which will show exactly hoy
each official has conducted his of
flee. In other words, we hav
charged against the year all indebt
edness which was created by the OF