Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-04-11
CHAPTER 161

CHAPTER 161
An Act to Encourage and Provide
for system of Uniform Accounting
in Cities. Towns and Village Cor
porations.
Sec. l. Any city. town or village
the state auditor for an audit of its
accounts or for an installation of an
accounting system. and the auditor.
as soon as possible after the receipt
of such petition. shall cause such an
audit to be made or system of &C
counts to be installed. Any city. town
or village corporation at meeting
legally called therefor. after such
accounting system has been installed.
may petition for subsequent ADULTS. or
may by ordinance or resolution pro-
vide for subsequent audits under the
supervision of the state auditor. who
shall cause such audits to be made.
The selectmen or assessors may petit
town or village corporation accounts
when in their opinion the condition
of the accounts is such as to warrant
the making of such audit. and said
auditor. as soon a s possible after the
receipt of such petition shall cause
such audit to be made.
Sec. ;. Any city may. by vote of its
! city council, petition the auditor for
Al duuIt u JUS ACCOUNTS VI lpl Tue
installation of an accounting system,
and said auditor as soon a 5 possible
after the receipt of such petition,
shall cause such audit to be made or
accounting system installed.
Sec. ). The accounting systems In
stalled in accordance with this chap
ter shall be such as will. in the j,ldS
| ment of the auditor. be most cffec-
tive in securing uniformity of CLASH
! iication in the accounts of such cities,
towns VILLAGE COMBINATIONS. Ihe
auditor may supply approximately at
cost 70 cities, towns and village COR
porations where such accounting sNs-
TENS have been installed such books,
| forms or other supplies as may be re-
| auirod from time to time after the
oricinal installation of such systems.
Sec. 4. Upon the completion of an
audit under section one or two of this
| act. the auditor shall render report
! to the municipal officers. emhodNing
| the results of his findings. with such
! suggestions a s he may deem advis-
able for the proper administration of
! the city, town or village corporal ton.
! Sec. .. The expenses INCURRED
| under sections one to four inclusive.
| shall be paid in the first instance by
! the state: and the treasurer of state
! shall issue his warrant recurring the
! assessors of the cities. towns and viii
! LACE corporations concerned To as
! seSs tax to the amount of said eX-
! pcnse. and such amounts shall he
/ c0lIettfu ana H3iQ TO lnc treasurer OIL
! state in the same manner and subject
! to the same penalties as state taxes.
! Any balance due shall be assessed
in the succeeding year in the same
manner as other state taNes
| Sec. s. The state auditor shall an
/ nually furnish 10 the auditor or
other accounting officer of each city,
| town or village corporation availing
itself Of the benefits of this act
| schedules so arranged a to provide
for uniform returns giving det21lHd
/ statements of all receipts classified
| by. sources and all payments ella ss :
! fed by objects. for its last fiscal
year: statement OF the public debt
! item of the dc bit was created and
the provision made for the payment
| thereof; and statement of assets
and liabilities at the close of the
fiscal year. The state auditor may
| in all cases where cities. towns and
| village corporations may avail them
/ selves Of the benefits of this act
! prescribe standard forms intended 10
| promote the systematic accounting
of financial transactions and the pub
| lication Of same in the report of the
| city. town or village corporation. He
| shall collect from the proper local
pertaining to municipal affairs as in
his judsm may be of public inter
est.
Sec. T. The state auditor shall in
| of public funds in all cities. towns
and village corporations and 1T shall
| be the duty of all municipal officers to
furnish information relative thereto
| on such forms he may prescribe.
Sec. 8. The state auditor shall pub
/ lish bicnnially statistics relative 10
! the financial affairs of cities. towns
and village corporations and other
| information of public interest per-
! tanning to municipal affairs, said
part of his report to be printed and
distributed a $ a separate document. il
he believes it to be advisable.
Sec. .. the state auditor shall en-
| ploy necessary clerical assistants
and one or more examiners $ may
! be necessary to carry on the work
| provided for in this act.
! Sec 10. The state auditor may re-
! qure the attendance of Witnesse
and the production of books and
documents and may examine witness
| ses under oath in all matters arising
under the provisions of this chapter
| App. Apr. 4.