The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1940-06-28
Changes Suggested
For Court Records
Given By Auditors
Clark and TurblOm Of Waterbury Claim General
Books of Borough Kept Orderly-Warden Feels
Accountants Report Bestows Credit Upon Town
NAUG To c K
Correspondent: WIN. J. Baxter-Phoue Naugatuck secs

Naugatuck, June 28-Recommend-
ations that q separate office be pro-
vided for the tax collector, that
amendments to the charter and
ordinance should be assembled and
re-compiled, suggestions for changes
in the education department clerical
system and in the borough court re-
cords are among IA recommend
ations made by the outside firm Of
accountants which had just COM
pleted an exhaustive audit Of the
borough finances for the fiscal year
from April l, 1899, to March 81,
1910.
1.-THE general books of the borough
are kept in an orderly and salts
factory manner and the system in
operation affords control Of all
financial transactions the account
ants report. The firm is that of
Clark and Turnblom. of waterbury
and It is the first time an outside
firm has done the borough audit.
The audit Is very extensive and
Is quite bulky. A summary Is given
and Is detailed and thorough.
The borough last year had def
cit In its appropriation report Of
$l1,018.68, the report shows. This
is about $2,l38 more than the tenta-
tive figure reported in May.
However the actual operations
deficit was $S,8720l. This Is explain
ed by the fact that actual revenues
were higher than the estimated
amount made at the time the APP
preparations were made.
Recommendations
The recommendations follow:
I. Tax collectors receipts be de-
posted intact, that is each deposit
should cover a specific group or
specific days tax receipts. (This
situation has been remedied).
2. The tax collector should have
a separate office. At the present
time other borough officials and
employees have ready access to the
collectors office.
8. A back tax record or card ac-
count detailing all taxes outstand-
ing against each taxpayer, except
ing the current year rate bill, Is
suggested. This procedure had been
established and later discontinued.
4. Due to the fact that general
property taxes appear open on the
rate books as'far back as 1902, care
full consideration and study for the
collection or adjustment Of these
account should be made by the
Board Of Warden and Burgesses.
5. Consideration should also be
given past due assessments re-
ceivable, welfare departments and
other departments.
9. Education department should
install an invoice or voucher regis
ter for the recording and sum-
narration OF all It's commitments.
7. It Is recommended that the re-
cords In the Borough Court and Of
the Probation Offlcer be improved
so that adequate control maybe
maintained. At present, a review Of
these account cannot be readily &C.
colnplished.
8. Salaries of Court officials
should be paid directly by the Bor-
ough Treasurer. Present practice
permits the withdrawal Of borough
funds for court payroll by checks
signed by authorized court officials.
o. Cremation" certificates be
recorded relative TO paid bonds and
coupons. ED. Note, These certificates
are authorizations to destroy cam
celed bonds and coupons).
10. The borough should require
creditors invoices promptly at the
end Of each month.
II. A detailed record OF the fixed
assets owned by the borough should
be maintained.
Bonding Suggested
~. The matter of bonding Ger.
tain ofIicials or employees not now
bonded be considered, In particular,
the warden, the assistant borough
clerk and the Judge Of the court,
all Of whom sign checks Also the
Town Clerk who collects dog
license fees for the borough.
10. The matter Of fire insurance
coverage should be thoroughly In
vestigated, 9. g., the town hall build
ing, the fire house and the town
farm structures. Burglary and rob-
berry insurance should receive at
tention.
IA. Amendments to the Charter
and Ordinances of the Borough Of
Naugatuck should be assembled
and re-compiled. Since the ordi-
nances were last printed in 1907 1t
seems that an up-to-date edition
might be prepared unless revision
Of the charter Is contemplated to
meet the changing conditions since
the original draft In 1893.
A borough official discussing the
18th recommendation intimated that
the burglary and robbery insurance