The Bridgeport times and evening farmer., 1921-09-06
HILL RECOMMENDS AUDITOR ENDORSE
 EVERY CONTRACT


 that there is a sufficient balance of funds appropriated for that purpose to meet the indebtedness Similar would be the rule that no property of whatever nature belonging to the city could be sold without the ap- proval of the auditor.
 It would be encumbering this re- port with great mass of detail to give a list and description of the var ious ledgers, registers and forms nec- essary for the proper recording of the transactions of the City,
 What the matter involves may be seen from a perusa1 of the ordinance and pamphlets attached hereto which were prepared for the Colorado Tax payers League of Denver Colorado which explain matters more in detail and which may ee of value as illus trating what can be done without charter amendment. These pamph- lets are as follows:
 Copy of City Ordinance Pre- scribing New System
 2-Uniform System, of Accounts.
 3-Manual of Accounting and Bus mess Procedure for the Auditors Of flee.
 4-Procedure for the Office of the Commissioner of Supplies
 The following statement was pub nshed Tn Denver regarding the system installed in that city and explains the limitations and advantages of any system:
 HThe new system of accounts
 was recommended for adoption
 to the Auditor and City Council
 for the reason that it is believed
 that efficiency and economy in
 government cannot be secured
 without current information reg
 ularly prepared and made avail
 able to officials. employees and
 the public. The new system does
 not usurp any of the functions
 of City officials or employees. It
 will not run the City any better
 than it has been run in the past.
 It will do nothing of itself. It
 does however provide the facts
 regarding municipal administra-
 tion which experience has shown
 that every executive in charge of
 business enterprise must have
 to enable him to administer his
 office effectively.
 The results to be obtained by
 the adoption of the new system
 depend upon the extent to which the information now made avail
 able will be utilized by city of fcials and employees" The foregoing comments regarding Bridgeport are the results of observa- tons made during the course of the study recently made of the financial condition of the city. The materials examined during the course of the study consisted largely of books, of account, and financial | documents kept in the Auditors of l ace, and as this office is the legal depository for such records, it was not | necessary to inquire into the conduct of other offices except incidentally tc | complete certain data lacking or not l conveniently available in the Auditors ] office.
 Although the work was almost en. | tire1y confined to this one office, the nature of the work performed by il | brought 1t into contact with every | other office of the City Governm ent | and the intercourse between the De | to observe somewhat the method! | used in transacting the City's busi | ness.
 It is proper to state here that l and my staff received the most cour | teous treatment from the Auditor ana | his employees during the course O our work. The Auditor was particu | larly helpful in giving us informa 1 tion about City affairs, and if som | one of the criticisms herein made ap pear to be rather severe, they are du' to a certain extent to the statement O the Auditor that he wished to know as far as possible. the actual condition of affairs in his office and would ap i preciate frank criticism.
 | The Chairman of the Board Appor tionment and Taxation and Mayo Wilson also rendered valuable as sistance.
 
 SECTION 110-The Auditor shal have exclusive Jurisdiction over al matters relating to the audit and Ii quidation of all records of all officers departments boards, committees am commissions charged with the re ceipt. disbursement or custody of Cit or Town funds or property and owe the liquidation of all debts and claim of whatever nature against the Cit or Town.
 No contract shall be binding or O any force, and no purchase shall be charge against the City or Town un less the Auditor shall first endors on such contract or purchase Orde over his certificate that there re mains unexpended and unencumbere in the appropriation, to which sucl contract or purchase order is appli cable, a balance sufficient to pay tn estimated cost thereof.
 No officer, department board, com plittee or commission of the city O Town may dispose of any city or tow property of whatever nature, excep by use in connection with the opera ton of the City or Town, without tn written approval of the auditor.
 The powers and duties of the audi tor are as follows:
 | (a).-To keep the general account of the City and Town.
 Cb)-To prescribe the methods O accounting and reporting for all of f1cers. departments. boards, commit | tees and commissions Of the Clty dn' Town. to designate and approve tn accounts that are to be kept and tn reports that are to be made and tn 1edgers. journals, records and docu ments that are to be uSed- | (c).-To prescribe the procedur to be followed by all officers, depart ments, boards, committees and com missions of the City and Town respon sible for cash and property in keep ing their accounts. rendering thelr re ports, taking and checking 1nventor1e and selling or otherwise dlsposlns O , city or town property.
 | (d).-To audit all receipts ana d1s bursements of any funds comnm1tte' to the care, custody or admlnlstrat tion of any officer department boar committee or commission. | (e).-To interpret the purpose an l scope Of appropriations ana specla finds and to render decisions Tn rela tions thereto when called upon. G).-To prepare and submit to tn Common Council before the Zoth ( each month the following report covering all transa ctions reIatlv thereto up to and including the las day of the preceding month:
 (a).-The financial condition or th <1rl