A> %^^«^ ^ UNIFORM SYSTEM OF EXAMINATION » .»'.»• PREPARED BY State Board of Accounts of Indiana INDIANAPOLIS: WM. B. BURFORD, CONTRACTOR FOR STATE PRINTING AND BINDING 1915 Ah- |A Ky ORDER OF EXAMINATION. 1. (Vmiity Offices: »...,..., 1. County Auditor. 2. County Ti-easurer. 3. Clerk of Circuit Court. 4. County Sheriff. 5. County Recorder. (). :Minor County Offices. See page 29. 2. Township Offices : 1. Township Trustees. 2. Township Assessors. 3. Justices of the I*eace. 3. School Cities and Towns : 1. Trustees of School Cities. 2. Trustees of School Towns. 3. Teachers' Pension Fund. 4. Free Kindergarten. 5. Library Board. 4. Civil Cities and Towns^^Cities of the 1st, 2d, 3d and 4th Class 1. Police Judge or Mayor's Court. 2. City Clerk or Controller. 3. City Treasurer. 4. Board of Public Works. 5. Board of Public Parks. 6. Board of Safety. 7. Board of Health. 8. Market Master. 0. City Sealer. 10. City Engineer. 11. Sinldng Fund Commissioners. 12. Library Board. 13. Recreation Board. 14. Policemen's Pension Fund. 15. Firemen's Pension Fund. If). Regents of the Cemetery Fund. 17. Municipal Utilities. 18. Barrett Law Improvement Funds. 5. Cities of the 5tli Class : 1. Mayor. 2. Clerk. 3. Treasurer. 4. Library Board. 5. Municipal Utilities. 6. Street and Sewer Improvements. (3) • > * • • • • ^32iri2 Towns: 1. Clerk. 2. Treasurer. \i\ ; jAiv^rf Board. '4. Municip^al Utilities. f ',','/,' \"fY.\^\XQfit,^n(\ Sewer Improvements. 7. Com])il:iti()n and Verifif-ntion of Reports. AUDITOR'S OFFICE. n > ' > ■> ORDER OF EXAMINATION. 1. School Funds. 2. Fees, and Fee and Cash Book. 3. Receipts and Miscellaneous Register of Receipts. 4. Claims, Contracts and Commissioners' Record. 5. Warrants and Warrant Register. 6. Financial Statement (Exhibit). 7. County Council Record, Appropriation Ledger, with Finan- cial Statement. 8. Outstanding Bonded Indebtedness. 9. Records of the Boards of Finance and Review. 10. Election, Term and Bond. Salarj^ and Compensations. 11. Inventory of County Property. 1. SCHOOL FUNDS. 1. Verify the balances held in trust and reported in each Fund at the beginning of the year covering your assignment (June 1), as shown in the ''Auditor's Record of the Condition of the School Funds", with the amounts as shown in the Commissioners' Record (copy of annual report to the State Superintendent of Public In- struction, Form 6), and Former Field Examiners' Report of an examination of the School Funds. 2. Verify the accretions to the Common School Fund Principal (Fines and Forfeitures from the Clerk of the Circuit Court, Fines and Forfeitures from Justices of the Peace ; Fines and Forfeitures from the City Police Judge or Mayor ; State Distribution ; Received from other Counties ; Escheated Estates ; Transient Merchants ; Es- trays; Humane Funds where there is no Humane Society; 2% of unpaid principal as Damages from the Sale of Lands on account of Forfeited Loans [see Commissioners' Record] ; the corrections of errors of previous years) with the amounts shown on the Regis- ter of Miscellaneous Receipts. Verify the decretions to the Common School Fund (Amount transferred to other Counties; correction of errors of former years) ; with the Warrant Register. 2—2764 4. Verify the accretions to the Congressional School Fund Principal, receipt from other counties on account of biennial read- :Jl,istm6ii' ;(>port of the readjustment in Record of Condition of Schooj 1 uiids); sale of Congressional Land; 2% of unpaid PriiicipaL: a^ I^aipages from sale of land on account of Forfeited Loans" (see Commissioners' Record) with the amounts shown on the Register of Miscellaneous Receipts. 5. Verify decretions to the Congressional School Fund Prin- cipal (disbursed to other counties on account of biennial readjust- ment, [see report of readjustment in Record of Condition of School Funds] ; correction of errors of former years) with the amounts shown on the Warrant Register. 6. Verify accretions to Permanent Endowment Principal on account of State Distribution and 2% of unpaid principal as Dam- ages from sale of lands on account of Forfeited Loans, with the Register of Miscellaneous Receipts. Note : The Examiners are now prepared to make their report on the condition of the Scho<^)J Funds as to the Amount Chargeable and the Amoimt Held in Trust. Note: While one examiner has ol>tained the alxAc information the other can be verifying the Inventory of I^ans. 7. In the verification of the Unpaid Mortgage Loans, May 31, (the close of the School Year) the examiner will check the Audi- tor's Register of Loans with the Auditor's Inventory of Loan Record. If the Auditor has failed to make the Inventory of Loans, the examiner will prepare said inventory. Note : In a courteous and friendly manner, make an effort to have the -Auditor complete his Records. Note: In eheckiiii; tlie I.oan Register to verify the Inventory of Loans, make notes of the I. onus that have Delinquent Interest, and include same in your report. Note: Tlic rxainiiioi-s ;ir(> now prci^arcd t(» make the statciiu'iii of the Total Loans and C\-ish I>alajiccs. Amount (hie 'l'ru