The Durant news. (Durant, Miss.) 1882-1985, 1941-04-24

: DURANT NEWS, DURANT, MISSISSIPPI
neither the machinery "a paid for in cash, by notes, or to be paid as
EDUCATION
The superintendent of education keeps a set of books which are
alanced monthly with the books of the county auditor. This is especially
1enefnial in that 1T enables the preparation of a statement of school
With the fiscal year OF The county. ms statement Is resented ~
Schedule 4, page "a The records indicate that the superintendent IS
complying with the law IN every way and keeping sehool expenditures "ltnin
the budget
TAX COLLECTOR
Tax collections and settlements o the tax rolls or the fiscal year
1899 yer proven by the preparation of Exhibit &C. showing the total
charges, credits and collections for each fund Collections of other items
by the tax collector We're verified from the time of the last audit to March
g., 1e41. Collections o the 1910 rolls were proven by the addition of all
and in the bank, rs shown by supplementary schedules and , . exhibit
The personal insolvencies as reported by the tax collector in general
present a difficult problem Under the law the assessor is required to
assess all property subject to taxation, much of which cannot be collected
resulting in a long list of insolvencies The law requires the tai collector
to attach al affidavit stating that he has made an effort to collect
these taxes and that he could find n o property to distran and sell for the
taxes. The boar. is required to study thu list tel by Item, n to allow
none which they know to be couectae. A cursory examination of this
not paid personal taxes and who ae known to the Ia eoneetor n te
board. 1t is our belief that the board assumes responsibility for such
cuwed with the board of supervisors and the tax collector, and we again
urge that you insist upon the collection of all personal taxes which can
firms who are in business before the list is approved for credit to the tN
collector.
COMMUNITY HOSPITAL
At your request, W e have made a. audit of the Holmes County
Community hospital and schedules showing the operations of this inshtr-
ton are included in the report at pages 80, ct. seq. 1t has been the
custom for the hospital to submit to the board its bills to be paid by
have recommended to the president of the board, the chancery clerk and
the superintendent of the hospital that the board make a certain allowance
to the hospital monthly and that the accounting to the BOARD BE made
through u annual audit of the hospital accounts
BOARD OF SUPERVISORS
Board allowances Were audited through February 5, l941, and notes
made of allowances questioned by u.s. At your March meeting a conference
was held, attended by four members of the board, the clerk of the board
the attorney for the board, the county attorney, the sheriff and tax
collector, and two auditors from this office. A very frank open and
friendly discussion of the matters involved as entered INTO n our
position OF all matters was explained, -
Your county has a population of owe $4,000, therefore Section 1904
of the Code of 1880 is in force for allowances set forth therein for clerks
and sheriffs In the past certain fees which should "a peer aNea as
costs-such as recording indictments, arranging prisoners and issuing wit,
ness eertifcates-have been presented to the court allowed by it, and
allowed and paid by you. This department upon ad"ee Oh eounse, Az s
the position that you arr not compelled to allow any claim not authorized
The code sections authorizing allowances to circuit clerks and she,iffs
for cost in state failed cases and in cases. of conviction for felony where
the defendant is unable to pay the cost require that only so much a )
shown to be due these officers o iemized cost bill shall oe a"o
we expect this provision to be compiled with in the future. TINS matter
has been discussed with you, the circuit clerk and the sheriff, and we
anticipate claims hereunder will be filed in compliance with the statute.
At the conference W c discussed claims pending under former audltS
md those developed during the current audit. Formal demand is being
made upon the proper officers for the repayment to the county depository
of such sur as are shown by Exhibit "D", Page 32.
Other overpayments had been made through error and the clerk =
taking steps to collect any amount due. A schedule of the more important
ones is shown at page SO.
cHANcERy CLERK
The Chaneery Clerk ex-offdo County Auditor and Clerk of the
Board and. in the capacities, is in very close touch with all financial tran
sactions of the county XII money covered into the depository is under
a receive warrant issued by the clerk and all warrants for disbursements,
except witness and jurors fees issued by the Circuit Clerk, are issued by
AS County Auditor the Clerk keeps the books of account which re-
cord ALI of the financial transactions of the county and reflect the source
and disposition of all funds. The books have been carefully kept and were
accurate.
counting system, and it WI being properly operated at te conclusoh
of our audit. This system will facilitate future audits Other suggestions
for the improvement of office routine in relation 20 auditing were adopted
Land redemptons we're checked and found to be correct. zach re-
demption is deposited in the general fund settlement sare pro-
mpty
The clerk has in his possession trus receipts To- securities piedged
bv the county repositories in ample amounts for the protection required.
y is uucested that these receipts be made to the clerk and the President
of the Board jointly
We appreciate the courteous cooperation OF III count oIiela au
omnlovees with our representatives during the course of the audit At
any inn that we can be of service to you, please can On US
Respectfully submitted,
STATE AUDITING DEPARTMENT,
7 M CAUSEY, CHIEF INSPECTOR,
BY. MILTON M. BATSON, c. P A.,
Assistant Chief Inspector.
of West entertained the Junior Mu
sic Club of Winona. Wednesday, in