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