Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1905-03-22
Plan Worked Out by City Auditor
And Submitted to Mayor
Morris.
GREAT SAVING IS CLAIMED.
nocnm.ut viii Go to City Council for
Consideration at Next Meeting
What Changes Contemplate.

,..rv valuable suggestions in regard to
che manner Of handling the accounts or
uo cltv and keeping closer and more
extensive check on the receipts and dis
hursements OF the various departments
has been received by Mayor Morris
from city Auditor Felt and viii be for
,rarded By the mayor to the city council
for consideration. The suggestions are
On accord with the recommendations
made on that subject by Mayor Morris
IN his message for last year. and, IL
adopted. will, II Is said, revolutionize
,he method Of keeping accounts and
viii be the means of great saving In
many OF the departments, and hence
viii insure greater economy in the adj
ministratiOn OF the city's affairs. The
Communication follows
san Lake City, March 17.-Hon.
Richard y. Morris, Mayor Of Salt Lake
civ Dear sir--Realizing as | have
from the time Of entering upon the du-
lies of this Office that there was much
10 be desired before a satisfactory audit
az Inc finances of the city could be had,
take the liberty OF addressing you in
reference to some items which would,
IN my opinion, be an Improvement on
methods heretofore in vogue and adj
yantageous to the city from an econ
omic standpoint.
The yeriAcation OF bills and claims
BY this Office IL oftener perfunctory
than from an actual audit, as Is evident
when / say that while we aim to re-
aure compliance with the ordinance
which proyldes
mo department shall incur an un-
Il. 4. ~. .gg
A redulsItion therefor has been duly
approved. All acquisitions shai
be In duplicate The original must be
retained and filed in the department
and the duplicate must be filed In the
auditors Office" examination of bills
readily shows that In many cases the
reduisltion is secured after the indebt-
edness has been incurred, and in many
cases when the supplies called for have
been consumed while in other cases,
especially as to labor, no acquisitions
are filed IN this office. Notwithstanding
which such items are promptly put
upon the appropriation list by the
council and our effort to secure COM
pllance with the ordinances are In vain
and instead Of an actual audit we can
simply verify the accuracy Of the ex-
tensions and footings Tor the
calculation generality, and as to
whether or not authority had been
given for the mourning of the indebted
ness We often observe differences In
prices paid for similar supplies, but in
this as In regard 20 quantity, the actual
need and proper use Of such supplies,
we are dependent wholly upon the GER
tlhcation Of the head of the department.
While II Is far from my intention to
suggest that heads of departments
n 10 ha aalt AH ia.
mains that before an auditor should
be required TO verify by his signature
any claim calling for the disbursement
Of public monies, he should have great
er opportunity 10 be more fully inform-
ed In regard thereto than seems to be
possible under present conditions. |
find that In some other cities It is sup
posed to be the duty OF the auditing
department and authority IL given II
10 ascertain the correctness Of all ac~
counts against the city before passing
upon them. To keep itself fully in
formed as to prices, condition Of mar
ket, ETC., to check the measurement of
work done and pass upon the mathe-
ldatcal extensions and footings, before
payment OF any account is made. That
II Is not required to accept the state
ment Of any other city department as
TO the correctness OF any item, but il
IN position to determine for itself all
the circumstances connected with the
expenditure, the necessity thereof, the
correctness Of the prices, the class OF
goods furnished, and where, when and
how the goods purchaIed were used. To
have access to all the time books
OF each department of the city, and
have the opportunity OF verifying the
presence on the work OF the men shown
Inn. Wl. ttNr
Tor such work as well as TO its having
been duly authorized. This office does
not seem to have authority to exercise
such duties, and attempts to do so even
IN small way are more frequently re-
scented than approved, yet, In the opln-
ION OF the writer, It is the only course
mat viii lead to an actual auditing of
accounts
The securing OF better prices, the
more economical use OF supplies, and
me saving in time OF men, ETC., which
such a system would accomplish would
mink, pay many times over the In
eIea ied cost OF such auditing,
IN regard TO cash receipts l would
can attention to the desirability of hay-
ing uniform fiscal stationery instead
OF the present system OF each depart
ment providing It's own. All such sta
uonery should be issued by the auditor
ana me departments receiving same
ue held for proper accounting of the
use made thereof-thls would make the
auuluhg OK receipts very much more
satisfactory. As it Is now this office
mas no authority over forms used In
sNng receipts for monies collected and
can only check what stubs or other
ueino he departments submit for our
Inspection.
believe. too, that the bopks Of the
uuallors Office should show more de-
"H ana give clearer Information than
or has been the case, that
the disbursements should be so
segregated on the books that not
puy the cost Of each department could
Ue readily arrived at, but as to
certain specific subdivisions OF each de-
tp'aslnenI thus making comparison Of
seols OF corresponding portions OF 9TH
years more Ineligible, and enabling
we locating Of just where an excess on
oApehullure occurs, should there be
a,ng ana enabling the executive of the
,'g una the council to correct or avoid
'NpsiaVagance or Leakage.
,o put ms too, would require the audi.
~ having some little more authority
no pn ne appears to have for It would
heeessitate the unifying OF the accounts
,gRl by the departments and the audi
a. DOCKS and the cooperation OF the
itIneht heads IN the proper dis
ers OF their pay rolls and vouch-
49, ~ VIII be readily seen that did
tse AUDITORS hooks show--not simply
n,ort uost OF maintenance OF a depart
as put segregation OF same as well
lion Vlher expenditures In the dlrec.
,clii OIL improvements etc, such as
vair, append hereto, their utility and
WhrW would be very largely increased.
boWLn'e thls method OF keeping tho
more would entail a very great deal
10 un6ny ,h IN mis- office, We are ready