New Britain herald., 1930-02-11

all water re0tS al TWO trlOdS O. the year, thereby crowding clerical work into two months and result ing in an uneven flow of cash. it Is suggested that the city be divided into zones, each receiving bills at a different period.
 As proof or the claim that liens against properties were not beiny placed in all instances, the account ants list nine instances taken from city records,
 A group Of miscellaneous ac- counts receivable Wcrc explained to the auditors by the clerk Of the WI ter department as covering water main installations made prior to adoption of tine present system ot assessment. The report urges thai the collccribility Of these items. ap, proNjmatug $7."pn he determined and either brought into the city treasury or written off tho books without delay
 < moro systematic inventory ot materials in the stock room of the water department is recommended. the invest gators being dissatisfied with present methods.
 The practice of retaining the rr- Colpts from sewer assessments iu the sewer construction fund $ trowned upon. and q recommends tion IS made that these moneys re. vert 10 the general fund or be uscl for the redemption of sewer bonds this because of the fact that sewers arc built from bond issues.
 If the recommendation Of the accountants are adopted, the re- ccipts from the sale Of sewer bonds will no longer be used 10 maintain or repair sewers, but only for con sfructlou of capital additions. "Thc practic" of furnishing the board of public works with assessment au.l bond proceeds, which may be used for maintenance and repair pur- poses, has resulted in this depart mont estimating it's budget requirements because this addition .al revenue became available for this usc,' the report charges.
 Dispute Loomis's Claim
 The auditors take issue with Tax Collector Rcrnadottc Loomis as 10 the collcctibilIty of certain assess mcnts, comHcnting: "Schodule ' also records numerous old assess mcnls, which the tax collector ad- ViScd were not yet due. because ccr- tain property had never been i'm proved. Section :, Chapter r Of the city charter provides that the date when such sewer aSSessmcntS shall be due and payable shall not mcnts shall be due and payable and shall bear interest at the rate Of six per cent from the time Of final ac- ton of the common council with respect to the assessments. Your attention is directed to q considcrI- tion Of the collectibility Of thcs" items, which aggregated $I4,079.GS. us Of March &l, 1922"
 Recalling the "cleanup" of over due assessments made by Mayor Paonessa when he installed Thomas r, MCGrath as special clerk in the office Of the board of public works, IS the following statement: An ,X- animation of the records in the of. flee of the board of public works Tor he fiscal year ending March ! "l, 1929, did not reveal that thcr. were any assessments which hal either not been mad" or in process ot bcin" made on comp..tc. i'm. prOvcmcnta."
 To insure that school bonds will bo u@cd for the particular building TOT which they were issued. it is recommended that all issues here. alter h" designated in this manner Tn" same change is rccommcndo, in the ca@o Of sewer and other bonds
 biaenSsjn% inc high school text books account, the auditors declare no cash register readings 10 hav. been available, and no receipts from tIjS account we're turned over to thu city treasurer during the year. IL $
 
 la 10 he continued, book record of cash receipts and disbursements be required,
 I;"vlSjon Of inc bookkeeping sys- tenn in thn department Of public works is recommended and it is y,ig- @,stod that bills for work done, the roIl"ctthility of which is now being questioned, be turned over to the ComptrOll'T.
 T. is suggested that cancelled and tranSf rrod milk permits be recalled h% tn" board Of health and that q carbon copy of each permit be re- t"lNcd.
 free Permit for Parker
 Tn the police department if is recommended that carbon copy oI "N permits bc kept in the office. II ]" disclosed that two permits to