CHAPTER IX.
CITY AUDITOR.
Sec. 104. Auditor—his election and term.
The Council shall elect one City Auditor who shall hold his
office for two years unless sooner removed.
Sec. 105. Same—general duties.
The Auditor shall superintend the fiscal concerns of the city,
and shall manage the same in the manner required by the ordinances
and resolutions of the Council.
Sec. 106. Same—his books, accounts, etc.
He shall keep a regular set of books, in which shall be opened
and kept as many accounts under appropriate titles as may be
necessary to show distinctly all the estate and property, whatsoever,
real and personal, vested in the city by law or otherwise,
and of trusts in the care of the same; all funds due and owing
by the city; all receipts and expenditures in the various departments
of the city government, and all appropriations made by
the Council and the sums expended under the same, respectively.
He shall from time to time, as often as he may deem
necessary, or the Council may direct, suggest plans to the Council
for the management or improvement of the finances of the
city.
Sec. 107. Same—supervision over other officers.
He shall have the supervision and control of the fiscal concerns
of all departments and officers of the city, who shall collect,
receive or disburse the public moneys, or who are charged
with the custody or management thereof, and may, at any time,
require from any of them an account in writing of any or all
moneys or property of the city in their hands or under their
control; and he shall immediately, upon the discovery of any
default, irregularity or delinquency, report the same to the
Council.
Sec. 108. Same—quarterly reports.
He shall make a quarterly report to the Council, through the
Committee on Finance, at the end of each fiscal quarter, of the
public accounts of the city, and the trusts in its care, exhibiting
all the expenditures of the city, the sources from which the revenues
and funds are derived, and in what manner the same have
been disbursed; each account to be accompanied by statement
in detail, in separate columns, of the several appropriations
made by the Council, the amount drawn on each appropriation,
and the balance standing to the credit or debit of the same.
Sec. 109. Same—annual report and estimates.
The Auditor shall make out and deliver to the Finance Committee
of the Council, for the use of the Council, at its first
regular meeting after the close of each fiscal year, a full and
detailed statement of all receipts and expenditures during said
year. The said statement shall also detail the liabilities of the
city, the requirements for the current fiscal year and the estimated
resources available therefor, the condition of all unexpended
appropriations, the balance of money remaining in
the treasury, with all sums due and outstanding, the names of
all persons who may have become defaulters to the city, and
the amounts in their hands unaccounted for, and all other things
necessary to exhibit the true financial condition of the city. He
shall, in said report, class the different objects and branches of
the city expenditure, giving, as nearly as may be, the amount
required for each; and for this purpose he is authorized to require
of all city officers and heads of departments their statements
of the condition and expenses of their respective departments
and offices, with any proposed improvements, and the
probable cost thereof, of contracts already made and unfinished,
and the amount of unexpended appropriations of the preceding
year.
He shall also report the amount of bonds and city debts payable
during the year, when due and where payable, and all other
things necessary to enable the Council to understand fully the
money exigencies and demands of the city for the current year.
Sec. 110. Same—examination of claims, drawing of
warrants, etc.
He shall examine all claims and demands for or against the
city, and no money shall be drawn from the treasury or paid to
any person, unless the balance so due or payable be first audited,
adjusted or determined by the Auditor and approved by the
chairman of the department in which the expenditure was
made, and he shall hold said bills or accounts as his vouchers.
He shall submit all accounts so audited and approved, except
bills for freight or for provender for keep of horses in the
several departments, to the Council for its approval. All accounts
so approved by the Council shall be paid by the Auditor
by drawing his warrant on the Treasurer, countersigned by the
Mayor, stating to whom payable, on what account, and the
particular fund or appropriation from which the same is payable;
and no money shall be drawn from the treasury except
upon the warrant of the City Auditor as aforesaid. In no other
case shall any warrant be drawn by the Auditor for the payment
of money unless the same is authorized by some ordinance
or resolution of the Council, making a special appropriation to
the person or department in whose behalf the same is drawn.
Sec. 111. Same—warrants for salaries of city officers.
Upon the last day of each month, or not more than three days
prior thereto, the Auditor shall draw a warrant to each officer of
the city who receives a fixed annual salary, a sum equal to one-twelfth
part of such salary.
All officers or employees receiving their salary or wages weekly
shall be paid by the Treasurer weekly and the Auditor will make
a warrant to the Treasurer at the end of each week for sums so
paid.
Sec. 112. Same—to fix pay day.
The Auditor is hereby authorized and directed to fix a pay
day, on which all persons or firms having claims against the
city will be entitled to receive their warrants. Said pay day shall
be fixed at least two days after the meeting of the Council at
which the accounts are approved.
Sec. 113. Same—annual settlement with treasurer.
The Auditor shall, within sixty days after the close of each
fiscal year, make an annual settlement with the Treasurer, said
settlement to include all taxes, licenses, gas, water and such
other bills and revenues as may be properly chargeable to him
for the previous fiscal year. Said reports shall show the amount
of money collected by the Treasurer from the several departments
and the amount of uncollected bills rechargeable for the
ensuing fiscal year. Said report shall be submitted to the Finance
Committee of the Council for examination and approval
and spread upon a book kept for that purpose.
Sec. 114. Same—publication of monthly disbursements,
and annual reports.
The Auditor shall prepare as soon after the close of each
month as may be practicable, a statement showing the expenditures
for the previous month, showing the amount of each
warrant, to whom paid and for what incurred, and the departments
to which the said warrants are chargeable. Said report
shall be published for three consecutive days in some newspaper
of the city, or in such other manner as the Council may prescribe.
He shall also have published in such manner as the
Council may prescribe the annual reports as provided for in section
109 of this chapter.
Sec. 115. Same—secretary of the sinking fund.
It shall be the duty of the Auditor, as one of the Sinking Fund
Commissioners, to act as secretary of said commission, and to
keep such books and records as may be necessary to show a
complete and detailed account of the transaction of said commissioners.
Sec. 116. Same—general duties.
The Auditor shall perform such other duties as are or may
hereafter be required of him by any ordinance, resolution or
act of the Council. He shall be paid a salary to be fixed by the
Council, which shall not be diminished or increased during his
term of office.
