The Filer record. (Filer, Idaho) 1919-1930, 1923-05-17

lions and include a verification of the
correctness of the books of account
and cash balances OF each County Or
ficer: an examination OF the Minute
Books and OF all proceedings. OF rec
ord. leading up 10 the letting OF bids
for construction, the purchase OF ma
terial and supplies, and OF all pur-
chases and payrolls; an examination
OF the claims paid by the County: an
examination OF the tax rolls from the
time the charge is made by the county
Auditor and including such charge, 10
and including the collection OF the
taxes, sale OF delinquents TO the Coun-
~ or cancellations. No yerification'
however, is to be made OF the an
poftionments to the various taxing
units or districts.
The auditors shall make an exam
nation OF and report on the bonded
Indebtedness of the County. the pay
ment OF interest thereon. and the
sinking fund requirements relar &
thereto; shall make an examination
OF the receipts OF each office and de-
partment at the source and OF the
proper accounting OF the same 10 the
County; and examine the fidelity and
depositing bonds and insurance Ia
force in the hands OF the auditor and
Probate Judge.
The auditors certified report shall
contain a statement or statements oil
the receipts and expenditures OF eaca
office and department for each year,
a balance sheet and operating state
ment with necessary supporting
schedules, a list OF the taxes delin-
quent and sold to the County ana no;
paid or redeemed at the close OF the
audit, a statement OF the bonded or
other Indebtedness OF the County and
such other statements as are neces-
sary to present the facts and findings
disclosed by the audit with such ex-
planatory comments thereon as are
essential to clear understanding OF
the work can be done and facts e
ported
AS the last previous audit closed
with the year OF 1913 several years
prior TO the beginning point OF the
present one. this audit shall com
mence with the sworn and published
report of the County Auditor as or
the second Monday of January, 1913,
which for the purpose OF beginning
point, the auditors ore hereby author
lied to accept, and the auditors shall
not be held responsible for their fall
ure TO discover any irregularities per-
tanning TO the period prior TO that
covered by the present audit unless
the present examination should dis
close errors or irregularities which
A
originated in the previous period in
which case the auditors shall immed-
lately report such matters to the
Board OF County Commissioners. who
will then instruct the Auditors as to
any further work which they may de-
sire to have done. and which is not
TO be considered a part OF this con-
tract.
The work must commence on or
before - and be prosecuted
continuously until completed
AGREEMENT
THIS AGREEMENT, made in dup
licate and entered into this 18th day
of April, 1928. by and between the
Board OF County Commissioners OF
Twin Falls County, Idaho, parties OF
the first part, and the Edwin A VIII
son Company. of Twin Falls, Idaho,
parties of the second part,
WITNESSETH, That the parties OF
the second part agree TO make full
and complete audit of all the books
and records of Twin Falls County for
the period beginning with the sworn
statement OF the Twin Falls County
Auditor as OF the second Monday OF
January. 1919. to the end OF the fiscal
year OF 1922. ending the second Mon
day in January 1928, in accordance
with the specifications required by
the said parties OF the first part and
by this reference made a part hereof.
1T is AGREED that the auditor
shall be paid at the rate OF $500 per
day for a certified public accountant,
who shall have charge of the work,
and at the rate of $1,000 per day for
assistants. provided the total amount
so earned and charged against the
County shall not exceed the sum OF
81. 10000.
The party OF the second part agrees
to charge the County only for the nc
tual time expended in the work, and
II same should amount TO less than
the guaranteed maximum Of 100000,
such amount shall represent the total
cost OF said audit
1T is FURTHER AGREED that the
parties OF the second part shall sub
nit at the end OF each month state
ment OF the cost OF the work for the
month. and It is agreed by
the parties OF the first part that 50
per cent OF the amount earned dur
ing said month shall be paid TO the
parties OF the second part, the remain
ing Is per cent. OF each months ac-
crued earnings being retained by the
parties OF the first part until the aud
Il is completed and the report OF the
said second parties has been received
md accepted by the parties OF the first
part.
IN WITNESS WHEREOF. the par
les hereto have executed this instru
nent on this nth day OF April. A ID.