The Waterbury Democrat., 1941-05-22

tnendation that the tax collector should have Q separate office t again made by the state auditing firm of Clark and Turnblom in itt annual report. This recommends ton was made last year, but no ac' ton upon 1t was taken
 Other recommendations have tc do with back tax record, study fol collection or adjustment of old tax accounts, payment of court off cials directly by the borough pay roll, bonding of certain officials not now bonded, investigation oi fire insurance coverage for the town hall, fire house and town farm and preparation of an up-to-date edition of the borough charter.
 There is some criticism Of the tax collectors office where many day. .to-day differences between daily receipts and related deposits were found. they state. They urge exer- Cising of more proper care' Tn proving receipts.
 The recommendation follow:
 "i.. The tax collector should have e separate office. At the pres ent time several borough officials and employees have ready access to the collectors office. This sugges- ton can be offered none too forci- bly in view of the conduct Of this office during the past year. a. A back tax record or card account detailing all taxes outstand- ing against each taxpayer, except ing the current year rate bill Is sug- gested. This procedure had been established and later discontinued, "3. Due to the fact that general property taxes appear on the rate book as far back as 1902, careful consideration and study for the col- lection or adjustment of these ac. counts should be made by the Board of Warden and BurgeSses.
 A. Consideration should also be given past due assessments receiv- able, welfare department and other receivables.
 "5. Salaries of Court officials should be paid directly by the bor- OuRh treasurer. Present practice permits the withdrawal of borough funds for court payroll by checks signed by authorized court officials
 "6. Cremation certificates be recorded relatives to paid bonds and coupons.
 "7. A detailed record of the alxed assets owned by the Borough should be maintained.
 "8. The matter of bonding cer- tain officials or employees not now bonded be considered Tn particu- lar, the warden, the assistant bor- ough clerk and the judge of the court, all of whom sign checks. Also the Town Clerk, who collects dog license fees for the borough.
 '1f"9. The matter of fire insurance Coverage should be thoroughly tn' vestigated, e. B., the town hall build ing, the fire house and the toWf farm structure. Burglary and rob- bery insurance should receive atten' ton.
 10. Amendments to the Charte' and Ordinances of the Borough o Naugatuck should be assembled ant recompiled. Since the charter ant ordinances were last printed 1T 1907, 1t seems that an up-to-dat' edition might be prepared unless ( revision of the charter is con- templated to meet the changing con- ditlons since the original draft 1T 1893.
 "ii, Provision be made for tht required contribution to the Stat Aid Fund for Roads"
 The auditors comment that "th( general accounting system in oper' ation affords control of all financial transacations and was adequately lnaintined. It Is our opinion that the various offices were capably man. aged, excepting the tax collectors offlce where there were many day to day differences between dail re. ceipts related deposits"
 Education Post
 The auditors further point ou, 'that for at least the past two fiscal years, the Board of Education has submitted a budget in excess oi the appropriation for this depart lnent approved by the Freemen anc the Board of Warden and Bur gesses. It seems logical that ample provision should be made for an. ticipated expenditures"
 They explain that In the 1039- 194t fiscal year, the school board asked 92i6,0O0, received $2l1 900. there wa! e $2l7, ,928.l2 expenditure or an over. expenditure of 6928.l2; m tht le40-4l fiscal year, the board ol education asked $2l9 900: got $2l2,' 900; spent $227, ,633.36. or an over expenditure of $i5,633.3
 The general fund surplus de. creased $5,74802 for the past fisca year and the auditors comment "continued over-expenditure of ap propriations naturally results in i'm pairment of the surplus account"
 Other Comment
 Under comments on taxes re- ceivable" the auditors comment s'During the process of interim au' Eiting in December, l940, we check ed the tax collectors cash receipts book against daily deposits and dis covered numerous day to day dis crepancies resolving cash shortaG' for the period from April 1, 1940 t' December 4, 1940 inclusive. AS re uuired under the Municipal Audit ing Act of 1899, this situation wa immediately reported to the Ia Commissioner. Tn consequences o
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