St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1919-05-17

should have been transferred by the
treasurer from the salary fund to the
parish account. l trust this will yet
be done.
Included in both receipts and dis
bursements as shown above, is the
sum of $1,000 which did not actual
ly pass through the hands of the
treasurer. According to the state
ment of the clerk, this amount was
paid out of the cash collections of
his office for various office expenses.
This was decidedly irregular. The
Law requires the clerk of court to
turn over all Of the earnings of his
office each month to the parish treas
urer to he placed to the credit of the
clerks salary fund. The Office ex-
penses incurred by the clerk can then
be paid by warrant on the treasurer.
Unless the law is observed, the treas
urer's books wiz. never show the full
earnings and full expenses of the
clerks office.
1t was noted that the clerk did not
settle with the parish treasurer
monthly for all fees collected during
the month, and draw his salary and
that of his deputies monthly as the
law directs. Instead he would make
over partial deposits during the
month and would Immediately draw
out the full amount, so deposited,
on account of his salary and eX-
penses. l think it would be decided
ly proper, and l know it would keep
the record clearer, If the law was
observed in SO far as monthly set
Elements and Withdrawals are con-
cerned.
Sheriff Salary Fund.
Amt. on hand July l.. 602.24
Reed. during 6 months 3961.17
$4563.41
Disbursements during
same period ....... 1917. /
Net bal. Dec 81, 1918. 1927
The examination of this account
showed that after paying all expens-
es for the year ending June 80, 1918,
out of the earnings of that year, there
remained surplus of $1OS8.3o.
Under the law this surplus belonged
to the state, parish and school board
in proportion to the amount of COM
mission retained from the taxes of
each and paid into the salary fund.
The figures given show that instead
of doing this the amount was used to
pay the salary and expenses of the
sheriff which accrued since July j,
1918. This was irregular, as the law
requires the sheriff to live within the
earnings of his office by years, so
the surplus of one year should not
be used to pay the salary and eX-
penses as subsequent year, but
should be pro rated among all of the
taxing bodies which contributed to
the salary fund, as above stated.
The disbursement vouchers per-
tanning to this account show that the
sheriff draws his personal salary in
advance BY that l mean that he
will draw the salary for particular
month on the first or second of the
month instead of the last day of the
month. This is considered irregular
for the reason that salaries should
not be paid before they are earned.
trust this practice will be discon-
tinued.
Another irregularty was noted
The vouchers show that the sheriff
draws the salary fund advance money
to meet necessary expenses incurred
in the performance Of his duty for
which the parish should pay. Later,
when the amount of the expenses is
collected from the parish, refund will
be made to the salary fund. ! call
this irregular for the reason that
there is nothing in the law indicat
ing that the sheriff's salary fund,
should serve as a banker to the
sheriff in the performance of duties,
the expenses of which should be paid
by the parish.
Mention has already been made of
the items aggregating $273S0 paid
out of parish money which should
have been paid out of the salary
fund In addition to this amount