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 _ UNIVEESITY OF CALIFOENIA LIBRAEY, BERKELEY THIS BOOK IS DUE ON THE LAST DATE STAMPED BELOW Books not returned on time are subject to a fine of 50c per volume after the third day overdue, increasing to $1.00 per volume after the sixth day. Books not in demand may be renewed if application is made before expiration of loan period. WAff 3 f§2? L^^V' :>?^:.."^V*^;v--vVA- •■*■ '^-^J- 268770 UNIVERSITY OF CALIFORNIA LIBRARY