The Bridgeport times and evening farmer., 1921-09-03
NEED NEW
 FORM FOR
 PAY ROLLS
Lill Asserts There Is Great Need For Standard Form
 of Invoice.

| called to the need of a, standard form | of invoice to be in duplicate. It is also l pointed out that the pay rolls do not l give sufficient information and a new
 form is needed.
 The practice of the Auditor paying | laborers is also condemned on the | ground that it is fundamental
 principle of good auditing procedure | that an auditor shall not audit his | own disbursements"
 | The transferring of appropriation | items between departments without a
 record is censured and a recommen- | dation made of basis for preparing l the budget.
 | A standard form of invoice in trip | Hcate should be adopted for use in all
 city departments, bureaus and offices. | It should be similar to a speciment | invoice designed for the use of the city and county of Denver. which is l contained in the Manual Accounting
 and Business Procedure for the Audi I tors office, attached hereto. | These invoices should, as far as
 possible, be sent to the city with the | goods, or at least within twenty-four hours thereafter. AS purchase or ders are issued by the Board of Con-
 of these invoices should be inclosed to the claimant. The original and
 duplicate invoice for purchases
 should be sent to the Board of Con- 1 copy should be forwarded direct to l the auditor.
 Care should be taken that invoices
 contain sufficient information to make 1 a proper record. For example, Hay l-$10.00; horse hire-$3. %, is not sufficient. The inclusive dates, covered by the payment, should be stated with the unit of cost.
 which Should be attached to the
 voucher and be the permanent record
 of payment of money. there should be
 8. certificate of the person actually lroO nTr-ir,r fI1n 6G Ci for the services rendered. There
 should then be a certificate of the
 head of the department or office.
 There should also be a certificate of
 the secretary of the Board of Contract
 and Supply that the prices are req } sonable and just and in accordance with the order issued by him, and that he has a properly approved
 requisition from the department on file authorizing the expenditure. l Pay rolls in use do not give sufh-
 c5ent information and new forms of pay rolls are urgently necessary, one
 Payment of IIaborerS by Auditor. ! The payment of laborers by the auditor should be discontinued and
 this duty be placed upon the city
 treasurer. It is a Fundamental prin-
 ciple of good auditing procedure that
 an auditor shall not audit his own disbursements. It is also suggested
 CTS come to the city hall for payments ! be discontinued. Iaborers should be , paid on the job.
 Appropriation Transfers. f During the course of the year a = great many transfers are made of
 appropriation items between depart r ments and between appropriations TOT s the same department. There Is nc e record of these transfers and regis = ter of transfers, wherein each trans t fer authorized by proper authority e shall be recorded, should be adopt g ed- ,..
 A full explanation of the manner s in which budget is prepared i ,- given in Part 1 of this report. " Without repeating this description
 ii . recommended that: '- 1-The budget shall be made upol l. an accrued rather than upon a casl
 basis.
 ,f revenues to be received shall consis ,f of the average for the previous f1v 'f years
 shall be that e7 per cent a1i or 1h = amount assessed against propert l owners shall be collected. Standard forms of repartmenta requests be prepared for use in tn ments will be required to show all ir creases requested on account of sal aries and wages or for the purchase materials and supplies, as compare with the pTeCSulUS ye<1Af LoSNNAiNA wa their reasons for such increases. Reports.
 The auditor should issue in printe form monthly a financial report coI ! sisting of the following
 l General Balance Sheet.-ShoV | ing what the City owns and what ! | owes.
 | the revenues and expenses of the Ci | with the resultant surplus or deficit I 3-Budget Statement.-Showing u l original estimate of revenue as ma5 | at the beginning of the year, u amounts collected and unco1lecte 1 the original appropriations made 1 the beginning of the year. the amour l expended, amounts reserved TOT 60 1 | tracts and thrilled purchase oree \ issued and the unencumbered balant ! of appropriations. I 4-Capital Fund Statement.-Sho> | ing debt limit, bonds outstandin l amount of bends which may be issue 1 cash and other resources and appr l priations in force with unexpend l and unencumbered balances. | 5-Statement of Cash Receipts al | Disbursements, Balance on Hand al where held.
 ] These statements should be su
 ported by such detailed schedules EM are necessary to explain them, | E not necessarily published each mon sH Detailed schedules referred sE should particularly be prepared ! @ the various organization units col H posing the city government with
 E view of supplying information as
 E basis for administrative judgment.
 E To be of value these schedu
 E should, whenever possible, show WI
 E was received in return for the mon
 E spent, such as the number of squs %M yards of each kind of pavement &H quired or constructed. number of fl &E of sewers laid, also. kind and c EH per foot, amount of sidewalks la & E gutters. number of streets graded a
 6l ward her of sxF9 mates maintained each month in c . institutions and costs per inma