New Britain herald., 1930-02-11

issued for such fees and a duplica' maintained. With respect 10 mac- riage licenses burial transit pormHs and bee licenses. stubs Of receipts are maintained, but the stubs are not numbered We recommend thIt the form be changed from q st ID record to q carbon copy of the pc"- init or license issued and number ] for identification purposes in audit, We recommend that a properly dc. signed cash book be installed in thjs office and that ji be required that the cash register bc used as intcn l. cl when installed. that the cash IT, ceipts be deposited in the bank a. count daily and in the exact amount or the receipts and that tho city auI town clerk be furnished with q cash fund for change purposes with which he should be charged on a general ledger. which should K maintained by the comptroller.
 Pay Envelopes unprotected
 We attempted 10 check the casn receipts Of the city and town clerk oH October 1, 1929 and it appcarl1 that he was using the cash rcgist r a. a receptacle for private and fine state Of Connecticut, as well as city funds, so that il was impossible 10 determine what portion belonged .o the city or state and the portion which he claimed belonged to him. self We also found that as of O. tobcr |, 1929, the tax collector Oown clerk probably moanD was holding envelopes marked as col,- tainug small sums Of money du" 10 doctors as birth and death rc's, which the clerk stated had not vt been called for by the doctors. There were also euudry pay cnv2l- opos which he stated had not yet been claimed by those for whom held. These envelopes were not properly protected. but were lc iu such condition in his office that they could readily fall into lanJs other than those for whom marked. |; did not appear that the clerk made any segregation of fees col lcctcd and due to the state of Col nocticut for hunting and fishj1g Ii. Conses."
 In the office of Clerk of Courts Emil !. Daubcrg. it Was found tn t $g42.6l more than the records dis closed was found on hand. TO H. sure accurate accounting, it IS recommended that all money col lcctcd by the probation officer he turned over 10 the city treasurer promptly.
 The auditors recommend that no credit be, extended to lawyers. nov indebted to the city in the amount of $2.g97.50, and that the city cont be maintained on d cash basis. A excess of $t29.5o over the amount recorded as having been paid by at- tornoys. were found in the clerks records These collections represent payments by lawyers for cAccutjor. entry judgment file, Judgment and appeal fees, Improved bookkeeping methods arc urged both in the pt, flee Of the clerk of courts and fo. in" probation officer.
 Carbon copies of permits issu l for all phases Of building work, and q record Of each cash transaction n the office or Inc building depart mout. arc asked.
 seek OTect For Rebates
 To offset anticipated incomes and taxes which prove 10 bo uncollccf- iblr. it ia recommended that rev rnuc surplus h" created. Touching upon this subject, the report states
 "In our opinion. it is practical for municipality to maintain sufficient revenue surplus 10 offset uncoll"c,- ed rccciyablcs and thus reduce tn" amount of borrowings in anticipa- tion Of collection Of taxes, inasnuch ae expenditures against appropri- ations must be met with cash and unc0jIccted taxes and olhcr r"cniv- ablcs cannot bc Utilized for the pur- po$r.'
 The accountants also urge that q reform be instituted with reference 10 recording the financial condition ot bond accounts I' i4 recommend ed that the subjects hc treated in the following fashion.
 "Bond proceeds should be d. posted in separate accounts and the accounting. for the dishurscmou. of this money for thr purpose for which the bonds were issued not confused hs drawing on samc ror general fund purpo~,a. Many epr- rIal funds alo now maintained. up- parent. rous,z5u@ Of unrNprud-l arpropri4'iou-. Nth no recorded en- cumhran"ss at 'ho .ud of the G.cU r,ar in the form of specific con tracts. open ord"r- or invoices re ,"lNtd uu' approved for payments. Ttosr halauc"4 Of mr>pudod ap. preparations should h#yr been cred n.1 10 raEauu. surplus and nov HHnopr.a1o@s made for Dhr ,u-u- u- ttar"
 Fiji. rra"flra oC 'U, Az. colIclor "" rn~.5tiu- u".W,0t- and crrdlu- tu,h djnnIt a4am.1 tHa arcoGut~ au.r interest nm#iu,d m3pHid. t4 o.ann~o..d. "W. r.rouurud 'nat .. susa ra..+ th, parmvm first h" sn.Ipa ?" .u..r.-r and 'h, haIaun' 10 .ans. tH.~ resulting in q halauc" Q. ua,oll.-fsi taxes instead or I F.. nor.aH4u o. wrolIuct,d iurrr- ,-. F i- no, raa ouars u muui .nal aeroun.ne to rurorI interest on oEer.u. laavs uu'u collected. . fH, agduo~z nrotr ou luH sgb5rr'.
 < change arrQDut t0 p,rmil ih. .oIl.oHor 'o arros'. collections .r, aad" m-anGa Of holdm- a portion Tor chang" HH.lu-. je recommended, Bank Pay, No Interest
 bro%e"n2 that tHr >,W Britain %aJon1I D1ua i@ not paying m'.r- ,@l on daily balances. tno firm rrr- ou#'u13 l.-: r.E'uue hn ucr,u~- | tlroU4a .un. interest. "rru".
 An m-p-n5on Of tU. 'aA oolla.. apra aercuu. m 'ba N.a Britain <aioaaI bank. asatn~, which ch,rEs