The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1904-01-29
NEED LAWS TO
CHANGE SYSTEM
Jones, Caesar & Co. Make Formal
Report to City Council
Committee.
It Goes After Controller Rogers
for Failing to Assist Ac-
countants.
Council Asked to Pass Resolutions
Compelling Controller to
Take Action.

m1ssioned to install a system of uni
form accounting for the, city of Min
neapolis this morning submitted their
formal report to joint committee on
ways and means and accounts of city
onlcers. The report was highly inter-
est1ng. not to- say sensational in spots,
and hit Controller Rogers pretty hard.
1T was accompanied by drafts of four
ordinances which the firm wishes to
have passed. The joint committee
voted to recommend to the council this
evening thatthe report be adopted and
the ordinances passed, tho three of
them will take the form of resolutions.
The ordinance formally adopts the
Jones; Caesar & Co. system and re-
quires all boards, officers and depart
ments to conform their reports and
accounts to the system. Access is Civ
en- the representatives of the account
ing firm to all the books and records Of
the city and officials are, required to
follow its instructions.
Instructions for Rogers.
Two of the resolutions are directed
is instructed to furnish within five
days correct balances of cash and
taxes receivable and other assets Of
the city in each Of the funds on Jan. 1,
1904, and to furnish a statement Of the
true financial condition Of the city on
L.
clude the assets and liabilities of the
city and Of all its departments, boards
and funds.
The third resolution directs the city
attorney to request the county auditor
to furnish a true statement as required
by the city charter OF the taxes un-
collected and installments of special
assessments unpaid and not due, prop
erly divided between the several funds
to which they apply.
Controller Rogers who was present
when the report was read was not so
belligerent as expected and intimated
that he would not oppose the resolu-
lions or the ordinance. -
The hub or fundamental point Of
the whole system is the controllers
office. In brief the basis is the uni
form and, comparative distribution of
disbursements devised by the National
Municipal league, adjusted so that the
at the end Of the year to form the an
nual report. The system is Inter
locking" uniform, comparative, with
complete arrangements for internal
checks and Notifications and follows
the general plan of distribution for
municipal accounts, called for by the
uniform system" adopted by the re-
CCuI VI oCCOulI-
ants called by the census bureau at
Washington. 80 '.-' - -
Important Features.
Two of the most important features
Of the new system are provisions that
the books shall show at all times the
condition Of the permanent improve
ment revolving fund, and the estab-
fishing of a system of checking be-
tween the city and the county. !, In
carrying out these features the ac-
countants have met with difficulties,
in that the city controller has made
no reply to two written requests for
statements Of uncollected taxes and
installments Of special assessments not
yet due, and in that the county audit
or has refused to furnish such state
explaining that he has not had the
clerical force sufficient to supply the
information which will cost several
thousand. dollars. Unless, however,
this information is obtained, it will be
impossible to make accurate opening
entries for, or to determine the correct
position Of the revolving fund.
,- Some Unseen Assets.
It is reported that several assets of
the city do not~appear at all and that
in other cases there are wide discrep-
ancies between the reports of the city
partments. ~},..
The council has also been derelict,
for had it annually examined and
audited and adjusted the accounts of
the city officials thru competent rep
resentatives, as required by the city
charter, the discrepancies would not
have remained unadjusted for so long
a time.
Comment as to Controller.
Comments upon the controllers at
titude are made in the report as fol-
lows: ~ ,a
Turnout our investigation so far,
the city controller has taken an indif-
ferent, if not an antagonistic, attitude;
he has not only failed to offer assist
ance to us voluntarily, but he has SO
postponed the opportunities for our
assistants to examine the books and
methods Of accounting in his office
and has so failed to give us the I'M
INSTRUCTED and immediate access to
the books that it would have
amounted to refusal if we had not
persisted in a thoro examination in
spite of these obstacles. In justice
to ourselves, we must know whether
there is to be antagonism or whether
we are to proceed according to the
terms of our contract and install the
system which we have prepared there