National Republican., 1883-10-31
DISTRICT ACCOUNTS.
New System OF Checks Prepared by
Auditor Tichenor-Thc Commissioners'
Order or Approval.

A New System OF Checks Prepared by
Auditor Tlchenor-Thc Commissioners'
Order or Approval.
For some time past the auditor Of the dis
trict, Col. Tichonor, has been engaged in
perfecting plan TO give greater security to
the funds Of the district which are received
by the collector. AS matter of fact, the
accounts Of this officer have never been
audited, and the exact cause of tho deialca-
tion for which Mr.. Merchant was dismissed
has never been fully ascortained.
Col Ticlhnor has commenced TO audit tho
accounts, beginning as far back as those for
| 1860; but in the meantime he concluded that
| If system of checks could be devised 10
I'would be wise to put it into operation at the
earliest possible moment. After n thorough
investigation of the method in which tho ac-
counts were kept, not only in the collectors,
but in all the other offices of tho district gov
ernmcnt, he on the twenty-ninth instant ad-
dressed Il communication To- the commission
ers setting forth in detail tho plan that he
had prepared, and urging its adoption.
By this plan the auditor places one of his
own clerks in the collectors Office who will
be entirely independent of the latter officer,
and who will make a daily report to the
auditor of the amount received as shown by
the coupons in his possession, each bill being
provided with an auditors coupon, which is
retained by tho coupon clerk.
:" | will thus have a report from my own
clerk" said Col. Tichenor to q REPUBLICAN,
reporter, :" the regular report of the collector
and the certificate of deposit from the treas
ury department. each day, and all these must
correspond"
"What does the collector say to this put
ting check upon him."
HE has co-operated with me in my efforts
to perfect my plan. 1t is not intended as o
Ion k,,t
whereby can make u perfect audit of his
accounts. have also had prepared new set
of books, and as the tax under the recent levy
becomes due on the first of November shall
charge the collector with the entire levy,
| both real and personal, and then credit him
with the amounts received in payment of
| these taxes. When tho fiscal year is ended
can strike balance and know exactly what
amount of taxes are delinquent"
Is there any other city where similar
| system of checks is in operation W
mot that l know of; but If il works we'll
here, as l hope it will, like plan will prob
ably be adopted by other municipal govern
ments In proposing this plan of checks l
have no other motive than to carry out the
law in regard to my duties as l understand
it, The law makes IL my duty to audit all
the accounts of the district government, and
| / don't soc how | can audit tho accou nts OF
the collector in any other way"
| Inc 1OllOWlng Is tne Order OF the commlS-
sioners issued yesterday in approval of the
auditors plan:
| Whereas the auditor of the district has prepared
and submitted plan TO facilitate the settlement
and auditing OF the accounts of the collector,
| which, upon examination has been approved by
! the commissioners; IL is therefore
| ordered, That on and after Nov. proximo all
bills to be receipted by the collector shall be made
out upon tue new forms, having the auditors
coupon attached.
In all case. the coupon will be correctly aud
completely filed out by the clerk making up the
| bill or bills.
Upon payment being made to the collector he
Will. after receipting the bill and before deliver
Ing 1t TO the person entitled TO receive it, pass the
same to- the auditors coupon clerk, who will
detach the coupon aud stamp upon the face of tn,
receipted bill the countersgn OF the auditor.
The collector will provide suitable place in
his Office for the coupon clerk, who shall be at
tached to the Office of the auditor and under his
| immediate direction and CONTROL and to whom he
shall deliver ut the close of each day. the coupons
| thus detached together with IL certified statement
| showing the entire receipts for the day.
| The office hours of the collector for the receipt
of money due the district shall be between the
| hours of o'clock a. m and o'clock p. m. of each
business day, unless otherwise directed by the
| board.
The daily reports of the collector to the auditor
showing in detail the receipts on account o.
moueys due the district will be continued a:
| usual