The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1930-09-19
EXAMINERS NOTES

The records of the County Treasurers office II not written up
as promptly as they should be.
On June 80, 1880, the balances shown IN the various School Dis
tricts were $12996 more than the balance shown IN the General
Ledger s belonging to School Districts.
On June 80, 1880, the General Ledger account of the Sinking
Fund was $l67oS15O, while the monthly report of the Treasurer of
the same date showed a balance of s15771125 in this fund, a differ
ence of s67975. On the same date the balance shown in the Bond
Interest Fund Of the Ledger was s2,aoz92, while the report showed
a balance of $1,65S17, making a difference of $67975. These differ
enees were all explained, but there is no excuse for errors of this
kind and when they are discovered, corrections should be made and
On June 80, 1890, the following School Districts were overdrawn:
Sinking Fund, $38O.s5. The Treasurer should not allow any fund to
become overdrawn. This has been repeatedly called to the Treas
urers attention.
At our previous examinations your attention was called to the
necessity OF the reconcllement OF the current tax rolls by the County
attention is again called to Section 2219 of the 1921 Revised Codes.
At the time of this examination there was a deposit Of s51oooo
in excess of the legal securities pledged by the Traders State Bank
Of Poplar and a deposit in the cuEbertson State Bank of Culbertson
OF s275OOo in excess Of the legal securities pledged by that bank.
A similar condition existed at our last examination. The County
ter 40 of the 1929 Session Laws.
The DELINQUENT Tax Registers for the years 1928 and 1929 have
not been written up. Registers should be procured and these records
as a Delinquent Register.
The County Treasurer has. not Deen collecting the personal prop
erty taxes at the time the assessments are made, as provided for
by Chapter liza of the 1923-1927 Supplement to the 1921 Revised Codes,
that were delinquent, and $889S9o of the 1929 personal property
that that were oninoaa T. on oo November poer 80, 1922 Sa9n+I Some an Of, Of these
thousand dollars through the failure of the Treasurer to collect
the personal property taxes S provided for by the above chapter.
Since III last examination a n expensive C$1,465Oo) bookkeeping
machine has been installed in the Treasurers office. The work in the
use of a machine of this character. 1t is very doubtful if its use will
one days time of a deputy during a months business, and it
like a waste of the taxpayers money. Several innovations have
into the records of the Treasurers office since the last exam
nation, and at the time of this examination the various essential
records of the office were scattered around on various loose leaves
paper. The records in this office are public and permanent rec.
and should be 81 treated and should be comprehensive enough
that a person may look at them in future years and not have to
at what someone intended them to mean. Section 20 of the
1921 Codes provides that the State Examiner shall prescribe the gen.
eal methods and details of accounting for the receipt and disburse-
nent of all moneys belonging to the Counties. The State Examin-
rs office was not consulted when changes were made in the Treas
office and this department cannot approve of several of them.
The tax receipts used in the 1929 tax collections do not conform
the form prescribed by this department, nor does this depart
nent approve of the form used. 1t is true that some time may be
in getting out the tax notice, but this is to a great extent off
set by the time required to distribute the taxes afterwards and un-
axes In making the form of tax receipt, which is used by practi-
ally all of the Counties, this department took into consideration the
taxpayer who is entitled to know how much of his taxes re going
Or roads, how much for County purposes, how much for schools, how
,ther activities for which he is required to pay taxes, and we feel
hat his tax statement and receipt should show him all of these
hngs without it being necessary for him to hire a n accountant or
ak expert to figure it out for him. We feel that the taxpayers of
lot getting it under present conditions. True, it will require some
but any system requires work if it is to be kept up
The County has $22285.86 in the two closed banks, and we un-
erstand that it is improbable any more dividends will be received
rom either bank 81 that it will be necessary for this money to be
ad out of the various Countys funds. In the present shape of the
,ounty's funds it does not look as though there will be enough surplus
o make this up o it will be necessary to make a special levy to raise
his s222S5.86. The Commissioners should make some provision for
his item.
AND FINANCE:
The County COMMISSIONERS should keep all of the expenditures
( the County down to the very lowest possible level in view of the
nancial condition OF the County. Your Road Fund is still in a de-
lorable condition in spite OIL the additional 5 mill debt reduction levy
this fund will be o n a sound basis, Part of the current years