JACKSON - By just $51, the accounting firm of Earley, Janssen, Begley and Co. had the lowest bid submitted to the Cape Girardeau County Commission Monday for the 1990 audit of county finances.

The Earley firm, which did the audit last year, submitted a bid of $6,449, which was just under the $6,500 bid by Schott and Co.

A third bid, submitted by Stanley, Dirnberger, Hopper and Associates was for $7,200.

Another bid was offered by Beussink, Hey, Martin, Naile and Roe. That firm indicated the total cost of the audit would not exceed $9,450.

The commission referred the bids to County Auditor H. Weldon Macke for review. A contract likely will be awarded on Thursday.

Macke said he hoped work on the annual audit could get under way next month.