AUDITORS RESUME THEIR LOOK AT GILES COUNTY'S BOOKS

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: WEDNESDAY, January 27, 1993                   TAG: 9301270159
SECTION: CURRENT                    PAGE: NRV-3   EDITION: NEW RIVER VALLEY 
SOURCE: New River Valley bureau
DATELINE: PEARISBURG                                LENGTH: Short
AUDITORS RESUME THEIR LOOK AT GILES COUNTY'S BOOKS
Auditors have returned to the office of Giles County Treasurer Rick Cook to complete an audit of the treasurer's books after abandoning an audit last summer, county officials confirmed Tuesday.
Auditors from the firm of Robinson, Farmer, Cox Associates had given up on their first attempt to audit Cook's books, saying they were in inadequate shape to be audited.
The county since has brought in a Richmond accountant to "reconstruct" the books for most of the first months of Cook's tenure. Cook took office Jan. 1, 1992.
That accountant, John Montoro, said Tuesday that he thinks the books are now caught up through June 1992 - the end of the fiscal year.
"When I finished with the books I thought they were ready to be audited," he said.
Montoro, who has not submitted a final bill to the county, said he still must return to train staff members. The county has authorized up to $40,000 to have the books done and to train Cook's staff.
An audit was due to the state Auditor of Public Accounts on Dec. 7, 1992, County Administrator Kenneth Weaver said.
Weaver said that the state office is aware that the books are being worked on as quickly as possible, and no penalty is expected.

by Bhavesh Jinadra by CNB