New Britain herald., 1930-02-11

the Fairview cemetery committee:
 analysis of sinking fund for redemp-
 ton Of sewer bonds; analysis of
 sinking fund for the redemption Of
 municipal building bonds analysis
 of sinking fund for the redemption
 of school bonds; analysis Of operat-
 ing expenses in water department;
 amounts duo from attorneys to city
 and police courts.
 Write General Summary
 general standardization, which
 follows detailed reports on several
 departments and recommendations
 reads as follows:
 "Narious recommendations have
 been made throughout the text Of
 fhIs report and. therefore, are not
 gain specifically repeated. Tn our
 opinion. the present incomplete and
 general poor condition Of the
 records of the City Of New Britain
 IS largely due to the fact that the
 office of tho comptroller has not
 been filled by an official on a fuIl-
 lime basis and. as a result the
 duties of this office have been
 passed back to the various depart
 ments. The requirements of the -- City of New Britain demand a
 comptroller who dovotcs his full '- lime in the interests of the duties Of
 the office Of comptroller
 ~ Numerous methods now in vogue in some departments are in need of 3 revision 10 properly safeguard the . funds of the city. Drawing Of war s rants or orders on the city treasurer should be concentrated in the comp rollers office This office should
 also maintain double entry system . Of bookkeeping with general ledger 10 show at all times tn" con- djtion Of various funds. An appro- . priation ledGcd in detail should also . be maintained and We suggest that : a classification Of accounts pre-
 sCrihed hy the bureau Of the census . Of the United States government be : adopted. Proper organization Of tho . ptroller's office would result in : relieving the various department . offices Of a large amount Of clerical . work and We believe that the saving ~ of time thus effected would result
 in economy in expenditures of tho city. The discontinuancc of many dCCCuHlS no" tdrTleu US SptCidI : funds would tend 10 simplify the ac- counting and would result in more : intelligentlY presenting the financial status of the general fund as of the . close of each fiscal year. As pre- yiously mentioned in this report . various departments Of tho City of . New Britain have not been living within their appropriations. but the , records have been recording such a z condition, while at the same time . numerous invoices remained unpaid largely because the payment Of :, same would entail over-cXpenditure - of appropriations. For that reason . the present system Of accounting doe. not correctly present the Gnan- . cial condition as Of the end Of any i. fiscal year and liability for cXpcu- z ditures is being incurred before ap- . propriations have been voted there - for.
 - Accounting Is Criticized Many Of the departments are } badly in need Of adequate account Y ing records, Some of the depart $ mnnts arc rendering invoices for charges for which the present sys- : tcn provides no control and the ? effectiveness of the collection efforts E now put forth with respect 10 such
 miscellaneous charges is question: 4 able. The methods used in prcpar- ~ tng the budget are in ucod Of some ? revision 10 include estimates from : revenues from all sources and pro- :. vide for complete and detailed ~ classified appropriations for the various dcpa artmcnts. many Of which ], are now maintained in part by the - receipt Of miscellaneous revenues :. not turned into the general fund. :" Thus the budget at tho beginning Of ~ the year does not furnish a con- .~ pIeto estimate of the revenues and $ appropriations for tho year. Tho ~ city has no ledger record Of ite s capital assets, which would at least - bn valuable in the case of fire loss "s even though not deemed essential to z financial accounting
 - 'Thc practice oe the tax collector .. preparing the personal tax enroll ~ ment and also collecting such taxes = should hc discon'ruod and tho en- - roilment prepared by an ud,p.n- .~ dent board
 re Enumeration l. Now Made ny thc
 Registrar,
 ~ 'Wc recommend that all salaries so "agoa and focs hc paid by check m. ~ stead Of in currency and cotu :. "Thc recommendation and r@ - @cstions mentioned in tni. report -@ are made in fin. spirit Of horru. '~ noss and in our hrIicr rmt rn,
 adoption 'h"r,o of will nr b.arncfai ,l - me interests or ,Ua City Of Nrr - Britain.
 ~ "Co-ororato.n nae .Nt.r.a to ..
 4v tho oGi'ia1s and .ruplov,s or ,.. aa sarious departments u 'U. rou.. 7 of our rn-l ~eiu,a' for winch -,. ~ hereby a"knovIod~, our srr,..
 nproclation."
 Town Clcrl>'. OGirc '' With rr'rr'1rce 70 'HaH@. . ... e office or To ,u ,J.rl N,~a :. fhomp,on. l1. follo"r- r.. h... .- ~rlttcn.-
 e "A chronoI2-tr-I r.oo,G ar ,.. p ~acejpis ie not matr'@r,a 5 f...... u "ce o' thn totn and ,.f, rll. ,.. D 'cport0 arn made moat0i, .. ..- % plrportnG 10 .h"~ .II uorn. .a. during the month. anl tn'n.I o- s D the city 1r .asurrr tor,'a,r ...t ], check covering sam, dHmr. v. # carly part ot each succeeding mu..
 Because Of no propal ra>u r.ro,. }, being available, ' "a- jmpo-... q Trace daily collections 70 drpor' r inc bank account bat asgo II. s.. made in oven hundreds tnroaguoa he month with q dapoer mad. a - he end of each month ad...r.