Bonners Ferry herald. [volume] (Bonners Ferry, Idaho) 1904-current, 1919-01-14
COUNTY AUDIT
IS COMPLETED
REPORT FILED WITH THE COUNTY
COMMISSIONERS YESTERDAY
MORNING
s5S5.7S IS DUE COUNTY
Interesting Summary Of the Report OF
Defenbach & Sons

Byron Defenbach & Sons, the audi
tors and accountants who have been
at work here for TIE past month aud
iting the books of Boundary county,
finished their work Saturday and on
Monday filed their report with the
board of county commissioners.
The audit covers a period OF two and
a half years and ends with the clos
ing of the old administration Saturday
evening. During the period covered
bv the audit, cash in the sum of
S46S. OO1. 50 was received into the coun-
Nv treasury and during the same time
disbursements to the amount of 1894,
1865 were made. Included in these
disbursements, however, are remit
tances made to the state in the sum of
S32.9OO00; to the Village of Boomers
Ferry, S16.120.00 and to Independent
School District No. 4, $10,S50.00, the
balance of the money having been
spent by the county for general and
school purposes.
Features of the report as filed by
the auditors are the increased num-
Der of automobiles in Boundary coun-
ty, the license tax from this source
increasing approximately $1,000 the
past year Boundary county being
one of the few cash basis counties of
the state, another feature to be COM
mended, shows in the earnings of the
county from interest on daily bank de-
posits, as against interest paid on out
standing warrants. By far the great
er portion of the counties of the state
show heavy losses resulting from in
terest payments while Boundary coun-
ty, in the two years covered by the
audit, shows an earning of $4,000 ov-
err payments made as interest.
The report, as filed by c. B. Moon
who had charge of the Boundary audit,
is a neat typewriter, substantially
bound volume of SO pages, compris-
ing in part the certificate of the audit
ing firm, recommendations and COM
ments covering the offices of auditor,
treasurer, assessor. commissioners,
probate Judge and sheriff; closing trial
balance showing that today the coun-
ty has in it's treasury cash in the sum
of $144,274.4S and the segregation OF
this amount to the various funds; re-
ceipts of cash in detail by source and
by years. complete detailed reports on
. the 1916, 1917. and 1918 real and per-
sonal tax rolls; motor vehicle license
earnings both as to source and by the
years auditors fee earnings by quar-
tiers, including corrections and minor
unaccounted for collections; sheriff s
fees and licenses; probate court fees
and unsolicited items due the county;
justice probate and district court
fines with listing of from whom the
fines were collected; listing of miscel-
laneous receipts of cash; apportion-
ments and transfers of cash; disburse-
ments of cash operations in warrants
with tables showing warrants issued.
redeemed, cancelled and outstanding
at the close of the audit; tax certif-
Gates held by the county; discussion
of the methods used successfully in
other counties on the auditing of the
tax rolls.
Amounts due the county as set forth
by the auditors in the sum of S5S5.7S
are set forth in detail chief of which
is an error in the extensions of special
school taxes from School Districts Nos
6, s and IA on the personal tax roll
of 1918, collections on which have just
been made by the county treasurer
In this connection it is interesting to
note that this error was discovered
by County Treasurer w. T. James af-
ter the regular audit of the personal
tax roll had been made. The error
came about through the misplacing OF
decimal point. Another item OF
$4,000, being an over-payment on a
bridge claim, was RENTED to the
county treasury Saturday. The board
of county commissioners has ordered
corrections as covering the errors on
the personal tax roll and subsequent
tax notices are being sent out calling
for the collection of the various
amounts due.
The auditors report is on file in the
office of County Clerk and Recorder
]. b. Brody and persons interested
may look over the same as it is now q
part of the public records of the
county.