The gazette-times. [volume] (Heppner, Or.) 1912-1925, 1917-11-22
REPORT OF CRANDALL q
ROBERTS ON AUDIT OF
SHERIFF'S BOOKS.

The following is the general report
of Messrs. Crandall & Roberts, Ger
titled Public Accountants, on tn,
audit of the books of Sheriff George
McDucee, just completed, and is pub
lished by order of the County Court:
To the Honorable County Court of
the County of Morrow,
Heppner, Oregon.
Gentlemen
We have made an audit of the Tax
Rolls of 1909. 1910, 1911, 1914,
1913. 1914, 1915 and 1916. as per-
tanning to the collections on same,
from January 1, 1917. and on ac-
count of the various rumors now rife
through your county, we have con-
cluded to make this special report as
or November I. 1917. instead of jan
uary l. 1918.
As our recommendations pertain
ing to handling cash collections had
not been entirely followed and owing
to the many errors creeping in the
keeping of the Collection Register in
consequence. It has taken consider
able extra time to obtain final results.
On the statement of the 1910 tax
roll you will see credit of $1.57 due
Mr.. McDuffee. This discrepancy oc-
Cured when in settling for the
amount shown on our report as being
on hand at our last report the amount
previously accounted for on August
%. 1916. was included, making an
over payment of $245.90. The COL
lection during this last period for
which we report herewith, amounted
to only $244.33 leaving an over pay
ment to County Treasurer of $1.57.
On the statement of 1916 Tax Roll,
you will note credit to Mr.. McDuffee
Of $1,190.39. This discrepancy oc-
Cured when through clerical errors
several cash payments were entered
twice in Collection Register. These
items were the cause of the apparent
shortage of cash when settlement was
to have been made for all collections
on delinquent Rolls.
We have found, after adjusting
these discrepancies with many others,
that the amount of Cash in the va
rious banks with moneys in the safe
are sufficient to balance the amount
due the County.
There has been a daily cash bal
ance sheet prepared and the use of
this in the future, with the improve
ment suggested for using the cash
collection slips, will prevent the en-
barrassing situation produced by the
methods used in the past The lack
of daily balance sheets, however, is
prevailing trait Of most Sheriff S
collecting departments all over the
State.
We have made pencil entries of
payments on the 1915 Tax Roll as
memorandums only and these should
all be corrected by entry in ink.
The payments on the 1915 Taxes
have not been entered on that Tax
Roll. This should be done as the roll
is the only record really recognized
as legal, the receipts being auxiliary
only.
| There are good many entries to
be made on the original tax rolls for
various years to complete the records
as to disposition on delinquent taxes,
There has been many Certificates OF
Delinquency issued to Morrow County
as we'll as to individuals and all have
not been entered on the rolls.
| We have not adjusted the errors
that have been made in segregating
the funds in collections of special
taxes. We will attend to this at the
close Of our audit at the first of the
year.
| We have prepared statements COW
ering all the points in the accounting
of the foregoing mentioned rolls and
furnish the same herewith, in which
we have set forth the various items
that you may be interested in.
Yours very respectfully,
CRANDALL & ROBERTS,
By Max Crandall.
Dated, Heppner, Oregon, November
21, 1917.