Elbert County tribune and Elbert County banner., 1921-08-19


mend that the commissioners ap-
point purchasing agent for the
county, and that he also be required
to make the proper report to the
could be made the duty of the Clerk
of the Board of County Commits
sioners
We feel that If these recommen-
dations are carried out. the county
will be saved many thousands of
dollars each year. and the service
will be better and more efficient.
On account of high taxes coming
at time when the taxpayer feels
il as never before. we recommend
that the commissioners use every
effort to reduce this burden.
An examination of the vouchers
filed with and allowed by the COM
missloners. shows that vouchers
amounting to several thousand dol
lars were approved and orders drawn
to pay same, without the vouchers
having been sworn to as provided
by law. We recommend that this
practice be stopped at once.
On examining the vouchers for
road work we find that numerous
employees have received pay for en-
or more hours per day We recon-
mend that the commissioners estab-
lish an eight hour day. and that
such employees work only eight
hours, except in emergencies, and
then under the direction of the per-
ron keeping their time
County Indebtedness
We find that in the year 1920 the
commissioners issued warrants in
excess of the appropriation for the
road fund in the sum of 13,902.3g;
and in the sum of $S,674.05 in ex-
cess of the appropriation for the o.
binary revenue fund, and other it.
ems in excess of appropriations.
making a grand total of s36,596.7s-
That no appropriation was made
for taking care of this deficiency
We find that the revenue derived
from the 1921 levy has been used to
pay the 1920 deficiency, and that
1921 warrants on the ordinary rev
enue fund are now being registered.
We recommend that this practice
Je stopped at once, and that the
1921 warrants be paid out OF the
proceeds of the 1921 tax levy; that
he deficiency for 1920 be taken
are of by special levy to be col
appropriation for roads be reduced
the amount of the warrants over
lrawn for the year 1920. In
other words, the Grand Jury feel
hat this indebtedness should be
provided for without increasing the
total tax levy.
provides that the Board each year
hall appropriate such sum or sums
IS they deem necessary to meet the
necessary expenses for the next fis-
cal year.
Section 1915 limits the amount
expenditure in each case to the
mount so appropriated.
Section 1917 provides that no liza
,ility shall be incurred by the com
lissioners unless a proper appropria-
ion has been made therefor.
Court House
We recommend that the walk at
he southeast corner of the court
,ouse be changed SO as to carry the
7ater coming down the conductor
lway from the building. 1t is now
,unning toward the building and
damaging the foundation.
county Attorney
We find that the Board of County
Commissioners employ a County Az
orney to advise them on legal mat
.ers. We recommend that the
Board follow the advice of their At
orney. and that when they fail to
transact the business ofthe county as
'rovided by law, we recommend that
he County Attorney take such ac-
ion as is provided by law to pro-
tect the interests of the county.
County Superintendent of Schools
We recommend that the County
superintendent keep her office open
he same as the other officers of the
ounty are kept open, except when
He is away on official business.
hool Officers
We recommend that school ofiio-