The Bridgeport times and evening farmer., 1921-09-01
JILL SUGGESTS CHANGES IN
 BUYING ORDERS

issue their acquisitions on the Pur- chasing Agent for materials and sup plies or for services needed by them. The parties issuing the acquisition should indicate, if possible, the ap- proximate amount of the expenditure which would be called for by the re- quest and they should have the priv 1lege of indicating not less than three names of merchants from whom the goods may be purchased if the Pur- chasing Agent has no name on file.
 Purchase orders issued should, as far as possible, show the price of the article to be purchased. Although it is claimed that this is a. difficult mat ter, it is not difficult It merely re- quires some work. The Purchasing Agent, if he performs his work prop erly, should know the price of the article he is buying. or will have made arrangement regarding the price before he places the order for the goods.
 Where purchase orders are issued calling for maximum or minimum amount, depending upon the require ments, the total maximum expendi lures should in all cases be shown, in order to permit the Auditor to cover his appropriations properly.
 It is not necessary to know the ex- act amounts involved in order to en- cu1nber the appropriation. Estimat- ed amounts, provided they are care fully made, are satisfactory since the object of this whole procedure is to reserve a. portion of that appropria- tion to meet certain liabilities which will be or are being incurred
 A duplicate copy of all purchase orders issued should be furnished to the City Auditors office Each copy should be filed by him pending re- ceipt of the invoice from the cred itor.
 Quite an extensive examination of the vouchers of the city covering a year was made, and in no private corporation that I know anything about nor a few municipalities would the kind of vouchers found in the City of Bridgeport be tolerated for one moment.
 With very few exceptions, all vouchers are approved by rubber stamp signature. certification be- ing filed that the goods have been received or that the quality or kind of goods received are what the Pud chasing Agent ordered
 Attention should here be invited. to the fact that the Charter provision regarding the City Auditor limits the duty of the Auditor to certifying to the Common Council whether or not the appropriation for the department the said bill is properly chargeable to is sufficient for its payment This This there is a balance in the apprcprias- ton sufficient to cover the amount of the bill certified is the simplest kind of clerical labor. The ordinary du- ties of an auditor are much more important than the mere certification that there are sufficient funds to pay the bills.
 An auditor is a judge of the law and the facts connected with the ifs gal matters of the corporation for which he acts. Although the Char the power of the Auditor materially, [ believe that established usage confers upon him greatly increased powers which he could assume with hut 0hjRcTjon Q h. In his power to exercise considerably greater powers than he now per forms, should he choose to do so, but t would. of course, be advisable that there be a general agreement with he City Council as to the duties te De performed by him.
 Annexed to this Report as an ex- hibit is a suggested amendment to he Charter relating to the duties md powers of the City Auditor which too long to give here.
 Again let me say that there ap- pears to bo no reason why a reform ,f the present procedure should be il the meeting of the State Legisla- ure, because by mutual consent, it is believed that the Auditor can assume tnd perfo an the duties enumerated the exhibit referred to. The Charter also provides that the Com non Council shall have the power to make. alter and repeal or lers and ordinances not inconsistent
 
 If keeping the accounts of the City '
 The vouchers covering payments to he Eastern Engineering and Con- truction Company, applicable to heir contract for the construction of To Western Sewage Treatment Plant nd Pumping Station, aggTegatins i223.492.S1 from April l, 1920, tc January 1, 1921: and to the Bridge Sort ConAtruction Company for street trading, SAreet cleaning. sewer con- truction. etc, aggregating S271.- !5e.67 over the same period, were in dequate and incomplete in their sup Ort- No voucher of this nature hould be approved for payment un- sSs certificates are attached thereto else are on file for ready refer. ace, showing that the work was Toperly performed that any mate ials purchased were not only neces- ary for, but actually used in the obstruction of the sepcific project nd that they were of standard Qua1 y and fairly priced. All charges fol abor should be supported by copie. pay rolls, certified to by a repre- entative of the City that the amour wages set oposite the individua ameS was actually paid, that tht mounts themselves were in accord nee with the then prevailing wage cales, and that the work represented not only necessary, but was ac 1auy performed in connection witt ne specific project.
 Vouchers 7234 and 72ss suppor- ayments made in October, 1920 tc le Eastern Engineering and Con