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Sidney Herald
Sidney , Montana
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November 24, 1971     Sidney Herald
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November 24, 1971
 

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2B - The Sidney Herald, Sidney, Mont., Wednesday, Nov. 24, 1971 STATE EXAMINER' S REPORT -- Richland County To the able Board of Cmmty CommisMoners and the County Attorney, Richlend Ccm, Sidney. Mcmzna Letter 9f Transmittal Cmtlemem As authorized and directed by Section 82-1002, R.C.M., 1947, we have con@ctnd an examination of the books and counts of Richland Couhty, Sidney, Montana for the periods stated. The results of the cxamtnatic are set forth in the exhib/ts, schedules and comnwnts 0( the repot. We trust that the Board of Cotm Commissioners, in keeping with their responsibiUties, will review the report and make whatever adjustments are proiate. In acccrdenee with paragraph 8 of ssid Section 82-1002, R.C.M., 1047, please advise me in regard to the matters set fort Respectfully, JOHN A. DOWDALL State Examiner REPORT OF EXAMINATION RICHLAND COUNTY DNEY, MONTANA ORGANIZATION BOARD OF COUNTY COMMISSIONERS Chairman ................... Mr. Harold Burke Members .................. Mr. Andrew Peternen, Jr. Mr. E. H. Wick OFFICERS Assessor ....................... Mr. Arthur J. Jsefer At)rney ........................ Mr. Victor G. Koch Clerk of Court .................... Mrs. llene Daws Clerk and Recm'der ................ Mrs. Helen Glerke Coroner ................... Mr. John E. Fulkersm Jr, Justice of the Peace ........... Mrs. Jean Justice of the Peace .............. Mr. Rex Geb Publ/c Administrator ............. Mr. Lery H. Anderson Sheriff ..................... Mr. Harold N. Grilleids Surveyor ..................... Mr. E. N. Wheeler Treasurer ................... Mr. O. Kenneth Chalmm MMARY OF PROPERTY VALUATIONS Year of 1969 Year of 1970 Assessed ................. $52,388,729.00 $57,10m9.00 Taxable .................. $15,843,355.00 $18,221,423.00 SUMMARY OF PROPERTY TAX LEVIES+ Year or 1909 Year of 1970 FUND General .................... 13.00 Mills 13.00 Mills Road ..................... 12.00 Mills 12.00 Mills Bridge ...................... 3.00 Mills 2.78 Mllld Poor ....................... 7.62 Mills 7.59 Mlls Fair ....................... 1.35 Mills 1.35 Mills Library ....................... .15 Mills .15 Mills A/rport ....................... 1.58 Mills 1.35 Mills Classification and P@pralsal ................... 46 Mills 00cul=al,00 00si. S.r00ce, ..... . Mills 61 Noxious Weed ................... .66 Mills .72 Mils Cemetery .................... .75 Mills .60 Mllla Total ..................... 40. 40. + Footnote: The property tax levies included in the above summary are those generally considered to be for cotm or county-relatedactivttiea, and may o may not have been assessed ngainst all the taxable property wlfl'dn the county. EXHIBIT A MMARY STATEMENT OF TREASURER'S RECEIPTS, DIS- BURSEMENTS AND BALANCES June I, 1968 tO MaY 31, 1971 Balance in Funds, June 1, 1968 ............. $1,370,529.40 Less Disbursements in Total fc Period ....... 13.853.152,53 Balance to be Accounted For, May 31, 1971. - . ACCOUNTED FOR AS FOLLOWS May 31, 197L cash Items on Hand ........... $ 358,01.08 Cash in Banks - Schedule A-I ............ 1,43,002.16 Balance Accounted For, May 31, 1971 - Schedule A-2 ...................... RECONCILIATION WITH BALANCE AS OF JUNE 30, 1970 Treasurer's B, May 31, 1971 ....... $1,801,017.82 Add Cash Disbursed Since June 30, 1970 .... 4.34.562.92 ToUd ........................ -- ,5". Less: Cash Received Since June 30, 1970 $4,589,276.23 Warrants Payable on June 30, 1970 - $7,759.19 4.047,0B&42 clerk', e, jura 3o, 1970 - zxm$r,6,m.4 CAS$1 May 31. 1971 Demand+ BANK DopoMts Sidney National Bank .................. $407,600.41 Sidney, Mootana Richland National Bank .................. 463,809.41 Sidney, Montana Falrview Bank ........................ 248,763.01 Fairview, Montana First National Bank ..................... Mimleapoli s, M/neesots First Nat/al Bank .................... St. Paul, Minnesota Northwestern Nat/omd Bank ................ Mirmeapolis, Minnesota Fidelity Bank and Trust Company ............ Mirmeapolis, Minnesota Farmers Home Adm/Mstration .............. Sidney, Montana Total ............................. 1,120,172. Sc A-2 TREASURER'S FUND BALANCES FUND May 31. 1971 General ............................. k, 717.03 Road ............................... 47,149.92 .............................. 17,011.38 Poor ............................... 37,455.00 Fair ............................... 28,2.09 Library ............................... 2,722.75 Airport ............................. 19,639.48 Classiflcatim and APprslsal .............. 3,253.13 Agricultural and Extensl Services .......... 3,978.98 Noxious Weed ........................ 2,836,59 Rural Improve D/strict Revolving ......... 7,5(}0.00 Predatory Animal ....................... 2,300. Home Nursing ........................... 3,598.$ Protested Taxes - County ................... 1,076,24 Cemetery ........................... 13,071.13 Reviving Weed ........................ 2,012.69 Motor Vehicle Tax - Not D/strflmted .......... 3,666.41 Title Fees ............................ 1,414.00 A Construction ..................... 5,134.06 State of Mlana ...................... 54,962.84 Schools ............................. 1,940,841.18 Cities and Towns ....................... 85,781.95 Public Adminisator's Estates .............. 453.27 District Court Trusts ................... 18,844.34 Redemptl ........................... 208.79 Protessd Taxes - Other Than  ........... 319.81 Districts: Rural Inevenmnt ............... - - - - - 12,116"28 Fire ............................... 15.87 Irrigation ............................ 285,504.14 E B SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES Fur Ftacsl Years Enid June 30. 19(19 md 1970 June 30, 1969  30, 1970 Beffimttng  ......... $1,232,3.31 $1,269,357.91 TOtal - .... w..m Less Disbursements in Total for Period- Schedule B-2 ............ 4,243,900,19 Ending Balance ......... ACCOUNTED FOR ASFOLLOWS+ June 30, 1969 and 1970 Cash and Cash Items on Hand ....... $17,245.68 Cash in Banks ................ 1,289,746.98 Treasurer's Balance .......... 1,306,992.66 Less Warrants Payable ....... T - 37,634,75 Clerk's Ending Balance ........ 1,269,357.91 + Footnote: Stile of Mmtana ............ 331,976.47 369,614.84 4,873,458.07 Schools .................. 2,249,535.90 2,423,4.94 81,388,564.42 Cities and Towns ............ 360,270.08 372,006.72 PUblic AdrrdulsWator's Estates - - - 11,531.55 District Court Trusts .......... 11,075,32 Districts: 11,612.1I Irrlsaon ................ 508,725.33 497,472.81 1.434.711.53 Cemetery ................. 9,874.96 10,658.00 1,446,32;}.61 Miscellaneous ................ 7,874.70 44 57t759.19 Total ................... 4,243,900.19 $1,388,564.42 + " The balances were verified t actual count and - or confirmMion on May 31, 1971, and worked hack to June 30th of the respactive flscai years, SchedUle B-1 COMBINED STATEMENT OP RECEIPTS - ALL FUNDS For Fiscal Years Ended June 30, 1969 end 1970 July 1, 1968 July 1, 1969 SOURCE to June 30, 1969 to June 30, 1970 Property Taxes and - c Assessments -$678,411.19 $773,621.40 Penalties sad Interest on Delinquent Taxes ...................... 1,7"19.34 1,161.02 Sales, Leases and RcFalties of Tax Deed Lands .............. 18,280.37 17,442.98 Fdaral Payments in Lieu of Taxes: Taylor Grazing Act ............. 1,102.36 1,175,50 Liquor Tax Appurtionent ........... 2,691.07 2,976.51 Motor Vehicle Fleet Ad Valorem Taxes - - 9,179.94 10,508.69 Rlchland County Housing Autlwrity ...... 399.07 194.68 Hlhwl0, Use Tax - 5 per cent ..... 1,017.15 982.21 Gross Vehicle Weight Fees - 5 per cent - - 2,801.98 3,078.57 ldver License Fees - 5 per cent .... 666.40 681.60 Motor Vehicle License Plate P, qistration Fees .......... 76,799.80 79,740.64 Motor Vehicle Title Fees ........ 2,357.00 3,163.00 Hail insurance - 1 per cent ........ 649.71 703.23 License s: Liquor ...................... 225.00 325,00 Business ...................... 20.00 55.00 Permits ...................... 128,05 93.30 Fees: Clerk of Court ............. 3,126.94 3,551.79 Clerk and Reseller ......... 15,180.88 13,023.70 Sheriff .................... 196.25 219.25 Fines and Furfeitures ......... 1,691.71 709.93 Interest Earnlngs ............. 8,100.00 8,600.00 Home Nursing Care ........... 35,583.51 43,591.56 Fair .................... 2"1,940.11 25,594.21 Airport - BuikUng ............. 948.34 135,00 Industrial Accident Board Dividends ............ 428.18 Retltais and Leases ............ 285.00 Sales of Materials and Supplies ...... 35.00 588.84 Sale of Bonds ........................ I00,000.08 Cl Levy for Airport ......... 3,199.15 3,931.65 Sale of Ab Car .......... 18.09 (acelled Warrants ....................... 86.96 Mlscellonecus ................ 1,20.95 25.00 Resements: sptaflou of Prisers ..... 230.00 Welfare .................. 3,470.00 5,373.29 Board of Prisoners ............ 182.00 814.75 Civil Defense .............. 1,277.27 4,366.43 Elections ................... 3.00 Telephone ................. 16.32 571 Isurance - Wind Damage ........ 816.25 Cotm Superintendent of Schools - - - 132.15 143.70 Refunds,. Gonds ............................. 4100 We]fare ................... 2,623.15 478.74 Highways .............. 309.80 1,217.37 Fair ....................... 33.40 80.16 Veteran Burial ................ 50.00 Travel .................... 164.70 Federal and State Grants: Sch0ols ....... -  .......... 2,153,239,03 2,404,058,73 Cities and Towns ............ 342,999.01 347,508.21 Public Administrator's Estates - - * 10,119.47 D/strict Court Trusts ......... 17,804.69 27,510.22 Protested Taxes - Other Than County .............................. 617.94 Districts: Rural Improvement ......... 3,989.91 3,842.07 Fire ....................... 100.00 100.00 h'rtgaflon ................ 520,923.35 520,458.88 Plenn/ng and Zoning ............ Total IN BANKS Schedule A-I Fscal Time Nfent Deposits Deposits Total $100,000.00 $587,e00,4i $100,050.00 593,809,41 85,000.00 ,7,01 $286,000.00 571.00 671.01} 8,630.50 8,930, 8,069.00 8,069.00 18,856.83 18,858.83 I70o.oo t.Tm, 437,S_. : SchedUle  COMBINED STATEMENT OF DISBURSEMZNS - ALL FU}S For Flseal Years Ended June 30, 1969 and 1970 + July 1, 1968 July 1, 1969 to "to DEPARTMENT OF FUNCTION June 30, 1969 June 30,+ 19T0 Comrrd ssioner s ........... $10,051.52 $ Clerk and Recorder ......... 23,878.31 Treasurer ............... 29,862.77 State Exarner - Exam/nation I,nd Pbcation ........... 1,452,20 ASsessor ................ 29,947.21 StwveTor ................ 9,410.98 DiMrlct Court ............. 18,101.22 eriff .................. 25,972.40 Attorney ................... 8,682.18 Justice COurts ................ 141.35 Coroner .................... 22.22 Cotmty Buildira ............ 21,514.70 Elections ................. 7,028.76 Health .................... 18,$34.55 wHwas and Bridges ........ 179,560.16 etfare ................ 122,108.41 Ambulance ................. 2,857.90 Home NurMn Care ........... 31,443.67 Institional Care ............. 1,452.92 Care of Delinquent and Dependent CMldron ................. 5,490,04 Care of Prisoners ............ 1,03S, TI Public rdstrat ............. 28.00 School Superintendent .......... 13,4.93 Fair ...................... 41,13. h'part ...... + ............ 2,506.?7 Weed Conlrol .... , ........... 7,286.74 Predatory An[mai comr ....... 2,$70.00 Burial of Soldiers ........... 1,460.00 Llbrariea .................. 2,055.00 eultural and Exlensim Services - - 12,788.37 elflca#ou and APPraisal .... 1,37,SS Emlwer's P-.)ll Cons - - - 25,689,52 C/vii Defense .............. 1,80278 Cap/tal Outlw ............. 87,632.38 .................. 8,349.86 Ace/dent Bonrd s-- 4,739.40 Interest Paid ou Warrants ........ 2.002.29 9,999.11; 85,921.07 32,004..52 1,925,00 24,381.95 9,821.03 19,104.61 27,513.33 8,681.87 307.50 139.03 23,103.16 7,509.26 23,526.24 190,503.98 133,873.44 3,656.44 42,.I1 ?,043.43 1,.S 40.00 13,$79. 40,677.48 2,949.02 8,46.98 2,500.00 3.600.00 2,406,00 12.922.59 1,711.92 ,.0 432,893. 16,113.62 S,0.51 1,eTe.m 21,940.26 EXAMINERS' GENERAL COMMENTS SCOPE The examination was conducted in accardanee and procedures required  the State Examiner, wldelt inquiry into the financial condition, methods and plored, the accuracy of accounts and the laws of the State. Tls does not contemplate that s spectiou of each eccomting entry or documentwasms, such testing as was considered necessary in Light wouedures msinfa/ned. ASSETS Total Cash and Treasury Investments .... $1,446,323.61 Petty Cash - Clerk and Recorder ....... 300.00 Receivable s: Taxes and -  Assessments ...... 145,945.71 Tax Deeded Land ............ 1,849.33 Amounts to Be Provided for Retirement of Boeded Debt ....... 59,361.48 Amounts to be Provided for Coutracted Debt .............. 191,327.86 Prepaid Expenses ............... 5,833.00 Materials and Suppl/es: R0ed and Bridge ............... 4,554.00 Lands Acquired hy Tax Deed ......... 14,388.60 IAInds and Buildings ............ 2,189,971.I9 Tools and Machinery ........... 501,112.93 Furniture, Fixtures and Office Equip. - - 163,596.32 LIbraries ................. 18.520.50 Total ................... ,,,803,084.. LIBAIIATIF_ - RVES IUND BALANCES Claims Payable ............... 60,686.03 Warrants Pliable ............. 57,759.19 aCts Payable ............ 21,327.86 Leans Psyshle .............. 170,000.00 Due to Other Funds .............. 1,818.00 Due to State of Montana ........... 24,526.94 Due to Cities and Towns ........... 37,784.61 Bonds Payable: Rural Improvement .......... 64,600.00 Interest on Bouds Pshle: Rural Iml3rovement ............ 2,584.00 Reserves For: PetW Cash .................... 300.00 Ppsid Expenses ............. 5,833.00 Materials and Supplies .......... 4,554.00 Trust and Agency .......... 1,237,901.87 Airport Conslrtmtiou ......... 29,273.37 Fixed Assets .............. 2,947,589.54 Fund Balances ............. 68,586.12 Total - ................ $4,803,084.53 COMBINED BALANCE SHEET - ALL FUNDS June 30, 1970 Capital Trust and County Projects Agency Fund Group Fund Group Fund Group $176,669.16 $29,273.37 $1,229,427.58 300.00 24,008.24 121,937.47 1,849.33 191,327.86 5,833.00 4,554.00 $404,541.59 $29,273.37 $1,351,365.05 50,553.49 57,759.19 21,327.86 170,000.00 1,758.91 1,082.54 59.09 24,536.94 37,784.61 300.00 5"SS3.00 4,554.00 29,273.37 1,287,901.87 Special Assessment Fund Group $10,953.50 64,600.00 2,584.00 93,455.14 $404,541.59 $29p273.37 $1,351,365.05 $70,314.98 FOOTNOTES TO COMBINED BALAhCE SHEET- ALL FUNDS ISCLOSUHE STATEMENT The balance aheot was prepared I, the exam/nets. The flnmial lnfurmatim was developed ft-om existing general ledger mccounts, memuranda and other intm.nal or external evidential matter. As far as prsetieai, the statement is presented in accordance with the recommendations ef the National Cnmitlme on Governmental As- eounflng, even thoegh the books and aecoonts were not mald in fls mmmer. LOANS PAYABLE The loans pable account is a cmnbinatiou of two Mmtana Aeronautics Commission loans which were used to help build the +present Mrpe fnci]ities. We noted that the purt levy, which was used in part to reduce the interest and principal of these notes, Is etmntly being Judically determined. SUMMARY STATEMENT OF RECEZPTS, StntSMENTS AND BALANCES " CLERK OF DISTRICT COURT TRUST FUND June 1, 1968 to July 31, 1971 Hes/ml Balance ........................ $ 9,469.63 ============================== Less Dlsbm'sements in Total for Period .......... r 48,541,84 Enng BImce ......................... ACCOUNTED FOR AS FOLLOWS 31, 1971 S Balance ................. $19,464.34 Less Ws peable .................... Balmge Aeemmted Far .................... $14,481.53 SUMMARY OF TRUST FUND ACCOUNT BALANCES July 31, 1971 AcCom ldnbm. Name of Aecuunt Amount 1984 - Probate Butterfleld Estate ....... $4.00 2308 - Probate Lasher Estate ........... 2.52 6400 - Civil xurbelm vs Weiderteh ..... 112.93 6510- Civil Ch'awfurd vs Texas Company - - -300.00 9535- Civil Mrs. James Wilt ........... 100.00 9560 - Civil State 14JShway vsRenz ....... 10,000.00 95?9 - Civil Clengh vs Jecksm ........... 1,000.00 Criminal 989 State of Mmana vs Stmoniq .... 300.00 074 State of Moatana vs Mmms ...... 500.00 735 State of Montana vs Strommur .... 100.00 1110 State of Mmtmm vs Falkenhngen --- 500.00 1112 State of Mmtmm vs Dahl - ....... 508.00 1067 State of Moutana vs Wernar .... 1,041.58 Un/denifll ................ 20.50 Total $14,481.53 SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES PUBLIC ADMINISTRATOR'S ESTATES JUne 1, 1968 to July 31, 1971 Bedming Balance ......................... $1,856.57 y lO.119.4, t|,976.04 Leap Disbursements In Total far Period .......... eung BuJan+e - - + .................. --- - s: 4,. , : ,  ACCOUNTED FOR AS FOLLOWS Jt/ 31, 1971 Cotm Treasurer's Balance .................. $ 453.27 Less Wurrants Pable ........................ 8.78 Balmee Accounted Far .................... SUMMARY OF ESTATE FUND ACCOUNT BALANCES JUlY 31, 1971 I've or Account Number Name of Estate Amount 1S53  Na (Year 1950) .... $241.00 1273 Carl Reicbel (Year 1959) .... 108.43 2237 H.A. Helkns@ (Year 1960) ..... .06 Page 19  ? .I....e'. 1908): - ............ " . . ACCOUNTING SYSTEM AND BASIS Except fur the accounting accounts were kept o a cash basis. IARY OF PRINCIPAL EXAMINATION In conducting the examination, the following cedures were perfurmed: Cash Cound all cash in rite hands of depur(mentS, missions, offices and an held by individuals. The items on June 10, 1971, were verified by flrmation. Receipts and disbursements from worked back to the May 31, 1971, cash fund balance. Secured direct written confirmation of all agent deposits, and reconciled these balances with ate Treasurer's accounts. surveT  pledged securiUes to tt sufftelen+to t tmds ou deposit and legal provisions. Tested the mathematical"skicuracy of all fee dockets, financial statements and flwlr Traced various furms of cash receipts from ments tbrmh subsidiary registers to the cash collections. Tested the distrittion at taxes and State remittm Reeeivshles Traced individual delinquent tax accounts to determine the aecurncy of the taxee Or Made tests to determine that ca- office had been remitted to the Treasm'er the proper cash fund. Determined that provisions, and that Interest earned had been for. Reviewed approved fiscal budgets for comPll |race s, Examined claims for authorization, ltendz" claimants and legal compliance. Compared claw. period against the warrants drawn in their behalf. The minutes of the Bonrd of County were reviewed in their entirety. EXCEPTIONS AND RECOMMENDATIONS Board of County Commissioners We noted that the Commissioners had amount of the County's road and bridge of such equipment is authorized by Montana contrary to the ptdslons of Section 16 the Board to purchase this equipment ff some PKYments were applied m the purchase price. understanding, we reconnnend that he let out on bids as lease to exercise the option of purchase. If hide are letfor the sale of equipment, the he deposited to the County Treasurer'sofflce to set a perehase of new equipment. Uizm review of the necasicmdly a Ccmmissimmr would receive arm funds fur the same day. We suggest that when filing expense claims. Contrary to y General's the ComnunMssioners cancelled taxes to ls Opinion, they may cancel taxes Bmrd of Equalization. This Opinion should missioners. It would appear that there is no Montana tranMer between the Coun general fund planing bonrd, however, Section 11-3825, es a two-mill levy for SUplX of the City Official Beads To provide hatter overe at apossibi3 (Continued on Pale State County DistxAmtion Distribution Coilrt ot ]. Rx  .......... $43,338.00 $1,974.63 Loea/em Ski, Period- 6-1-68 to 7-31-71 JUSTICE COURTS -- SUMMARY OF FINES, ASSESSMENTS AND REMITTANCES Total Distribution Add Costs + Etlfferencs Remittances Deducted under 5,12.63 6.77O.75 5,00 487.10 1,9100 290.50 Court of MrL Jean I2momtte+ - ..... - .... 1,430.90 Period: e-.e8 to s1-71 + Court of Mr. AlbertWattarson .............. PAl.00 Littom , Mentlnl co., c.. ,-2- m. ........ ,00.00 eeee