The Hardin tribune-herald. [volume] (Hardin, Mont.) 1925-1973, 1944-04-20

aI14N . ON0nAEI 10
By sS. to- e? ssnt: "s ss Of E: %assh BY !, i s'sset x S2s9f 4: essR s S sss fh it: ss
Receipts for taxes collected by the County Treasurer and re-
a mits . tt te the a9 tS city ya Licenses 2ss.[ gef13 c. court w.t. ms S;s,s Etc: xsTs checked
and V ss 1saaa e t. ~ E wei sSs :Rssesf red s %sa sp e!s5%i f Ss:s ps sra@1sed
s ss;s 9 : e. sssyt e a e.: {. : t is:1 ssss Of Fs ts : ssaasIi e ah ss: as-
nnD4axs Of 9t the asc; aqfSspta n .. Of funds aaZ+ Of other collateral and to to re-
the yin e Sssss3 ;s: g liz: AZ $ : f sss53 above the amount of
nj atshsd with an authentoaed copy Of a resolution by y the = Board o a
I'll The P 6asf so p es sRs s asgSitteEy oe Ssnhi ae ettS 45na; ne Ne e e1Gs ssso Of
ss'i i%poT Ts1s G tn h 5s at th tss t tt%s 1T sse as sT e ri "a Sax5 It IS IS equally
am0 ofti: a5 lf saad Ssc OF sss city officials were examined y sa -
IL S5sS city S!st els aRa aH %1t %ss ee9 eo%misafens We x teq moulded sas' ii The sn s9P ssD &
%s ssl's sss s saas s psSsoa st bsias s9 IT, fv e p ssRSss separately even
water Due ses to sEr9 9ass'Vsn entries r Sd ana = q The h., manner E Of keeping the
i S : sssu1 n t esdss 70 have ! es the s0s sa adIs sss1 tas true IN r stssSs ct sst
ss " : in Il P5sssains no $sn t. e9 4o sor res 's ths Ha sseo seseun hts
Wv Water afp Accounts Receivable, ~~~~~:~~~~ $ asoSS aaoss
Water Accounts Receivable, "~-~~~ '442s0 $ 144a go
of 1 ass5 eansaass ss a5 inY Estgeet is in SIC IS 1000 90 70 Of u $: Certificates
s ssase on shs i,s saq iia sis %u ss1 & ss1; i 4 8 s;t ga { sssii%sSss Z
ao ausaori I've Of %9 Isx f fa4 your o%r c attention en- to the The fact that there is
compiled PHs e wisP 95s Rn 5sysa1 9sv th Stn yo% ns9ne5pslity had not
s sss g. as e. Ia $is I'll e. & + ssf ;s. ; z Sss H. S TT 81 Len $:s $sss 1 g ut e sass e
s set; Tine S G1srf ks accounting eco mt .: system did not ineiads a 5 system tie 9or
Fl ei1s ssa Se es9s 1esssts5y sen S!eis 1ssesns 81 4S7 S sisesas% on the sn eoa 'ar
II N City Clerk, and not to comply with the statutory remire-
ments IS a very serious matter. 9U
nw eudgetlng is a constructive plan for operation and enables
y 70 9eteInlne whether or not your government is being well
managed. the most essential requirement. is an up-to-date, ade-
!uaUe, YET simple, accounting system, which will furnish nroner
tnd "a on promptly ongl and accurately, whenever needed. This
II u system had been prescribed to your officials. ~
tor Ie aGa may aid and legalze budgettng, but proper sys-
~ and conTol are not created by law. No budget law or pian
y w wolk OF It's own accord: A plan without proper administrative
to toga IL Q ana governmental accounting systems is necessary
70 make the budget effective as a financial control and we shai1
expect that your city comfy with the Budget Law and our rules
aHo regulaConS relative to carrying out the budget at and set
u y uniform nn0ri system OF accounting and cost systems.
,o.. ~ INSTALLATION OF a set of forms and accounts in the
hay hay ~ le sane o antent al OF which should have taken place years ago,
era = ana budget accounts: It is the duty of this department to
~ 81 which may be beneficial to the taxpayers
VI eacn community, and in keeping with that policy. we recon-
mend that your present general accounting system be discon-
tnueu ana Gat our uniform system of accounts based mon al
va tan tho Conceptions OF the problems involved, and conforming
1914. "s" "eshnahg july l.
II department may insist on a REIMBURSEMENT of the drtns
ana an responsibilities between your City Treasurer an City Clerk
c nme Sneory o internal check is nil insofar as the city Clerk is
conceIrIed ana his duties in such capacity prevent the necessary
due his operations as City Treasurer.
Respectfully submitted,
A. M. JOHNSON,