The Waterbury Democrat., 1939-08-30
LEGAL ADVERTISING

city, for the fiscal year in which is made.
 Sec. 96. Time for bringing Suits against the City. No suit shall be brought on any claim against the city for unliquidated damages for injury or otherwise, until the claim has been presented to the city comptroller and rejected in whole or in part under the pro- cedure hereinbefore outlined. A claimant who is not satisfied with the rejection of his claim, or with the amount allowed him on his ac- count, may sue the city therefore at any time within six months after final action of the city comptroller thereon, but not afterward.
 See. 97. Council may authorize Compromise. The city council and no other agency or officer of the city, upon the recommendation of the city manager and not other wise, may authorize the compromise of any disputed claim in favor of or against the city, except claims involving violations of this charter or claims required hereunder to be reduced to judgment, which shall not be compromised or otherwise ratified by any authority of the city. The city clerk shall certify to the comptroller the amount to be re- ceived or paid under any com- promise hereunder, and such cer-
 tificates shall constitute sufficient authority for the comptroller to draw his warrant for payment from any allotment of appropriation chargeable herewith, or the treas urer to receive, the amount therein specified, and for the comptroller 10 approve settlement of the claim.
 Sec. 98. Payment of Judgments and Costs by City. No execution shall issue against the city for any judgment or costs recovered against 1t; but the amount of any final Judgment, or costs, may be recov- cred against the city in the same manner as other claims are paid by the city hereunder. The city shall not be required in any judicial or quasi judicial proceedings to enter into any bond or undertaking or to give any security.
 Sec. 99. Payment of Claims Each warrant of the comptroller shall be drawn on the city treasurer and shall specify the particular fund
 and appropriation against which, and the particular statement of in- debtedness in payment of which, 1t Is drawn. All warrants issued in accordance with the provisions hereof shall, when signed by the comptroller or an assistant desig- mated by him therefor, constitute full and sufficient authority to the treasurer for the disbursement of public moneys in the amounts and from the funds set forth, and the treasurer shall accept all such war rants and indicate on each the bank at which 1t is payable. The warrants so accepted shall be de- livered direct by the treasurer to the persons entitled to receive them, by mail or otherwise, and not through the budget units which incurred the expenditures, except the city treasury, nor through the comptroller.
 Sec. 100. Recoveries of Overpay- ments and Wrong Payments, How Accounted For. When any payment from public moneys has been made In error, or for an amount in ex- cess of the amount found properly to be due and payable, and recovery Df the payment so made or the ex- cess amount so paid has been sub- effected, such amount re- covered shall be deducted from the disbursements charged to the al- lotment and appropriation from which the payment was made and the balances in the appropriation and allotment shall be increased accordingly.
 Sec. 1O1. settlement of Claims be- tween Budget Units. All claims based on transactions between bud- gets units shall be settled by the passing of debit and credit entries on the books of the city, upon audit and approval of the respective claims under the procedure herein provided, and no disbursement to any agency of the city government shall be made from the treasury in Of any such transactions.
 ACCOUNTING AND AUDITING
 Sec. 1O2. Comptroller to keep the General Accounts and prescribe and install System for Departments. The comptroller shall keep the gen. .ral accounts of the city, summariz- Ing the financial transactions of all of the city. He shall prescribe and install a system or systems of bookkeeping, accounting and financial reporting for the de- partments which, together with the general accounts specified, shall an integrated and ade- quate system of accounts for the city as a whole. Such system shall include all accounts prescribed by the administrative code or directed by the city manager, and such other accounts as the comptroller may deem to be required. The comptroller shall supervise the ac- counts kept by any other of1icer or agency of the city and may exam he such accounts at any time. He shall so examine such accounts as often as is necessary to reconcile them with the general accounts. He shall prohibit the keeping. at the expense of the city. of any accounts which would involve duplication of work and conflict with the records by him prescribed and installed and shall reject any claim for ex- penditure based thereon.
 Sec. 103. Comptroller to make Financial Reports. The comptroller shall make such reports of the financial transactions and conui-
 ion of the city as may be required ny the charter. by law or by the administrative code, or as the coun-
 dl or the city manager may direct,
 including such reports as are re- tuired by law to be made by town
 reasurers.
 Sec. 1O4 Independent Audit. A independent audit shall be made of all accounts of the city, by of1icial auditors chosen by the city council under contract, with the approval of the state tax com- as to their qualifications and experience. Such auditors shall