Show Council Meet Meet- City Licenses Granted The city city council held Its ita first O October tober meeting last night with wit Mayor Major Welsh and aDd Councilmen Councilman Buck Duck Flanagan Westfield ld and Peterson answering to roll call can call Councilman Workman being absent The Th The minutes of of previous meeting were wore read and a approved p The following fol tol lowing bills and accounts were read O 0 Ked and ordered paid City pay roll City water pay roll Utah Power Light King Coalition Morrison Merril and Co 1198 Andy Crandall Post office Petty cash fund 2480 Smith Faus Fans Drug Co 2060 County Clerk Sen Senate te Restaurant 1605 1606 Merry Berry Brothers 1555 1561 S. S A A. A Brown Drown Telephone Co Welsh Driscoll and Buck Duck Mrs Mra C C. C V V. V Hodgson U It It K E. E Squires Or Dr Barta Darta I Fargo Paul Brothers 80 J J. J B. B Accountant i f Total Officers porta lU-porta CIt City Treasurer T Mrs Margaret Matheson submitted the following report for tor September Receipt Licenses 1375 Police Court Cemetery City Taxes Refund on road wor wore Barn rent rent Cigarette tax Sidewalk tax Int ant on dally daily balances balance Water tax Total Total Ledger bat bal Sept 1 Tot Total l 89 Disbursements General Fund Water tend fund tar IQ pi CI water nater bonds i o 48 i I rt lr r r bil hll ri ch Oct 1 WIrl Dept nept Sinking Fund It bonds Treasury Cash Total Total tio 4 R Balance lance both funds 3 J lance Police Police Judge Harwell reported 7 I F three thirty-three cases during the month of ot September fines paid during month collected from August fines amount committed com com- amount suspended Cash turned over to treasurer treasurer for for September Se Seton ton GidleY r reported ported two deaths in tn September Both bodies shipped away for Interment was collected by him from book beak ac- ac ac ac- counts c- c V Marshal Brown reported street work done during month H Granted W. W J. J K kappus Frank Lake Lake Matt h C C It H gs Matt Leahy Ildebrand John Smith JOG Joe C. C L. L Hiltz Frank Prank T To LOuis Louis Dunn Dunn John P P. P P. P Anderson Andeson Mary Georgia and F FA fA l applied for r or licenses to conduct on sot soft drink Parlor anti and pool halls t granted on motion of Westfield and Flanagan A A. A license was also alBo granted ranted to Frank A Cott sto open amt ami conducts conduct's conduct condu t a a candy kitchen Asks Aks for Increase so Jim Don as secretary o he Park City Volunteer Fire department and in behalf of that organization petitioned the city council p p In Increase increase in in- crease creaSa the salary of ot Fire Chief W. W J J. J Berry Derry from 1000 per ulon month th to tp 2500 5 00 After some soma discussion tI the o request was referred to the committee commit commit- tee on fire and water who will report re vs port at next meeting Appoints Confirmed The appointees Mrs Ir Anna Kopp and I L. L C. C Snow to fill till vacancies on the Park City Public Library board were confirmed by council tiu Vu of foal bat Ordered The question of coal came un an T I Marshal Brown Drown Was f s Instructed t to tou purchase u a car load Objects to Less IA Policemen It will wilt be remembered that at the thi thelAst thelast last meeting of the council it was decided to lay layoff off one policeman and Marshal Manhal Brown was given orders to this effect over effect over the protest of of that officer It appears t that after the tho meetIng meeting meet meet- Ing Mayor Welsh and the Marshal discussed the matter and both officials dials decided to Ignore the orders of ot th the tho council and the police force was not reduced At the meeting last night when the lh payroll was read and Policeman McLaughlins McLaughlin's name was down forthe forthe for tor the usual salary Coun Councilman Flanagan Flanagan Flanagan Flan Flan- agan strenuously objected to th the payment pay pay- ment meat of ot same maintaining that orders orders or or- ders given Iven at last meeting should have been complied compiled with He as one oni of the finance committee positively refused to O. O K Kt K this Item on the payroll Councilman Flan Flanagan g-an g only hid weak support from one brother councilman resulting in the payroll payroll pay pay- roll being approved by bythe the majority of committee the salary of of- the extra extra extra ex ex- ex- ex tra policeman ordered paid and the police force remains the same as us usual Public Auditors Auditor's Report The following report made by JB J B. B B chartered accountant of ot Salt Lake wasT presented to the council together with a bill for tor same amounting to The report report report re re- port was referred to the committee committee committee com com- and the bill ordered paid Expensive luxuries are chartered accountants and the question is bf what benefit was their services to the city The law provides for tor It It it- however but but tails falls to limit the amount to be charged for such work The Tho Report Park Park City's water supply would seem to be an important part of the city's financial structure it appears from Itom an audit Just completed by J. J J. J B B. B chartered accountant account account- tant t- t ant and member of the American In Institute Institute In In- of af Accounting A report on the audit has just be belu lIed filed with the state Auditor The audit covers a period of ot twenty twenty twenty ty months beginning January 1 I and ended with August 31 1923 Since only one years year's tax collections collections col col- col were received dl during the twenty months the proportion of ot various of the receipts as well as of ot some of at the classes of or expenditures may be a trifle misleading unless the period of ot the audit Is s kept in mind The city on the recorders recorder's books appears to have two funds one known as the general fund and the theother theother theother other as the water fund The former form torm- er receives all moneys except those accruing to the water fund and makes all expenditures except those for tor water supply As a matter of fact tact however the surplus from the fhe I vater city wa water ter system Is ts also Iso used for tor general fund purposes Only one bank balance is ts kept On this Oils general system the audit report comments that the recorder record r is car debit balance In the water fund and a general fund credit balance or deficit of pf of l Waving leaving ln a a net debit balance b of f 1900 and adds These fund iund balances have bave no real meaning at this time and sh should uld be beI adjusted at the close pf pi the year I The b balances lances as shown merely represent sent an accumulated deficit of the Ue t general fund over a period of years years and accumulated surplus of the water water wa- wa f ter ter fund over over- overa a like ilke period After Atter providing for tor a sinking fund and bond interest the city should i fer ter the net proceeds from operation of Its water system Into Its Us general fund at the end of each financial period We do not think It necessary neCE to maintain a separate bank account for each fund If t a correct distribution distribution tion of receipts and ald expenditures is Js made on the city records During wring our audit wo we found that general l expense ex ox Spen S pen penile pense warrants amounting to 1 were wre Issued ed an account of I water water fund disbursements and we have corrected this error in all aB statements statements statements state state- ments attached to this report Deficit appears For or the twenty months covered In InI u uthe I the report true revenue receipts rec to toI I the general rand fund were In tn oi nd numbers and operating ex ex- I leaving a deficit for or the period of f In the water fund revenue receipts were and anti operating expenditures leaving a net revenue for tor forthe forthe the period of and a net Det operating operating operating op op- revenue for the period co cov coy T eying ering the tho tenure of the tho present administration administration ad ministration Of Expenditures Expenditures in ton addition however howe oll l Included Include ed cd sinking fund Investment in United States Stara treasury treasur certificates cater ates another nother 2000 went into faro firo truck and and oth other r capital ex ox- expenditures for tor equipment br brought a total of such outlays to 82 When these thelle and some technical fen n- n tries are taken into account the tho administration ad d. d ministration closed the period with 1258 less cash than it entered tho the period twenty months before Of the total general fund revenues in that period I less leas ss than was in city taxes wes toes for the present year not having been as yet collected collect coUe t- t ed The city nets from the permits under the law tho of last legislature so far this year When general licenses dancing and boxing permits and dog taxes are included In Included Included In- In the revenue from tram licenses Is III Police fines flues form an important Important important im Im- part of ot the revenue being over for tor the twenty months The cemetery yielded in reven reven- revenue ue i y Outlays Interesting Some of the expenditures are interesting In in- In Interesting Sidewalks scavenger maven maven- ger g r street labor and teamIng team team- teaming Ing log street lighting sprinkling 1700 city of salaries sal sal- s l. l aries police department salaries salaries salaries sal sal- aries and expenses fire tire department department department de de- salaries and expense 1200 city hall maintenance 1600 city property maintenance cemetery expense 1900 public library 2300 and so on The w water water er fund revenue shows an additional of city taxes and in water revenue and sinking sinking sink sink- ing fund revenue of 1250 1260 Labor to operate overate the system cost rentals rentals rentals rent rent- als of water and interest on bonds 2900 The auditor val ml tio Park ParI City property dt tit tC IiO hiding for tor the cit city halt hall 10 for the fire department 1 SP or the mun man municipal ball jail for stable and f tar r streets and side side- walks The waterworks cost Is placed placed placed ed at Included among the city assets are items totaling 2100 on sidewalk walk extensions made about ten ten years ago During the audit period it Is commented only one Collection am mounting to 25 26 has been made It is suggested suggest d that the council should ascertain how bow much of the above amount is ts collectible and an effort should be made mad to collect It ft The water water- collections appear to bo he boIn hein boIn In good shape there being in id accounts receivable from of ot which only is more than ninety days old Nine indigents are I receiving free water and it is s urged that hat the the- general fund pay for water system for this service as all also for tor city ity hydrants for tor which no charge has been made Park City is s in a rather unusual and at the same time rather enviable condition as regards its sinking fund The he city has In waterworks waterworks' bonds outstanding half of which is s due in 1925 1926 and the other hat halt in 1930 Yet the sinking fun tun already includes In Liberty loan bonds In treasury certificates I and 1250 1260 In the savings bank or excess ln in excess of the sinking fund requirements at October 1 1 1925 The annual tax levy for tor sinking fund has las been omitted from the 1923 municipal levy Th The general financial condition of the city good comments v t the o I auditor and the expenditures under under under un un- un- un der the present administration compare compare com corn pare favorably bly with previous audit Sundays periods periods Sundays Salt Lake Tri Trl- burie june |