The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1902-11-09
ARTICLE VI.
city ComptrolIer.


The council shall elect, and may by reso-
luton remove comptroller who shall have
general supervision aud control of all the
hsGal affairs of the city, to be exercised IN
the manner which may be by ordinance pre-
scribed. 1t shall be his duty to keep the
books of account and to make the financial
reports provided for In article III, section
-, of this act. His books shall also eX-
hibit accurate and detailed statements of
all moneys received ard expended for ac-
count OF the city by all city officers and
other persons, aud Of the property owned
by the city and the income derived there
from. HI shall also keep separate accounts
of each appropriation, and of the dates,
purposes aud manner Of each payment
therpfrom.
The comptroller shall keep a separate
record for each grantee of franchise from
the city rendering a service TO he paid for
wholly or in part by users Of such service,
which record shall show in the case OF each
such grantee:
/. The true and entire cost Of 0onstruc-
tlon, Of equipment, Of maintenance and Of
the administration and operation thereof;
the amount of stock issued, ii any the
amount of cash paid in, the number and
par value Of shares, the amount and char
acter OF indebtedness, If any; the rate of
taxes, the dividends declared, the char
acter and amount of all fixed charges; the
allowance II any, for interest, for wear
and tear or depreciation, all amounts and
sources of income. fi
=. The amount collected annually from
the city treasurer and the character and ex-
tent OF the service rendered therefor TO the
city.
8 The amount collected annually from
other users of the service, and the charlie
ter and extent Of the service rendered
therefor TO them Such books of record
shall be open to public examination at any
time during the business hours Of the
controllers office,
The controller shall examine and audit
all bills claims and demands against the
city, and shah promptly report ia writing
~
fuit or delinquency be may discover In the
accounts Of any city officer.
The controller may require any person
presenting for settlement any account or
claim for any cause whatever against the
city to be sworn or affirmed before him,
touching such account or claim. and when
so sworn or affirmed TO answer orally as to
any facts relative TO the business of such
account or claim. Willful false swearing
before him shall be perjury, and punish
able as such.
No payment Of city funds shall be made
except upon draft or warrant eountersgned
by the controller, who shall not counter
sign any such draft or warrant until he
has examined and audited the claim, and
found the same justly and legally due and
payable, and that the payment has been
legally authorized, and the money there
for has been duly appropriated, and that
the appropriation has not been exhausted.
The city controller shall, on or before
the 18th day of January in each year, pre-
pare and transmit TO the city council a re-
port of the financial transactions of the city
during the calendar year ending the 3lst
day Of December next preceding, and OF IFS
financial condition on the 3lst day Of De-
cember. The report shall contain an ac-
curate statement in summarized FORM and
also IN detail, Of the financial receipts OF
the city from all sources, and of the expen-
diturcs OF the city for all purposes, to-
gcther with a detailed statement Of the
debt OF said city, OF the purposes for which
such debt bad been incurred, and OF the
property Of said city, and Of the accounts OF
the city with grantees OF franchises.