The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1917-07-12

Vlued 1Or by ordnance IN sections "a
and 35 of Chapter 4 of Ordinances
the purpose of these two Funds is &c
provide for improvements and extern
sions, appropriations were made in the
tax levy covering these two items. II
has been the custom to carry only one
fund, and it was called Incorporation
Fund" tax collections and Miscellan
eous collections were credited TO this
fund. Money collected from taxation
should be apportioned to the various
funds for which it was appropriated
City Auditor can apportion these col
~lections from the duplicate deposit
slips of the City Treasurer, also from
the receipt received from the Coun.
ty Treasurer.
Salary
The salary of City officials should
be paid out of the City General Fund,
in the past one-third of the salaries
have been paid out Of the Incorpor-
alton Fund and the other tw~o-thirds
paid out OF the Municipal Plants Fund.
Bonds and Interest Coupons
Items of this nature when paid
should be turned over t. the City
Auditor and filed with the Warrants
Paid for the previous month.
Cash Items
rocL n1,n~nnl r.r L>rn:1lt .~J IT,,
press Receipts by the City Treasurer,
should be filed as a voucher with the
City Auditor and allowed as a regular
claim against the City.
Vouchers
Claims of all officials have been
filed on City Form Voucher Blanks
but the claims for Materials, Supplies
and Labor have been nled on any
piece of scrap paper that might come
handy. II was recommended that
when orders are sen to supply houses
that the Auditor mail with the order
blank vouchers. so that when the
claim comes back to be allowed by the
City Council, it will be in regular
form, and sworn to, blank vouchers
should also be furnished to local peo-
pie, so hat all claims presented to the
City Council will be uniform. regular
and properly sworn to. Items of ex
pense should not be included in a
SaInru Nntnhnr hltt chnt1l1 hn son
arate with receipts attached for same.
Claim Record
This is a convenient record and
should be kept by the City Auditor, TO
avoid the payment of a duplicate
claim.
Record of Personal Accounts
Statements of accounts for Electric
Light, Heat, Water and Telephone
should be copied into this record in
alphabetical order, a form of record
was recommended and it is hoped
that the same will be put into use as
it will be a great time saver and make
a permanent record of all %ccoun
Electrical Supplies
These supplies are o being hand
led by Mr.. Morton, Superintendent of
the plant, but no record is being kept,
| do not wish to question Mr.. Morton's
honesty and integrity, but for his pro-
lection and for the best interest of
the City, | would recommend that an
inventory of the stock on hand be
taken, and a stock record kept, also
a sales record of stock sold or used
on the plant. so that a check can be
kept on the supplies. 1t may require
an extra person to do this. but if those
supplies are to be handled by the City
they should be cared for and dealt
with as actual cash.
| wish to say in closing this report
ings are to be congratulated upon hav-
ing G.. II. Stoddart for their City Audi
tor. He stands sQuarely for the City's
interests and would not enter a cent
for collection that did not belong 10
the city.
All officials were kind and courteous
in assisting with the examination.
Respectfully submitted,
f. l. LAMPY,
Assistant Accountant.
Moved and seconded bill of Sl41. 80
in favor of the State of South Dakota
for examining books read be allowed
and warrant drawn for same. On roll
call Beals. Halvorson, Hoy. Johnson,
Martinson. Moberg. Swering and Will
ley voting aye. Motion carried.
An Ordinance amending Ordinance
No. 43 Of the City of Brookings was
given its second reading. On roll call
Beals, Halvorson. Hoy, Johnson, Mar
tinson. Moberg. Swering and Wiley
voting ave. Motion carried and same