Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1910-06-04
TO PUT CITY ON BET
TER BUSINESS BASIS
Recommendations of the
Auditing Experts.
Council Expected to
Take Them Up N xt
Wednesday.

When tlA city council meets on
next Wednesday it is probable that the
l9estion of complying with the recon-
nenddtions made by the auditors who
recently completed an analysis of the
CITY S financial condition will be taken
up, with a view to putting them into
effect as far as possible, in the near
future The suggestions made by tie
experts may be amplified in some
measure, but it is believed that an en-
deayor will be made to substantially
carry them out
There 10 no use in engaging ex-
pe2ts and paying them high prices un-
less We are going to get value from
their services" said an alderman yes,
terday, '.tnd the way to get the valde
is to profit by their recommendations
For one | am certainly in favor Of
bringing the city's business admins
tration to a better basis than it has
heretofore BEEN
The suggestions made by the audi
tors are embodied in the following pre-
liminary statement by them:
To Show Condition at All Times.
by the new method we recon-
mend for the city, these statements
are obtainable with no more work
than it takes to copy them from the
books. They will show tie condi-
ton of the city at all times, and in
this respect put it on a banking ba-
sis. These new books should be op-
ened as of May Is, and have spread
on them the data contained in this
report.
Because of the improper methods
and the incorrect manner in which
the Water Department books were
kept, up to the time the present
officers took charge. they were of alb
solutely no assistance in making this
audit, and we had to check from data
wholly outside of them in order Ia
know the condition of this depart
ment We have devised a new sys-
tenn of accounts for this department
which will not only slow its con-
dition at all times, but greatly sim
plify the methods and reduce the
work
Need Better System of Tax Records
"The principal source of revenue
of the city is from taxes 1t natur-
ally follows that tax records should
be ship-shape. We found, however
that THE total tax column of the di-
gest had never been added and a
great many times the tax was not fig
ured. At present the digest is made
up by the clerk and treasurer and
taxes are collected by him. Without
the slightest reflection on his hon
esty, we believe the digest should be
made up by the assessors. The pres
ent practice is wrong in principle
When taxes are collected, as by pres
ent methods, a receipt is given, the
receipts are entered in a cash book
and the number of the cash book folio
is entered on the digest In case an
error is made it is impossible to find
it without checking all the work n
detail. Tax digests are arranged to
serve as a collection ledger as well
as digest, and can be readily verified
by checking monthly collections, in
stead of detailed daily collections.
To audit tax collections with proper
methods in use ought not to take
more than two or three days.
Street taxes should not becarried
on the general tax digest, but should
be handled on a separate book, and
separate receipts from those for
property taxes should be issued. 1t is
practically impossible to audit the in
come of the city from this source
because of the faulty methods in use
All receipts from this Office should
be written (by carbonl in duplicate
This is not only necessary for au-
diting purposes, but will also save
several thousand entries yearly
Tax Rate None Too High.
According to our classification ot
receipts and expenditures the net
gain of the city for the past thra.
years has been $5,5S3.S3. This dem
onstrates that the tax levy for gen
eral municipal purposes. that is, main
tenanae AMI operation. is not to,
high.
| an order to better control the eZ
pendiures of the city, we recon-
mend the passage of an ordinance re
quiring tie city clerK and treasurer {,
present to the city council on a Ger
tain date each year, an estimate o
the amount to be raised during th
financial year under the specific head
of appropriations. together with Al
estimate of receipts from all sources
THAT the city council formally pas
an appropriation ordinance each year
based on such estimates, and tha
whenever any appropriation shai
have been exhausted the city clerl
and treasurer shall make a repor
thereon at the next meeting of couG
Gil 1t should also be required tina
no appropriation can be exceede
without the authority OF the cit,
council
During the period under reyiey
the income of the Water Works De
partment exceeded the expenses .