A> %^^«^ 
 
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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<r Funds and Amount 
 due County and the Amount Held in Trust and Amount Rci)orted. 
 
 8. In the verification of the School Fund Mortgages with the 
 Auditor's Register of Loans and the Inventorv^ of Loans, make the 
 following examination of the mortgages: 
 
 a. That Mortgages are on file or that same have been 
 paid since May 31, the close of the School Year. 
 
 b. That the Description of Property agrees with the 
 descrii^tion as shown on the Deed Record. In case of irregu- 
 larities give date of mortgage, name of mortgagor, fund, 
 description on Mortgage and description on Deed Record 
 and amount. 
 
c. Where perishable improvements are accepted as a 
 part of the Security and the amount of the Loan equals 
 one-half of appraised value of Land and Perishable Im- 
 provements, the Insurance Policies (Fire and Tornado) 
 should be on file with the Mortgage covering said Improve- 
 ments equal to an amount not less than 66 2/3% of the 
 appraised value of said Improvements. In case of irregu- 
 larities give date of Mortgage, name of Mortgagor, amount 
 of insurance, and amount of unpaid principal. 
 
 d. Report all Loans that exceed the Five Year Limit, 
 giving date of mortgage, name of mortgagor, fund, amount, 
 amount of loan. 
 
 e. Report all Loans wherein the Interest is delinquent, 
 giving date of mortgage, name of mortgagor, fund, amount, 
 principal unpaid and delinquent interest. 
 
 f. Report all Loans wherein the Appraisers' Certificates 
 are not a part of the Mortgage, giving date of Mortgage, 
 name of Mortgagor, amount of Mortgage and Fund. 
 
 g. Report all Loans wherein the amount of Loan ex- 
 ceeds $4,000.00, giving date of mortgage, name of mortgagor, 
 fund, and amount of unpaid principal. 
 
 h. Report all loans wherein the amount of loans is more 
 than one-half the appraised value, giving date of mortgage, 
 name of m!ortgagor, fund, name of auditor making said 
 loan, amount of loan unpaid, amount of appraised value. 
 
 2. AUDITOR'S FEES.— FEE AND CASH BOOK. 
 
 1. Transfer Fees. — Check the Transfer Books for the total 
 amount of descriptions transferred and verify said amount with 
 the total amount of Transfer Fees as shown in Auditor's Quarterly 
 Report of Fees and Fee and Cash Book. 
 
 2. Highway Fees. — Check the Commissioners' Record and Mis- 
 cellaneous Papers on file and verify the accrued Fees with the 
 Auditor's Fee and Cash Book. 
 
 3. Ditch Fees. — Check the Commissioners' Record and Mis- 
 cellaneous Papers on file and verify the accrued fees with Audi- 
 tor's Fee and Cash Book. 
 
 4. Liquor License Fees. — Liquor License Bond Fees. — Check 
 the Commissioners' Record for Liquor Licenses granted direct 
 to the Auditor's Fee and Cash Book. 
 
8 
 
 5. School Fund Mortgage Fees. — Cheek the School Fund Loan 
 Register direct to the Auditor's Fee and Cash Book. 
 
 6. Approving, Recording and Indexing Bond Fee. — Check 
 direct from the Official Bond Records to the Auditor's Fee and 
 Cash Book. 
 
 7. Fees on Tax Sale Certificates. — Tax Sale Deeds and Assign- 
 ment of Tax Titles. — Check direct from the Tax Sale Record to 
 Auditor's Fee and Cash Book. 
 
 8. Ferry License Fees. — Check direct from Commissioners' 
 Record to Auditor's Fee and Cash Book. 
 
 9. Satisfaction of Old School Fund Mortgages, Fees. 
 
 10. Miscellaneous Certificates (Constables, Justices of the 
 Peace, etc.). — Check direct from Commissioners' Record to Audi- 
 tor's Fee and Cash Book. 
 
 11. Fees for Copies of All Records. 
 
 12. Storage Room Pennits — Fees. 
 
 13. School Fund Deeds — Fees. — Check direct from the Commis- 
 sioners ' Record to Auditor's Fee and Cash Book. In checking 
 recorder's office, make note of School Fund Deeds and verify same 
 with auditor's records. 
 
 14. Recording Town Plats — Fees. — Che<ik direct to Auditor's 
 Fee and Cash Book. 
 
 15. Subpoenaes. 
 
 16. Fees for the Partial Redemption of Tax Sale Certificates. 
 — Tax sale record direct to Auditor's Fee and Cash Book. 
 
 17. Verify the correctness of the footings on the Auditor's 
 Fee and Cash Book and verify same with the auditor's quarterly 
 report of fees. 
 
 18. Mortgage Exemption Fees. — Check the mortgage exemp- 
 tion certificates for auditor's affidavit. 
 
 19. Verify the correctness of the footings on the Auditor's 
 Fee and Cash Book. 
 
 20. Set out any irregularities, giving detailed information 
 in your report. 
 
 3. RECEIPTS. 
 
 1. Check the stubs of the Quietus Record with the Auditor's 
 Miscellaneous Register of Receipts. 
 
 2. Check all Transfers of Funds from one Account to another 
 Account, to determine the correctness of both the charges and 
 credits. 
 
9 
 
 3. Verily the charges as shown on both Settlement Sheets, 
 (including Erroneous Taxes refunded by the Board of County 
 Commissioners; Moneys advanced Special Judges; Treasurer's 5 
 and 6% Fees for the collection of Delinquent Taxes; Commission 
 on Sequestered Taxes and the amounts collected by the various 
 Tax Levies) with the Receipt Register of Miscellaneous Receipts. 
 
 4. Verify the correctness of the Depository Interest Statement 
 (2% bid, divide the total of the Daily Balances for the month by 
 182.5). Check with the Auditor's Miscellaneous Register of Re- 
 ceipts. 
 
 5. Check the Receipts as shown on the School Fund Loan 
 Register with the Auditor's Miscellaneous Register of Receipts. 
 
 6. Verify the amount of Li(}uor License due the Liquor License 
 Fund with the number of Licenses granted on the Commissioners' 
 Record and Record of Licenses issued, having tabulated same in 
 cheeking License Fees. 
 
 7. Tabulate the Receipts from all the County Officials on 
 account of Fees or other Moneys due the Funds, for the examin- 
 ers' information in the examination of other County Offices. 
 
 8. Verify the Tax Sale Redemption Record with the Miscel- 
 laneous Record of Receipts. 
 
 9. Check Register of Receipts for Change of Venue Costs. 
 
 10. In the verification of the outstanding bonded indebtedness, 
 verify the moneys received from the sale of bonds with the Receipt 
 Register. 
 
 11. Check township trustee's annual report for surplus dog 
 money paid in, and verify same with the Miscellaneous Receipt 
 Register. 
 
 12. Verify the correctness of the footings on the Receipt 
 Register. 
 
 4. CLAIMS, CONTRACTS AND COMMISSIONERS' 
 RECORDS. 
 
 1. Verify the claims filed and allowed with the Commissioners' 
 Record of Allowances and the Auditor's Register of Warrants, and 
 determine the correctness and validity of said claims. 
 
 2. Tabulate all allowances to the various officials to determine 
 the amount of salary and other compensations received. 
 
 3. Tabulate all allowances to Contractors and verify the total 
 amount paid on contracts with the contract price, allowed in the 
 
10 
 
 Commissioners' Record. Examine thorouglily the extra allowances 
 on account of changes in the Original Plans and Specifications. 
 
 4. Verify the Court Allowances, as shown on Clerk's Certi- 
 ficate and Order Books with the amounts shown on the Warrant 
 Register. 
 
 5. Verify allowances in Insanity proceedings with the amount 
 shown on the Warrant Register. 
 
 6. Verify the Bonds and Interest Coupons paid with the 
 amounts shown on the Warrant Register. 
 
 7. Tabulate the various Poor claims allowed and paid, to recon- 
 cile the condition of the Poor Funds held in trust by the County 
 for the various Townships. 
 
 Note: If the claims are not in numerical ••idci-. tlie exiimiuer will 
 save time by arranging: them in the order they aiipear on the Claim and 
 Allowance Docket. 
 
 5. WARRANTS AND WARRANT REGISTER. 
 
 1. Verify the Stubs of the Warrants issued with the amounts 
 shown on the Warrant Register. 
 
 2. Verify all Warrants issued for School Fund Mortgage Loans 
 with the School Fund Loan Register. 
 
 3. Tabulate and verify the correctness of the distribution of 
 Taxes, School Revenue, Liquor License Fund, C^ongressional Inter- 
 est, Surplus Dog Fund, to the various Officials of the County, to be 
 used in your examination of said Officials in the order of your 
 examination. 
 
 4. Verify the correctness of moneys disbursed on account of 
 Change of Venue. 
 
 5. When warrants are issued to transfer from one Fund to 
 another, verify both charges and credits. 
 
 6. Verify the correctness of the Footings on the Warrant 
 Register. 
 
 6. FINANCIAL STATEMENT. 
 
 1. In connection mth the Financial Statement of the Auditor's 
 Office, the examiners should verify the Treasurer's Miscellaneous 
 Register of Receipts and Warrant Register (see method of exam- 
 ination of said records in the instnictions for making an examina- 
 tion of the Treasurer's Office). 
 
 2. Verify the balances, January 1, in the various Funds, as 
 shown on the Auditor's Monthly Balance Record with the balances 
 as sho^ATi in the report of Former Field Examiners. 
 
11 
 
 3. To the balance, January 1, add the total receipts, as shown 
 on Auditor's ^Miscellaneous Register of Receipts, to obtain the 
 total charges. 
 
 4. Deduct from the total charges the amount of disbursements 
 as shown on the Auditor's Warrant Register to determine the 
 balance at the end of the year, December 31. 
 
 5. Verify this balance with the amount as shown on the Audi- 
 tor's Monthly Balance Record, December 31. If the amounts agree 
 you are positive that the net balance December 31 is correct. 
 
 5. Transfer the balances, January 1, from the Auditor's 
 Monthly Balance Record to your ''Examiners' Blank Report 
 Form." 
 
 6. Transfer the total receipts in each Fund for the year 
 (Column 14, Auditor's December 31, Monthly Balance Record) to 
 ' ' Examiners ' Blank Report Form. ' ' 
 
 7. Deduct the balances at the first of the year from the Total 
 Receipts to obtain Net Receipts for the year in ''Examiners' Blank 
 Report Form. ' ' 
 
 8. Transfer the Overdraft Balance, January 1, from the Audi- 
 tor's Monthly Balance Record to "Examiners' Blank Report 
 Form," said balance to be carried in Red Ink. 
 
 9. Transfer the Total Disbursements, including Overdrafts in 
 Column 20, Auditor's Monthly Balance Sheet, December 31, to 
 the Total Disbursement Column in "Examiners' Blank Report 
 Form. " 
 
 10. Transfer the balances as shown in columns 21 and 22 Audi- 
 tor's Monthly Balance Record, December 31, to the balance column, 
 December 31, "Examiners' Blank Report Form" (Overdraft bal- 
 ances to appear in Red Ink.) 
 
 Note : Verify the Treasurer's Financial Statement with the Auditor's 
 Financial Statement. 
 
 11. In the compilation of Auditor's and Treasurer's Financial 
 Statements, the Field Examiners' Financial Statements should 
 absolutely agree wdth the Auditor's and Treasurer's Records. Any 
 discrepancies should be set out in detail, made a part of your 
 report and instructions given the officials as to the method of 
 adjustment. (The proper entries correcting said errors should be 
 made before Field Examiners finish assignment.) 
 
 12. Determine the outstanding warrants between Auditor's 
 balance, December 31, and Treasurer's Balance, December 31. 
 Tabulate said warrants by Funds. (Make Schedule in Report.) 
 
12 
 
 13. Verify the balances in each Fund in the Auditor's Finan- 
 cial Statement with the Balances in each Fund in the Treasurer's 
 Financial Statement. If the Auditor's Balances plus the Outstand- 
 ing Warrants in each Fund equals the Treasurer's Balance in each 
 Fund, the condition of the Funds in each office is correct and it 
 will be unnecessary to make a check of the Ledgers. If they don't 
 agree, check the Funds wherein you find a discrepancy; Auditor's 
 Ledger of Receipts against the Treasurer's Ledger of Receipts and 
 Auditor's Ledger of Disbursements against the Treasurer's Ledger 
 of Disbursements. 
 
 7. COUNTY COUNCIL RECORD, APPROPRIATION 
 
 LEDGER. 
 
 1. Check all the Appropriations (regular and special meet- 
 ings) as found in the County Council's Record of Appropriations 
 with the Amounts shown on the Auditor's Ledger of Appropria- 
 tions. 
 
 2. Verify distribution of the warrants to the proper appro- 
 priations when you check the claims into the Allowance Register 
 and Warrant Register. 
 
 3. Verify the Financial Statement December 31, checking the 
 amount disbursed in each fund in County Revenue with the amount 
 appropriated in said Funds. 
 
 8. OUTSTANDING INTEREST BEARING INDEBTEDNESS. 
 
 1. Verify the Records of the County Council for the authority 
 to make Temporary Loans and issue Bonds. 
 
 2. Verify the Receipt of money from the Temporary Loans 
 and Sale of Bonds. 
 
 3. Examine the Commissioners' Record for the proceedings 
 authorizing the sale of all Bonds, including bonds for the Con- 
 struction of Gravel or Macadamized Roads, and temporary loans. 
 
 9. RECORDS OF THE BOARD OF FINANCE AND BOARD 
 
 OF REVIEW. 
 
 1. Examine the Board of Finance Record, as to the Request 
 for Bids: Record of Proposals; Acceptance; Depository Bonds; 
 and Monthly Report of Depository Interest. 
 
 2. Examine the Record of the Board of Review, as to their 
 Records of ^Meetings and number of days in session. 
 
13 
 
 10. ELECTION, TERM, BOND, SALARY AND 
 COMPENSATION. 
 
 1. Examine the Clerk's Record to verify the election and term 
 of Auditor. 
 
 2. Examine the Official Bond Register of the Clerk of the 
 Circuit Court as to the validity of Auditor's Bond. 
 
 3. Verify the salary and additional Compensation paid Audi- 
 tor, as to its correctness and validity. 
 
 11. INVENTORY OF COUNTY PROPERTY. 
 
 1. Tabulate complete list of property, value of lands and lots, 
 value of improvements, value of personal property, etc. 
 
 3—2764 
 
14 
 
 COUNTY TREASURER'S OFFICE. 
 
 ORDER OF EXAMINATION. 
 
 1. Fees — Advertising and Demand. 
 
 2. Receipts and Miscellaneous Register of Receipts. 
 
 3. Warrants and Warrant Register. 
 
 4. Financial Statement. 
 
 5. Abstract of Taxables. 
 
 6. General Tax Duplicates. 
 
 7. Settlement Sheets. 
 
 8. Ditch and Special Assessment Duplicates. 
 
 9. Treasurer's Cash Reconcilement — Depository Statement. 
 10. Election, Term, Bond, Salary and Other Compensation. 
 
 1. FEES— ADVERTISING AND DEMAND. 
 
 1. Check the advertising fees on the delinquent tax receipt 
 stubs with treasurer's "Cash Register of Delinquent Tax Receipts" 
 and verify the total advertising fees with the treasurer's "Miscel- 
 laneous Register of Receipts. ' ' 
 
 2. Check the demand fees as shown on the delinquent tax 
 receipt stubs to Treasurer 's personal cash book, to verify the addi- 
 tional salary paid Treasurer. 
 
 2. RECEIPTS— RECEIPT REGISTER. 
 
 Note: The Treasnicrs :Miscellaneous Receipt Register is verified at 
 the same time you verify the Auditor's Miscellaneous Receipt Register. 
 
 1. Check the stubs of the receipts issued with the amounts 
 shown on Treasurer's Miscellaneous Register of Receipts. 
 
 2. Verify the footings on Treasurer's Miscellaneous Receipt 
 Register and verify the total as shown on the Treasurer's Miscel- 
 laneous Register of Receipts with Auditor's Miscellaneous Register 
 of Receipts. The footings should be the same unless either officer 
 has made entries correcting errors of current or previous years. 
 Verify the correctness of any entries. 
 
15 
 
 3. WARRANTS— WARRANT REGISTER. 
 
 Note : The .Treasurer's Warrant Register Is verified at the same time 
 the examiner verifies the Auditor's Warrant Register. 
 
 1. Check the warrant stubs presented to the Treasurer with 
 Treasurer's Register of Warrants. 
 
 2. Verify the correctness of the footings on Treasurer's War- 
 rant Register. 
 
 4. FINANCIAL STATEMENT. 
 
 Note: In the verification of the Financial Statement in Treasurer's 
 oflSce, the examiners verify the correctness of said statement in connection 
 with the verification of the Financial Statement in the Auditor's oflice. 
 
 1. Verify the balances, January 1, in the various funds, as 
 shown on the Treasurer's Monthly Balance Record with the bal- 
 ances as shown in the report of former field examiners. 
 
 2. To the balance, January 1, add the total receipts, as shown 
 on Treasurer's Miscellaneous Register of Receipts, to obtain the 
 total charges. 
 
 3. Deduct from the total charges the overdraft January 1 
 and the amount of disbursements a^ shown on the Treasurer's 
 Warrant Register to determine the balance at the end of the year 
 (December 31). 
 
 4. Verify this balance with the amount as shown on the Treas- 
 urer's Monthly Balance Record, December 31. If the amounts 
 agree, you are positive that the net balance December 31 is correct. 
 
 5. Transfer the balances, January 1, from the Treasurer's 
 Monthly Balance Record to your '^Examiners' Blank Report 
 Form." 
 
 6. Transfer the total receipts in each fund for the year 
 (Column 14, Treasurer's December 31, Monthly Balance Record) 
 to '^ Examiners' Blank Report Form." 
 
 7. Deduct the balances at the first of the year from the total 
 receipts to obtain net receipts for the year in "Examiners' Blank 
 Report Form." 
 
 8. Transfer the overdraft balance, January 1, from the Treas- 
 urer's Monthly Balance Record to '^ Examiners' Blank Report 
 Form," said balance to be carried in Red Ink. 
 
 9. Transfer the Total Disbursements, including overdrafts 
 in Column 20, Treasurer's Monthly Balance Sheet, December 31, to 
 the Total Disbursement Column in ''Examiners' Blank Report 
 Form." 
 
16 
 
 10. Transfer the balances as shown in columns 21 and 22, 
 Treasurer's Monthly Balance Record, December 31, to the balance 
 column, December 31, ''Examiners' Blank Report Form." (Over- 
 draft balances to appear in Red Ink) . 
 
 11. In the compilation of Auditor's and Treasurer's Financial 
 statements, the field examiners' financial statements should abso- 
 lutely agree with the Auditor's and Treasurer's record. Any dis- 
 crepancies should be set out in detail, made a part of your report 
 and instructions given the officials as to the method of adjustment. 
 (The entries correcting said errors should be made before field 
 examiners finish assignment.) 
 
 12. Determine the outstanding warrants between Auditor's 
 balance December 31 and Treasurer's balance, December 31. Tab- 
 ulate said warrants by funds. ( Schedule of said warrants included 
 in Auditor's report.) 
 
 13. Verify the balances in each fund in the Auditor's financial 
 statement with the balances in each fund in the Treasurer's finan- 
 cial statement. If the Auditor's balances plus the outstanding 
 warrants in each fund equals the Treasurer's balance in each fund, 
 the condition of the funds in each office is correct and it will be 
 unnecessary to make a check of the ledgers. If they don't agree, 
 check the Funds wherein you find a discrepancy ; Auditor 's Ledger 
 of Receipts against the Treasurer's Ledger of Receipts, and Audi- 
 tor's Ledger of Disbursements against the Treasurer's Ledger of 
 Disbursements. 
 
 5. ABSTRACT OF TAXABLES. 
 
 1. Verify the correctness of the abstract of taxables by multi- 
 plying the total of net valuation in each township and corporation, 
 by the total rate levied in each township and corporation and to 
 the result obtained add the amount of the poll tax assessed in each 
 township and corporation. 
 
 Note: In connection with the above, secure a blank page of a tax 
 duplicate from the auditor and tabulate the total amount of taxes lovied. 
 including polls, in column 11 on said sheet. (Retain this sheet, as it is 
 your first step in verifying charges, collections and returns on the settle- 
 ment sheets). 
 
 2. Verify the total footings of the taxes levied by township 
 and corporation (shown in column 11 of the blank page of tax 
 duplicate, obtained from the auditor) with the amount shown on 
 the abstract of taxables, (compiled by the auditor January 1) ; 
 
17 
 
 the amounts shown on tax duplicates by townships and corpora- 
 tions (column 11) ; and the amount as shown on line one (1) of 
 the June settlement sheet. 
 
 3. Verify the delinquent taxes shown on the previous year's 
 tax duplicate (column 35) with the amount carried to new tax 
 duplicates (Columns 12 and 13). 
 
 4. Distribute these delinquent taxes, by townships and cor- 
 porations, to (columns 12 and 13 on the blank page of the tax 
 duplicate received from the auditor). The totals of columns 12 
 and 13, on this abstract you are preparing, should be equal to the 
 totals of lines 2, 3, 4 and 5 on the June settlement sheet. 
 
 5. Cross foot your abstract columns 11, 12 and 13, by town- 
 ships and corporations, to column 14 ; foot column 14 to prove the 
 correctness of footings in columns 11, 12 and 13. 
 
 Note: Retain this abstract to be used in verifying the charges, col- 
 lections, and returns on the tax duplicates, with the charges, collections 
 and returns on the settlement sheets. 
 
 6. GENERAL TAX DUPLICATES. 
 
 1. Transfer the grand totals in columns 16, 17, 18, 19, 20, 21, 
 
 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36 and 38 of 
 each township and corporation in the tax duplicates, to the same 
 columns on the blank page of the tax duplicate obtained from the 
 auditor. (See above note after item 5, on the ''Abstract of Tax- 
 ables.") 
 
 2. Make your footings of columns 16, 17, 18, 19, 20, 21, 22, 23, 
 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36 and 38 on the abstract 
 prepared by you. The sum of the footing of column 24 should 
 equal the sum of the cross footings of columns 19, 20, 21, 22 and 
 
 23. The sum of the footing of column 14, less the result obtained 
 by deducting the sum of column 21 from column 24 should equal 
 the sum of column 16 (if column 16 "Cash Column" includes the 
 Road Receipts) plus columjn 18. If column 16 shows net cash, then 
 the result should be equal to the sums of columns 16, 17 and 18. 
 The sum of the footing of column 34 should equal the sum of the 
 cross footings in columns 29, 30, 31, 32 and 33. The sum of the 
 footing of column 24 less the sum of the footing of column 34 
 should equal the sum of the footing of column 26 plus column 28. 
 
 3. In the event there are no errors in the above test, you 
 can be absolutely sure the tax duplicates are correct; however, if 
 you find errors in the Spring test of the collections (column 16 
 
18 
 
 plus 18), they will work themselves out in the Fall settlement, but 
 this will mlake you unable to prove your Fall test of collections 
 (column 26 plus column 28) by the above method. Your next 
 step will be to verify the correctness of column 34, by verifying 
 the footing of said column 34, page by page, throughout the tax 
 duplicate. 
 
 4. Column 35 (amount carried to new duplicate) should be 
 the result obtained by deducting column 38 from column 34, and 
 to this amount add column 36. 
 
 5. Verify the correctness of column 38 (Insolvent or Dropped 
 Taxes) . 
 
 6. Abstract the additional assessments (Auditor, Treasurer or 
 County Assessor) by townships and corporations and make a total 
 of said assessments to be used in verifying charges on settlement 
 sheets. 
 
 7. Abstract the Dropped Taxes placed on the tax duplicate by 
 Auditor by townships and corporations. Total said Dropped 
 Taxes to be used in verifying charges on settlement sheets. 
 
 8. Abstract, by townships and corporations, the sequestered 
 taxes placed on tax duplicates by the auditor, to verify the charges 
 shown on the settlement sheets. 
 
 Note : Retain this abstract (l)lank page of tax duplicate obtained from 
 the Auditor), that you have used to test the correctness of the abstract of 
 taxables and the abstract by townships and coi-porations, of the charges, 
 collections and returns on the tax duplicates to be used in verifying the 
 charges, collections and returns on the settlement sheets. 
 
 7. SETTLEMENT SHEETS. 
 
 Note : Refer to your abstract made on the blank page of the tax 
 duplicate that you received from the auditor, that was used to verify the 
 amount shown on the abstract of taxables and the charges, collections and 
 returns on the tax duplicate. 
 
 1. Verify the amount shown in column 11 of your abstract 
 (current taxes charged on tax duplicates) with line 1 of June 
 settlement sheet. 
 
 2. Verify the result of the sum of columns 12 and 13 on your 
 abstract (whole year tax and second installment taxes of former 
 years, including polls and one-half polls) with the result of the 
 sum of lines 2, 3, 4 and 5 on the June settlement sheet. 
 
 3. Verify the total amount of auditor's additional assessments 
 of the Spring charge, from your abstract, with line 6 on June 
 settlement sheet. 
 
19 
 
 4. Verify the total amount of Dropped Taxes at the Spring 
 charge from your abstract, with line 8 on June settlement sheet. 
 
 5. Verify the total of sequestered taxes from your abstract, 
 with amount shown on line 7 of the June settlement sheet. 
 
 6. Verify column 19 (current 2nd installment returned) from 
 your abstract, with line 11 on June settlement sheet. 
 
 7. Verify column 20 (current whole year delinquent returned) 
 with line 12, June settlera:ent sheet. 
 
 8. Verify the sums of columns 22 and 23 (former whole years 
 and second installment of former years, including polls, returned) 
 with the sum of totals on lines 13, 14, 15 and 16, of June settle- 
 ment sheet. 
 
 9. Verify sequestered taxes unpaid from your abstract, with 
 line 17 on June settlement sheet. 
 
 10. Verify certificates of error (column 18 on your abstract) 
 with the sum of lines 18 and 19 on June settement sheet. (Also 
 verify same with total of certificates of error, issued.) 
 
 11. Verify the correctness of the erroneous taxes refunded by 
 the Board of Commissioners, line 22 June settlement sheet, with 
 the amounts paid out of county revenue since last settlement as 
 shown on auditor's ledger. 
 
 12. Verify the amount of moneys advanced special judges, 
 line 23, June settlement sheet, with the amounts paid out of county 
 revenue since last settlement as shown on Auditor 's Ledger. 
 
 13. Verify the correctness of treasurer's 5 and 6% fees for 
 the collection of delinquent taxes, line 24 on June settlement sheet, 
 with the amount of delinquent taxes collected by deducting the 
 result of the sum of lines 13, 14, 15 and 16 of June settlement 
 sheet, from the result obtained in adding lines 2, 3, 4, 5 and 8 
 on June settlement sheet. In cities of the 4th and 5th class where 
 the County Treasurer acts as City Treasurer, ascertain what part 
 of this is corporation tax and multiply it by 5% and the remainder 
 of delinquent taxes you multiply by 6% ; the total of these last 
 two results should equal line 24 of June settlement sheet. 
 
 14. Verify the amount shown in column 17, (Road receipts) 
 of your abstract, with line 25 on June settlement sheet. 
 
 Note: Verify the Road receipts taken with amounts shown on tax- 
 duplicate, for duplication, and for amounts that exceed the limit of $20.00 
 on the levy to any one person in a township. 
 
 15. Verify the commission on sequestered taxes, with amount 
 on line 26 of June settlement sheet. 
 
20 
 
 16. Verify column 19 on your abstract (current second install- 
 ment unpaid) with line 1 on December settlement sheet. 
 
 17. Verify column 20, on your abstract (current whole year 
 unpaid) with line 2 on December settlement sheet. 
 
 18. Verify the sum of columns 22 and 23 on your abstract 
 (whole year tax and second installment tax of former years un- 
 paid) with the sums of lines 3, 4, 5 and 6 on December settlement 
 sheet. 
 
 19. Verify the amount shown in column 21 of your abstract 
 (10% penalty on current whole year tax) with line 7 on December 
 settlement sheet. 
 
 20. Verify auditor's Fall assessments on your abstract, with 
 line 8 on December settlement sheet. 
 
 21. Verify sequestered taxes collected at Fall settlement, on 
 your abstract, with line 9 on December settlement sheet. 
 
 22. Verify Dropped taxes collected on your abstract at Fall 
 settlement, with amount on line 10 of December 'settlement sheet. 
 
 23. Verify column 29 from your abstract (current second 
 installment unpaid) with line 13 on December settlement sheet. 
 
 24. Verify column 30 on your abstract (current whole year 
 unpaid) with line 14 on December settlement sheet. 
 
 25. Verify column 31 on your abstract (10% Penalty re- 
 turned) with line 19 on December settlement sheet. 
 
 26. Verify the sums of columns 32 and 33 (whole year tax 
 and second installment of former years unpaid) with the sums of 
 lines 15, 16, 17 and 18 on December settlement sheet. 
 
 27. Verify auditor's assessments returned, from your abstract, 
 with line 20 on December settlement sheet. 
 
 28. Verify sequestered taxes returned from your abstract, with 
 line 21 on December settlement sheet. 
 
 29. Verify auditor's certificates of error from column 28 of 
 your abstract, to the sum of lines 22 and 23 on December settlement 
 sheet. 
 
 30. Verify the erroneous taxes refunded by Board of County 
 Commissioners, moneys advanced special judges, treasurer's 5 and 
 6% fees, road receipts, commission on sequestered taxes, as shown 
 on lines 26, 27, 28, 29 and 30 on the December settlement sheet, in 
 the same manner as set out in items 11, 12, 13, 14 and 15, relative 
 to the verification of above items, with June settlement sheet. 
 
 Note: The abstract you have prepared iu the verification of the 
 abstract of taxables, charges, collections, and returns, on the tax duplicates 
 and charges, collections and returns; on the settlement sheets, if prepared as 
 
21 
 
 set out above, is an absolute proof, and wherein the amounts of a certain 
 class of tax in the column shown on your abstract agrees with the amount 
 of same class of tax shown on the settlement sheets, you can feel certain 
 that it is correct without verifying that tax by townships and coi-porations 
 and the only occasion you need verify any class of tax by township and 
 corix)ration is wherein an error occurs between the amount of that class of 
 tiix in the column of your abstract, and the amounts of the class referred to 
 as shown on the settlement sheet. 
 
 8. DITCH AND SPECIAL ASSESSMENT DUPLICATES. 
 
 1. Prepare an abstract of the ditch and special assessment 
 duplicates on the same theory you did your abstract of the general 
 tax duplicate. 
 
 2. Verify the charges consisting of current assessments and 
 the delinquent tax of former years brought forward. 
 
 3. Deduct the Spring unpaid from the total charge, to arrive 
 at the cash collection. Verify the cash collection with the Treas- 
 urer 's Tax Receipt Register and amounts receipted into the Treas- 
 urer 's Miscellaneous Receipt Register. 
 
 4. The Spring unpaid, plus the 10% penalties, less the Fall 
 unpaid, equals the cash collections in the Fall. Verify said amount 
 of Fall collections with Treasurer's Tax Receipt Register and the 
 amount receipted into Treasurer's Miscellaneous Receipt Register. 
 
 5. Verify the correctness of treasurer's 6% fees on said col- 
 lections. 
 
 9. CASH RECONCILEMENT— CHARGES— CASH IN 
 DEPOSITORIES AND CASH IN DRAWER. 
 
 1. Charge treasurer with amount show^n on monthly balance 
 sheet December 31. 
 
 2. Charge treasurer with amount of taxes collected after the 
 closing of the Fall settlement period. 
 
 3. Charge treasurer with outstanding warrant checks. (In- 
 clude schedule in your report.) 
 
 4. Credit treasurer with cash in depositories, as shown by 
 depository statement or bank-books, December 31. 
 
 5. Credit treasurer with cash in drawer. 
 
 6. When taxes collected after the November settlement sheet 
 period, as shown on tax receipt register, include the Road receipts ; 
 the treasurer is entitled to a credit of Road receipts on hand De- 
 cember 31. 
 
 4—2764 
 
22 
 
 7. In the event there appears a cash surplus or cash shortage, 
 the examiners should determine the errors that cause these discrep- 
 ancies and set same out in their report in detail, giving correct 
 references wherein said discrepancies occurred. 
 
 10. ELECTION, TERM, BOND AND COMPENSATION. 
 
 1. Verify the election and term of treasurer, from the records 
 in clerk of circuit court's office. 
 
 2. Verify the official bond of treasurer from official bond 
 record in the office of the clerk of the circuit court. 
 
 3. Verify the salary and additional compensation from the 
 abstract made of moneys paid officials when you examined the 
 claims allowed and warrants paid. 
 
23 
 
 CLERK CIRCUIT COURT. 
 
 1. Pees — Fee and cash book of receipts and disbursements. 
 
 2. Inventory of Trust Funds. 
 
 3. Cash Reconcilement. 
 
 4. Election, Term, Bond and Compensation. 
 
 1. FEES—FEE AND CASH RECEIPT BOOK. 
 
 Note : In the examination of tlie fee books, the examiners should go 
 back a period of at least four years, prior to the date of their examination, 
 and check from the fee book to the cash book of receipts and disbursements. 
 Tabulate discrepancies as they appear. Checking may proceed as fol- 
 lows : 
 
 1. Civil Fee Books. 
 
 2. Probate Fee Books. 
 
 3. Criminal Fee Books, if used. 
 
 4. Marriage License Record. 
 
 5. Dentists, Optometry, Niirses, Sire, Junk, Game and Petty 
 Money Lender's licenses, from records or stubs. 
 
 6. Notary, Justice, Constable and other official bonds from 
 records. 
 
 7. Insurance certificates, from Register and files. 
 
 8. School Fund Mortgage certificate fees from Auditor's 
 Register. 
 
 9. Naturalization fees from records and Government receipts 
 on file. 
 
 10. Miscellaneous fees, from whatever data kept. Many of 
 these fees cannot be verified, such as certificate fees, but amounts 
 of same appearing in cash book should be ascertained for compari- 
 son with the volume of business of the office in order to determine 
 whether all received have probably been accounted for. 
 
 11. Receipts by Clerk from County Treasury, from tabulation 
 prepared in examination of Auditor's office; verifying insanity 
 fees by Insanity Records and per diem receipts against Court 
 Records. 
 
 12. Judgment Docket. 
 
 13. Civil Order Books. 
 
24 
 
 14. Support Docket. 
 
 15. Probate Order Books. 
 
 16. Estate and Guardianship Dockets. 
 
 17. Search cash books for unchecked items, verify and check 
 same. 
 
 18. Payments to Treasury, as shown by tabulation prepared 
 in auditor's examination, against entries in disbursement cash 
 book, such as clerk's fees, ex-clerk's fees, ex-sheriff's fees, docket 
 fees, jury fees, fines and forfeitures. 
 
 This completes the checking, after which the cash books should 
 be added and balances made. Totals of all columns payable to 
 Treasury should balance with amounts of Treasurer's receipts as 
 shown by tabulation from auditor's records; total sheriff's fees 
 with sheriff's receipts on his cash book; total game license fees 
 with game commissioner's receipts of 90% and clerk's receipt 10% ; 
 naturalization fees with Government receipts for one-half and 
 clerk's receipt of one-half. The amount of trust funds on hand 
 is the difference in totals of receipt and disbursement cash books 
 in columns 22 to 29 inclusive, and should be shown as on hand 
 by Kegister of Fees and Funds held in trust. If they do not agree, 
 the items of difference may be determined by checking cash book 
 entries of receipt in said columns against the Register and when 
 determined the Clerk should be requested to make the necessary 
 entries in the Register. 
 
 2. INVENTORY OF TRUST FUNDS. 
 
 Make complete list of trust funds on hands and show in financial 
 statement whether amount is carried in deposits, certificates of 
 deposit, personal notes or otherwise. 
 
 All tabulations necessary to a report may be obtained from 
 the Cash Book totals and the list of discrepancies compiled as the 
 examination progresses. Amounts on hand at beginning of period 
 examined should be taken from report of former examination and 
 if during current examination discrepancies are discovered in these 
 balances, same should be taken into consideration and true begin- 
 ning balances determined. 
 
25 
 
 3. CASH RECONCILEMENT. 
 
 1. Charge clerk with the total amount of trust funds on hand 
 December 31. 
 
 2. Charge clerk with collection of fees due county and not 
 reported. 
 
 3. Charge clerk with sheriff's fees on hand. 
 
 4. Charge clerk with docket fees, jury fees, fish and gam.e 
 license fees, fines and forfeitures, and naturalization fees on hand 
 and not reported December 31. 
 
 5. Credit clerk with money in depository (check account and 
 certificate of deposit) , cash on hand and other collateral. 
 
 4. ELECTION, TERM, BOND AND COMPENSATION. 
 
 1. Election and term of clerk may be found in the Clerk of the 
 Circuit Court's Record. 
 
 2. Official bond of clerk recorded in miscellaneous record in 
 Recorder's office. 
 
 3. In the examination of the auditor's office, relative to claims 
 allowed and w^arrants issued, you tabulate the salary, fees and addi- 
 tional compensation due clerk. Verify the correctness and validity 
 of such payments. 
 
26 
 
 COUNTY SHERIFF. 
 
 1. Fees — Fee and Cash Book. 
 
 2. Election, Term, Bond and Compensation. 
 
 1. FEES— FEE AND CASH BOOK. 
 
 1. Receipts from Clerk Circuit Court, as determined in exam- 
 ination of Clerk's office. 
 
 2. Eeeeipts and disbursements on executions, fee bills and 
 sales as shown by sheriff's or clerk's Execution Dockets. 
 
 3. Receipts for making deeds, as shown by Recorder's Deed 
 Records. 
 
 4. Receipts from county treasury, as shown by tabulation pre- 
 pared in auditor's examination. 
 
 5. Cash book may then be added and receipts fees to treasury 
 balanced against sheriff's payments to treasury as shown by audi- 
 tor's records. 
 
 2. ELECTION, TERM, BOND AND COMPENSATION. 
 
 1. Election and term of sheriff can be verified by clerk's 
 records. 
 
 2. Official bond on file in Clerk of Circuit Court's office and 
 recorded in the clerk's official Bond Record. 
 
 3. Verify all payments for taking insane persons prisoners, 
 etc., to asylum, including mileage, and expense of assistants, 
 expense of canvassing votes, and return of fugitives from justice. 
 
 4. Claims for board of prisoners should be verified, and they 
 should be checked against jail register and commitments on file. 
 Per diem allowances should be proved against the records of the 
 Court or other body upon which the claim for attendance is made. 
 
 5. All discrepancies should be noted as the same appear and 
 at the close of the examination this list and the cash book totals 
 will contain data necessary for report. 
 
 6. Sheriff's receipts for salary and additional compensation 
 should be verified and total set out in report. 
 
27 
 
 COUNTY RECORDER. 
 
 1. Fees — Fee and Cash Book. 
 
 2. Election, Term, Bond and Compensation. 
 
 1. FEES— FEE AND CASH BOOK. 
 
 1. Check fees for recording deeds from deed record to fee and 
 cash book. 
 
 2. Check fees for recording mortgages from Real Estate Mort- 
 gage Record and Chattel Mortgage Record to Fee and Cash Book. 
 
 3. Check written and marginal releases from Chattel Mort- 
 gage Record, Real Estate Mortgage Record and Miscellaneous 
 Record to Fee and Cash Book. 
 
 4. Check fees on account of assignment of mortgages from 
 Mortgage and Miscellaneous records to Fee and Cash Book. 
 
 5. Check fees on account of powers of attorney from Miscel- 
 laneous or Power of Attorney record to Fee and Cash Book. 
 
 6. Articles of incorporation fees. Check from Miscellaneous 
 Record to Fee and Cash Book, also $10.00 fee for certified copies of 
 minutes of Domestic Corporation, change of Capital, etc. 
 
 7. Fees for recording plats of town lots. Check from Plat 
 record to Fee and Cash Book. 
 
 8. Election of church trustees. Check from Miscellaneous 
 Record to Fee and Cash Book. 
 
 9. Mechanics liens. Check from Miscellaneous Record to Fee 
 and Cash Book. 
 
 10. School fund mortgage fees. Check from School Fund 
 Mortgage Record to Fee and Cash Book. 
 
 11. Farm name record fees. Check from Farm Name Record 
 to the Fee and Cash Book. 
 
 12. Transcript fees as shown on Fee and Cash Book. 
 
 13. Verify footings on Fee and Cash Book, 
 
28 
 
 2. ELECTION, TERM, BOND AND COMPENSATION. 
 
 1. Election and term, recorded in Clerk of Circuit Court's 
 office. 
 
 2. Bond of recoT'der in Official Bond Record on file in office of 
 Clei'k of C'ircnit Court. 
 
 .']. Verify salary and additional compensation from your tabu- 
 lation of salary and allowances to the officials of county in your 
 examination of claims allowed and warrants issued in auditor's 
 office. 
 
 4. Verify the 80% commission on fees in excess of annual 
 salary. 
 
 5. Set out all discrepancies, giving in detail the necessary 
 references to page and record. 
 
29 
 
 MINOR COUNTY OFFICES. 
 
 1. While the exainiiiation of claiins and allowances and check- 
 ing of disbursements is being made in the examination of the 
 auditor's office, all salaries and other allowances to County Com- 
 missioners, County Surveyor, County Assessor, County Superin- 
 tendent, Prosecutor, Health Commissioner, County Coroner, County 
 Highway Superintendent, County Attorney, Superintendent of 
 Poor Farm and all other officers who would not be examined sepa- 
 rately should be examined as to their correctness and validity. 
 
 2. The records of the Superintendent of the Poor Farm should 
 be examined as to the purchase of supplies, grain, stock, etc., and 
 to the sale of timber, produce, grain, stock and other farm prod- 
 ucts. 
 
 3. County Surveyor. Verify the per diem received by the sur- 
 veyor by bills and allowances in the auditor's office, checking to 
 see that no double per diem has been received. 
 
 Examine to see if premium on Special bond of surveyor has 
 been paid from the treasuiy. 
 
 Examine the records to see if expenses, not authorized by law, 
 have been paid from the treasury. 
 
 Examine and tabulate salary and expenses of assistants. 
 
 Examine contracts for special employment made with the Board 
 of Commissioners and ascertain if proper amount has been paid for 
 services of the surveyor, setting out as an exhibit- where any com- 
 pensation is deemed unreasonable. 
 
 Tabulate any errors or discrepancies found and m^ake separate 
 report setting out same. 
 
 4. In the event the examiners find errors or illegal allowances 
 in any of the minor county offices, said examiners should make a 
 special report on such minor offices. 
 
30 
 
 TOWNSHIP OFFICES. 
 
 TRUSTEES. 
 
 1. Receipts — Report on file in auditor's office. 
 
 2. Vouchers — Report on file in auditor's office. 
 
 3. Bills, allowances, contracts — Advisory Board Record. 
 
 4. Financial statement. 
 
 5. Appropriations — Advisory Board Record and Financial 
 Statement. 
 
 6. Cash reconcilement — Depository Record. 
 
 7. Outstanding interest bearing indebtedness. 
 
 8. Board of Finance Record. 
 
 9. Election, Term, Bond and Compensation. 
 
 1. RECEIPTS— REPORT ON FILE AND TRUSTEE'S CASH 
 AND FINANCIAL RECORD. 
 
 1. In your examination of the warrants issued by county 
 auditor, you make a tabulation of all taxes and school revenue due 
 trustees. Check these distributions against trustee's report on 
 file in auditor 's office. 
 
 2. In your examination of the office of Justice of the Peace, 
 you make note of the docket fees paid trustees and verify same 
 with trustee's report on file. 
 
 3. In checking the various township trustees, you tabulate 
 the disbursements and receipts on account of school transfers and 
 verify same with each trustee's report on file or trustee's cash 
 and finance record. 
 
 4. Verify the correctness of the monthly statement of the de- 
 pository interest and check same with the amount shown on trus- 
 tee's report on file and cash and finance record. 
 
 5. Verify the receipts on account of borrowed money on tem- 
 porary loans and sale of bonds with the advisory board record and 
 cash and finance record. 
 
 6. Verify the receipt of dog taxes due township, with the 
 Township assessor's dog tax register, receipt stubs of assessor and 
 trustee and report on file in auditor's office and trustee's cash and 
 finance record. 
 
 7. Verify the correctness of footing on cash and finance record. 
 
31 
 
 2. VOUCHERS— REPORT ON FILE AND TRUSTEE 'S CASH 
 
 AND FINANCIAL RECORD. 
 
 1. Check vouchers with report on file and trustee's cash and 
 financial record. 
 
 2. Verify all payments for supplies with bills on file. 
 
 3. Verify all payments to teachers with teachers' contract. 
 
 4. Verify payments for stock killed or maimed with the trus- 
 tee's stock record as to correctness and validity of claims. 
 
 5. Verify the payment of borrowed money by cancelled war- 
 rant-notes, bonds and coupons. 
 
 6. Verify all payments to contractors with the advisory board 
 record of such contracts. 
 
 7. Verify allowances for insurance on buildings with policies 
 on file. 
 
 3. BILLS, ALLOWANCES AND CONTRACTS— ADVISORY 
 
 BOARD RECORD. 
 
 1. Examine bills as to correctness and validity. 
 
 2. Examine contracts as to contract price in advisory board 
 record. Examine the plans and specifications of all contracts, to 
 ascertain if the prices paid for supplies are correct; that any 
 changes in plans and specifications in the construction of buildings 
 wherein a cheaper material is used, that the township is entitled 
 to a credit instead of an additional charge. 
 
 Note: In the examitiation of township trustees, a case was reported 
 wherein the plans and specifications called for quartered sawed oak finish. 
 The cheapest kind of yellow pine was substituted and instead of a credit 
 due the township an additional charge was made. 
 
 Note : See that in all contracts for heating plants a complete advi- 
 sory board record is made and that the contract price is not exorbitant. 
 
 3. Verify trustee's service account with salary drawn by trus- 
 tee. 
 
 4. FINANCIAL STATEMENT. 
 
 1. Verify the balances as shown on the trustee's report on file 
 in auditor's office and amount shown on trustee's cash and financial 
 record, January 1, with the amount shown on the former field 
 examiner's report, December 31. 
 
 2. To the balance January 1, add the total receipts as shown 
 on trustee's report and trustee's cash and financial record, to ascer- 
 tain the total charges. 
 
32 
 
 3. Deduct from the total charges the amount of vouchers 
 issued as shown by trustee 's report and trustee 's cash and financial 
 record, to obtain the balance on hand due all funds December 31. 
 
 Note : In the matter of overdraft balances, use Red Ink. 
 
 5. APPROPRIATIONS— ADVISORY BOARD RECORD AND 
 APPROPRIATION LEDGER. 
 
 1. Check all the appropriations (regular and special meetings) 
 as found on Advisory Board Record of Appropriations, with 
 amounts shown on Appropriation Ledger. 
 
 2. Verify the distribution of vouchers issued to the proper 
 appropriation, when you check the vouchers with the trustee's 
 records. 
 
 6. TRUSTEE'S CASH RECONCILEMENT. 
 
 1. Charge trustee with amount shown due all funds, Decem- 
 ber 31. 
 
 2. Charge trustee with outstanding warrant-checks December 
 31. (Include schedule in your report.) 
 
 3. Credit trustee with cash in depository as shown by bank 
 book December 31, and cash on hand. 
 
 7. OUTSTANDING INTEREST BEARING INDEBTEDNESS. 
 
 1. Verify the records of the advisory board for authority to 
 make temporary loans and bond issues. 
 
 2. Verify the receipts of moneys from temporary loans and 
 sale of bonds. 
 
 3. Schedule outstanding interest bearing indebtedness. 
 
 8. BOARD OF FINANCE RECORD. 
 
 1. Examine the Board of Finance record, as to the request for 
 bids; records of proposals; acceptance; depository bonds and 
 monthly reports of depository interest. 
 
 9. ELECTION, TERM, BOND AND COMPENSATION 
 OF TRUSTEE. 
 
 1. Examine the clerk's record, to verify the election and term 
 of trustee. 
 
 2. Examine the official Bond Record in the auditor's office, for 
 official bond of trustee. 
 
33 
 
 3. Verify salary drawn by trustee from Advisory Board's 
 Record of Appropriation, with the trustee 's service account. 
 
 4. Verify all allowances to trustee from county revenue, for 
 services attending the poor, enumeration of voters, and verify same 
 with trustee's service account. 
 
 Note : We submit the following copy of a letter to be mailed to Town- 
 ship Trustees in easesi where it will be more convenient and a saving of 
 time to have trustees bring their papers, records, etc., to the County Seat or 
 some other convenient place. 
 
 Indiana, 191 — 
 
 Dear Sir: 
 
 We are making an examination of the records of your office 
 for the year 191 — , and kindly request that you meet us at 
 
 , 191 — , and bring with 
 
 you the following records : 
 
 All Warrant-notes, Bonds and Coupons paid during the year 
 191—. 
 
 Advisory Board Record. 
 
 Financial Record. 
 
 Appropriation Record. 
 
 Depository Record. 
 
 Sheep or stock claim record. 
 
 Teachers' Contracts, term of 191 — to 191 — . 
 
 Bank Pass Books covering the year 191 — . 
 
 All cancelled warrant-checks. 
 
 Supervisors' Reports for 191 — . 
 
 Itemized bills, invoices, orders and contracts for 191 — . 
 
 Freight and Express Receipts for the year 191 — . 
 
 Dog Tax Registers for 191 — and the receipt stubs of the as- 
 sessor and trustee. 
 
 Trustee's itemized service and expense account for 191 — . 
 
 All Insurance Policies in force December 31, 191 — . 
 
 FIELD EXAMINERS' REPORT on your office for the year 
 191—. . 
 
 Trusting that it will not inconvenience you to be present on 
 the above named date, and thanking you in advance for this 
 valuable assistance in the matter, we are. 
 
 Yours very respectfully, 
 
 Field Examiners. 
 
34 
 
 TOWNSHIP ASSESSORS, 
 
 1. In your examination of the county auditor's office, you make 
 an examination of claims filed, allowed and warrants issued for 
 per diem of township assessors and deputy assessors. Verify the 
 correctness and validity of per diem paid said assessors. When 
 the township assessor is on salary, ascertain the population of the 
 township and verify salary as to amount allowed by law. 
 
 2. Check receipt stubs of the collection of Dog Tax with the 
 amount paid trustee. 
 
 3. Investigate election and term of assessors in the records of 
 the clerk of the circuit court, the official bond in the auditor's 
 Official Bond Record. 
 
35 
 
 JUSTICES OF THE PEACE. 
 
 1. Check the fees from the civil and criminal dockets to cash 
 book. 
 
 2. Tabulate all docket fees in State and Civil cases and verify 
 same with amount paid trustee. 
 
 3. Tabulate all fines and forfeitures in State cases and verify 
 same with amount paid into county treasury for the benefit of 
 common school principal. 
 
 4. Tabulate all fines on account of the violation of city and 
 town ordinances and verify same with amounts paid the treasurer 
 of such city or town. 
 
 5. Tabulate all fines paid for violation of Fish and Game laws 
 and verify same with receipts from Fish and Game Commissioner. 
 
 6. In townships where the justice of the peace is on a salary, 
 all justices' fees collected should be turned into the township 
 treasury. 
 
 7. Examine cases where replevin bail is given. 
 
 8. Check Trust funds in hands of justice of the peace (sched- 
 ule of the Trust fund to be made a part of your report) . 
 
 9. Examine '^Kecord of Fees and Fines" in Prosecutor's 
 office to verify docket of the Justices of the Peace. 
 
 10. Cash Reconcilement. 
 
 a. Charge Justice of Peace with total amount of trust 
 funds on hand December 31. 
 
 b. Charge Justice of Peace with all docket fees, fines, 
 and other fees due the township, corporation or State that 
 are on hand December 31. 
 
 c. Credit the Justices of the Peace with moneys on hand. 
 
36 
 
 SCHOOL CITIES AND TOWNS. 
 
 TRUSTEES OF SCHOOL CITIES AND TOWNS. 
 
 1. Receipts — Report on file. 
 
 2. Vouchers — Report on file. 
 
 3. Bills, allowances and contracts — Trustees record of the pro- 
 ceeding's of their meetings. 
 
 4. Financial Statement. 
 
 5. Treasurer's Cash Reconcilement. 
 
 6. Outstanding interest bearing indebtedness. 
 
 7. Board of Finance Record. 
 
 8. Election, term, bond, salary of trustees. 
 
 1. RECEIPTS— REPORT ON FILE AND TREASURER'S 
 
 CASH AND FINANCIAL RECORD. 
 
 1. In your examination of the warrants issued by county 
 auditor, you make a tabulation of all taxes . and school revenue 
 due school corporation. Verify these distributions with receipts 
 as shown on school treasurer's report and financial record. 
 
 2. In your examination of township trustees, you tabulate all 
 moneys distributed to school trustees of cities and towns, on 
 account of transfers and expense of joint school. Verify these 
 distributions with receipts shown on school treasurer's report and 
 financial record. 
 
 3. Verify the correctness of monthly statements of depository 
 interest. 
 
 4. Verify the receipts on account of temporary loans and sale 
 of bonds with the school board's record of its proceedings and 
 treasurer's cash and financial record. 
 
 5. Verify the correctness of footings on the cash and financial 
 record. 
 
 2. VOUCHERS— TREASURER'S CASH AND FINANCIAL 
 
 RECORD. 
 
 1. Check vouchers issued with school treasurer's report and 
 cash and financial record. 
 
 2. Verify all payments for supplies with bills on file. 
 
37 
 
 3. Verify all payments to teachers with teachers' contracts and 
 tabulate only such, as show discrepancies. 
 
 4. Verify the payments of borrowed money with cancelled 
 warrant-notes and cancelled bonds and coupons, 
 
 5. Verify all payments to contractors, with school trustees' 
 record of amount of such contracts. 
 
 6. Verify the allowances for insurance on school buildings with 
 insurance policies on file. 
 
 3. BILLS— ALLOWANCES— CONTRACTS— SCHOOL 
 TRUSTEES' RECORDS. 
 
 1. Examine bills as to correctness and validity. 
 
 2. Examine the validity of the letting of contracts. Examine 
 carefully all plans and specifications. Examine carefully any 
 change in said plans and specifications during course of construc- 
 tion. 
 
 4. FINANCIAL STATEMENT. 
 
 1. Verify the balances as shown on the treasurer's report on 
 file in auditor's office, and amount shown on trustees' cash and 
 financial record, August 1, with the amount shown on the former 
 field examiners' report, July 31. 
 
 2. To the balance August 1, add the total receipts as shown 
 on treasurer's report and treasurer's cash and financial record, to 
 ascertain the total charges. 
 
 3. Deduct from the total charges the amount of vouchers issued 
 as shown by treasurer's report and treasurer's cash and financial 
 record, to obtain the balance on hand due all funds July 31. 
 
 Note : In the matter of overdraft balances, use Red Ink. 
 
 5. TREASURER'S CASH RECONCILEMENT. 
 
 1. Charge treasurer with amount due all funds July 31. 
 
 2. Charge treasurer with outstanding warrant-checks July 31. 
 (Include schedule in your report.) 
 
 3. Credit Treasurer with cash in depository as shown by bank 
 book, July 31. 
 
 4. Credit Treasurer with cash on hand July 31, in cash drawer. 
 
38 
 
 6. OUTSTANDING INTEREST BEARING INDEBTEDNESS. 
 
 1. Examine the record of proceedings of the school trustees 
 for authority to make temporary loans and bond issues. 
 
 2. List outstanding interest bearing indebtedness, July 31, in 
 your report. 
 
 7. BOARD OF FINANCE RECORD. 
 
 1. Examine the Board of Finance record, as to the request 
 for bids, record of proposals, acceptance, depository bonds and 
 monthly report of depository interest. 
 
 8. ELECTION, TERM, BOND AND SALARY OF SCHOOL 
 
 TRUSTEES. 
 
 1. Examine the record of the clerk of the civil city or town 
 board, for the election of school trustees and salary due said trus- 
 tees. 
 
 2. Examine the record of the proceedings of school trustees 
 for the election of president, secretary and treasurer. 
 
 3. Examine the Official Bond Record of county auditor for 
 official bonds of all members of city or town school board. 
 
39 
 
 TREASURER, TEACHERS' PENSION FUND, 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of County Auditor's 
 office) with the amounts shown on the record of receipts. 
 
 2. Verify the amounts deducted from teachers' salary with 
 amounts shown on record of receipts. 
 
 3. Verify correctness of depository interest; principal and in- 
 terest on securities, etc. 
 
 4. Verify the correctness of pensions due teachers with the 
 amount paid teachers as shown on disbursement records. 
 
 5. Verify warrants issued for money invested in improvement 
 bonds, etc., with said bonds on file. 
 
 6. Make financial statement of balances in the fund at the 
 beginning of the fiscal year, the receipts during the year, the total 
 receipts, including balances, the disbursements during the year, 
 and the balance in the fund at the close of the fiscal year. 
 
 7. Reconcile the total amount in the fund at the close of fiscal 
 year with the cash in office and amount shown in depositories at 
 the close of the fiscal year. 
 
 8. Make inventory of assets in hands of treasurer of Teachers' 
 Pension Fund at the close of fiscal year. 
 
40 
 
 KINDERGARTEN SOCIETIES. 
 
 1. Verify the receipts from taxation (from your tabulations 
 •of tax distribution in your examination of County Auditor's office 
 or City School Board) with the amounts shown on the record of 
 receipts. 
 
 2. Verify correctness of depository interest. 
 
 3. Verify the claims filed and paid and determine the correct- 
 ness and validity of said claims. 
 
 4. Verify the correctness of the footings of receipts and dis- 
 bursements. 
 
 5. Make financial statement. 
 
 6. Reconcile the amount in the fund at the close of the fiscal 
 year with the amount of cash in office and depository at the close 
 of fiscal year.- 
 
41 
 
 LIBRARY BOARD. 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of County Auditor's office) 
 with the amounts shown on the record of receipts. 
 
 2. Verify correctness of depository interest, receipts from 
 fines, etc. 
 
 3. Verify the claims filed and paid and determine the cor- 
 rectness and validity of said claims. 
 
 4. Verify the correctness of the footings of receipts and dis- 
 bursements. 
 
 5. Make financial statement. 
 
 6. Reconcile the amount in the fund at the close of the fiscal 
 year with the amount of cash in office and depository at the close 
 of fiscal year. 
 
42 
 
 CIVIL CITIES. 
 
 First, Second, Third and Fourth Class. 
 
 1. POLICE JUDGE OR MAYOR'S COURT. 
 
 1. Verify the police judge or mayor's court docket with the 
 police judge or mayor's cash book. 
 
 2. Verify the payment of docket fees in State cases due city 
 and payable to city treasurer. 
 
 3. Verify the payment of fines due State and payable to county 
 treasurer. 
 
 4. Verify the receipt of docket fees and fines on account of 
 violation of city ordinances, payable to city treasurer. 
 
 5. Investigate fully the disposition of cases brought about by 
 arrests made by city police to ascertain if all such cases have been 
 tried by city court or justice of peace to ascertain if the police 
 have collected the constable fees. 
 
 6. Investigate as to the remitting of fines (set out conditions 
 if you find such cases) . 
 
 7. Examine the docket of the mayor or city judge as to com- 
 mitments, compare same Avith jail or workhouse record to ascertain 
 if proper time was served or correct amount paid in lieu thereof. 
 
 8. Verify cash as to cash bonds. 
 
 9. Make a tabulation of delinquent stayed fines, setting out 
 date of fine, amount, cause number, docket and page. 
 
 10. Make an examination of the records for forfeited bonds. 
 
 11. Make a tabulation of witness fees held in trust. 
 
 12. Examine records in office of clerk of circuit court for dis- 
 position of appealed cases. 
 
 2. CITY CLERK OR CONTROLLER. 
 
 1. Receipts and fees. 
 
 2. Disbursements. 
 
 3. Bills, allowances, contracts — city council records and allow- 
 ance records of other departments. 
 
 4. Financial statement. 
 
 5. Outstanding interest bearing indebtedness, exclusive of 
 Barrett Law Improvements, 
 
43 
 
 G. Board of Finance Record. 
 
 7. Election, term, bond and salary of city officials. 
 
 1. Receipts. 
 
 1. In your examination of the warrants issued by county 
 auditor, you make a tabulation of all taxes due cities and towns. 
 Check these distributions against city clerk or controller's cash 
 and financial record for verification. 
 
 2. In your examination of city judge and mayor's court, you 
 tabulate all docket fees in state cases, and docket fees and fines 
 for violating city ordinances due city. Check such tabulations 
 with the cash and financial record of clerk or controller. 
 
 3. Verify the correctness of monthly statements of depository 
 interest and check same with amounts shown on cash and financial 
 record of clerk or controller. 
 
 4. In your examination of the records of the Board of County 
 Commissioners, you tabulate the names of parties to whom liquor 
 licenses are granted. Check this list against the cash and financial 
 record for liquor licenses due city. 
 
 5. Examine miscellaneous license record for pool, peddler, dog 
 and other licenses wherein the city council has passed an ordinance 
 for collection of a license fee and check said licenses to cash and 
 financial record of the clerk or controller. 
 
 6. Verify the receipts on account of temporary loans and sale 
 of bonds as authorized by the records of the city council. 
 
 7. Verify the correctness of the footings on the cash and finan- 
 cial record of the clerk or controller. 
 
 2. Disbursements. 
 
 1. Check warrants issued with cash and financial record. 
 
 2. Verify all payments for supplies, with bills on file and see 
 that all claims for salaries and labor are authorized by the proper 
 officials. 
 
 3. Verify the payments of temporary loans and bonds and 
 coupons, exclusive of Barrett Law Improvement, with cancelled 
 warrant -notes, and bonds and coupons. 
 
 4. Verify all payments to contractors with the amount of con- 
 tract as set out in the records of the proceedings of the Board of 
 Works or City Council. 
 
 5. Verify allowances for insurance on buildings with policies 
 on file. 
 
44 
 
 3. Bills, Allowances, Contracts, Council Records 
 OP Proceedings. 
 
 1. Examine bills as to correctness and validity. 
 
 2. Examine contracts, plans and specifications and compare 
 same with the records of the proceeding of the Board of Public 
 Works or City Council. 
 
 4. Financial Statement. 
 
 1. Verify the balances as shown in the clerk or controller's 
 cash and financial record, the first Monday in January, with the 
 amount as shown in former field examiners' report. 
 
 2. To the balance on the first Monday of January, add the 
 total receipts as shown in clerk or controller's cash and financial 
 record, to ascertain the total charges. 
 
 3. Deduct from the total charges, the total amount of dis- 
 bursements as shown in the clerk or controller's cash and financial 
 record, to ascertain the amount due all funds at the date of the 
 close of your examination. 
 
 5. Outstanding Interest Bearing Indebtedness (Exclusive of 
 Barrett Law^ Improvements). 
 
 1. Verify the records of the city council's proceedings for 
 authority to make temporary loans and issue bonds. 
 
 2. Verify the receipts of moneys from temporary loans and 
 sale of bonds. 
 
 3. Make inventory of outstanding interest bearing indebted- 
 ness. 
 
 6. Board of Finance Record. 
 
 1. Examine the Board of Finance record, as to request for 
 bids ; record of proposals, acceptance, depository bonds and monthly 
 report of depository interest. 
 
 7. Election, Term, Bond and Salary of City Officials. 
 
 1. Examine the records of the clerk of circuit court and the 
 city council's record for election of the various city officers. 
 
 2. Examine the record of the proceedings of the city council 
 for official bonds. 
 
 3. Verify salaries drawn by each official with the amount 
 allowed each official by statute or ordinance. 
 
45 
 
 1. Receipts. 
 
 2. Disbursements. 
 
 3. Financial Statement. 
 
 4. Cash reconcilement. 
 
 1. Receipts. 
 
 1. Verity the receipts chargeable to Treasurer in the same 
 manner as set out in the verification of receipts in City Clerk or 
 Controller's office. 
 
 2. Disbursements. 
 
 1. Check the warrants countersigned or warrants paid with 
 Warrant Regrister. 
 
 3. Financial Statement. 
 
 1. Verify the correctness of the footings on the Receipt and 
 Warrant registers. 
 
 2. Verify the balances as shown in the Treasurer's Cash and 
 Financial Record, the first Monday in January, with the amount 
 as shown in former field examiners' report. 
 
 3. To the balance on the first Monday of January, add the 
 total receipts as shown in Treasurer's Cash and Financial Record. 
 
 4. Deduct from the total charges, the total amount of dis- 
 bursements as shown in the Treasurer's Cash and Financial Record, 
 to ascertain the amount due all funds at the date of the close of 
 your examination. 
 
 5. Verify the balances on hand in each fund at the close of 
 your examination in the Treasurer's office with the balances in 
 each fund at the close of your examination of the City Clerk or 
 Controller's office. If the Controller's balance plus the outstand- 
 ing warrants in each fund equals the Treasurer's balance in each 
 fund, the condition of the funds in each office is correct and it 
 wall be unnecessary to make a check of the Ledger. If they 
 don't agree, check the Funds Mierein you find a discrepancy; 
 Controller's Ledger against the Treasurer's Ledger. (Include 
 schedule of outstanding warrant in your report of the Controller's 
 office.) 
 
46 
 
 4. Treasurer's Cash Reconcilement. 
 
 1. Charge the Treasurer with amount due all funds the first 
 Monday of January (the close of your examination). 
 
 2. Charge the Treasurer with outstanding warrant-checks on 
 the first Monday in January (the close of your examination). 
 Include schedule of warrant-checks in your report. 
 
 3. Credit Treasurer with cash in drawer on the first Monday 
 in January (at the close of your examination) and amounts shown 
 in bank books. 
 
 4. BOARD OF PUBLIC WORKS. 
 
 1. Check the records of the city clerk or the clerk of the 
 Board of Public Works as to correctness and validity of claims, 
 the letting of contracts and the city engineer's estimates and allow- 
 ances on special improvements. 
 
 5. BOARD OF PUBLIC PARKS. 
 
 1. Check the records of city clerk or clerk of Board of Public 
 Parks as to the correctness and validity of claims allowed and the 
 letting of contracts. 
 
 2. Check receipt stubs for amounts received for privileges and 
 verify payments of same into city treasury. 
 
 6. BOARD OF SAFETY. 
 
 1. Verify the correctness of pay-roll of firemen and police. 
 
 7. BOARD OF HEALTH. 
 
 1. Check the records of the city clerk or the clerk of the 
 Board of Health as to the correctness and validity of claims. 
 
 8. MARKET MASTER. 
 
 1. Check the receipt stubs for amounts received for privileges, 
 and verify payments of same into city treasury. 
 
 9. CITY SEALER. 
 
 1. Check the receipt stubs for amounts received for weighing 
 on city scales, and for inspecting weights and measures, and verify 
 the payment of same into the city treasury. 
 
47 
 
 10. CITY ENGINEER. 
 
 Verify the salary received by payments in the clerk or con- 
 troller's oifice. 
 
 If the city engineer receives a per diem, verify the amount 
 received by bills and allowances in the clerk or controller's office. 
 Check to see that no double per diem has been paid. 
 
 Examine the records to see if any expense not authorized by 
 law has been paid from the treasury. 
 
 Examine and tabulate salary of assistants. 
 
 Tabulate any errors or discrepancies found and make separate 
 report setting out same. 
 
 11. SINKING FUND COMMISSIONERS. 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of county auditor's office) 
 with the amounts shown on the record of receipts. 
 
 2. Verify the disbursements with the cancelled bonds and 
 coupons. 
 
 3. Make financial statement. 
 
 4. Reconcile the amount in all funds at the close of the fiscal 
 year with the amount of cash in depository, December -31. 
 
 5. Where Sinking Fund Commissioners have charge of cem- 
 etery perpetual care fund, verify in same manner as sinking fund. 
 
 12. LIBRARY BOARD. 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of County Auditor's office) 
 with the amounts shown on the record of receipts. 
 
 2. Verify correctness of depository interest, fines, donations, 
 etc. 
 
 3. Verify the claims filed and paid and determine the cor- 
 rectness and validity of said claims. 
 
 4. Verify the correctness of the footings of receipts and dis- 
 bursements. 
 
 5. Make financial statement. 
 
 6. Reconcile the amount in all funds at the close of the fiscal 
 year with the amount of cash in office and depository at the close 
 of fiscal year. 
 
48 
 
 13. RECREATION BOARD. 
 
 1. Verify the receipts from taxation (from your tabulations of 
 tax distribution in your examination of County Auditor's Office) 
 with the amounts shown on the record of receipts. 
 
 2. Verify correctness of depository interest, receipts from 
 privileges, etc. 
 
 3. Verify the claims filed and paid and determine the correct- 
 ness and validity of said claims. 
 
 4. Verify the correctness of the footings of receipts and dis- 
 bursements. 
 
 5. Make financial statement. 
 
 6. Reconcile the amount in all funds at the close of the fiscal 
 year with the amount of cash in office and depository at the close 
 of fiscal year. 
 
 14. POLICEMEN'S PENSION FUND. 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of County Auditor's office) 
 with the amounts shown on the record of receipts. 
 
 2. Verify the amounts deducted from Policemen's salary with 
 amounts shown on record of receipts. 
 
 3. Verify correctness of depository interest ; principal and in- 
 terest on securities; donations; rewards; etc. 
 
 4. Verify the correctness of pensions due policemen with the 
 amount paid policemen or their families as shown on disbursement 
 records. 
 
 5. Verify warrants issued for money invested in improvement 
 bonds, etc., with said bonds or other securities on file. 
 
 6. Make financial statement of balances in the fund at the 
 beginning of the fiscal year, the receipts during the year, the total 
 receipts, including balances, the disbursements during the year, 
 and the balance at the close of the fiscal year. 
 
 7. Reconcile the total amount in the fund at the close of fiscal 
 year with the cash in office and amount shown in depositories at 
 the close of the fiscal year. 
 
 8. ^lake inventory of assets in hands of treasurer of Police- 
 men's Pension Fund at the close of fiscal year. 
 
41) 
 
 15. FIREMEN'S PENSION FUND. 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of County Auditor's office) 
 with the amounts shown on the record of receipts. 
 
 2. Verify the amounts deducted from firemen's salary with 
 amounts shown on record of receipts. 
 
 3. Verify correctness of depository interest ; principal and in- 
 terest on securities; donations; etc. 
 
 4. Verify the correctness of pensions due firemen with the 
 amount paid firemen or their families as shown on disbursement 
 records. 
 
 5. Verify warrants issued for money invested in improvement 
 bonds, etc., with said bonds or other securities on file. 
 
 6. Make financial statement of balances in the fund at the 
 beginning of the fiscal year, the receipts during the year, the total 
 receipts, including balances, the disbursements during the year, 
 and the balance at the close of the fiscal year. 
 
 7. Reconcile the total amount in the fund at the close of fiscal 
 year with the cash in office and amount shown in depositories at 
 the close of the fiscal year. 
 
 8. Make inventory of assets in hands of treasurer of Firemen's 
 Pension Fund at the close of fiscal vear. 
 
 16. BOARD OF REGENTS OF CEMETERY. 
 
 1. Verify the receipts from taxation (from your tabulations 
 of tax distribution in your examination of county auditor's office) 
 with the amounts shown on the records of receipts. 
 
 2. Verify the receipts for the sale of cemetery lots. 
 
 3. Verify receipts of legacies or perpetual care fund. 
 
 4. Make an examination of bills and claims paid and determine 
 the correctness and validity of said claims. 
 
 5. Verify payments -of legacies or perpetual care fund to 
 Sinking Fund Commissioners. 
 
 6. Make financial statement. 
 
 7. Reconcile the total amount in the funds at the close of the 
 fiscal year with the cash in the office and amount of cash in 
 depositories at the close of fiscal year. 
 
 8. Make inventory of assets in hands of treasurer of Cemetery 
 Fund at the close of fiscal year. 
 
50 
 
 17. MUNICIPAL UTILITIES. 
 
 1. In the matter of receipts, disbursements, claims, allowances, 
 financial statements, cash reconcilements and outstanding interest 
 bearing indebtedness, follow the general system as set out in the 
 ^'Method of Making Examinations" of other offices. 
 
 2. Follow the form of report prescribed by the State Board 
 of Accounts and the book of instructions compiled by the Indiana 
 Public Utilities Commission on water and light utilities, as near 
 as the local condition will permit, otherwise use your own judgment. 
 
 18. BARRETT LAW IMPROVEMENT FUNDS. 
 
 The proper manner to conduct an examination of the Barrett 
 Law improvement funds, is one which the department has given 
 much attention. Experience has disclosed the necessity of a thor- 
 ough cheeking; however, we w^ant to attain this end with the least 
 expense to the corporation being examined. 
 
 In all examinations, carefully verify the payments from the 
 Improvement Receipt stubs with the Cash Book and Improvement 
 duplicate. AVhere previous examinations have been made, you 
 take the balances as shown by former field examiners' report and 
 add the collections verified, during the period covered by your 
 examination, deduct from this result the disbursements evidenced 
 by cancelled bonds and coupons on file in the treasurer's office. 
 The difference should equal your cash balances in Improvement 
 Funds at the close of your examination and should equal the total 
 of the ledger balances for each individual improvement. 
 
 It will be necessary in many examinations for you to prepare 
 for the corporation, an improvement statement showing the actual 
 condition of the various street improvement funds. To find this 
 condition, you secure the Primary Assessment Roll and show the 
 total cost of construction of each improvement; verify cash pay- 
 ments to contractors; see that bonds are issued for an amount 
 equal to the waive red assessments ; note that these assessments have 
 been correctly charged on the duplicates ; verify the regular assess- 
 ments collected: advance payments made; the amount of prin- 
 cipal not due and delinquent; show the total interest charged; 
 the interest received ; interest not due ; interest delinquent and 
 interest voided. Obtain from the bond register a statement of out- 
 standing bonds, and the amount of unpaid principal both current 
 and delin(|uent on the duplicate should equal same ; likewise the 
 
51 
 
 outstanding coupons should equal the amount of the interest due 
 and delinquent as shown on the duplicate. You understand, how- 
 ever, this condition will not exist where prepayments have been 
 made and the treasurer has been negligent in calling in the bonds. 
 
 You might perhaps obtain satisfactory results in the following 
 manner : 
 
 After you have verified the correctness of the receipts, prepare 
 a statement showing in separate column the name of each improve- 
 ment, the total cost of construction, cash payments to contractors, 
 waivered assessments, bonds issued (which should equal the 
 waivered assessments filed), the unpaid bonds and coupons (both 
 current and delinquent as shown by Bond Register). Add all 
 unpaid assessments, both principal and interest, on the Improve- 
 ment duplicate and in the event the totals on the duplicate (unpaid 
 and delinquent) are not sufficient to meet outstanding bonds and 
 coupons, you will show a cash deficit that will have to be met when 
 last bonds" fall due, likewise a surplus could be created. 
 
 It will be necessary for the examiner to use his judgment, as 
 to the period to be covered. The conditions of the records and 
 general conditions existing will determine the period. We expect 
 to render this particular part of your examination popular with 
 the official and at the same time meet the approval of the depart- 
 ment. It is recommended that in future public improvements, 
 that the proper officers encourage the issuance of a separate bond 
 against the individual property improved.. 
 
 CITIES OF THE 5TH CLASS AND TOWNS. 
 
 Note : Follow the same system of making examinations as 
 outlined in the examination of cities of 1st, 2d, 3d and 4th class 
 wherein the cities of the 5th class and town offices are the same. 
 
02 
 
 COMPILATION OF REPORTS. 
 
 1. In your report of examination of all offices, as to the Finan- 
 cial Statements, the statement of balances on hand the firet of the 
 year, the receipts during the year, the disbursements during the 
 year and the balance due all funds at the end of the year should 
 be identical wdth the Financial Statement as shown by the records 
 of the offices examined. In the case of errors, all discrepancies 
 should be set out in detail, giving correct reference as to dates, 
 page of record wherein error occurred, method of adjustment and 
 when satisfactory to officials, have the proper officials make proper 
 entries correcting said discrepancies. 
 
 2. In your examination of the various offices, secure the infor- 
 mation necessary to conform with the queries contained in the 
 blank form of various reports prescribed by the State Board of 
 Accounts. Where the official has not performed complete duty, 
 set out same fully in the report. 
 
 3. When report is completed, verify upon adding machine its 
 correctness, place tape from adding machine in original copy. 
 
 4. If discrepancies, irregularities or cash shortages are found, 
 which are not adjusted or corrected before you finish your assign- 
 ment, the names and addresses of the bondsmen should be furnished 
 in your report, and in such cases file four copies. 
 
 5. Do not fold or roll reports. 
 
 6. Proof-read and compare every figure and word in your 
 report. 
 
 7. In all cases have vouchers acknowledged before a Notary 
 Public. 
 
 8. In sending reports to the department care should be taken 
 that package be securely sealed. Reports should be sent to the 
 department by registered mail, express or insured parcel post to 
 guarantee safety. 
 
Supplemental to the Uniform System 
 of Making Examinations 
 
 Where an Assignment to Examine any Fiscal 
 Officer 'TO DATE'^ is given, the fol- 
 lowing Method of Examination 
 Should be adhered to, where 
 it is practical to do so. 
 
 COUNTY AUDITOR. 
 
 1. One field examiner will determine the total cash in the cash 
 drawer, safe and depository at the close of the preceding day's 
 business. 
 
 2. Verify the correctness of the footings on the Auditor's Pee 
 and Cash book, from the date of his last quarterly report to the 
 close of business on the preceding day. 
 
 3. Verify the total amount of cash in office and depository 
 with the total amount, as shown on the Auditor's Fee and Cash 
 book at the close of the preceding day 's business. 
 
 4. Have the Auditor close all books at the end of the preceding 
 day 's business and post ledger, etc. 
 
 5. Verify Financial Statement of Auditor with Financial State- 
 ment of Treasurer. 
 
 6. Proceed with your examination as set out in the General 
 Uniform System of making examination. 
 
 COUNTY TREASURER. 
 
 1. The other field examiner should verify the cash in safe with 
 the amount as shown on the daily balance sheet at the close of the 
 preceding day 's business. 
 
 2. Instruct the treasurer to have various depositories balance 
 the treasurer's depository account. Verify said balances as shown 
 
 (53) 
 
54 
 
 in depositories with the amounts shown on the treasurer's daily 
 balance sheet at the close of the preceding day 's business. 
 
 3. Have the treasurer post all books to the close of the preced- 
 ing day 's business. 
 
 4. Verify the tax receipts paid since the close of the last 
 settlement sheet period with the amounts shown on the Register of 
 Tax receipts. Ascertain the correctness of the total amount of 
 said collection of tax. 
 
 5. Reconcile the amount of the Ledger Balance as shown at 
 the close of the preceding day's business, plus the taxes collected 
 since last settlement sheet period with the amount of cash as shown 
 in office and depositories at the close of the preceding day's business. 
 
 6. Verify the balance as shown on the Treasurer's Monthly 
 Balance Book at the close of the preceding day's business, with the 
 balance as shown on the Auditor's Monthly balance sheet at the 
 close of the preceding day's business. 
 
 7. Proceed with the examination as set out in the General 
 Uniform System of Making Examinations. 
 
 CLERK OF CIRCUIT COURT. 
 
 1. Verify the amount of cash in the office and depository at 
 the close of the preceding day's business. 
 
 2. Verify the footings on the Clerk's Receipt and Disburse- 
 ment Cash books at the close of the preceding day 's business. 
 
 3. Proceed with the Uniform System of Making Examinations, 
 from the date of the close of the report of the former examination 
 to the close of the preceding day 's business. 
 
 COUNTY SHERIFF. 
 
 1. Verify the amount of cash in the office and depository at 
 the close of the preceding day's business. 
 
 2. Verify the footings on the sheriff's Receipt and Disburse- 
 ment records at the close of the preceding day 's business. 
 
 3. Proceed with the General Uniform System of Making Ex- 
 amination from the date of the close of the last examination to 
 the close of the preceding day's business. 
 
55 
 
 COUNTY RECORDER. 
 
 1. Verify the ainoiint of cash in the office and depository at 
 the close of the preceding day's business. 
 
 2. Verify the footings on the Recorder's Fee and Cash book 
 from the date of the last Quarterly Report to the close of the 
 preceding day's business. 
 
 3. Verify the amount of cash on hand at the close of the 
 preceding day's business with the amount of cash due county as 
 shown on the Recorder's Fee and Cash book at the close of the 
 preceding day's business. 
 
 4. Proceed with the General Uniform System of Making an 
 Examination of the Recorder's office. 
 
 TOWNSHIP TRUSTEE. 
 
 1. Verify the cash in office at the close of the preceding day's 
 business. 
 
 2. Instruct the trustee to have his depositories balance his 
 bank books up to and including the preceding day's business. 
 
 3. Instruct the trustee to post his books up to and including 
 the previous day's business. 
 
 4. Verify the amount of cash in office and depositories with 
 the balances, as shown on Trustee 's Financial Record. 
 
 5. Proceed with the General Uniform System of Making Exam- 
 ination. 
 
 SCHOOL CITIES. 
 
 Proceed the same as Township Trustees. 
 
 CIVIL TOWNS. 
 Proceed the same as Township Trustees. 
 
 POLICE OR MAYOR'S COURT. 
 
 1. Verify the amount of cash in hands of clerk of the court 
 at the close of the preceding day's business. 
 
 2. Verify the amount of the footings as shown on Clerk's 
 Cash book from the date of the last payment to the Judge or 
 Mayor, to the close of the preceding day's business. 
 
56 
 
 3. Verify the cash in hands of the Clerk at the close of the 
 preceding day 's business with the amount as shown on the Clerk 's 
 Receipt Register at the close of the preceding day's business. 
 
 4. Proceed with the General Uniform System of Making Exam- 
 inations. 
 
 CITY CLERK OR CONTROLLER AND CITY TREASURER. 
 
 1. One examiner will verify the amount of cash in hands of 
 Clerk or Controller, at the close of the preceding day's business 
 and verify same with amount on cash book since last report. 
 
 2. The other examiner will verify the amount of cash in hands 
 of City Treasurer and the amount shown in the Treasurer's De- 
 pository at the close of the preceding day 's business. 
 
 3. Instruct the Clerk or Controller and the City Treasurer to 
 post their books up to the close of the preceding day 's business. 
 
 4. Verify the balance chargeable to the Treasurer as shown 
 by the Clerk or Controller at the close of the preceding day's 
 business, with the amount as shown chargeable to the Treasurer 
 on the Treasurer's balance book at the close of the preceding day's 
 business. 
 
 5. Verify the amount chargeable to the Treasurer as shown on 
 his balance book at the close of the preceding day's business with 
 the amount of cash in office and depository at the close of the 
 preceding day's business. 
 
 6. Proceed with the General Uniform System of Making Exam- 
 ination. 
 
THIS BOOK IS DUE ON THE LAST DATE 
 STAMPED BELOW 
 
 AN INITIAL FINE OF 25 CENTS 
 
 WILL BE ASSESSED FOR FAILURE TO RETURN 
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