The Pleasantville press. (Pleasantville, N.J.) 1912-1929, 1919-07-19

County. for the fiscal year 1918, together
with the recommendations made by the Mu-
nicipal Accountant. Reported by A. M.
Heston. Registered Municipal Accountant for
New Jersey.
May. 1919.
To the Honorable Mayor and City Council,
Absecon, N. 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, l 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.
l 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 and not u~nfrtendIg crit
tctsm. l 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 as 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 anime is the original record of
receipts, or the main source of revenue. In
the case of Absecon, it was the First Ward
tax duplicate. Unfortunately, this was found
10 De somewhat fdulty, DOtn as 10 calculd-
tons and failure to carry out to the total or
tax column the amount of tax which should
have been levied against certain properties.
The Tax Collector is to be commended for
his alertness in calculating these taxes and
placing the proper amounts in the tax COL
umn. thus increasing the total levy. Never
theless, it is proper that l remind you of the
fact that the courts of New Jersey have said
that such assessments may be set aside.
The additions to the Absecon tax dupli-
Gates are small nevertheless, the Court has
80 / at ~ o--~---- T. 1t. 4-.tk-
to carry out the amount assessed to any per-
son, 50 that it does not appear how much his
tax was, the assessment will be set aside.
It 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 filing and recording delinquent tax
es 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 sun 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 certificate accord
ing to law. The fee to be charged should be
nxed at the time the search Ofncial is ap-
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 237, 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 on
deposits. hotel license, hall rent, m
fines and other items of revenue other than
taxes, to the Contingent Account, adding
these moneys to the regular Contingent ap-
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 that
year.
The books of the City Treasurer are not
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 I'M
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,
Commission by virtue of his office, though not
necess arily 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 and
payments, classified and itemized, should be
kept in these books by the City Treasurer.
If requested will be pleased to set up
the proper books of account for the Treasur-
err. l have been informed that the books of
the Custodian of School Moneys and the ac-
counts of the Sinking Fund have been exam
ined and approved by representatives of the
State. appointed to perform that duty for the
State. If there really has been such an
examination. it is surmised by the Auditor
that the State has disapproved. rather than
approved the accounts as they are now shown
on the Treasurer's books.
Your system of approving and filing bills
is in need of a radical change. There is no
record on any of the bills, some of them
mere scraps of paper, indicating the number
Of the warrant with which the bill was paid,
nor the appropriation to which it is charged,
nor the date of payment. All of these are
very important requisites for the orderly and
lawful administration of your city affairs.
You should have a regular city form for
all bills, with space for recording the date
of payment, number of warrant and the APP
preparation to which it is charged. These
records may be on the face or back of the
form. 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 ounter-checked by the Auditor.
were found to be without the required afr
davit. On general city accounts, the law re-
quires an affidavit for any amount. In the
case of bills against the school district, no
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
the money is paid. and on the face or back
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 on
one pay roll or by separate bill. No afnda-
Wit is necessary. if the claim is a stated sal
ary. 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 Fay roll on a line opposite
the number of his warrant, the kind of SER
vice and 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