New Britain herald., 1930-02-11
eamc invoice twice, but these VIC later adjusted.
 school Clerks "InCfficicnt"

Here. the auditors make the fol- lowing finding:
 Tt appeared to Us that the reasons for duplicate invoices being approved for payment and invoices being paid i'm error were because Of the incomplete system of checking invoices before formal approval and inefficient clerical work in the de- partmcnt. \ complete revamping of the methods and re-designing Of the bookkeeping forms used by this department are, in our opinion, necessary.
 The drawing Of orders on tn" treasurer should be concentrated in the office Of the comptroller by properly approved vouchers for wardcd from the various depart mcnts
 9Th" adoption of tins suggestion should eliminate n ImcrOus dis crcpancics noted in the various dc partments between the amounts ap- proved for payment and the amounts actually paid. There appeared 10 be general laxity in properly checking invoices before submitting same for approval. Many invoices were missing from department files because Of the practice of requiring receipts Of invoices as paid and tn" failure 10 make sure that such in voices arc returned rcceipted."
 Discontinuancc Of the street i'm provcmcnt fund, as such. is suggest cd. If this is done, the funds will 90 into the general account and be appropriated ,hcrcfrom. The same treatment Of the park, cemetcry and city building funds are advocated and later in the roport tho follow ing arc placed in the same category: Dog license fund, municipal rccrca- ton fund. city play fund, street fund, park purchase and supply fund. municipal garage fund. state aid 10 widows fund. municipal home service bureau fund. comfort station fund. Zoning committee fund.
 An excess Of S100 in the nrcmcn's pension fund was traced back and found to have resulted from an error in 1926, before the present clerk took office.
 A properly designed cash record is asked both for this account and for the police pension fund.
 Bylaws or regulations to govern tn" actions Of the cemetery com mittce are regarded by the auditors to be nccCsSarT
 The policy of accepting a portion Of q cemetery lot 10 be rc-sold and the revenue used for perpetual care Of the part retained, is criticized, and the accountants report they were unable to determine. without tracing back all transfers, whether the lots so transferred have been re- sold or 10 determine the lots unsoli and belonging to the perpetual care fund. lnstallmcnt payments for perpetual care. kept at the onic2 until completely paid, arc not ap- proved, but immediate investment IS urged.
 Cemetery status Undetermined
 Because no asset and liability records are maintained it is impos- Slblc to determine the financial Sta tuS of the cemetery, and accounts receivable are kept in mcmorauduu form with no accounting control, the report states. The number Of lois sold and those remaining un- .p1,l ,.aIll l,, ,l. ab"cnCc of Il condensed inventory showing the total number of lots in the cemetery.
 Going more deeply into the rec OrdS of the cemetery committee. the auditors found that q loan of $ljJ had been mad" to John Crocc. an cnrlcye. out ol the perpetual car. fund, and it W"s noted that lots ar receiving perpetual care. in som. in#tancos, where the cash has not been paid into the fund.
 An Illustration of this practice, the report goes on 10 say, lis shown in the sale Of Ior @oG5. Section IA. December @l, 1921, to Edwin W. schultz, secretary and treasurer of inc cemetery committee, The To-. N%s sold for 5000, of which the records reveal that $500 was in tended for the lo' and 500 for s8- t&bliShinE Il perpetual care fund A total Of Slo0 has been paid on the installmcnt basis. thu last payment being under date Of May IS, 1895. The balance of $400 is still carried as an open account receivable. The map and lot card designate Edwin W. Schultz as the owner. although there is no record Of a deed being given and We nm dcrstand that the lot is receiving care.
 "Tlc records disclose that no charges arr made for the care ot certain lots. We were advised by Mr. Bull"n. superintendent, that at tin" discr' Iion of the board Of com- miSSloncrS care can he furni5heI l free hy the Use of income from th.. Miller and Dcrin trust funds"
 Discussing uncolIcctod taxes and "prol,l"r aSs"ssmcn.s compliment is paid TaN Collector Hcrnadottc Loomi5 as follows:
 9Th" records of tho fax coIIccto~ were found 10 be in very good con dition and his oGic" appeared to be efficiently operated"