Wilmington daily commercial., 1873-12-12
FIRST EDITlOA.
ghe city Accounts,

suBarrTA TO COUNCIL AED ADOPTION or THE
PLAN DEVISED RY MR. wooLLEY AND THE JOINT
OBSERVATION-DISCLOSURES OF THE PLAN.
Acting under authority delegated by a reso-
luton of Council, Mr.. James Wooliey under
took, some weeks ago, to devise new method
OF keeping the accounts OF the city. The new
method, while it contained many excellent fea-
lures, contemplated radical change in the du j..
| ties Of the financial ol1icers. which Council was
unwilling to approve, and the report was re-
| ferred to the Finance Committee in conjunction
with Messrs, VIM. Oauby, Adams, and Febi-
ger, to make such changes anu alterations as
would maintain the system now in vogue, with
| sSme desirable changes. The following ID the
system adopted:
DUTIES OF THE TREAsURER
The Treasurer will occupy his office alone and
will not be allowed to transact any other bust
ness therein during office hours from to and
from 4 to 8. He will be required to make daily
deposits to the credit of the city, and to take
from the officers of the Bank certificates OF de-
post in duplicate to be delivered to the Audi
tor, He shall keep cash book of receipts and
disbursements, which he shall balance daily, de-
failing how the said balances are made up.
The Collectors Of Taxes, Auditor and Regis
trar of the Water Works are required to make
daily deposits, to the credit OF the city, taking
certificates of deposit in duplicate for the Trea
surer, and for which he must give his receipt.
DUTIES OF THE AUDITOR.
The Auditor must also occupy his office alone,
and transact no other than the business of his
office during office hours the same as above
He is required to make weekly heretofore
-emi-annuAD examinations nf the accounts
Of the Treasurer, Registrar and Collectors,
except that during January and
February the examinations of the Reg
lstrars' books shall be trl-weekly, and the exam
nations of the Collectors books shall be similarly
made during July, August and part of Septem.
Der. said examinations to be reported to Council
weekly. The Auditor will also be required to
make up the interest lists from the rreasurer's
books.
THE PAY ROLLS.
All bills must be presented to Council on or
before the LIST day of each month for the month
preceding for payment. II approved on the Tues
lay following the second Thursday Of the month,
This will make a monthly payment OF bills
Heretofore they have been paid weekly.
The Street Commissioner and Registrar of Wa
ter Works shall pay the men employed in their
respective departments, receiving check in total
from the Treasurer for the same. II has been
the custom to preseut the weekly pay rolls to
council. and while they have been approved a
whole, orders have been drawn for the amounts
due each psfson separately. The passage by
council of the pay rolls ID not changed, but sim
ply the manner OF payment OF the employees of
the CITY, The banks have complained that the
numerous small checks are very annoying to
them. and hence to obvlate this trouble the ag.
gregate amount OF the pay rolls will be drawn
by the persons named above and the several
bills paid out by them to the persons to whom
due
The pay rolls of the salaried officers are sub
iect to the same course of examination and ap-
prova and are payable on the same day
other claims.
The books Of the Treasurer shall be Day
Book Cash Book Journal and Ledger, in ad-
dition to the auxiliary books now IN use.
The Fiuancs Com nittee shall examine the
Auditor books monthly.
The above embraces all the changes made in
the old system, and the Finance Committee was
instructed TO prepare ordinances for the change
Of ali ordinances in conflict with the system.
rhe expert, Mr. James Woolley. will also pro-
seed upon the preparation OF new set OF books
IN accordance with the above that the cha 'ge
may go into effect with the in coming Of the new
Treasurer on the lst of January next.