PAGE TEN
THE NEWS AND THE HERALD, KLAMATH FALLS, OREGON
November Zi, 1938
Mild Criticisms
Mark Audit of
County Affairs
Numerous suggestions for 1m.
provements In handling the coun
ty's business and mild criticisms
of certain practices are contained
In the annual audit Just published
by the auditing department of the
secretary of atato'a office.
This was the first audit pre
pared by that of fire, others hav
ing been hnndled by a private
auditor given a contract by the
county. In general the stato audi
tors complimented the officials of
the county for their cooperation
and efforts, but they cited the ne
cessity of making certain correc
tions to comply with the law and
with accepted business and ac
counting practices.
$582,781 on Hand
The auditors' comments on fi
nancial condition open with a re
port of cash on band totaling
f S32.TS1.90. The audit states
that included in the cash items are
certain Items which should be
cleared up as soon as possible.
These include $243.16 In NSF
and other Irregular checks on
band. The auditors said that
wherever possible the tax collector
hould determine the property on
which these checks were presented
and paid in taxes, the receipt low
ering the payment should be can
celled and the taxes restored to
the roll Immediately. The largest
check, $183.93, has been held
since 1929, when It waa given by
a property holder as a tax pay
ment who did not make It good.
Minor shortages found In the sher
iff's accounts, are due to over and
short errors In change covering
period of years.
Kinking Fund Adequate)
The auditors propose that the
county consider funds sent to the
Chase National bank of New York.
Its fiscal agent, as a transfer be
tween banks and record the dis
bursements therefrom In the same
manner as checks In local banks.
Property taxes receivable as of
December 31. 1937. totaled
$1,524, 302. $8. Investments held
by the treasurer for the road bond
sinking fund total $155,000.
Buildings and equipment of the
county are valued at $285,000.
The auditors suggest that a record
be set up showing county-owned
road and office equipment, giving
Information as to cost, date of
purchase, estimated life, etc.
The amount to be provided for
retirement of bonds Is $783.
S12.80. The auditors say the bond
sinking fund policy as prepared
by the treasurer appears to have
made adequate provision for re
tirement of county bonds without
resorting to Increased levies for
that purpose. Although maturities
for the next four years are high,
the tax levy for bond sinking fund
and Interest will not have to be
Increased,
Itrgnrtled as Ixmiis
Warrants outstanding total
$8,838.U. All county warrants
are paid upon presentation, but
certain funds, notably the general
fund and county road fund, have
been overdrawn at certain periods.
These overdrafts are regarded as
loans from the road bond sinking
fund and Interest Is charged at
5 per cent. "This," said the audit,
"eliminated the necessity of reg
istering warrants and the Mil
time provided a fair return to the
road bond sinking ttind."
Bonds ami matured bond Inter
est coupons total $1,130,121.50.
Other liabilities and resorves are
totaled at J3S6.646.02.
The auditors state that, here
after, inclusion of forest . rental
revenues as part of the general
road fund rather than as a part
of the road bond sinking fund will
aid the county in raising needed
revenues without exceeding the g
per cent limitation.
Funds Not Included
Note is made that a number of
county funds, such as dog license
and liquor law enforcement, were
not Included In the budget for
1937. These should be budgeted to
comply with the local budget law.
The budget law requires the bud
geting of all expenditures of every
nature and requires that estimates
of receipts of every source be
made.
In an Inspection of tax collec
tions, the auditors noted that In
the two-year period ending De
cember 31, 1937, certain dis
counts were allowed contrary to
provisions of the law. In certain
instances due dates were not defi
nitely recognised. Tax turnovers
were not made as often as re
quired by law. The auditors also
point out that the law requires
that all sums received by the
sheriff as mileage shall be turned
over to the county first and then
reimbursement made to the sher
iff through claims approved by
the county court.
J. 1. Question. Studied
The auditors go quite deeply
into the various quoatlona arising
out of the operation of the justice
of the peace courts lu this cuuitty.
r'roiu avuiluble Informutiou,
they say. tliu county la entitled to
make a claim against the alate
treasurer for certatu errors lu re
mittances totaling $64. S4, those
remittances having been made to
the state of Oregon instead of
Klumuth county.
The auditors noted considerable
variation In costs charged by vari
ous justices of tho peace and sut
up a summary to show these varia
tions. They point out that the code
provides lu part Unit all foos col
lected by a justice of ihe'pcacu in
excess of $200 lu any month must
be turned over to the geuorul fund
of the county. In this connection
the fees retained In the Llnkville
district justice of the peace court
are shown for the your 193 7.
Year's totals of these monthly re
tained fees show that Justice W.
B. Barnes retained $2392.35. and
that Loyd R. UeLap, acting Justice
of the peace, retained $1334. 05.
"Shouldn't KxrceU $11100"
"It Is understood," said the
auditors, "that Jlr. Loyd R. De
Lap was appointed acting Justice
of the peace during the tempornry
absence of Justice Barnes, and it
appears that both officers acted
in tho capacity of justlco of the
peace for some tlmo after his re
turn." The auditors, after citing the
law, stated that "it would seem
that total fees retained In the dis
trict should not exceed $200 per
month."
In the audit, comment also Is
Mm
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at Wards Money-Saving Prices!
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sonars
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"wnty of tnat win
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8o
Men's 1'iijninns
A Special Vaflsf
149
J tvtm Vmarlxt fnr trivinpf
Smart Warm a Toa$t!
Men's Mufflers
At WWt, Only 79c
Wards has every kind of muf
fler from all wool plaids to
dressy rayon crepe Paisleys.
Dresty P a Gro n Captsk n I
Men's Cloves
A We'eome Gift I JJf
See how far a little money goes
at Wards I Unlined slipon style
a man's favorite!
made on Instances whore the
Llnkville district constable made
a charge of from $1 to $1.20 for
serving warrants of arrest lu cases
where tickets citing the offender
to appear In court were actually
Issued by state police, deputy
sheriffs or other pence officers.
The records show thnt approxi
mately $528.40 was collected by
tho-constable on state police cases
In 1937.
Pog License Issue
The auditors also criticise the
expenditures from the dog license
fund. The law provides that dog
board supervisors shall servo
without pay except tor necesmuy
expenses In 110 event exceeding
$100 for each per aumitn.
Tho dog control report shows
that tho city received $Htt0.8u a
Its shnro of the dog collections. (',
YV. linker received J12GS.H ns en
forcement officer. Salary and
mileage payments for 1937
totaled: Harry Wilson, $105.00;
Jorry McOnrtlo, $246.04; Jay
Kalrclo, $140; A. K. Croup, sec
retary, $100. Indemnity to sheep
owners totaled $312, and printing
and supplies cost $145.
Many Tables
"From examination of Ihe
claims siihmtltod," said the audit,
"It appears that each supervisor
hus received $100 In salary In ad
dition to actual expenses and thnt
lu one case the actual expenses
exceeded the maximum pruvldod
by law,"
The auditors also mention pay
ment of $100 to a clerk of the
board, assorting he should serve
without salary.
It la suggested In Hie audit that
consideration bo given to the ques
tion of tho county Joining tliu flro
patrol association,
At the closu of their general
comments, tho auditors say:
"Tho comments and suggestions
Included In this report are not
uinilo with the purposu of em
barrassing any officer or employe.
They have been made prlmnrlly
for the purpose of Indicating a
procedure to be followed In ac
cordance with the law and ao
repled business and accounting
practices. Sovoral of the Items
mentioned lire comparable to prac
tices and procedures exlslanl In
olhor counties of this state and
are called lo the attention of the
court In order thnt steps might be
taken to Insure corrections of tho
particular errors."
Much or the audit Is made tip
of detailed tallies showing Ihe
county's financial operations for
the year covered. Copies of the
audit are available for examina
tion of tnxpnyers Interested, at the
county clerk's office.
OFFICIALS HELD
FOR SELLING JOBS
LOfl ANtlKLKS. Noy. 14 (U.R) -
Two former Los Angeles e.lly offi
cials, iiii'ludliig the hrolher of for
mer Mayor Krauk L. Shaw, and a
third person Hated as "John Don"
were hull. 'led Wednesday by Ilia
county grand Jury on it cnunls
lu connection with an asserted
city Job-selling scandal.
Joseph 8haw, formerly secre
tary to his maynr-hrother, and
William Cormack, resigned civil
service commissioner, surrendmeil
within three hours to their Indict
litem. The .third poison, said to
be a city official nl", Is expected
to surrender Bfler he makes Br
rnugeuienl for bond.
The three wero charged In the
Indictment wllh aiding, shotting
and compelling (llenn Crnvuit,
mummer of tho civil service de
partment, lo alter and falsify the
reports of fire and police depart
ment examinations. The Indict
ment listed 33 parsons as the
"victims" of (he altered ol vll
service grades.
Judiso Clarniire Klncnld set hall
for Hi" trio at $ lli.tioo each.
Tho return of the liidleliuniitl
Wednesday climated several weeks
of hearings by the grand Jury dur
ing which a lung suing of wit
nesses trooped through the Jury
chamber to relate Incidents of
alleged graft III the city adminis
tration prior to thu election of Ihe
present mayor, Klntcher llowron,
alio started tho cleanup campaign.
The United KlnKdntn consumes
six limes a much tea as It does
coffee.
Ua lor Comfort?
Felt Slippers
Men's fovorlfsl 4) Q eg
Warm, long-wearing felt. And
men like the leather-tipped toes
and padded leather aolea.
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220 Main St.
ACROSS THE STREET FROM WARDS BIG MAIN STORE
Tolophone 384