The Bridgeport evening farmer., 1913-01-25
City Auditors
Annual Report
To the Honorable Board of Apportion-
ment and Taxation of the
Cityof Bridgeport.

years tax and I think that the re-
suit this year will prove no ex-
| ception to that general rule, unless
| unusual and strenuous means of col
| lection are resOrted to.
We are also hampered by the fact
I that the collection of the personal tax
as estimated that seventy per
! cent. of such taxes would be collected
| within this year, the fact is that only
| one half of that sum will be collected,
The estimate of one year ago was
! based on collections of personal taxes
for the year previous, which at that
lime was our only guide, This de-
| and personal taxes will aggregate
about $4,000 and would ordinarily
| mean that bills to that amount would
vided a deficiency appropriation SUI
hcient to meet them, but confidently
expect that this course need not be
| resorted to at this time, owing to the
fact that some special appropriations
will remain ,unexpended, in whole or
| n part, at the end O the current year
and leave cash enough from the year.
| " revenues to meet all reQuireme ntS.
OF course this will lessen our revenues
for the next year, because we will be
Obliged +" ---AInate all such unex-
pended moneys from the estimated
revenues of the next year.
1t IL not only our bounden duty to
FF cp within the limits of our various
q appropriations but also to keep our
ex Oen ditures within the revenues Of
the city each year.
1t is necessary of course to esti-
mate our revenues accurately, so that
we are certain to have money omeet
all our obligations each year, from
the revenues of the year.
With our experience of the past
year before US, it is difficult to esti-
mate, for instance, what our receipts
from personal taxes will be next year.
My estimate, in this report, of nifty
per cent. Of the whole amount assess
ed, is but a guess which may or may
not be verified. 1t is much better to
underestimate a little rather than TO
over estimate in such matters, -
cause in the former case we will have
some revenue which can be applied
next year, while in the latter case bills
would have to remain unpaid until
deficiency appropriation was provi6-
ed.
Accounting System.
The System of Accounting estah-
ltshed by the Audit Experts, in sixteen
Of the city departments, is in full
working order in them It would be
well to extend it, If possible, so as to
cover all departments of the city. Ao-
counts are kept in my office, not only
with each department, but with each
item of each and every appropriation.
The classification made for the pres
ent year is, to certain extent, an ar
bitrary one, as the various officers N
making their acquisitions last year
were not fully Informed as to what
was required of them and, consc-
quently, did not particularize as fully
this year, to make transfers from
items of appropriations to other items
OF the same appropriations OF course
L make no transfers from one appra-
priation to, another appropriation IS
that is contrary to the charter. It
appears to me very desirable that the
necessity for such transfers of items
should be done away with.
This can be objected by requiring all
onc1als making acquisitions, to speci-
fy, with accuracy, the amounts re-
cation. L have requested them to do
This and trust that it has been at least
substantially complied with, I see no
necessity during the next fiscal year
10 make any such transfers, if your
board will make itemized appropri-
atoms as well as gross ones. and file
OF all such, so that can open ac-
counts with each and all of them.
If any item is more than the sum
required the overpIus will remain un-
expended at the end of year and will
be classed as revenue for the nexs
year, while if it is found that any an.
preparation is going to prove made
quate, it will be necessary for the de-
partment to eurtail expenditures so as
to live within it.
In this way only can it be brought
home to the various officers ana &c
partm ents that there is need of strict
accuracy in formulating their requisi-
'AO4Aos ally OIIl0E course Will lead L .
carelessness and Indifference on their
part.
This is also absolutely essential If
the new system of accounting is to be
N force and efectual. The real rea
son why such itemized accounts eoulc
De kept heretofore was that the full
items were not available for the pur-
pose prepare Tor and submit to the
mayor, as soon as possibIeS after the
nT st day of each month a consoIiJs
ted report of city expenditures up to.
e1or
amounts actually expended in each
department, but also the sums con
tTacted TO be expended and showips
the balance remaining of each appro-
pr1ation, after such actual expendi-
lures and oumbrances.
Perhaps we did an injustice to the
portion of the proceeds of the one-niII
tax, previously used for new schools
exclusively should also be used for
school building repairs L believe that
this year, at least, the entire proceeds
of a one-mill- tax on our grand list can
be advantageousIy used for new
This will give the board of educa-
ton about $1G6, $4,000 for this pur-
pose, an amount sufficient I think to
provide fairly well for their new
school requirements.
provide a separate sum for re-
pairs, I DO not recommend the sum OF
Nv aSCi1Oudl asked Tor, as an
alleged deficit, on account of new
buildings, as in my judgment there is
adequate provision made for new
buildings as heretofore stated
The total amounts provided in my
recOmm enda tions for school mr.
poses, are as follows:
For New
Schools, $106,3OOOO
For care and
support of
schools, au-
thorized, 21,269.Oo
There is also
bond issue
for new
High School