The herald., 1894-12-06
responsibility is located definitely in

responsibility is located definitely in
some one place.
A very i'm mportsnt and valuable amend
menr proposed is that provid-
ing that no officer of the city, in any
capacity, shall be a bondsman for any
person who gives bond to the city.
This will prevent the possibility of any
contractor or any other person doing
business with the city, being able to se-
cure any influence through bonds that
would permit him to deirsud the city in
any work or business which he under
token to perform.
Another great point in the amend
ments ia that in relation to the receipt
OF public moneys. At present, all Off
cets who collect city moneys are per-
mittsd to retain them until they see
fit to turn them into the treasury, and
some officials let large sums of money
accumulate in their offices, often ex-
cseding the amount of their official
bonds. Under the proposed amend
ments guch practices will bs stopped,
for all moneys received for the city, ex-
cept where state laws govern, must be
paid directly to the treasurer and not to
the official in whose office the business
for which the money is to be paid has
been transacted.
A provision is also made in these
amendments for the establishment by
tho auditor OF thorough system OF
bookkeeping and accounts, something
which the city has needed for a long
time snd the lack of which has cost a
| great deal OF money. The faults which
nourcs of criticism OF those persons
who have filed the city auditors office,
bat instead the faults have been in the
very poor methods and forms
which have obtained. The auditor
now keepa record OF the
general transactions OF the
! city which shows the condition of the
different funds and the cost of running
the different offices, as we'll as the total
coat of city government: but in the
other Offices where books are kept, they
are frequently far away from the audit
oT's books in balances, and he has no
meana OF keeping them up, and there 10
much business passing through many
other offices OF which he is unable to
have any record or know anything
about, and through this system many
extravagances and much carelessness
are practced which proper system OF
book keeping would soon bring to light
and correct. The different city Offices,
in so far as accounts are concerned,
should be conducted like large meT-
captile establishment. with q main
Office and many branches, the auditors
Office being the head and all other
Offices branches. The books in each
aepnrate Office should be O careful, ac-
curste. complete, ineligible and scien-
tiic record of the transactions of the
office, and from them, at stated periods,
comprehensive reports should be sen'
to the auditors Office, which reports
should be plain epitomizations of the
business of the office, and from theae
the auditor would be able to keep q
good record Of the detail OF city offices.
One of the worst faults OF the present
system is the manner in which the de-
mands are handled. These papers are
made out in the different departments
where the demands originate, and are
not sworn to, in some cases not even
gigned. By the payee. until the
money is received. They go from
these departments to the council,
and upon approval there are sent
to the mayor for his assent. Thence
they are forwarded to the auditor, who.
il he approve, turns them over to the
respective payees, who take the de-
mands themselves to the treasurer and
rscsive their money, after which the
demands ars returned to the auditor to