The San Francisco call., 1898-04-05
CHAPTER IT.
The Auditor.

SECTION 1. The head of the Finance Department of the City and County shall be designated the Auditor. He shall be an elector of the City and County at the time of his election and must have been such for at least five years next preceding such time. He shall be elected by the people and hold office for two years. He shall receive an annual salary of four thousand dol lars. The Auditor must always know the exact condition of the treasury and every demand upon it. He shall be in personal attendance at his office daily during office hours. He shall be the general accountant of the City and County, and shall receive and preserve in his office all accounts, books vouchers, documents and papers relat- ing to the accounts and contracts of the City and County, its debts, reve- nues and other financial affairs. He shall give information as to the exact condition of the treasury and of every appropriation and fund thereof, upon demand of the Mayor, the Supervisors or any committee or members thereof
 Sec g. The Auditor shall appoint Deputy Auditor, who shall possess the qualifications required of the Auditor and who shall receive an annual salary of twenty-four hundred dollars The Auditor may also appoint two assist
 
 annual salary of fifteen hundred dol lars, and two clerks who shall each re- ceive an annual salary of twelve hun- dred dollars. He may employ such number of extra clerks during the time their services may be necessary for the lawful discharge of his official duties, as the Board of Supervisors may des- ignate. Such extra clerks shall receive a salary not to exceed one hundred dol lars a month for the time they shall be actually employed. The Auditor shall be allowed to eXpend not exceeding eighteen hundred dollars a year for counsel and attorneys fees.
 Sec. 3. The Auditor shall keep an ac- count of all moneys paid into and out of the treasury, and the Treasurer shall pay no money out of the treasury ex- cept upon demands approved by the Auditor. Any ordinance or law provid- ing for the payment of any demand out of the treasury or any fund thereof (whether from public funds or from pri- vate funds deposited therein) shall al- ways be construed as requiring the au- diting of such demand by the Auditor before the same be paid.
 Sec. 4.sHe shall number and keep an official record of all demands audited by him, showing the number, date, amount, name of the original holder, on what account allowed, against what appropriation drawn, out of what fund payable, and, if previously approved or allowed, by what officer, department or board it has been so approved or al- lowed. It shall be misconduct in office for the Auditor to deliver a demand with his official approval until this re- quirement shall have been complied with.
 Sec. 5. The Auditor shall approve no demand unless the same has been al- lowed by every officer. board, depart ment and committee required to act thereon.
 Sec G. No demand shall be allowed by the Auditor in favor of any corpora tion or person in any manner indebted to the City and County except for taxes not delinquent, without first de- ducting the amount of any indebted ness of which he has notice: nor in fa- vor of any person having the collection, custody or disbursement of public funds, unless his account has been pre- sented, passed, approved and allowed as herein required; nor in favor of any officer who has neglected to make his