Omaha daily bee., 1910-08-15
Council Bluffs
Books of the City
in Best of Shape,
Accountant Says
M. F. Cox Completes Task of Looking
Over Records-Pays Compli-
ment to Officials.

NJ F. Cox, municipal account examiner
from the Iowa state auditors office, and
who recently finished the investigation of
the books and accounts OF all the city
department in Council Bluffs, has for
warded copy of his report to Mayor
Maloney, 1t is voluminous document,
detailing every item of purchase and ex-
penditure in all the city departments for
the full biennial period covered by the
investigation. Mr.. Cox worked here sew
eral weeks with his assistant, W. p
Ellis, and when he left complimented the
principal heads of departments upon the
excellent method of bookkeeping. which
made it possible for them to do the work
in considerably less time than was an
ticipated. The bulk of the report COM
prises statements OF receipts and expen-
ditures, showing where every cent col
lected went, and giving the fun state
ment Of the city's financial condition.
The reports for each of the two years
begins and ends with April I. and con-
sequently is not as near up-to-date as
the regular monthly financial statements
made by City Auditor McAneney. One
statement made in this connection is
perh APPS not meant to be taken literally
which makes the state accountant say
that he does regard the tax for paving,
sewering. etc, "as legal debt" In clos
ign his report. MIR. Cox pays the heads of
departments the fine compliment of de-
claring that the books could be taken
| as, models for other cities. Following are
his closing observations:
With but few exceptions, the system
used by the officials OF the city of Council
Bluffs is mouel, not only the methods
employed as whole, but each individual
department seems to have been handled in
! q1Inh tnfa.xr fBaF EFT hlt
but commentator. 1t is very evident that
all connected with the city's management
have endeavored to reach that point OF
efficiency, whereby 1t may be known that
all money collected fulfills its proper mis-
sion.
An effort is now being made to get the
accounts and affairs of the police depart
ment in as creditable a condition as now
shown in other departments. There should
be no money received except upon the
giving of receipt which is a carbon COPY
duplicate Of the numbered stub kept for
proof.
The above may apply to any department
that does not now use such receipts.
The clerks cash book is one Of the best
we have found and the system used May
be applied to the police and park depart
ments with good effect
Some criticism has been offered as to
the methods used by the treasurer in
punching the pay roll orders and using
them as cash items until certain amount
! Is paid, then have a warrant drawn by
| the auditor in favor of himself for the
amount of the orders. We have investi-
| gated this and can see no objection, as
| in each case the warrant Is drawn for the
exact amount of the receipted orders, while
1t disposes of the scalper and broker, as
the orders are worth their face value.
The park board is hard working body
and is endeavoring to make as good a
| showing as possible, consistent with the
means at its disposal.
While calling attention to the park board
we wish to take especial notice of the good
work done at Paramount park. Nature has
been very generous In shaping this spot OF
ground, and in travelling over the state OF
| Iowa certainly no more picturesque place
can be found as one views from its heights
the winding Missouri and level valley with
the cities of Council Bluffs and Omaha in
the distance 49, ses- %
We found that more than usual care had
been expended by both the librarian and
| the library board in keeping the accounts
| in such a way that we were enabled ia
follow the work of this department with
satisfaction.
The officers in charge of the affairs OF
the city OF Council Bluffs are ALL from the
mayor down, working to the end that a
| definite statement may be made, with
reference to each department as to whether
or not a true accounting has been made.
To bring this about 1t will be necessary
| to concentrate, much as possible, the
collecting OF all moneys. and the city
auditor be made an auditor in fact as wei
as in name, by giving him power to audi
| the accounts of all departments and SEE
4 that a balance is obtained