The Pleasantville press. (Pleasantville, N.J.) 1912-1929, 1919-07-12

with the recommendations made by the Mu-
nicipal Accountant. Reported BY A.. NJ.
Registered Municipal Accountant for
New Jersey.
May, 1919.
To the Honorable Mayor and City Council,
Absecon, y. J.
Gentlemen
In accordance with your instructions, l
have audited the books and accounts of the
City of Absecon for the fiscal year 1918, and
take pleasure in submitting herewith the
result of that audit.
BY your direction, | have included an ex-
animation of the city sinking fund. There
seems to have been no audit of this account
since the approval OF the act of March 20,
1917, regulating municipal sinking funds.
| wish to impress upon you this fact
Comments IN this report on The municipal
Affairs Of Absecon are all in the nature Of
friendly suggestions aud moi unfriendly crit
tcisDi. assume, and in fact have been in
formed by some of your officials, that you
wish to correct past mistakes and to have
your accounts kept in the future in such a
way a. to be in accord with the latest laws
of New Jersey regulating municipal accounts,
and also to have the books so kept as to
facilitate future auditing.
In the municipal audit. the first book the
Auditor examines is the original record of
receipts, OF the main source of revenue. In
the case of Absecon. it was the First Ward
tax duplicate. Unfortunately, this was found
% be somewha faulty, both as to calcula-
slOHS anu ldlluTe TO carry out TO the Total OF
tax column the amount of tax which should
nave been levied against certain properties.
The Tax Collector is to be commended for
his alertness in calculating these taxes and
umn. thus increasing the total levy. Never
theless. it is proper that / remind you of the
Act that the courts of New Jersey have said
dat such assessments may be set aside.
The additions to the6 Absecon tax dupli-
ate are small nevertheless. the Court has
aid IF the assessor in his duplicate omits
10 carry out the amount assessed to any per-
on, 70 that ii, does not appear how much his
* was, the assessment will be set aside.
IL is not sufficient to give the valuation of
the property and mention the rate per cent. .
The Tax Collector, with the approval of
City Council, has been paying fees amount
ing to a considerable sum to the County
Clerk for hIng and recording delinquent tax
Is The tax act OF 1918 does away with this
practice and requires the governing body of
municipalities to appoint a Tax Search Clerk.
usually the Tax Collector, who issues the
certificates and collects the fees for the mu-
nicipality. The Tax Search Clerk is paid
such sum as the governing body may deter
mine for the extra work imposed upon him
by this law.
1t is important that you comply with the
provisions OF this act at once, as your rights
to liens may be cut off by a purchaser or
mortgage who may apply for an official tax
search when no duly constituted official has
been appointed to issue the>eertifcate accord
ing to law. The fee to be charged should be
fixed at the time the search official is APP
pointed. A maximum fee of $500 for one
certificate covering properties all in the
same block is named in the act, which is
known as Chapter 23T, Laws of 1918.
You were not required to file a list OF
delinquents with the County Clerk last Feb
ruary, as the act has been in effect for more
than a year.
1t has been the custom of your Treasurer
to credit certain items, such as interest Oh
deposits. hotel license, hall rent, automobile
fines and other items of revenue other than
taxes, to the Contingent Account. adding
these moneys to the regular Contingent APP
preparation of 500. After being thus cred
tied. the money is expended for current ex-
penses. This is not permissible under the
law. All moneys not included in the budget
of anticipated revenues must be set apart
item by item, during the current year, and
kept on deposit until the ensuing fiscal year
when the total amount of such accumulated
fund may be included among the resources
and appropriated for the expenses of thai
year.
The books of the City Treasurer are moi
properly kept. They show in one account
the receipts for municipal purposes, school
account and the sinking fund. 1t was nee
essary for the auditor to segregate these ac.
counts. They are distinct accounts and un-
der no circumstances should receipts and
payments of the one be mixed up with those
Of the other. The City Treasurer is custo-
dian of school moneys by virtue of his office
and he is also a member of the Sinking Fund
Commission by virtue of his office, though moi
necessarily treasurer of that fund.
The State Superintendent or County Super
intendent of Schools should provide the Gus
todian of School Moneys with the proper
books of account free of expense to the city
and a separate record of all receipts anC
payments, classified and itemized. should be
kept in these books by the City Treasurer.
If requested l will be pleased to set VI
the proper books of account for the Treasur-
er. | have been informed that the books Of
the Custodian of School Moneys and the ac
counts Of the Sinking Fund have been exam
med and approved by representatives of the
State, appointed to perform that duty for the
State. If there really has been such al
examination, it is surmised by the Auditor
that the State has disapproved, rather thar
approved the accounts as they are now shown
on the Treasurer's books.
Your system of approving and filing bill
is in need of a radical change. There is nj
record ON any of the bills, some of then
mere scraps of paper. indicating the number
Il the warrant with whish the bill was paid
nor the appropriation to which it is charged
nor the date of payment. All of these arr
very important requisites for the orderly anC
lawful administration of your city affairs.
You should have a regular city form fol
all bills, with space for recording the dat
of payment, number of warrant and the aps
Dropriation to which 1t is charged. Thest
records may be on the face or back of the
sorm. Bills presented on the private bill
head of a claimant may be pasted to the
city form.
At least one-half the bills paid during
1918, and counter checked by the Auditor
were found to be without the required aft
daVit. On general city accounts, the law re
quires an affidavit for any amount In the
case of bills against the school district, nc
affidavit is required for bills under five dol
lars.
In the matter of interest, state and county
taxes, and other fixed charges against the
city, there should be a requisition, duly sign
ed by The bank, individual or official to whom
he money is paid, and on the face or bach
of this requisition there should be a RECORD
Of the warrant and the date of payment.
Claims for salaries of city officials may be
presented to City Council for approval Oh
nne pay roll or by separate bill. No afida-
Wit is necessary, if the claim is a stated sal
arv. In the case OF pay rolls. the person in
charge of the work, (say work on roads.
may execute the affidavit, but each claimant
should sign the ray roll on a line opposite
the number of lis warrant, the kind of ser
vice aud the amount OF his claim.
There should be a proper cabinet for the
systematic filing of all bills and claims ag-
ainst the city. An up-to-date steel cabinet
large enough to meet the present needs OF
Abseeon, can be purchased in Atlantic City
for $125.00.
The work of your efficient Tax Collector
would be facilitated if he were provided with
an adding machine. The Tax Duplicates and
records of the tax office are the most valua-
Bile of your city papers and there should be