Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1911-01-24
NES10S INTRODUCES new
PUBLIC ACCOUNTING BILL
enal or special taxation for service rem
dered therefor.

eral or special taxation tor service rem
dered therefor.
Sec. s.. Comparative. Statistics.) The
state examiner, through said bureau,
shall, require from every taxing district,
state educational, penal, benevolent
and reformatory institution and public
institution financial reports covering
the full period of each fiscal year, in
accordance with the forms and methods
prescribed by him, which shall be uni
form for all accounts of the same class,
which said reports shall be prepared,
certified and filed with said bureau
within thirty days after the close of
each fiscal year by the auditing board
of said taxing district. Such reports
shall contain accurate statements in
summarized form of all collections
made by or receipts received by the Of
fccrs from all sources, all accounts due
the public treasury but not collected,
and of all expenditures for every pur-
pose and by what authority authorized,
and also:
ca A statement of all costs of own
ership and operation and of all income
of each and every public service indus
try owned and operated by munich
pality.
CO. A statement OF the entire pub
! lie debt of every taxing district to
which power has been delegated by the
state to create a public debt. showing
! the purpose for each item of the debt
was made for the payment of the debt:
| a classified statement Of all receipts and
expenditures by any state Office, state
educational. penal, benevolent and re-
! formatory institution and all public in
sttutions. together with such other in
formation as may be required by the
state examiner Such reports shall be
| certified as to their correctness by said
state examiner, his deputies, the chief
inspector and supervisor of public Of
fees, or other persons legally author
lied to make such certificate. Their
substance shalt be published in an an
ntlaf volume Of comparative statistics
that shall be issued for each class Of
accounts at the expense OF the state as
a public document, and shalt be sub
| mitted by the state examiner to the
governor for transmittal to the legis-
lature at the next regular sussion, be-
ginning with the session of 1913.
Sec 6. Duty of Public Of6cers.) 1t
shall be the duty of every public officer
and employee to keep all accounts of
his office in the form prescribed and
to make all reports required by the
state examiner. Refusal or neglect to
perform these duties shall be deemed
an offense against the efficiency of
public administration ard the welfare
Of the people, and shall be punished
by removal from Office. after trial and
conviction by court of competent jur-
isdiction. Every public officer and en-
ploye whose duty it is to collect or re-
ceive payments due to the public. shall
deposit all public moneys collected or
received by him with the treasurer of
the taxing district within three days
after the receipt of the same.
Sec. Z. In formulating, prescribing
and installing uniform system of ac-
counting, the state examiner, together
with the governor. state auditor and
attorney general. may employ one Or
more expert assistants at reasonable
compensation to be by them determined
and such compensation shall be paid