The Bridgeport times and evening farmer., 1921-09-13
Lill Asserts Audits of Claims Against City
 Not Properly y Made

plies, as compared with the preceding year, together with the reasons fo. such increases. Public Works
 That cost-plus contracts be pro. hibited.
 That so far as is possible under present laws, there be an immediatt consolidation of the various agencies | now charged with the duty of con structing and repairing streets ant public improvements. That a five year program be pre- pared showing needed construction il connection with the development ot the city.
 That no further deficiencies be per. mtted except in the case of absolute emergency.
 That any head ofa. department ex. pending more than he has been auth orized to expend by appropriation shall be automatically removed from office.
 Collection of Taxes
 That steps be taken to collect back taxes due the city.
 Special Assessments
 That comprehensive study be made immediately of the condition of special assessment work with a view to determining whether the methods of assessing are correct, whether as- seSsments now outStandEg against property owners are collectabIe, whether abatements of asse ssem e ents and interests and expenses have been equitable, and whether the percent age of the cost of the improvement assessed against property owners is correct.
 That steps be taken to collect as- seSsments due the City. City Debt. That the City's debt be not in creased unless such increase is i'm perative to provide the City with ad- ditiona1 school facilities.
 That all bonds be paid off at ma be issued.
 Accounting. '1-That a complete new account ing system be installed, as experience has amply demonstrated that eff cient and economical administration of large business enterprises is inn possible without an adequate system of accounts.
 2--That the expense accounts ap- bearing in the general ledger be made to show the actual expenses incurred from month to month. 3.-That the fixed assets of the among the asset accounts on the general ledger.
 4-That the current liabilities be determined currently and entered upon the books of the City. 5.-That the Auditor be fmmedi- atelV notified of the issuance of purcnaSe order or the letting Of a contract. so that appropriations may at all times be properly encountered. 6.-That all accounts pertaining to revenue be maintained upon an ac- crual basis.
 That a proper accounting be maintained for stores,' materials and supplies. il, order that a department may be charged only as such stores, materials and supplies are con stunned.
 S.-That the following reports be prepared and issued monthly: a-General Balance Sheet.-Show- ing what the City owns and what 1t owes.
 b-Operating Sstatement--Showin the revenues and expenses of the City with the resultant surplus or deficit
 c-Budget Statement. = Showing the original estimate of revenues as made at the beginning of the year, the amounts collected and uncoltect- ed, the original appropriations made at the beginning of the year, the amounts expended, amounts reserved for contracts and untitled purchase orders issued and the unencumoered balance of appropriations d-Capital Fund Statement- showing debt limit. bonds outstand- ing, amount of bonds, which may be issued, cash and other resources and appropriations in force with unex- pended and unencumbered balances. L. e-Statement of Cash Receipts and I9shursemcnts. Balance on Hand and Where Held.