Newark leader. ([Newark, Ohio]) 1917-1946, 1917-12-22
The City Auditor
Is the Watch Dog


Auditor Dodd to a statement of the
city's finances.
1t is interesting to note that the
city's balance Feb. 28, 1915, was
$67, ,469.19 and receipts March of the
same year was $1,552,2 2,258.94. The
city auditors balance May 5, 1917,
was $685. ,474.66, making the dis
bursements for the interim $1,234,-
253.47.
He compliments the city auditor on
the clearness of his records generally
and especially on that relating to the
collection, through the county auditor,
of special assessments and then
placing them properly.
There are a few minor errors, he
says, but the law is strictly complied
with. The auditing department has
jealously guarded the appropriation
accounts so that they have not been
exceeded. There are instances when
the appropriation would have been
overdrawn but for increases of ap-
preparation by the council.
1t is the bOunden duty of the au-
ditor, he says, to see that no ap-
preparation is exceeded and that when
needed the city council shall pass
supplemental appropriation or
dinances. Auditor Dodd has not is
sued a warrant on the city treasurer
unless the money to pay it is in the
city treasury and not appropriated.
He says that all claims presented to
the city treasurer should be properly
identified to avoid confusion and
make easy the auditing of the books.
In any doubt in the auditors mind
the claim should be submitted to the
city solicitor, though the auditor has
full authority to make full and
complete investigation of such claim
or claims, section 4285 of the General
Code so empowers him.
All original contracts with the city
should be filed with the auditor, as
well as any supplemental one. He
compliments auditor Dodd on his care
and accuracy in the disbursements of
public money on these recorded
contracts.
He suggests that to avoid con-
fusion all heads of departments should
be required to submit their time
books with the pay roll as it is GER
titled for payment. 1t will avoid
minor errors and discrepancies. In
anticipation of such action the ap-
pointing powers should always
promptly notify the auditor of indi-
vidual appointments in the city
service.
In this connection, he says, the
safety and health departments are
not complete in detail. He suggests
that a proper system be at once IN
stalled.
1t is very important, says Mr.. Heck,
that a detailed check and examina-
tion be made of all collecting agencies
in the city, so that the city may
lose none of it's lawful and reason
able revenues. There are many ways
by which a municipality may be de-
prived of it's revenue, and not to be
detected by a checking of receipt
stubs. The necessity of preserving
a safe system of the city getting its
revenues is apparent.
The sources referred to are, taxes
general and specific, interest, fines
and costs, including patrol wagon,
licenses of all kinds, miscellaneous
sales and final judgements.
He gives the details in figures Of
the city's returns from those sources,
during the time covered by this in
spection.
He finds fault with the exchange
of old office machinery, an adding
machine for new. He says that such
actions are irregular as the old ma
chine should have been sold for what
it was worth. The amount could have
been applied on the purchase price
of a serviceable machine.
Depositary interest, he says, should
be paid to the city in the whole, and
the distribution is entirely in the
province of the city council.
He warns, "under no circumstances
should the city auditor receive any
public funds for deposit, as this is
expressly forbidden under the law
All parties having public funds tc
deposit must pay the same direct tt
the treasurer as he is the only of.
fetal that is responsible for an ac'
counting for the same" He finds
by the audit that some parties col
lecting public funds did not follow the
law by depositing as frequently as