The Owosso times. (Owosso, Mich.) 1897-1926, 1906-03-02


lists for 1901 and 1892 Lave .ascertained
Through the Investigations of the City
Attorney We're paid TO the City Clerk,
$3.50. and f. M. Brooks Sl2.96. find that
the walks were OF paid for, neither have
they been placed on the Special Assess
ment Rolls.
I am credibly informed that the side
walk Record Books contained entries Of
all payments made, before the Special AS
sessment Rolls were made out. Had these
report on sidewalks would have con-
tanned nothing but collections as shown
by the Sidewalk Records and the occas-
ional entries of payments on the Special
Assessment Rolls and my work would
have been completed in about five weeks
less time.
called the attention of the City Clerk
to the sidewalks listed in my report. He
informs me. that Mr. Holmes built a good
many walks during the seasons OF 1901,
1902 and 1903. for which he received pay
directly from the parties for whom the
walks were built. and which would not
appear on the Treasurer's Cash Book
nor on the Special Assessment Rolls.
Commissioner Crane informs me that he
had nothing to do with walks which Mr..
Holmes may have built and received pay
for from private parties. and that his
field or note books contain no records
whatever Of any walks built or paid for
in that manner
Following Is a summary of the differ
ence shown in this report. not adjusted:
Water rates not yet paid to
Sewer permits not yet paid to
Treasurer .................:........ 6o00
Meters, etc, not accounted for.... 74.54
Licenses, fees and fines not ac-
counted for ........,...,........." 3296
Sidewalks not accounted for....... 1551.67
According to first instructions. / exam
ined the books OF the City Treasurer
from October l. 1904. to October l. 1905,
and find the same to be correct and to
agree with the several reports made by
the Treasurer to the Common Council.
Later 1t was decided to examine the
books OF the City Clerk ana Treasurer
Because of the vast amount of unex-
pected work required in connection with
the sidewalks. my examination of the
City Treasurers books from October l,
1901. to October l. 1904. has been confined
more particularly to his settlements with
tho County Treasurer and amounts re-
ceived from the County Treasurer.
find the state and county taxes prop
erly accounted for, and that the City
Treasurer has charged himself with all
moneys paid him, as shown by the County
an excessive debit to the city on the
County Treasurer's ledger, amounting to
about $4,000, in connection with certain
refunds at the Auditor Generals office,
find the County Treasurer's account with
the city correct. | called the attention of
County Treasurer Northway to the error,
and same has been. corrected. The reason
why my examination of the Treasures
books during this period has been con-
fined to the business connected with the
County Treasurer's office is because my
examination in Corunna was made before
started work on the sidewalks and be-
fore L was aware that the sidewalk rec
ords were not in. the City Clerks office,
and naturally while in Corunna 1 finished
my work there.
In regard to the methods in use in the
City Treasurer's office. / have no sugges-
lions to Offer In my opinion, formed of
with the workings of the Office st the books
are fairly well adapted to the require
ments of the office.
In regard to the methods in use In the
office of the City Clerk, it is evident from
this report that some of these should If
possible, be improved.
The Consumers Ledgers containing the
accounts of water rates. are in most re-
spects fairly well arranged and the differ
ences which have occurred are not, in my
opinion, so much the result of badly
arranged books as they are of badly
kept books.
L would suggest that when it is neces-
sary to procure new ledSers for use in the
department of the Board of Pablo Works
that few changes be made, which, L
think, will prove beneficial and also SIM
pllfy the work. i submit for your inspec-
ton sketches or drafts of the changes l
ledgers have no place in a municipal Of
flee, and l would suggest that no more
be placed in USE
The cash hook of the Board of Public
Works, is all right if properly kept UP
and balanced.
/ find that no cash book was kept by
the City Clerk prior to May. 1908, except
the one for the entering of water rates,
and the one now in use is not we'll
adapted to the requirements OF the office.
/ would suggest a book containing col
umns for each particular kind or class of
receipts. Such a book would show al
most at a glance the total receipts in any
month from each and every source. and
would render the making up of the
reports to the Common Council
an easier matter.
The cash book now in use with the ex-
ception of an occasional month, does not
contain all of the receipts of the Clerk S
office, licenses generally being omitted.
From past experience with sidewalks. IL
Is evident that it would be well for the
record of all sidewalks hereafter con-
structed in a book provided for that pur-
pose. Then in the event of future loss of
woSd Be dapcste record 0 and
not pocket notebooks with perhaps a
part of the leaves gone. as Is evidently
the case with one of Commissioners
Cranes books.
l notice that it Is the custom of the |
Board of Public Works to send out bills |
to consumers who are on meters |
ing meters so frequently, also in the maxi |
ing out of monthly bills AS many of |
these bills are for sums ranging from, |
say, Is cents to rs cents, the results do |
not In my opinion warrant the outlay |
Of work and expense. The amount paid |
for printing and postage thus needlessly |
expended during the year must be quite |
large.
1 would suggest that the meters be read |
and the bills delivered per- |
sonally at the consumers residences in |
stead of mailing same. The bill can be |
delivered In a very short time as COM
pared with the time required to read the |
meters. This Is the method employed in
arge cities so far as my observations ex-
END.
In regard to the bills rendered to the
consumers, think they should be |
brought back to the Clerks office when
paid. and thus save the trouble, time and |
expense of making out another bill, as Is
he usual practice here at the present |
time In Detroit the bills all bear the
Instruction in large letters Bring this
bill to Office" and on the stub of each
dill Is the instruction also in large type
Bring bill to office" The result of hav-
ng the bills printed in this manner is
hat almost all bills are returned, and 1t
s an exception when a second bill has TO
De made. out. In this simple manner much
ime and money is saved.
From my examination of the Consum-
RS Ledgers, L find what appears to me
o be a failure on the part Of the Board
# Public Works to enforce the regula-
ions of the office, many accounts being |
ong past due. Without good reasons to
he contrary. the water rates should be
,aid within the limit prescribed or the
water turned off. If the rules are unjust