THE 
 
 STATE UNIFORM SYSTEM 
 
 OF ACCOUNTING 
 
 Established Under Ordinance Description 
 
 and Explanation 
 
 FOR TOWNS AND CITIES 
 
 Describing the books and forms to be 
 used by each officer, the manner in which 
 they are to be used, the clerical duties of 
 each officer, and the manner and form of 
 making his monthly and quarterly reports. 
 
 Manufactured, designed and installed by 
 The News-Dispatch Printing & Auditing Co. 
 Shawnee, Okla. Printers, Auditors and 
 Municipal Accountants, 
 
 ; j ' ■ ! ! 1 'I i' 
 The News-Dispatch Printing & Auditing Co. 
 
 1913 
 
 4.1 — «. 
 

An Ordinance. 
 
 No. 
 
 RELATING TO THE METHOD AND SYSTEM OF MUN- 
 ICIPAL ACCOUNTING TO BE USED BY THE 
 CITY CLERK, THE CITY TREASURER, THE BOOK 
 KEEPER HAVING CHARGE OF THE BOOKS AND 
 ACCOUNTS OF THE WATER AND LIGHT DE- 
 PARTMENT, THE POLICE JUDGE, THE CITY 
 MARSHAL, THE CITY ENGINEER AND STREET 
 
 COMMISSIONER OF THE CITY OF 
 
 AND ADOPTING THE STATE UNIFORM SYSTEM 
 OF ACCOUNTING. 
 
 Be it ordained -by the Mayor and City Council of the 
 city of 
 
 Sec. 1. That for the purpose of establishing a bet- 
 ter check on the finances of the city and to strengthen the 
 accounting department of said city, the books and forms 
 of The State Uniform System of Accounting is hereby 
 adopted in the office of city clerk, city treasurer, water 
 superintendent, police judge, city marshal and street 
 commissioner and city engineer. 
 
 RELATING TO THE CITY TREASURER AND CITY 
 • CLERK. 
 
 Sec. 2. The City or Town Treasurer shall use only 
 one Triplicate Receipt book, numbered and bound, to re- 
 ceipt for all moneys paid into him, and he shall write a 
 triplicate receipt for each payment of money made to him 
 out of this book, and he shall use no other receipt book of 
 any kind. He shall keep two triplicate check books, num- 
 
 268770 
 
bered and bound, one for transferring money from one 
 bank to another, and one to pay all matured warrants pre- 
 sented to him. He shall use a bound triplicate deposit 
 book, to make all bank deposits of his collections. He shall 
 also keep, post and balance, at the close of the 30th. of 
 each month, the following State Uniform System Books: 
 A Collection Register to make and show an itemized entry of 
 every collection made each month from the 30th. to the 30th. 
 A Distribution Register to apportion monthly to the proper 
 funds all money collected, and to provide a public re- 
 cord of such apportionments. A Ledger to make and show 
 his cash balances in banks and in all funds at the close of 
 each month, also to show the total money collected and de- 
 posited in each bank, and placed to the credit of each fund, 
 and the total money checked out of each bank and the 
 total warrants and coupons paid out of each fund from 
 the 30th. to the 30th. of each month. 
 
 Sec. 3. The Treasurer shall also keep a Warrant 
 Register and register, on separate pages for each fund, all 
 warrants issued by the clerk in the numerical order in 
 which they are drawn. And he shall pay all warrants 
 in the order in which they are registered, making a call 
 for all warrants for which he has funds to pay on the first 
 of each month; and he shall enter in such Warrant Reg- 
 ister, at least once a month, the interest and principal paid, 
 and date each warrant was paid. He shall total up his 
 warrant Register at the close of each fiscal year and report 
 to the Council the total warrants with interest, paid on 
 each fund of each separate year; also he shall show and re- 
 port the outstanding warrants on each fund of each separ- 
 ate year. He shall use a cancelHng stamp to cancel in Red 
 Ink the date each warrant was paid. He shall use Red 
 Ink to show, on each warrant, the interest paid and the 
 
total amount paid. 
 
 Sec. 4. The Treasurer shall keep a Bonti^egister 
 and he shall register all bonds therein that are outstand- 
 ing obligations against the city; and he shall register all 
 interest coupons as paid, giving the amount paid and the 
 date paid. He shall keep a correct account of all money- 
 forwarded to the Fiscal Agency, and of all coupons, com- 
 missions, accrued interest and bonds paid by it. 
 
 Sec. 5. The Treasurer shall keep a bound book of 
 duplicate monthly reports to settle with the city or 
 town clerk; he shall make out this settlement report in 
 duplicate on the 30th. day of each month and show on 
 such report a full statement of all money received for the 
 month, and of all money deposited in and checked out of 
 each bank for the month just closing. Also he shall show 
 on this report the number of all warrants and coupons 
 paid on each fund for the month, setting forth the total 
 amount paid on each warrant and the total warrants paid 
 on each fund. He shall certify to the correctness of this 
 report to the city clerk, and he shall then present this re- 
 port in the book to the city clerk, with a duplicate copy of 
 every receipt written, a duplicate of every check drawn, 
 and a duplicate copy of every deposit he has made since 
 the date of his last settlement report. And at the same 
 time he shall turn over to the city clerk all warrants, bonds, 
 and coupons that he has paid since his last settlement 
 report. 
 
 Sec 6. The City or Town Clerk shall verify the en- 
 tries made on this settlement sheet with the duplicates of 
 all checks, deposit slips and receipts, and all warrants 
 bonds and coupons turned over to him, and if he finds the 
 amounts correct he shall sign said sheet in duplicate and 
 
accept the orignal. But if it- is not correct he shall refuse 
 to sign or receive same until it is made correct. This ver- 
 ification of the Treasurer's settlement sheet with his dup- 
 licate checks, receipts, deposit slips, and warrants, bonds, 
 and coupons paid, shall constitute an audit of the Treasu- 
 rer's accounts each month, and this report, to be absolutely- 
 correct, must show deposits equal to receipts and also 
 money cheeked out equal to warrants, bonds and coupons 
 paid. 
 
 Sec. 7. The Treasurer shall also make a full report 
 of his office at the close of each month to the city council 
 on the form provided in this System. 
 
 Sec. 8. The Treasurer shall keep a book known as 
 the Abstract of Levies and Taxes charged against the 
 County Treasurer and Taxes collected from the County 
 Treasurer, and this Record shall show the amount of taxes 
 still due and uncollected for each year. 
 
 Sec. 9. The Treasurer shall keep a Sidewalk War- 
 rant Register for all sidewalk warrants issued and directed 
 to him for payment, and he shall require the County Treas- 
 urer to report to him monthly the separate sidewalk taxes 
 paid on each lot. As soon as he receives sidewalk taxes 
 from the County Treasurer he shall then notify the payee 
 of said sidewalk tax warrants, by card or letter, that 
 he can pay same, and the interest on such warrants will 
 then stop from the date the taxes were paid to the County 
 Treasurer. 
 
 Sec. 10. The Treasurer shall also keep a sewer tax 
 warrant Register for the register and payment of all lat- 
 eral sewer warrants and the collection of sewer assess- 
 ments, when such assessments have been made by the city. 
 And payment of such warrants shall be governed in the 
 
same manner as set out for sidewalk warrants. 
 
 Sec. 11. The Treasurer shall also keep a Paving 
 Bond Register for the register and payment of all Street 
 Improvements Bonds and Coupons, when the city shall 
 have begun to pavfe its streets and alleys. 
 
 RELATING TO THE POLICE JUDGE OR TOWN 
 JUSTICE. 
 
 Sec. 12. The Police Judge, or Town Justice, as he 
 may be called, shall keep a Police Judge's Docket for all 
 cases to be tried for violation of city ordinances. Each 
 case must be fully written up, giving the charges, date of 
 arrest, result of trial, fine imposed and collected, with 
 a full Journal entry of all proceedings leading up to and 
 of the trial. He shall use a Triplicate Receipt Book to re- 
 ceipt for all money paid in to him as Police Judge or Town 
 Justice, and the duplicate receipts shall be turned in month- 
 ly to the City Clerk with his monthly report. He shall 
 turn over all money collected by him to the City or Town 
 Treasurer on the 29th. , day of each month. He shall at- 
 tach his Original Receipts from the Treasurer to his month- 
 ly report, and after it has been approved by the council 
 these receipts may be returned to him. The City Clerk 
 shall audit the Police Judge's report each month before 
 turning it over to the City Council, and this audit shall be 
 made by comparing it with the Police Judge's Docket and 
 Triplicate Receipt Book, to see that all cases filed and all 
 collections made have been correctly reported. And if the 
 Clerk shall find that the Police Judge is not keeping his 
 Docket, as above described, or that he is not making his 
 reports correctly, or that he is not promptly accounting 
 for all receipts of his office, then he shall at once file a 
 
complaint in duplicate against said Police Judge. The 
 original report shall be filed with the Mayor and the dup- 
 licate shall be filed in the Clerk's office to be presented at, 
 the next meeting of the Council. 
 
 RELATING TO THE CITY MARSHALL AND CITY 
 
 CLERK. 
 
 Sec. 13» The City Marshall, in addition to his reg- 
 ular duties as a police officer, shall, when required, act as 
 the collecting agent for the City Clerk in collecting Dog 
 Tax and Occupation Tax, or License. He shall keep an 
 Empounding Record in which shall be entered a record of 
 stock taken up and empounded. This record shall show a 
 full description of each animal taken up; the date empound- 
 ed, the number of days held; the cost of feed consumed, 
 the cost of advertising and the total amount of fees col- 
 lected, or of price received, if stock was sold for charges. 
 All moneys received from stock empounded shall be paid 
 over to the City Treasurer at once, who shall give the Mar- 
 shall a receipt for same. In receipting for empounding 
 fees the Marshal shall use a Triplicate Receipt book and 
 the Duplicate Receipt shall be attached to his Monthly Re- 
 port to the Council. 
 
 Sec. 14. The City Marshall, beginning the first of 
 March each year, shall make a canvass of the city and se- 
 cure the name of every person owning one or more dogs* 
 and he shall turn in a list of such owners, with names and 
 description of dogs, to the City Clerk, each day. The 
 Clerk shall at once enter the owners names, with a des 
 cription of their dog, or dogs, in the Dog Tax Register, 
 under the heading of ''Dog Tax Charged." 
 
 Beginning April 1st., each year the City Clerk shall 
 
notify by mail, the owner of each dog and request him to 
 
 come to his office and pay a Dog License Tax of $ for 
 
 each male and $ for each female dog within 30 days 
 
 after the receipt of said notice and receive a Dog Tag for 
 the current License year. 
 
 Sac. 15. As dog tax is paid into the city clerk he 
 shall enter each collection on the Dog Tax Register under 
 the heading ''Dog Tax Collected. '' The Clerk shall use a 
 Duplicate dog tax receipt book in collecting dog tax, and 
 these books shall be preserved as Records. And he shall 
 write one general receipt to himself at the close of the 29th. 
 day of each month, out of his Triplicate Receipt Book, for 
 all dog tax paid direct to him; and when posting his Dog 
 Tax Collections to his Collection Register all dog tax col- 
 lected by himself shall appear in one entry opposite this 
 receipt number. 
 
 When persons fail or neglect to pay their dog tax to 
 the city clerk within 30 days after being notified, it shall 
 be the duty of the City Marshal to call on such persons 
 and collect their dog tax, or, in the event they refuse to 
 pay same, it shall be the Marshal's duty to order such 
 dog taken up and empounded by the dog catcher. The 
 city Marshal shall use a duplicate dog tax receipt book, to 
 be furnished, one book at a time, by the city clerk, to re- 
 ceipt for all dog tax collections; and he shall turn in all 
 moneys so collected, once a week, to the city clerk, who 
 shall give him a receipt in duplicate for same. And at the 
 time of receiving such money from the city Marshall, the 
 city clerk shall check up the Marshall's receipt book, and 
 enter the name of each person paying, into his Dog Tax 
 Register, under the heading '*Dog Tax Collected.'' The 
 City Marshal shall, from time to time, report the names of 
 new owners of dogs not listed when the first canvass was 
 
made. He shall collect dog tax from every person whose 
 name he receives, when so ordered to do by the city clerk. 
 Sec. 16. The city clerk shall keep a License Regis- 
 ter in which must be kept registered, at all times, the 
 names of all persons required to pay an Occupation Tax or 
 city License. It shall be the duty of the city marshall to 
 canvass the city on the first of each month, secure and 
 report to the city clerk, the name of each person or firm 
 engaged in any calling or business for the carrying on of 
 which an occupation tax or license is required. This list 
 of names shall be checked by the clerk with the names ap- 
 pearing on his License Register, and if there be any names 
 on the list and not on the License Register, under its class- 
 ification, he shall enter it thereon at once. 
 
 Sec. 17. The City Clerk shall collect for all License 
 in advance daily, weekly, monthly or quarterly, as persons 
 may desire to pay, but he shall charge the short term price 
 to those desiring to pay for short terms only. The City 
 Marshall shall at all times promptly present a bill for oc- 
 cupation tax or license, and collect same, when orderded to 
 do so by the city clerk. All persons shall be required to 
 call at the office of the city clerk and pay their Occupation 
 Tax, but in the event they fail to do so the Marshall must 
 collect such tax from them when ordered to do so by the 
 City Clerk. The Marshall shall turn in all License 
 collections to the city clerk at the close of each day and 
 take a clerks receipt for same. The city clerk shall 
 issue all license certificates from one License Certificate 
 book, numbered consecutively and bound in duplicate, re- 
 taining one as his memorandum of the collection. And he 
 shall write one triplicate receipt to himself at the close of 
 the 29th day of each month for all License paid to him 
 self direct for that month. And when posting his collec- 
 
tions to his Collection Register, all License collected 
 by himself must appear in one entry opposite this receipt 
 number. 
 
 Sec. 18. The City Marshall shall keep a jail record 
 in which he shall enter the names of every person arrest- 
 ed by the city at the time such arrest is made. This reg- 
 ister must show the charge on which the person was ar- 
 rested, the personal effects found on such person, the date 
 tried and the result of such trial, also the cash bond put 
 up, and the fine and costs paid. Such jail record shall be 
 the City Marshals check, of all arrests made, against the 
 Police Judge or Town Justice's Docket. 
 
 Sec. 19. The City Marshall shall make a monthly 
 report to the city council on the first of each month. This 
 report shall be, first a report of all persons arrested, show- 
 ing disposition of their cases and fines paid. Second, a 
 list of the names, with amounts collected, of all persons 
 paying him dog tax; Third, a list of stock empounded, 
 showing names of owners and amounts collected; Fourth, 
 a list of names, with amounts collected, of all persons pay- 
 ing him Occupation Tax; Fifth, the clerk's and treasurer's 
 receipt, for all money paid them, shall be attached to this 
 report, and it shall be audited monthly by the Finance 
 Committee, before being presented for action to the coun- 
 cil. This report shall be sworn to by the Marshall as true 
 and correct in every detail. After the Marshal's Report 
 has been approved the receipts attached thereto may be 
 returned to him. 
 
 RELATING TO THE STREET COMMISSIONER AND 
 THE CITY CLERK. 
 
 Sec. 20. The Street Commissioner shall, in addition 
 
to his regular duties, as commissioner of streets and alleys, 
 make a canvass of the city, beginning April 1, of each 
 year, and secure the name of every person residing there- 
 in who is subject to road or poll tax duty. These names 
 and addresses shall be turned into the city clerk at least 
 once a week, and he shall enter them on the Poll Tax 
 Register under the heading "Poll Tax Charged/' The 
 Street Commissioner shall, commencing April 20th. , of 
 each year, warn out all persons to work out their poll or 
 road tax, by mailing them or presenting them with a notice 
 to that effect, and such notice shall require that they eith- 
 er perform said work, or furnish a substitute to perform 
 
 same, at some given time and place, or pay a tax of $ 
 
 in lieu thereof. 
 
 Sec. 21. Once each week the Street Commissioner 
 shall turn into the city clerk a list of names of all persons 
 who have worked out their poll or road tax, and of all per- 
 sons who have paid their poll tax in cash, together with 
 the money collected for same. The clerk shall give 
 him a clerks receipt for said money and shall then 
 enter in his Poll Tax Register, the list of names of all per- 
 sons who have worked out or paid their poll tax in cash. 
 
 Sec.^ 22. The Street Commissioner shall use a dup- 
 licate receipt book, received, one at a time, from the city 
 clerk, to receipt for all road tax worked and cash collec- 
 tions made. He shall keep an accurate record of the time 
 of all men employed by him on the streets in a Street Com- 
 missioners Time and Account book. He shall keep an 
 accurate record of each piece of lumber, pound of nails, 
 and piece of tiling used in repairing and improving the 
 streets, and he shall keep an accurate record of all mater- 
 ial purchased for use on the streets. He shall make a true 
 and correct monthly report to the city council, on the first 
 
of each month, and this report shall show, First, a com- 
 plete list of the names of all persons who have paid poll or 
 road tax in work or in cash; Second, the quantity of each 
 kind of material on hand at the beginning of the month; 
 Third, the quantity of each class of material purchased 
 for the streets during the month; Fourth, the quanity 
 of each kind of material used during the month, and just 
 where it was used, and for what purpose; Fifth, the 
 amount of each kind of material on hand at the close of 
 the month; Sixth, the name of each man employed for cash 
 on the streets during the month and the kind of work 
 he performed; Seventh, the nature of the work, the 
 amount of work and the cost of the work performed on 
 each street and where it was performed; Eighth, he shall 
 give a list of all tools on hand at the close of the month 
 and of all tools destroyed during the month; Ninth, he 
 shall attach to his report all original receipts received 
 from the city clerk for money paid into him. 
 
 Sec. 23. The report of the street commissioner 
 shall be verified by the clerk and checked over by the Fi- 
 nance Committee before it shall be approved by the coun- 
 cil. When approved, the receipts attached thereto may be 
 returned to the Street Commissioner. . 
 
 RELATING TO THE WATER & LIGHT SUPERIN- 
 TENDENT AND BOOKKEEPER, AND THE CITY 
 
 CLERK. 
 
 Sec. 24. The Superintendent of the Light and Wat- 
 er System shall have the same supervision over the books 
 and accounts of the light and water plant as over any 
 other department of said public utility. His supervision 
 shall carry with it the responsibility of furnishing all 
 
needed information to the Bookkeeper in order that com- 
 plete and correct accounts shall be kept. The City Clerk, 
 may, if he is competent, and furnishes a good and suffi- 
 cient bond, be appointed to the position of bookkeeper for 
 the light and water system at a reasonable salary, to be 
 determined by the city council, which shall be in addition 
 to his salary as city clerk. If the city clerk is not compe- 
 tent, or for any other reason is unable to fill the position, 
 then the city council shall appoint a bookkeeper who must 
 qualify as a Double Entry Bookkeeper and Accountant, 
 and he shall give bond in a sum double the amount of the 
 water and light monthly collections. The Superintendent 
 shall also be required to qualify as a Double Entry Book- 
 keeper before he can assume the duties of his office. 
 
 Sec. 25. The system of accounting for the Light 
 and Water Department shall be The State Uniform Sys- 
 tem and shall consist of. First, a bound record of Water 
 Consumers Applications and Contracts for service, and a 
 bound record of Light Consumers Applications and Con- 
 tracts for service. 
 
 Second, two bound records of Plumbers Permits to 
 connect house plumbing with water taps and sewer taps. . 
 
 Third, a Water Consumers Ledger, and a Light and 
 Power Consumers Ledger for personal accounts of the 
 various consumers. 
 
 Fourth, a Meter Record for water meters installed 
 and a Meter Record for light meters installed. 
 
 Fifth, a Certificate of Deposit book to receipt all 
 consumers for meter deposits. 
 
 Sixth, a Record of Meter Deposits for keeping a 
 personal account of such deposit with each depositor. 
 
 Seventh, a Meter Reading card for each water con- 
 
sumer on a meter, and a Meter Reading card for each 
 light and power consumers on a meter; these cards to be 
 carried in loose leaf ring books and to be filed in a Me 
 ter Card Cabinet, for convenient use and protection. 
 
 Eighth, a Certificate of Deposit book to receipt flat 
 rate consumers for deposits made to guarantee the pay- 
 ment of water and light rents; said deposit accounts to be 
 kept in the Record of Meter Deposits. 
 
 Ninth, a Record of Material and Supplies purchased 
 for plant repairs and extentions, and for retail sales; 
 also a Receipt Record of Material taken out of the store 
 house by workmen, to show by whom supplies were taken 
 out and where they were used. 
 
 Tenth, an order blank for fixtures to be installed 
 and work to be done. This ticket must be made out in 
 duplicate by the superintendent, giving a description of 
 the work to be done, together with a list of material to be 
 taken out on the job. The workman must keep his time 
 spent on each job on a Time Ticket; also he must pre- 
 sent a Requsition to the storehouse keeper, who shall 
 have charge of the stock of material, for all material he is 
 to take out on a job. All Time Tickets must be turned 
 in to the superintendent daily, who will make up and 
 enter on the Duplicate Order blank, the total labor, total 
 material used and charges on each job, and these shall be 
 preserved. 
 
 Eleventh, a blank to be known as a Cut-On Blank, 
 and another blank to be known as a Cut-Off Blank, to be 
 issued by the clerk or superintendent, and to be given to 
 the workman, who shall make the cut-on, or cut-off, of each 
 service and return said blank, with the meter reading on 
 same, and with such other information as may be required. 
 Also a Cut-On Record and a Cut-Off Record to enter daily, 
 a record of all light and water cut-ons and cut-offs. 
 
. Twelfth, an Engineer's Daily Report in duplicate to 
 be used at power plant, having a space for each engineer 
 in charge during the 24 hours, on which to report to the 
 superintendent the pounds of fuel, waste, packing and 
 chemicals used, the oil used, the number of gallons of water 
 pumped and the number of Kilowatt hours delivered, the 
 hours of operation, and the repairs made and accidents 
 met with. This report shall be delivered to the superin- 
 tendent, properly filled out and signed, at the close of 
 each 24 hour day. 
 
 Thirteenth, a Store House record to show the quan- 
 tity purchased and the quantity sold and used, and the 
 balance on hand at the close of each month, of each article 
 classed as Stock or Material and Supplies. 
 
 Fourteenth, a Customers Triplicate Sales order, on 
 which shall be made an itemized statement of each sale of 
 merchandise. A Double Entry Ledger, in which shall be 
 kept an account with every person or firm contracting for 
 the installation of fixtures or repairs, or purchasing sup- 
 plies on credit; and credit shall not be extended to any 
 customer for more than 30 days, and only then when the 
 clerk has reliable information that the person is worthy of 
 credit. 
 
 Fifteenth, a Triplicate Bill to be made out monthly, 
 or as the time of collection may require, against each 
 consumer of water and light. And said bills and re- 
 ceipts shall be numbered consecutively, the original to 
 be mailed out on the first of each month, and the dupli- 
 cate to be given as a receipt when payment is made, 
 and the triplicate to be a permanently bound office record 
 of the collection made, date made, and amount collected 
 for each purpose. No other form of bill or receipt shall be 
 used to make collections of any kind for this department. 
 
Sixteenth, a Collection Register, into which shall be 
 entered daily an itemized list of all cash sales and collec- 
 tions, each under its proper heading. This book shall be 
 balanced daily into a Daily Cash Balance Report sheet, one 
 of which shall go to the city clerk. It shall also be balanced 
 and posted monthly into the merchandise sales and water 
 and light consumers Ledgers, and into the General Oper- 
 ating Ledger. 
 
 Seventeenth, A General Expenditure Journal, into 
 which shall be posted monthly, an itemized list of every 
 warrant issued for all and any purpose whatsoever in con- 
 nection with the light and water system. This journal 
 shall be totalled and balanced monthly and posted to a Gen- 
 eral Operating Ledger, which shall be kept to show a true 
 record of all operating expenses, construction investments, 
 income and revenue accounts, and Resources and Liabili- 
 ties. 
 
 Eighteenth, a Trial Balance sheet which shall be used 
 monthly to take a trial balance of the Operating Ledger 
 accounts, and to furnish to the Mayor and council an ite- 
 mized monthly Report of expenditures and income. 
 
 Nineteenth, a Weekly Report Sheet to be made in 
 duplicate by the Superintendent to the City Council, and 
 showing exactly the cost of operating each department, 
 the material used, the production of each department, and 
 the cost of pumping a thousand gallons of water, and of 
 producing a Kilowatt Hour of electricity, and the actual 
 profit or loss from operating each month. 
 
 Twentieth, a Block Atlas, showing the water, sewer 
 and light connections on each block in the city, and the 
 distance of all underground connections from a given 
 point, also showing the grades and depths of all connec- 
 tions on each block. 
 
Twenty-first, an Inventory Record which shall in* 
 elude a complete record of the size, capacity, specification 
 of equipment, and cost of each branch of equipment, of the 
 light, water and sewer plant, with a description of Rights- 
 of-Way, Easements and Real Estate purchased. 
 
 The Bookkeeper shall deposit all collections in the 
 bank daily. Once each week, and finally on the 29th. of 
 each month, he shall turn over all of his collections to the 
 city treasurer, and attach the Treasurer's Receipts to his 
 trial balance report sheet. ^ 
 
 RELATING TO THE CITY CLERK AND CITY 
 AUDITOR, 
 
 Sec. 26. By virtue of his office the city clerk be- 
 comes, and is hereby made the city auditor, and it shall be 
 his duty to audit the monthly reports of all officers against 
 their various books within 10 days after receiving them. 
 The City Clerk shall also receive all claims filed against 
 
 the city of audit them carefully, check 
 
 them against the goods received and the Time Book of ser- 
 vices performed; and note on such bills all errors made, if 
 any, and return them for correction before filing them, if 
 any errors be found. He shall swear all claimants to their 
 accounts, then number them in the order filed, beginning 
 with No. 1 on the first day of each fiscal year; he shall 
 register all claims filed with him in a Claim Register kept 
 for the purpose, and all claims to be allowed by the coun- 
 cil must be registered in the Claim Register at least 24 
 hours before the council meets. 
 
 Sec 27. The City Clerk shall receive all petitions 
 and communications for the council, and make a record of 
 their receipt on the Clerks Daily Record, a book which he 
 
shall keep for that purpose; attend every meeting of the 
 council, present all claims Registered up to within 24 hours 
 previous, and all petitions and communications received. 
 He shall make a true record of the proceedings of all coun- 
 cil meetings. He shall record a roll call on all bills al- 
 lowed and contracts made. He shall make an itemized 
 list of all bills and accounts allowed and disallowed, all re- 
 ports accepted, approved or disapproved; copy all con- 
 tracts entered into, and bids or proposals received, ac- 
 cepted or rejected. He shall give the number and full 
 title of all ordinances acted on, and state the action taken. 
 He shall report the action taken on all communications 
 and petitions. He shall use intelligent and gramatical lan- 
 guage in writing up all such proceedings, recording them 
 in a bound Minute Book kept for that purpose. The pro- 
 ceedings of each council meeting shall be written into the 
 Minute Record in a neat handwriting, or on a typewriter 
 if a Loose Leaf Record is used, not later than three days 
 after adjournment of such meeting. Minutes or ordinances 
 shall not be pasted into the Minute or Ordinance Record. 
 The City Clerk, when a council meeting has been called to 
 order, shall after the roll call, read the Minutes of the last 
 previous meeting, and these shall be approved if no cor- 
 rections be required by the council. When corrected and 
 approved the Mayor shall sign them at once and the Clerk 
 shall attest his signature. 
 
 Sec. 28. The city clerk shall record and index all 
 ordinances adopted, in an Ordinance Record, kept for that 
 purpose, as soon as final publication of ^ same has been 
 made. 
 
 •^He shall draw warrants in duplicate on the proper 
 funds, for the payment of all claims legally allowed, pre- 
 sent them to the mayor for his signature, and then pre- 
 
sent them to the Treasurer for registration, before deliv- 
 ering them to those in whose favor they are drawn. All 
 blank warrants for each fiscal year shall be kept in sepa- 
 rate and substantially bound books, each fund separate by 
 itself; and the duplicates, bearing the printed words in 
 large letters, ''Duplicate, Not Nego-tiable,'' shall not be 
 perforated. 
 
 The City Clerk shall issue warrants on each fund in 
 numerical order, beginning with number one on each fund, 
 and with a new fiscal series, at the beginning of each fiscal 
 year. Each warrant shall show on its face the estimate 
 approved for that fund, the total warrants drawn on such 
 estimate and the balance remaining in the estimate. 
 
 He shall register, in numerical order, all warrants 
 issued on each fund, in a Warrant Register to be kept for 
 that purpose, beginning with number one at the beginning 
 of each fiscal year, and keep each fund separate and each 
 fiscal year separate. 
 
 When paid warrants are returned to him monthly 
 by the Treasurer he shall again register the interest pay- 
 ment, total payment and date of payment. 
 
 As soon as warrants have been issued for claims al- 
 lowed he shall enter in the Claim Register the amount al- 
 lowed on each claim, the warrant number and the fund on 
 which it was drawn. As soon as warrants have been 
 issued for all claims allowed at any meeting of the coun- 
 cil, he shall place all such claims in a Congress Tie Enve- 
 lope, writing on the end, * 'Claims Allowed'', and give the 
 date they were allowed, and this envelope shall be filed 
 for future reference. All petitions, contracts, communi- 
 cations, bids, deeds, bills disallowed and petitions shall be* 
 filed and cared for in the same manner as claims allowed 
 
 Sec. 29. The City Clerk shall have an office and 
 
keep said office open daily at certain regular hours and 
 such hours shall be printed on a sign conspicuously dis- 
 played so that the public may know where and when he 
 can be found. 
 
 Sec. 30. The City Clerk, in addition to auditing all 
 reports and keeping the books above named, shall keep the 
 following records of The State Uniform System for the 
 purpose of providing the Mayor, the council, and the pub- 
 lic generally, with a complete system of monthly balancing 
 accounts. 
 
 First— He shall use one general Receipt Book made 
 in triplicate and write a triplicate receipt from this book 
 for all money paid into him, except as provided in the 
 collection of Dog tax. Sewer Assessments, and Occupation 
 License. Also in the collection of Paving Tax he shall use 
 a special Paving Tax Receipt made in Duplicate or Tripli- 
 cate. 
 
 Second— He shall keep a Collection Register into 
 which shall be posted an itemized account of all money re- 
 ceived by him, (as shown by receipts written in his Gen- 
 eral Triplicate Receipt book and Paving and Sewer Re- 
 ceipt books) and of all money received by the Treasurer, 
 (except those certain amounts paid over by himself to the 
 Treasurer, and which he will enter as collections by him- 
 self.) This record must be closed and balanced on the 
 30th., of every month and must balance with the Treas- 
 urers Collection Register. All collections received by the 
 clerk after the 29th. , day of each month shall be entered 
 as collections of the next month. 
 
 Third— He shall keep a Distribution Register and 
 this also shall be closed and balanced on the 30th of each 
 month. It must show a total record of all collections for 
 the past month and show the revenue apportioned to 
 
each fund in compliance with the ordinances This book 
 must balance with the Treasurers Distribution Register. 
 
 Fourth— He shall keep a Clerk's General Journal 
 of Expenditures, into which shall be entered every war- 
 rant issued each month and showing the purpose each 
 warrant was issued for. This Journal shall be footed up, 
 closed and balanced on the last day of each month and the 
 various footings posted to their proper accounts in the re- 
 source. Liability and Expense department of the Clerks 
 Ledger. 
 
 Fifth— He shall keep a Clerks Ledger named in 
 Paragraph 4, this section, which must be posted, closed, 
 balanced, and trial balanced at the close of each month. 
 
 The collection department of this Ledger must balance 
 with and be his check on the Treasurer's cash receipts and 
 disbursements. The Debt Limit Department must show 
 the exact amount of the appropriation to the credit of 
 each fund at the close of each month. The Warrant Indebt- 
 edness department must show the exact amount of out- 
 standing warrants on each fund at the close of each month. 
 The Resource, Liability and Expense Department shar 
 show the exact amount invested monthly in each class of 
 improvements, utilities and resources; the exact amount 
 paid monthly for each kind and class of expense; and the 
 exact amount paid monthly on each kind and class of 
 liability and the balance due on same. 
 
 Sixth— He shall keep a Municipal Bond Register in 
 which he shall keep registered all bonds issued by the city 
 and all interest coupon payments and bond payments 
 made by the city treasurer. Also he shall keep an Official 
 Bond Register in which shall be registered the bonds given 
 by all city officials; and a Register of Oaths of Office, in> 
 which shall be kept the oath of office of all city officials. 
 
Seventh— He shall keep a Sidewalk Record into which 
 shall be posted the Engineers Estimates for constructing 
 sidewalks, conforming to the specifications of the city- 
 council, along each lot where property owners have been 
 notified to build sidewalks. 
 
 Eighth— He shall keep all other blanks required in giv- 
 ing notice to property owners to build sidewalks, or to com- 
 plete the construction of such walks by the city, where 
 property owners fail to comply with the order of the city 
 council. These forms shall be made in duphcate and bound 
 in substantial books so that a bound carbon copy of all 
 notices issued may be kept on record in his office. 
 
 Ninth— He shall keep a Sidewalk Warrant Register 
 and in this book he shall register all sidewalk warrants is- 
 sued and paid. 
 
 Tenth— Not later than the first day of August each 
 year he shall prepare a list of all sidewalk warrants is- 
 sued during the preceeding twelve months, giving the lot 
 and block against which each has been issued, and the 
 amount issued for, and this list shall be made in duplicate 
 on a regular Sidewalk Delinquent Assesment Sheet and 
 one copy shall be certified up to the county clerk, to have 
 said sidewalk assesments placed on the tax roll. 
 
 Eleventh— On the first of each month he shall make 
 a monthly report to the city council, showing the exact 
 status of the treasurers cash balances in banks and in 
 funds at the close of the month previous, the collections 
 and disbursements since made, and the cash in banks and 
 in funds on the date of making his report. Also his report 
 shall show the unexpended appropriation or estimate for 
 each fund; the outstanding warrants on each fund; the 
 itemized Available and Unavailable resources, and the liabili- 
 ties and expenses of the city up to the time of his last re- 
 
port, and again up to date; also this report shall show a final 
 comparative statement of all resources and liabilities of the 
 city. This report shall be made in duplicate. One shall be 
 filed in his office and the other shall be posted on a bulle- 
 tin board in front of the City Hall, or in some other public 
 place. 
 
 Twelfth — He shall consolidate three reports into 
 one at the close of each quarter and the same shall be pub- 
 lished one time in the leading newspaper of the city, the 
 cost to be not more than $15.00. At the close of each year 
 the clerk shall make and publish a yearly report, which 
 shall be a consolidation of four quartley reports. 
 
 Thirteenth— Whenever the city shall own and oper- 
 ate a Cemetery the clerk shall keep a set of records for 
 Same, to be composed of the following books; A Burial Re- 
 cord, a Cemetery Deed Record, a Cemetery Ledger for the 
 personal accounts of purchasers of lots, a book of Burial 
 Permits, a set of Cemetery Deeds, and a book of Notices to 
 Sexton to care for graves, and a plat of the Cemetery divi. 
 ded into lots and blocks. 
 
 Fourteenth— Whenever the city shall undertake the 
 construction of Latteral Sewer lines to be charged to the 
 property benefitted, the city clerk shall then keep the 
 following records: First, one Record of Engineers Sewer 
 Estimates of the cost of Constructing Sewers along various 
 Streets and Alleys, and showing the Contractors bid and 
 final cost for doing the same work. Second, Two Records 
 of Sewer Assesments against each lot or parcel of land for 
 latteral sewers constructed, showing the amount of each 
 assessment made, and Sewer warrants issued against each 
 lot or parcel of land to be paid each year. One of these 
 Records of Assessments shall be retained in the office of 
 the city clerk and the other shall be certified to the coun- 
 ty clerk on or before the first day of August, who shall 
 
spread such assessments on his County Tax rolls, or make 
 this Record a part of his tax rolls. 
 
 Whenever other latteral sewers are built thereafter, 
 the city clerk shall secure this Record from the county 
 clerk and shall enter all new assessments therein, and shall 
 again certify said assessment record to the county clerk on 
 or before the first day of August, who shall see that they 
 are put on the Tax Roll. The city clerk shall also keep a 
 book of Triplicate Receipts to receipt for money paid to 
 him by persons paying for latteral sewers constructed 
 along their property before sewer warrants have been 
 issued against said property; and credit for such payment 
 shall be made on the assessment roll before certifying it to 
 the county clerk. 
 
 Fifteenth— Whenever the city shall undertake to 
 pave, grade or drain its streets, and assess the cost of such 
 improvements to the property benefitted, the city clerk 
 shall keep the following paving records : A Quarter Block 
 paving record, to show the cost of paving, grading and 
 draining each quarter block, as figured by the City 
 Engineer. A Paving Bond Register for the Registration 
 of all paving bonds against the District. A street improve- 
 ment Assesment Roll for the registration of the various 
 installments assessed against, and to be collectedfromeach 
 lot or parcel of land, A Delinquent Assesment Roll for certi- 
 fying the Delinquent Paving Tax up to the County Treas- 
 urer after Sept. 15th of each year; a Duplicate Paving 
 Tax Receipt book and a Paving Tax Distribution Register 
 for distributing the paving taxes collected each day, and 
 paying them over to the city treasurer. 
 
 Sec. 31 The city clerk shall, once each week and 
 finally on the 29th day of each month, turn over all money 
 that he has received for the city from every source, to the 
 city Treasurer, and take a receipt for same which shall be 
 attached to his monthly report to the city council. 
 
 Sec. 32 If the city clerk is not made the bookeeper 
 of the Light and Water system, then it shall be his duty 
 to audit the books and accounts of the Water and Light 
 
department at the close of each month. 
 
 This audit shall be made by checking the Daily Re- 
 ports with the Collection Register, the Water and Light 
 Receipts and the Consumers' Ledger, then by checking the 
 meter readings as figured with the charges on the Con- 
 sumers' Ledgers and with the Receipts as written, to see 
 that the proper charges have been made and entered in all 
 books. Next he shall check the Consumers' Ledgers with 
 the applications for water and light service to see that all 
 Consumers are being charged, and are paying for light and 
 water. In the same manner he shall check the Merchan- 
 dise Sales Ledger with the order blanks and Store House 
 Record and Record of Material bought. All material 
 taken out of stock must be accounted for. 
 
 Sec. 33. Any city or town officer, whose account- 
 ing duties are defined in this ordinance, and who violates 
 any of the provisions of this ordinance because of incompe- 
 tency or for lack of ability to perform these duties, or for 
 any other reason or cause not mentioned in Sec. 34, may 
 be removed from his said office, under such rules and regu- 
 lations as the council may prescribe. 
 
 Sec 34 Any city or town officer, except police judge, 
 whose accounting duties are defined in this ordinance, who, 
 after declaring his ability to perform these duties, violates 
 any of the provisions of this ordinance, through care- 
 lessness or negligence to perform these duties of his said 
 office, shall be deemed incompetent to fulfill the duties of 
 said office and guilty of criminal neglect, and upon con- 
 viction shall be fined in any sum not less than $ nor 
 
 more than for each offense, and shall forfeit and be 
 
 removed fron:i his office. 
 
 Sec. 35. In case the police judge shall, through incompetency, careless- 
 ness or negligence, as specified in this ordinance fail or neglect to perform these 
 duties of his said office, he shall be deemed guilty of criminal carelessness and shall 
 forfeit his said office, and be subject to removal therefrom by the Mayor and Coun- 
 cil, or by any court having jurisdiction thereof. 
 
 Sec. 36. Adopted by the city council of the city of 
 
 .- on the day of - 
 
 19 , to become effective on _ 
 
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