The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1912-04-26
the auditors the following is par.
tial account:
Renorts Well Kent.

the auditors the following is par
tial account:
Reports Well Kept.
During the year under review, WI
have found the records I'm both thu
clerks and the treasurer's department.
i IL, carefully and conscientiously kept
(! A few errors. in cases where items
have been Incorrectly charged. wer'
F! discovered but these errors have beef
adjusted by transfers being made be
tween the funds affected
"All moneys collected and belonging
be duly accounted for and all disburse
under authority of the city council.
improvements in Records.
proyements have been made on the
city's accounting system. These i'm.
provements have ehicidated the city's
accounting, while at the same tim,
ever obtained formerly. Revenues ant
expenditures are tabulated and classi
! fed. as means of increasing the eff
! fciency Of every department AS you
are aware, the funds alone, prescribed
by the charter. are not sufficient for the
| purpose mentioned. The funds merely
show cash transactions, and among the
fund disbursements no particular dis.
! tinction is made between current oper-
| ating expense and capital outlay. Fur
thermore. the old fund system takes nc
account OF the CITY assets ana llaDllltleS
other than the treasury balance.
/ New Set of Records.
| Accordingly new set of records
were introduced into the city clerks
dition assets and liabilities of the city
! can be ascertaned at any time. Al
revenues and expenditures are classified
according 10 departments and capital
outlay as carefully distinguished.
I'm the water works department, n
double entry check on the consumer
ledSers is now I'm operation. fully de-
tailed classification of water depart
ment revenues and expenditures is also
''The engineers department has in
stalled a new form Of pay ron for
actly how all time. paid for by the
city, is utilized. In this way. data can
be readily obtained of all work recover
able from and assessable to private prop
erty owners.
! System in Fire Department.
1.-THE fire department has also in
PRODUCED an excellent loose leaf system
detail of all their financial transac-
! tions, along with an itemized record il
| all work done and equipment handled
The statements in the audit included
| ments for the fiscal year to April s
with the necessary comments, balance
sheet. showing the citys financial con-
dition at April s, and a summary OF
| the funds. Besides this it included a
: departmental financial report of the
various departments.
The Several Departments.
| I. Public health. sanitation, police
and general welfare.
ii. ACCOUNTS and finances
III. Parks. public grounds, buildings
and fire protection.
| ". Water works and sewers.
| V. Streets and alleys.
| In brief, the following is a statement
| of the receipts for the year:
General taxes collected. ...... 1914. 800. 81
Licenses and fees:
Liquor licenses ...... $4,000 .OC
Other licenses and fees. .... 1859. 81
Municipal court fees and fines 1863 "a
.OanS:
! On tax certificates of in
/ debtedness ... 21O0O 0(
| Other temporary loans. -. 1900 OF
Other temporary loans ..... $3.50 .1C
appropriations:
| State fire insurance premium
tax ........ ............ 1919 sc
State appropriation for ar
Library board-from special
funds .............,. 1O1 II
North Fourth street right of
way-public subscriptions: 900 O(
North Fourth street right of
way--sale of part of lot. 1900 0(
Water works:
sold. etc. .............:.:. 1896. 81
! Bonds issued (Agency Hill
tower) Observation-Disclosures. 4,S0O. OF
Local improvements:
| Special assessments collect
ed ........... ........... Ss,36s q
Miscellaneous: d..
| Advertising refunded .... 72.8(
| Contagious diSea SeS--refund
! from county .............r 246. Q;
| c. ID. sales and redemptons 567 o;
| Parks department-trees
| SOid .................. .lUU. VI
Street department-painting
| bridge refund ............ 252 IS
\ Ions rt,t,n al
| sold ........ ......... $50 81
Street OBSERVATION-DISCLOSURES
sold ................. 29S. Ii
Street ACKNOWLEDGEMENTS
sprinkling ........ ...... 40. OF
Salary refund .............. 100 %
| Sundries NEUTRALITY-SUSPICIOUS.. rs. a
Total cash receints.... $2OS, $50 Z!
Rcplenishments received by
| various funds from general
fund ............ ............ 1926 IS
general fund ................ 23.144. Il
Corrective transfers between
funds ............ ........ 7O5 8:
debtedness .................. 73,7OO 81
s343,196 3:
Opening balance on hand. 1873. Z!
sa5l,175 7:
Disbursements for Year.
! The following is a statement of the
disbursements for the year:
Indebtedness paid off:
Temporary loans ......... $22. 900 OF
, Temporary loans .......... 1900. OF
| Water works bonds (Agency
HID ................. ... 5000 OF
! Local improvements:
| Certificates of Indebtedness
paid off .................. 81, 3OS Il
Funds-Other Disbursements
/ Health fund .......... 1861 s.
| Police fund ................ 6.1S3 6,
Interest fund ............... 10.0S9 s.
| Sinking fund .............. 1,550 II
Printing & Supply fund .... 1887. a:
Salary fund ................ II. 22S 81
| General fund ............... 1853 G.
| Municipal court fund ...... 1.417. OF
| Library fund .............. 4,542 81
| Park fund NEUTRALITY-SUSPICIOUS.. 1854. a
Fire department fund. ...... TO- 2S9 81
! Water works fund ...... 1878. 81
| Road and bridge fund ...... 1O,SS3 s!
| Light fund ................. 9,S16. II
Permanent Improvement