Show EXCESS ASSESSMENTS OF 1 JK ARE F FOUND BY AUDITOR Deficit 1 1 While Surplus Surplus Sur Sur Sur- V plus on Oil Completed Work Is On I Its ts special tun funds books the cl city ty is ls carrying excess assessments for ape cal cial Improvements o amounting to which have been be accumulated on 4 29 miles mills of ot various improvements In the past paRt twenty Yeara and of ot this I amount It ha has on han hand 1 G In cash canh surplus which should be I the refunded to n I proper property owners paid excess Other un un un- 1 assessments should H bo abated Auditor according according- H Ii II IL to Green the report who nr ot vS e da day tiled lIe 1 with the commission his report report re- re port an and 1 recommendations Mr Green was employed In ta l May Mav to tn make a special au audit or of the Ial improvement funds lunds city'S sp n upon men atlon of 01 the special aU auditors who found that a heavy excess excess- surplus was a assessment nt being beingS carried Mr Ir Green attributes tho tion of or excess assessments to clerical errors lack Jack of proper check checking n of ot extension comparative past changes In accounts In the assessments abatements abate abate- ments and 1 such sueh an accounts checked 1 up an and 1 makes maltes recommend not close closely for fOI changes in the thc system of ot accounting and checking In these funds He declares however that all moneys Involved olve 1 have been July duly oc ac- ac counted for tor to the city and with ac accuracy accuracy lC- lC curac curacy to the property owner Dig ISh Mr Greens Green's report shows that e sine 1892 the tho time Umu to his audit goes bac back bach the property owners have been assessed e 1 on miles of ot Improvements Of Ot this there Is an unpaid unpaid un un- un- un pal paid 1 balance balance- of ot The ahe levies on n various sorts Borts of ot work the miles of each cachi and the unpaid balance balanc In cach each In Instance tance follow follo Paving Pavin 57 miles total levies zi unpaid 1 balance 9 Curl Curb and gutter 17 mlles miles total levies leies 1 unpaid 1 balance 7 72 Sewers miles total levies ts S unpaid balance balanc 32 Sidewalks 62 miles total levies 11 unpaid balance 2 18 CS It is explained that on some som extensions extensions exten exton- the a assessments were not sufficient sufficient suf sut- suf- suf to meet tho the actual cost and arid these show a deficit assessment while on others the assessments have exceeded exceeded ex ex- tho the actual cost by considerable amounts and these are decI designated as surplus assessments Surplus assessments assess assess- ments meats amount to while the Iho deficit assessments n aggregate prelate 11 11 These are arc divided among the tho various arlous lines of ot improvements as follows follows fol tol- fol- fol lows V Pa l Paving Paving Deficit Deficit surplus Curb and gutter utter gutter Deficit 2 52 surplus ewers t-ewers ewers Deficit cur sur pI plus lilus Ug 4 3 S Hj Sidewalks Sidewalks Deficit Deficit surplus sur cur ribs plus The rhe report explains that front from the total surplus of ot should be deducted 95 on sewer extension which has not been completed leaving an exact surplus on completed te 1 extensions if ot 1 It Is further recommended In this connection that no attempt be made to save to the property owner who demands s It and shows a receipt for the assessment ls paid In full tull as an any other r method would lead le to difficulties and disputes It is figured by the tho special y auditor that the average excess assess assess- meat ment on I or of improvements 18 is ii a. cents per foot tOOl for p paving and 31 cents per r foot on sidewalks sewers Hewers and curbs Attention la is caned called to the fact that that un under the UIO old law lav the tho city could assess On only per foot rOOt for sewers and had tt to defray detray tho tue rest of ot the cost running n ns as high as per foot It is HUg cog r that large portions of these old sewer Improvements were wore paid p from the tho general fund probably an and 1 that th the seeming surplus It IP them arc are Incorrect Green Grcen a advises an investigation of this thin and UK recommends that i if such be found to be bEl the case proper credits b bf be given for tor the surpluses to the city's s sewer and street funds 15 Recommend Refunds I 1 r recommend commend that as rapidly as possible pos pos- sible refunds be given where payment has been berm made In full tuU on a levy In ex excess ex- ex cess of ot actual cost and anti abatement be given b by entry on the books where partial or no payment of the tax has hall been made says the aU auditor It i is recommended 1 that 5 cents per foot be the minimum r refund allowed e 1 save In special Instances where it might be bl deemed expedient to make a smaller refund and that extensions showing smaller surpluses be e balanced b by cre cred cred- 1 Ring lUng It to the sewer and street fund funiL To avoid making refunds in the futuro fu- fu tore turo it Is 15 suggested ll each cach extension and levy be checked as soon as ns possible after aler being made and that abatements al be bc entered on the hooks books of or th the tha trEasurer treasurer treas trEas- thus avoiding refunds save in incases incases cases where here the property owner has lIas paid the full tull tax immediately upon re receipt receipt re- re of notice of assessment assessment- Among Amoul some of the large abatements which are recommended are arc United I States StateR postoffice for paving Salt Lake board of oC education for sewer State of ot Utah for sidewalks State of ot Utah 1114 81 sidewalks sidewalks side side- walks F. F B. B Stephens sidewalks These are assessments which the auditor finds appear to b be ible ibie and he says Rays there is sufficient surplus In each extension to c cover ver the abatements recommended Most l of 01 the deficient assessments were vere found to occur In smaller sewer extensions and the auditor t t that hat Instead of ot the cost of ot nd er advErtising I a Dna and rid other preliminary wor work worl being ecU ecU- t mated on OH n n. percentage basis which alway al- al I t. t way mak makes lI a n deficit that It be figured fig fig- f I t tl ired as alt a specific sum an and anda o. a sufficient l levy VY be made to meet it In regard legard to s special ecial tax sale of ot i l land and th the auditor C cill calls attention to the V scheme Inaugurated b by the present presentad- presentad nt administration ad ad- t I ministration and fathered by the corn com com com- j ml missioner of or parks and public property of ot using the thc fund to bu cemetery buy In j i L I lands sold 1 for delinquent special improvement Im- Im W fh h i provement taxes He declares that f I there are arc not sufficient r returns from from I V such investments to make It stood good b business busi beal- 1 ness flees to use the cemetery fun funds 18 for V i such purpose He recommends that tho the I action investing In these funds that way be he revoked and that tha t a separate branch of ot the tho fund be created and known as the contingent tax purchase tenth fund This he advises should be u used ed to buy ii in the property sold for tor special taxes 4 1 In conclusion ton the auditor states stater that I some hundreds of corrections had to b bill bs I made necessitating 68 entries entries- s- s sot ot of j debits and cr credits In n the au auditors auditor's and treasurers treasurer's dc departments These Thene corree- corree thins are of or a clerical nature It I Is pointed out embracing credits to wrong wrom I ext extensions n authorized ab abatements made I I by one olle department but overlooked by I the tho other overpayments and errors In Incident In- In t to repeals of or levies V The auditors auditor's report will probably 1 come conic before the city I II commission for tor ii I consideration this morning V I I |