The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1925-02-18
WARRANTS OUTSTANDING

We note that only one general depreciation account is being car
red instead of separate accounts for the various classes of Assets.
was the 4fou depreciation lat account ace y became excessive and an adjustment
count against the depreciation account. This succeeded in reducing
the ae account to some extent but such procedure was erroneous and at
though you undoubtedly have several thousand dollars worth of road
~ An nj inTs Tt%5n Of E an county property should be made including all
Bridges, etc, after which the depreciation accounts should be adjusted
may show the true financial condition of your county. '1 ~
20. I'M IA OLD ledger sheets II previous years may be carried in a trans
The Trial Balance was found to agree with the balances a shown
The cash fund accounts were in recOnclement with the records
The minutes of the County Commissioners were found to be writ
ten up promptly and neatly, and were properly signed by the Chair
County Auditor
All records were found to be written up in a very prompt. neat
The Petty Cash Fund has been administered in a very commend
able manner and q complete record has been kept of every trans
action, which greatly facilitates the work of this department in recon-
Clerk Of the District Court
Tf5eifFtd and an e eO% @nenda manner and all fees have been properly
We note that a fine in a prohibition case was enormously cred
TS + to ths General m School 9o Fund Pn6ai instead ! Of the te County General Fund:
$l7950. A transfer should be made to correct this error. u
All records found to be written up promptly, neatly and eff
Public Administrator
miniit n 5sS0T %ere O. not q g T4itta man ng-f of d the estates stat 5 Of the asa present Ad-
element o9 II sad estates was impossible. We understand that MIR.
be written up-tO-date and in agreement with the records Of the County
The records Of former Administrator W. D. Bell were found to
be written gpt0date, and all estates were in reconcilement with with the he
A great many Of the Old estates should be cleared through the
csc. Gated estates fund and we would suggest that the Con1+v AZ
t30rney endeavor to have this done in all possible eases.
Transfers
We note that during the period examined $SO.74O9s has been
transferred to the Road Fund from other funds. We further note that
Fund. w DWNhs
M Ts stsf of the er sj95iag , Fund Sa1t are not Il $ ; isst to transfers
poses and the maximum levy was made 10 vour county.
Il IS clearly the intenehOn of the law 10 place this a a limit 70
the amount that may be spent in this tanner sH we do not Relieve
that It is proper to transer additional amounts to this fund and there.
by defeat the very purpose of the Ia.
Claims
The claims were found to be in exceptionally good form and "a
is very evident that the County Auditor has taken oreat ears - 80
n VI Claims are up to the legal requirements in eyerv reosv5
however, there are always a few thai slip through.
Claim No 24 paid by Poor Fund Warrant Nc. 499A n caor.o
Duncan IN amount Of S275O0 has not been acknowledged r. aso
appears That Mr.. Duncan bought a team for the county MAKING thTs
claim to the county for reimbursement. The claim sbonld baue -
fled direct by the party selling the team.
claim NO. 10, paid by General Fund Warrant No A00Q0 :,
amount Of 1892 to James Smith for the transportation Of riso0e
70 the penItentiary, Is not a proper charge against the countv = tbs
law provides that such expense be paid by the State of ET,nforo
ms amount should be recovered from the State bv the fTfno cf
proper claim with the necessary vouchers attached.
Claim No. 2847 paid by General Fund Warrant No A1on .S.5.
TO cash advanced rs per vouchers, $4,000. The date IS ncom11ass
and there are ne vouchers attached or other itemization inSs~st.5
Claim No. 96S paid by General Fund Warrant No A2so5 coves,,
the board OF prisoners makes an excessive charge. no donht "a 6e~S
an oversight on the part Of the Sheriff. The law allows ~ s1tstr
day for ali prisoners up to 20 and there it reduces froa ~ ~ =
cents for ali over 90 and not exceeding SO. According to this sIsiS
charge Of Is cents was made.
General Ccmment
At the time Of our last examination, we fouaa 4 Connie g.
and Bonded Debt in amount Of $69784986 with An offsfe~e -r
balance Of $265s973sl or aNet Debt Of 4S1 875g5.