The Sauk Centre herald. (Sauk Centre, Stearns County, Minn.) 1886-current, 1932-09-29
State Examiners Report
on Stearns County Books

At the request of the Stearns
County Taxpayers Association the
state Examiners office investigat-
ed the official books of the offic-
ials of Stearns county. The repor:
was filed with the county auditor
some weeks ago. The following is
the detailed report:
Notification of receipts and dis
bursements for period from Novem-
Der Is, 1880, to April 30, 1882. Date
of Audit, May 2 1882.
Comments and Recommendations
In accordance with the provis-
ions of Section 3278, M. S. 1927 and
Chapter 246, Laws 1881, an audit
has been made of the books and
affairs of Stearns County for the
years 1880 and 1881, with a verifi-
cation of cash receipts and dis
bursements for the period from No
vember Is, 1890, to April 80, 1882.
Financial Statement
Valuations of lands, buildings and
equipment are set forth in the
annual financial statements pre-
pared by the county auditor. Bal
ance of statement was established
by this auditor.
Auditor
Filing-It is recommended that
all warrants and claims be filed
separately.
Claims-A number of claims al
lowed have not been properly
~ lot I1
verified as required by Mason's
Statutes, Section 766.
Apportionment Penalties, Inter
est and Costs collected on
special assessments is apportioned
to the Municipality entitled to the
same. All other penalties are dis
tributed one-half to the county rev.
enue fund and the other half to the
current school fund. Section 2087,
M. S. 1927, provides that all penal
ties and interest collected on any
tax levied for local purposes on
real estate in any incorporated
village or city shall be apportioned
to the general revenue fund of sucn
village or city and the balance ap-
portioned one-half- to county reve-
nue. and onehalf to the current
school fund.
Accounts Receivable Accounts
receivable should be recorded and
controlled in the auditors office.
County Treasurer
Collateral-The, following securi-
ties deposited with the county
treasurer as security for county
funds are not authorized and there.
fore afford no protection to the
county in the event of failure of the
bank:
American National Bank, st.
Cloud, Canadian Natl. Railway S.
10000 st. Stephen State Bank,
Twin City Rapids Transit 100000.
First State Bank, Albany, St..
Paul Union Depot 100000.
Duplicate Tax List-The treasur-
er is paid annually $225.O0 for
making duplicate tax lists. The
Attorney-general has held in an
opinion of which a copy is attach
ed that the treasurer is not EMIT
led to compensation for this ser
vice.
Bonds Employees - Bonds of
the treasurer's employees are on file
in his office. These bonds also run
to the treasurer. Bonds of depu-
ties and clerks should run to the
State of Minnesota and be recorded
in the office of the register of
deeds and forwarded to the secre-
tary of state.
Protest Fees-During the year
1880, the treasurer was paid by
warrants No. 31159 and 33675, $2.56
and $2.28, respectively, for protest
fees. This is not proper claim
against the county.
Sheriff
Salary-Salary of the sheriff fix
ed by the county board. Chapter 213
Laws 1917, no longer applies to this
county. Legislation should be Sc
cured authorizing payment of sal.
airy to the sheriff.
Fees-In making annual report
of fees and emoluments received,
the sheriff should include all fees
received by him. The reporting of
the net amount of fees received
over and above expenses is not full
compliance with the law.
Register Of Deeds
Bonds-Bonds of the register of
deeds and registrar of titles have
been recorded in his office. These
bonds should have been recorded
~, tho off;oo nf fho o1orir of oo,,yf