Omaha daily bee., 1908-06-29
REPORT ON CITY ACCOUNTS
State Examiners Find Them as a Rule
in Good Condition.
. DEBT BEYOND THE LIMIT
Due 20 Fact Assessed Valuation Has
Decreased Since the Indebted
ness Has Been Incurred
by the city.

Mayor Maloney received yesterday, a
copy Of the report Of the findings of George
f.. Pennell and NJ. +. Cox, the state eX-
aminers who recently made an examination
Of the municipal accounts. The report was
made by the examiners to the auditor Of
state.
The examination made by Messrs. Pennell
and Coz covered the transactions of the
city from April /, 1906, to and including
March 81. 1905. The report includes a de-
tailed and itemized statement of the re-
ceipts and expenditures of the various
funds, including those for the maintenance
of the public library and public parks.
Attention is called by the examiners to
the fact that the outstanding Indebtedness
OF the city on March 81. this year was in
excess Of the constitutional limit. The total
outstanding Indebtedness on that date was
found by the examiners was $2s4,0L69,
whereas the assessed valuation of the city
for the year l9O7-OS is &4,212.s15, and this
would make the legal limit Of Indebtedness,
$zl0. $40. IS.
The report closes with the following
comments bearing signature Of Mr.. Pen
nell. the chief examiner:
Not much in the way of criticism OF the
conduct Of the affairs of Council Bluffs,
can be said. Lik nearly all cities a few
OF the expenditures perhaps, should no
have been made, but were made in good
faith, and likely would meet the appTova.
of their citizens. / am quite sure that the
expenditures of something over $3.50 to en-
terrain the Municipal league of Iowa was
not such an expense as was contemplated
by our law Makers, or that when the lCgiS-
lature authorized the levy of a tax for the
maintenance of public libraries they had
in mind that it would be necessary to de-
vote such a sum as S275 for banquet pur'
poses. The item of donation TO San Fran
cisco" seems to appear in nearIy every
city and is likely a very Creditable mis-
appropriation of funds.
The state law making it unlawful. to in
crease the salary Of any officer during the
term for which he was elected or appointed
ough not to be avoided by the subterfuge
of extra work or extra help when, in
fact. no such extra help was employed, but
the sole purpose in mind being to increase
the salary Of the officer, even to the point
Of making the compensation in harmony
with the services rendered. An
ton of the above report will disclose the
have been paid from a different fund thar
that on which IL was drawn. In every In
stance, | think this was caused by error In
entering on the face of the warrant a diff
ferent fund than that against which 1t
was charged in the books of the auditor
In other words the error was not that OF
the treasurer.
The above report shows the city to be
in debt beyond the legal limit, but in nc
large amount, but through the fault of nc
one, unless it be the assessor. The assessed
valuation has decreased since the mourning
of the indebtedness, but take 1t that II
will only be a short time when the indebt-
edness will be brought within the statu-
tory limit. We are impressed with the
thought that all the officials with whom
we came in contact were actuated by a
desire to do their work faithfully and con-
scientiously, and that usually bring sue