Show Auditor Makes Recommendation A report has been made mado by Willam Willlam Will Will- lam iam am T. T Reid auditor and accountant account account- ant nt of ot the state of or the financial records of Marti City for a a. period beginning Jul July 1 1927 and ending July uly 21 21 1930 Mr Reids Reid's conclusions and recommendations recommendations re- re commendations are vitally important and nd all wide-awake wide citizens should I become acquainted with them For this his reason the they are arc being published In u the Messenger Light aria and Power Collections The of collection In use torn from this source appears faulty In that hat the same person who makes the he meter readings does the collecting collecting collect- collect ing ng at the same time and a receipt receipts is s issued The receipt I find is issued in pencil vencil incomplete and not signed The stub remains in the book jook and is later used by the lone Recorder Recorder Re Re- Re-I Re corder to post the payment in light and power record The collector I deposits the money directly in the bank and sends a copy of ot the re receipt ro- ro 10 1 to the tobe treasurer It Is evident evi on- I dent from this detail that too much much r responsibility Is placed on the collector collector col- col I lector ector with no Internal check of ot any consequence I The treasurer should received all nil The treasurer should receive all This should take place after the meter readings have been made and submitted to the recorder who should then send th the l' l bills of or account ac count to the users The Tho treasurer should make deposit of this and all atI other money received on a deposit form in duplicate This form was presented to the council meeting by your auditor The Important feature of It Is that the amount of tho the deposit de do- posit is made to cover a a. certain number of receipts and the duplicate duplicate duplicate cate Is ia handed banded the recorder for his recording The recorder can then thon determine If all receipts into the treasury have been deposited Water Vater collections are being made I under the same Bame system as tho the light and power It is recommended that collections in this department he be handled in the manner outlined for the light t dop department The Tho duties of or city treasurer in regards to receipts and disburse disburse- I I meats ments are clearl clearly defined in Chapter ChapI Chap Chap- ter tel 8 Compiled Laws of Utah 1917 I and those of or city recorder are ago under undo un un- un- un der dor Chapter 7 7 With a proper system of oC receipts in triplicate original Issued to person person person per per- son paying duplicate to recorder and triplicate for treasurers treasurer's s record and deposit form in duplicate original for treasurer duplicate for tor I recorded all recorder all receipts can be traced into tho the depository bank where they thoy I Iare are subject to warrant disbursement disbursement disburse disburse- ment by the council I nL Disbursements S 1 i All disbursements have been heen made mad by warrant signed by the recorder and endorsed by the treasurer A search of or the tho minutes shoved showed that all warrants issued were not recorded record record- ed as approved by tho the council The treasurer is not permitted under la law W to endorse any warrant that she has not proof of its having havin been approved for payment by the council council council coun coun- cil in meeting This important requirement requirement re re- ement must prevail wi without bout question A proper accounting form was also presented on this s subject to the council Cl Claims A claim form Corm should be used for each and ever every claim or bill presented present present- ed for payment Items must be entered in detail or the original bill from Mch it is made must lan any 1 It Each claim should be bo properly sworn to audited and bear the councils stamp of approval before before before be be- fore it Is paid In filing claims the Recorder should number each claim with the same number as the tho paying it All paid claims sound t then eIl be filed in numerical order It is not necessary to list claims in the tho minutes as allowed for payment when the claims are arc listed and a COP copy of the tho list is presented pre pre- to fhe treasurer as ref referred to above Disbursements Funds Accounting Chaplain 30 Session Laws of or Utah 1925 1926 contains tho the procedure for forI enacting the budget under which I I cities clUes of or the third class are con con- trolled All city officials should become acquainted with its require require- monte mont Accounts Receivable Schedules No 1 No 2 No 3 No 4 present the amounts due I from the count county treasurer Water Users Special Paving Tax and Light Users Delinquent water accounts show due clue since sinco 1 1928 28 19 1929 and 1929 2 and and 1930 or a total of Delinquent light accounts show I 2050 1927 1928 3 1929 and 1930 1 30 or a total of Justice to all Cn city tax payers requires that punctual punctual punctual payment of or water and light bills be he effected by the tho officials In Ino charge o arge If the present Indebtedness Indebted Indebted- ness to tho the city were wore cleared up it would ho be able ablo to operate without In Incurring Incurring incurring In- In indebtedness under the present rate of expenditures During the audit a n special meeting meeting meet meet- etIng et- et ing was held hold with the Mayor 1 and Council and the condition of or tho the present system of of accounting was commented upon Ne New forms for fOIl the tho proper recording of accounts and safeguarding of or the city's funds were discussed It Is therefore deemed unnecessary to elaborate further on tho the matter All official bonds and fire in- in Continued on last Page Auditor Makes Recommendations Continued from Page one one su su r ance rance policies were examined and found properly filed An audit of bonded indebtedness as illustrated in Schedule No o. o G 6 shows a a. total outstanding of o 44 44 41 There is also a a. current loan of An error effort was was' made during the audit to 1 hava iava in inventories inventories in- in of electrical supplies fire street and other equipment rt taken It was not altogether successful but the idea of accounting for all such materials Is urgently requested r cs es it ft represents value rn end nd d required proper sa lI I r William T. T Reid Reich Auditor and Accountant A |