The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

to keep a record thereof and obtain a
receipt therefor.
All checks issued by the city should
bear a printed number.
The city treasurer should not allow
the Improvement assessment rolls to
leave his possession.
The city treasurer should retain
possession of the tax rolls until date
Of delinquency.
No person other than the city treas
urer or his assistants should be al
| lowed to make any entries of collec-
| tons in the Improvement assessment
rolls. or in the tax rolls before date
of delinquency. :
No person other than the city treas
urer should be allowed to make COL
| lections of licenses.
All cash collected should be depos-
tied with the treasurer. and on no
| consideration should any one other
than the treasurer be permitted to
make deposits in the treasurer's bank
accounts.
The water department should daily
deposit all its receipts, without any
! deductions, with the treasurer on. the
morning following their collection.
! The treasurer should deposit all his
collections intact. in the bank imme-
diately before the close of banking
hours each day.
The treasurer should have all his
bank passbOoks balanced on the last
| day of each month and Immediately
| thereafter make reconciliation be-
tween his cash book and his bank &C
| counts.
The treasurer, when issuing a check
should keep a distinctive number OF
| the, warrant of which the check /; in
payment. The absence of this infor-
nation caused a serious loss of time
in the recent audit.
In order to conveniently and effic-
iently carry out suggestions Is and IL
(above), the form of treasurer's cash
book should be changed and columns
provided for bank debit, bank credit
and check number.
Paid checks, after return from bank
and proof Of bank account as above
(15), should be filed numerically
Paid warrants should be retained by
the treasurer as his vouchers.
The treasurer should date all his re-
ceipts as of the day when the cash
is actually deposited with him.
The treasurer should enter all re-
ceipts and payments in his cash book
on the actual date of the transaction.
In connection with suggestion p,
the treasurer'S cash book should be
kept up to date instead Of being en-
tered from the receipt and check stubs
once a month only. as at present
The treasurer should report to the
comptroller at least once each week,
his total receipts and payments on
each account, and his bank balances
This report should be verified by the
comptroller.
All officials and departments depos-
iting with the city treasurer should re-
port those deposits to the city comp
troller as they are made, and at the
end of each month should make an
other report showing by date and
amount the deposits SO made during
the month.
Without exception, all collections
made should be deposited with the
treasurer not later than the last day
of the same month.
A stock system should be installed
in the water department. Materials
and supplies should be issued only on
requisition signed by superintendent
New work in water department
should be authorized by water COM
mittee and recorded on committee min
utes.
Pay rolls of all departments should
be certified by heads of departments
and checked as to rates. extensions
and footings by the city comptroller.
The city comptroller should keep on
file list of all permanent officials and
employees and the rate of salary or
wage of each .-.-..,,.--.-~