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TLMSP Y, SEP TETMER 4th . , 1934
<br />59
<br />(City Cemetery Report continued)
<br />1 department; and if facts disclosed a looseness in the eccount n�, to instell e simplif-
<br />ied accounting system..
<br />. IYVE:STTGATION AID ANALYSIS
<br />Information relative to the City Cemetery is found from f our d i f f erent sources: The
<br />Sexton, Mr. Kise, of the City Cemetery; The City Uontroller, T.'r. 1,'cErlain; 1�'iss Turner,
<br />of the Board of Public Works; and. the City Treasurer, =:"r. Campbell.
<br />Titer. Kise, City Sexton:
<br />14r . Kise keeps records of or ipina l entry in a Puchase Journal, Day Journal, and Cash
<br />Receipts. Investigation disclosed that these are kept up to date. lie has the purchasen
<br />of vauls, and various implements, such as shovels, lawn mowers (hand), garden hose,
<br />etc.,. Fe purchases grass seed, office supplies, sand, cement, (,revel snd lumber for
<br />cur binp. He keeps d.upli ce to copies of all invoices and the receipt s for same. His
<br />invoices 'are first O.K.'d by him, and forwarded to the Board of Public 4i-orks, together
<br />1ith an attached claim for payment.
<br />The ray Journal has a. record of all daily transactions grade throup"Iti his office.
<br />• Bis Cash Book is an itemized book of entry of all monies received and desposited in
<br />the Bank account by him. Periodically, each month, these monies are with drawn and
<br />redopisited with the City Treasurer; who in turn, issues two receipts, one of which
<br />is liven to the City Controller, and the other retained by I�,`r. Kise. These duplicate :-
<br />receipts Yr. Kise has filed in a very orderly fashion. The monies as collected by the
<br />Sexton are for the care of lots, burials and va.ults,* As he collects the money, he
<br />issues the customer a numbered receipt, of B:rich he retains a copy for his file.
<br />Should a party wish a "Perpetual Care" of a lot, 17r. Kise gives them an ord==r which
<br />contains the number of the lot, the number of s^usre feet in the lot, end the name in
<br />which the lot is recorded. This '-:e signs and gives to the customer, i,.,ho presents it to
<br />the City Controller; who in turn receives the payment. The City Controller then issues
<br />the customer a "Perpetual. Care" receipt, end Iar. Kise receives a duplicate.
<br />Y�r. Vise also lies in his possession a ledger pettaininp only to '*Perpetual Care" of
<br />Lots. This contains the number of the lot, name of the one who ordered same, payments,
<br />etc.
<br />The other books as kept by I-ar. Kise, the Sexton, are: A Time Dood , Deed Book, and
<br />�I Burial Book. The Time Book is a record of the labor employed at the City Cemetery. The
<br />I Deed Rook is 2. directory of the various lots. The Burial Book is an index to ell
<br />j burials, containing the names of the deceased, the date of death end burial, and the
<br />li cause of death; together }r.,ith the lot number and data necessary to disclose any burials.
<br />All lots, comprising about thirty-five acres of ground, in the City Cemetery are sold:
<br />end have been for a number of years.
<br />THE C IT v CONTROLLER:
<br />Fe pays the claims as foi�arded to his office from Yiss Turner, after the approval
<br />by the Board of Public AY orks . He maintains a record through"-. receipts, of ell monies
<br />received. -r deposited from. the City Cemetery's source. Ye also inssues the "Perpetual.
<br />Care" orders for the lots.
<br />TT'y C I my TRF. e; SURER :
<br />. i Fie receives the monies from the City Sexton and the City_ Controller which he deposits
<br />j in the City Cemetery 1aintenance Fund.
<br />THE BOARD OF 'ORTKS-I.1ISS TURFIER
<br />This department handles all invoices end claims as presented by the Sexton for pay-
<br />ment of purchases. These are passed upon by the Board and for�erded to the City Con-
<br />troller's office for payment.
<br />DISCUSSION
<br />D T S C OURSE
<br />The S-%ystem of Accounts, as in use at the present V_me, pertaining to the City
<br />Cemetery, have been in use for a. number of years. These records of entry have been
<br />approved bnd passed upon by the State Board of Accounts, who claim that they are the
<br />most simplified and accurate records in use.
<br />To install e new set of books for the accounting part of the City Cemetery's business
<br />in this instance, would be duplication, v hidh always entails added- expense, and paste of
<br />time and enemy.
<br />I
<br />A new system of accounts would entcail the following: a full time book-keeper, and
<br />• ,s simplex form of aecountinp as used in most business institutions, i. e., a General
<br />=ledger, Accounts Receivable and Accounts Payable.Ledr. These could be compiled in one
<br />book. A second book would. contain the various Journals, such as Invoice, Cpsh received,
<br />checks issued, and the Ceneral Tournal; together with the Statistical Reports and analy-
<br />sis, and Bank statements. Should a book-keeper assume these duties, they would either
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