Evening star., 1951-11-25

their related functions; but il
would appear to be more effective
to have the budget Office inoe
pendent.
S. The auditor, responsible for
continuous. independent audit
This Office should be independent
| of the finance Office.
6. Finance Office, under a finance
officer, responsible for the fiscal
functions or activities of the city
except for budget and audit. Au-
lthorities of municipal government
recommend the finance Office be
organized into three main divi-
sionS, somewhat as follows. ut
should be understood that remarks
ON internal organization. both
here and later in this report,
!basically are for the purpose of
pointing up the main activities
involved. Determination of the
actual organization to be followed
lis a recognized responsibility OF
the department headD
a. Accounts branch, under a
controller of comptroller, re-
sponsible for the bookkeeping
functions, including keeping the
general accounts, current audit
ing and budget allotment con-
troll over receipts and expendi-
lures, and maintaining infor-
nation or data required in the
preparation and administration
of the budget and in the man
agement of finances.
b. Treasury branch. under a
treasurer, responsible for the
collection, custody and disburs-
ing OF District funds.
C. Assessment branch, under an
assessor. responsible for assessing
property valuation, recommending
tax rates, assessing taxes, and de-
termining any special benefits. ex-
emptions or other privileges to be
extended.
z. Purchasing Office. under a
Purchasing Officer, responsible for
expenditures for supplies. mate
rials and equipment. Whether
purchasing should be a separate
office, or under the Finance Office
as many authorities recommend,
depends primarily on the size OF
the purchasing operation.
8. Legal Department. under a
Corporation Counsel, responsible
for the legal activities of the city
except for the regulatory func-
tions assigned to the departments
The present IL divisions should be
reorganized into a few men in
divisions. possibly as follows:
a. Torts, responsible for all
personal injury and property
damage matters.
b. Prosecuting Branch. re-
sponsible for prosecutions.
C. Legislation Branch, respon-
sible for legislation, drafting
regulations and ordinances, and
Interpretation of these.
d. Special Branch. responsible
for writing formal opinions: pre-
pairing legal papers and docu-
ments, public utility matters,
etc.
g. Property Office, under
Property Officer. responsible for
such centralized controls and
management of District property
and equipment as may be feasible
and desirable without interfering
with departmental operations
Such controls should embrace &C.
iquisition. use and disposal of rea
1estate, public buildings, Office fix
itures, motor Vehicles and equip.
ment, tools and machinery, anc
so forth. and should provide fol
periodic inventories and adequate
stock records. However, mainten.
ance and repairs of buildings ane
grounds, and of vehicles othel
than those of the Fire Depart.
ment, although properly a stat
function, are more readily per.
formed by the Public Works De.
partment.
5, Special problems, largely hav'
. ing to do with activities performed
by Federal agencies include:
/. Civil Service Commission. L
, general personnel appointment
are made in accordance with tn
t agreement of December Is, 1885,
/ between the Commissioners an,
:, the Civil Service Commission
| Positions normally must be file
! from civil service registers main
: tanned by the Commission, AM
:, position clasSif1catior1s must be ap
= proved by the Commission. How
E ever. appointments under thi
f procedure do not give Fedora