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Sec. 103. Treasurer's compensation. <br /> <br />From and after the first of January, 1910, the Treasurer <br /> <br />shall be allowed two per centum for his services in receiving <br /> <br />and collecting the revenues amounting to one hundred thou- <br /> <br />sand dollars or less, and one per centum on all revenues in ex - <br /> <br />any person, unless the balance so due or payable be first audited, <br /> <br />cess of one hundred thousand dollars; but he shall not be al- <br /> <br />lowed any compensation for disbursements. <br /> <br />The word "revenue" shall be construed to mean only money <br /> <br />The Council shall elect one City Auditor who shall hold his <br /> <br />arising from taxes, licenses, water and gas; that is to say, <br /> <br />money arising from some ordinance of the Council or general <br /> <br />office for two years unless sooner removed. <br /> <br />law of the State to raise funds for the general benefit of the <br /> <br />city. <br /> <br />In no case shall the Treasurer be entilted to any compensation <br /> <br />for receiving or disbursing funds arising from the sale of bonds <br /> <br />or the issuning of notes by the city for any purpose. <br /> <br />Sec. 104. Auditor -- his election and term. <br /> <br />The Council shall elect one City Auditor who shall hold his <br /> <br />office for two years unless sooner removed. <br /> <br />Sec. 105. Same—general duties. <br /> <br />The Auditor shall superintend the fiscal concerns of the city, <br /> <br />In no case shall the Treasurer be entitled to any compensation <br /> <br />and shall manage the same in the manner required by the ordi- <br /> <br />for receiving or disbursing funds arising from the sale of bonds <br /> <br />nances and resolutions of the Council. <br /> <br />Sec. 106. Same—his books, accounts, etc. <br /> <br />He shall keep a regular set of books, in which shall be opened <br /> <br />and kept as many accounts under appropriate titles as may be <br /> <br />necessary to show distinctly all the estate and property, what- <br /> <br />soever, real and personal, vested in the city by law or otherwise, <br /> <br />and of trusts in the care of the same; all funds due and owing <br /> <br />by the city; all receipts and expenditures in the various depart- <br /> <br />ments of the city government, and all appropriations made by <br /> <br />the Council and the sums expended under the same, respec- <br /> <br />tively. He shall from time to time, as often as he may deem <br /> <br />necessary, or the Council may direct, suggest plans to the Coun- <br /> <br />cil for the management or improvement of the finances of the <br /> <br />city. <br /> <br />Sec. 107. Same—supervision over other officers. <br /> <br />He shall have the supervision and control of the fiscal con- <br /> <br />cerns of all departments and officers of the city, who shall col- <br /> <br />lect, receive or disburse the public moneys, or who are charged <br /> <br />with the custody or management thereof, and may, at any time, <br /> <br />require from any of them an account in writing of any or all <br /> <br />moneys or property of the city in their hands or under their <br /> <br />control; and he shall immediately, upon the discovery of any <br /> <br />default, irregularity or delinquency, report the same to the <br /> <br />Council. <br /> <br />Sec. 108. Same - quarterly reports. <br /> <br />he shall make a quarterly report to the Council, through the <br /> <br />Committee on Finance, at the end the of each fiscal quarter, of the <br /> <br />public accounts of the city, and the trusts in its care, exhibiting <br /> <br />all the expenditures of the city, the sources from which the rev- <br /> <br />enues and funds are derived, and in what manner the same have <br /> <br />been disbursed; each account to be accompained by statement <br /> <br />made by the Council, the amount drawn on each appropiation, <br /> <br />and the balance standing to the credit od debit of the same. <br /> <br />Sec. 109. Same—annual report and estimates. <br /> <br />The Auditor shall make out and deliver to the Finance Com- <br /> <br />mittee of the Council, for the use of the Council, at its first <br /> <br />regular meeting after the close of each fiscal year, a frill and <br /> <br />detailed statement of all receipts and expenditures during said <br /> <br />year. The said statement shall also detail the liabilities of the es- <br /> <br />timated resources available therefor, the condition of all un- <br /> <br />expended appropriations, the balance of money remaining in <br /> <br />the treasury, with all sums due and outstanding, the names of <br /> <br />all persons who may have become defaulters to the city, and <br /> <br />the amounts in their hands unaccounted for, and all other things <br /> <br />necessary to exhibit the true financial condition of the city. He <br /> <br />shall, said report, class the different objects and branches of <br /> <br />the city expenditure, giving, as nearly as may be, the amount, <br /> <br />required for each; and for this purpose he is authorized to re- <br /> <br />quire of all city officers and heads of departments their state- <br /> <br />ments of the condition and expenses of their respective depart- <br /> <br />ment and offices, with any purposed improvments, and the <br /> <br />probable cost thereof, of contracts already made and unfinished, <br /> <br />and the amount of unexpended appropriations of the proceeding <br /> <br />year. <br /> <br />He shall also report the amount of bonds and city debits pay- <br /> <br />able during the year, when due and where payable, and all other <br /> <br />things necessary to enable the Council to understand fully the <br /> <br />money exigencies and demands of the city for the current year. <br /> <br />Sec. 110. same -- examination of claims, drawing of warrants, etc. <br /> <br />He shall examine all claims and demands for or against the <br /> <br />city, and no money shall be drawn for the treasury or paid to, <br /> <br />any person, unless the balance so due or payable be first audited, <br /> <br />adjusted or determined by the Auditor and approved by the <br /> <br />chairman of the department in which the expenditure was <br /> <br />made, and he shall hold said bills or accounts as his vouchers, <br /> <br />He shall submit all accounts so audited and approved, except <br /> <br />bill for fright or for provender for keep horses in the <br /> <br />several departments, to the Council for its approval. All ac- <br /> <br />counts so approved by the Council shall be paid by the Auditor <br /> <br />by drawing his warrant on the Treasurer, countersigned by the <br /> <br />Mayor, stating to whom payable, on what account, and the <br /> <br />particular fund appropriation from which the same pay- <br /> <br />able; and no money shall be drawn from the treasury except <br /> <br />upon the warrant be drawn by the Auditor for the pay- <br /> <br />ment of money unless the same authorization by some ordinance <br /> <br />or resoultion of the Council, making a special appropriation to <br /> <br />the person or department in whose behalf the same is drawn. <br /> <br />Sec. 111. Same—warrants for salaries of city officers. <br /> <br />Upon the last day of each month, or not more than three days <br /> <br />prior thereto, the Auditor shall draw a warrant to each officer of <br /> <br />the city who receives a fixed annual salary, a sum equal to one - <br /> <br /> twelfth part of such salary. <br /> <br />All officers or employees receiving their salary or wages weekly <br /> <br />meats of the condition and expenses of their respective depart- <br /> <br />shall be paid by the Treasurer weekly and the Auditor will make <br /> <br />ments and offices with any proposed improvements, and the <br /> <br />a warrant to the Treasurer at the end of each week for sums so <br /> <br />probable cost thereof, of contracts already made and unfinished, <br /> <br />paid. <br /> <br />Sec. 112. Same—to fix pay day. <br /> <br />The Auditor is hereby authorized and directed to fix a pay <br /> <br />able during the year, when due and where payable, and all other <br /> <br />clay, on which all persons or firms having claims against the <br /> <br />things necessary to enable the Council to understand fully the <br /> <br />city will be entitled to receive their warrants. Said pay clay shall <br /> <br />money exigencies and demands of the city for the current year. <br /> <br />be fixed at least two clays after the meeting of the Council at <br /> <br />which the accounts are approved. <br />