The Powder River County examiner and the Broadus independent. [volume] (Broadus, Mont.) 1919-1935, 1922-02-17

OWiHs 10 popular request this pa
PER herewith publishes a report OF the
examination Of the books and records
Of Powder River county, as made by
+. +. Williams and j. c. Lyndes, dep
cty state examiners, commencing Oh
August ~, 1921, and ending August
20. 1921, copies OF which were supplied
the county commissioners and the
county attorney. The report en- re-
ceipts and disbursements as covered in
this report is not given here for the
reason that these items have hereto.
fore been publishe in this paper.
This week neither the county clerk nor
his deputy could find the report whe,,
it was requested by representative
OF this paper but another copy was
supplied upon request through the
courtesy Of the county attorney.
Minus the figures which have here
tofore been published, the report
reads as fellows:
Treasurer.
THE records of the county treasu-
rer are written up promptly and neatly.
In making remittance to eastern
banks to take up maturing bond ctu-
pons the treasurer should remit to the
bank at which the coupons are paya-
bic and charge the bank on his ledger
with the amount of the remittance
and upon receipt of the coupons he
should credit the bank on his ledger.
and in this way avoid claims for COM
missions and his bank accounts viii
always check out with his cash book.
1--WE ncte that all indemnifyin.
bends Of banks are personal and same.
are not accompanied by copy of res
olution authorizing the officers of the.
banks to execute the bends. Copies Of
such resolutions should be secured an l
attached to the bonds. We believe it
good policy to require banks to fur
nsh surety company bonds in part fc.'
their deposits of county funds.
Clerk and Recorder.
"The records of the clerk and record
er We're not written up promptly. No
journal CT trial balance has been kept
''The trust and agency cash accour.
is carried in six different accounts.
All +. 4 a. cash should be charged
into one account. No inventory has
been made of delinquent taxes due
from Custer county and credit bal
arce is carried only. There is nc in
ventory of highways and bridges at
the time of the organization of the
county Appra isement should be made
of all county property and the proper
debts carried tc the general ledger.
All footings of fee books and registers
should he carried in ink.
f. Clerk Of District Court.
"The records of the clerk of the dis
trict court are written up neatly and
efficiently.
'"The records CT the sheriff are writ
ten up efficiently.
County Commissioners.
"Claim No. 1859, G. V. Wells. $l035o.
road work. is not properly ite,nize d
and 's not sworn to.
claim No. 1856, a. G. Shaw, $500
read work. does not state rate per day
for man or team and is not sworn t,
Claim No. 1861, Fred Krueger
$3s.V0. road work. is not itemized an
is not sworn to. All road and bridge
bills are net properly itemized and a
great many of them have not be:n
sworn to.
Claim Nc. 5000, ErOadus Cash Store
$500, tools. is not signed by the chair.
man showing the approval or disan-
prevail of the board.
"All claims should show amount al.
lowed and whatever portion is disal.
lowed. All claims should bear the .
X. of the head of the department re.
ceivinG supplies or material.
"The practice of allowing officer.
and deputies to draw their sala-s
| more than once II month should be dis
continued.
"All contingent claims should h,
signed and sworn to the same as othe
| claims. The same applies tc, claims fo7
| mothers pensions. The contingen
| claims should go before the board fo
approval at next subsequent meeting.
1--WE note that the county surveyo
| has drawn salary at the rate CT $50
per day while sitting with the boar
OF commissioners. The excess owe
and above 500 per day should be re
funded.
| I'VE note that your board has bee
allowing deputies extra pay for owe
time. Should this practice contin,l
most Of the service will be renders
your county out of office hours whic
is against the law.
eve note large amounts of posta =
We're used by the former county super
fntendent Of schools. This should hav
Your prompt attention.
I'VE recommend the opening up c
a petty cash fund in the hands of tt,
county clerk in the sum CT $4,000 fO
the payment of small items Of expens
such as express. postage, etc. TIL,
fund can be opened by the board al
lowing bill IN the sum Of $4,000
drawn in favor Of The county clerl
The warrant the clerk receives shoul
be deposited by him in one of tn
banks in Broadus and he should chec
against this account during the mont
while your board is not in session. tak
ing receipts for all items he pays. A
the end Of the month the clerk shoul
present claim tc' the board Of II
items paid, which amount togethe
with the balance in the bank shoul
equal 100000. The receipts he TAX.
during the month should be attache
to the bill. The clerk should reconci
at the end Of the month with the ban
j. I'VE note that the Powder Riy,
County Bank and the First Nation
Bank OF Broadus. have drawn commi
sions Of $4,000 and $l.4s0 respectt,
> for handling a bond issue Of $500
.