HomeMy WebLinkAbout09/04/1934 Board of Public Works MInutes►,...- .
M onday, August 27th . , 1934.
The Dor-rd approved pay roll claims in the sum of "5,501,47 end hereby orders
City Uontroller to pay same,
The '�-oerd also approved claims for various departments in the sum of 9,300.
and hereby orders City Controller to pay same as soon a s possible.
=,Jeetinp ddjourned at 4-30 P. Y.
E
At test:
' e c re t =-ry
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *� * * 1 911
Tf�'STD G u "TrtRI-I
TLa,, .��PTE��.�.::r 4 t h. . , 1934. I!
Due to the feet that Labor Day, a legal holidev, fell on = one.ay, September
3rd., 1134, the reguler meeting day of the Board of Public `{forks, the weekly meeting
of the Board was held on Tuesd.ay, September 4th. , 1934, at 3 P. 1. All members present
LAinutes of meeting held Ik=onday, rsuFust 27th., 1934, read and approved. 1.r. W. S.
Tmore, City Engineer, was present and also Fiilli�:m F. Quz.11s, superintendent of the
City l'-leetricel Department, was present.
k copy of the contract for street lighting as submitted by the Ind iene. and '
1=ichipan Electric Company was riven to i=r. walls for his inspection and reco rendation
The monthly report of vaults at the City Cemetery was filed by C. D. Kise,
Sexton, and. ordered pleced on file.
The following report of the City Cemetery as ordered by the Boerd a short
time apo, was read. and ordered -�)leced on file. report is as follows: i
INVE.STIGAT TON
TO., YR. ?711.1-S' 14 1'10RE : J•UNE 27, 1934
In Ee : •
The City Cemetery
( Sys t er of Ac co unt s )
(Analysis car, Discussion)
By
TT. YELLEY
Ti' : CITY f"-W' i,r"ERY
S CtT I- ?j I31--I D
INDIAKA
The Board of Public Works, of the City of South Bend, Indiana, eppreciating,
the feet thet th4a present term of Administreting was draw inp to a close end wishing to
have all d exo_rtmen is under its jurisdi tion in first c D7 ss condition ition wh the new did-
ministration is seated in office the f i rst of this coming year, ,appointed F r. tyilliam
`oore, pity Engineer, to take under his attention and. advisements, the workings of the
several departments.
,-pparantly the Board. of Public V4orks was dissatisfied with the present system
of accounts as employed pertaining to the transaction of the City Cemetery's business.
Mr. Ypore, therefore, ordered Mr, Willie* Kelley to institute an investigation of this
•
•
TLMSP Y, SEP TETMER 4th . , 1934
59
(City Cemetery Report continued)
1 department; and if facts disclosed a looseness in the eccount n�, to instell e simplif-
ied accounting system..
. IYVE:STTGATION AID ANALYSIS
Information relative to the City Cemetery is found from f our d i f f erent sources: The
Sexton, Mr. Kise, of the City Cemetery; The City Uontroller, T.'r. 1,'cErlain; 1�'iss Turner,
of the Board of Public Works; and. the City Treasurer, =:"r. Campbell.
Titer. Kise, City Sexton:
14r . Kise keeps records of or ipina l entry in a Puchase Journal, Day Journal, and Cash
Receipts. Investigation disclosed that these are kept up to date. lie has the purchasen
of vauls, and various implements, such as shovels, lawn mowers (hand), garden hose,
etc.,. Fe purchases grass seed, office supplies, sand, cement, (,revel snd lumber for
cur binp. He keeps d.upli ce to copies of all invoices and the receipt s for same. His
invoices 'are first O.K.'d by him, and forwarded to the Board of Public 4i-orks, together
1ith an attached claim for payment.
The ray Journal has a. record of all daily transactions grade throup"Iti his office.
• Bis Cash Book is an itemized book of entry of all monies received and desposited in
the Bank account by him. Periodically, each month, these monies are with drawn and
redopisited with the City Treasurer; who in turn, issues two receipts, one of which
is liven to the City Controller, and the other retained by I�,`r. Kise. These duplicate :-
receipts Yr. Kise has filed in a very orderly fashion. The monies as collected by the
Sexton are for the care of lots, burials and va.ults,* As he collects the money, he
issues the customer a numbered receipt, of B:rich he retains a copy for his file.
Should a party wish a "Perpetual Care" of a lot, 17r. Kise gives them an ord==r which
contains the number of the lot, the number of s^usre feet in the lot, end the name in
which the lot is recorded. This '-:e signs and gives to the customer, i,.,ho presents it to
the City Controller; who in turn receives the payment. The City Controller then issues
the customer a "Perpetual. Care" receipt, end Iar. Kise receives a duplicate.
Y�r. Vise also lies in his possession a ledger pettaininp only to '*Perpetual Care" of
Lots. This contains the number of the lot, name of the one who ordered same, payments,
etc.
The other books as kept by I-ar. Kise, the Sexton, are: A Time Dood , Deed Book, and
�I Burial Book. The Time Book is a record of the labor employed at the City Cemetery. The
I Deed Rook is 2. directory of the various lots. The Burial Book is an index to ell
j burials, containing the names of the deceased, the date of death end burial, and the
li cause of death; together }r.,ith the lot number and data necessary to disclose any burials.
All lots, comprising about thirty-five acres of ground, in the City Cemetery are sold:
end have been for a number of years.
THE C IT v CONTROLLER:
Fe pays the claims as foi�arded to his office from Yiss Turner, after the approval
by the Board of Public AY orks . He maintains a record through"-. receipts, of ell monies
received. -r deposited from. the City Cemetery's source. Ye also inssues the "Perpetual.
Care" orders for the lots.
TT'y C I my TRF. e; SURER :
. i Fie receives the monies from the City Sexton and the City_ Controller which he deposits
j in the City Cemetery 1aintenance Fund.
THE BOARD OF 'ORTKS-I.1ISS TURFIER
This department handles all invoices end claims as presented by the Sexton for pay-
ment of purchases. These are passed upon by the Board and for�erded to the City Con-
troller's office for payment.
DISCUSSION
D T S C OURSE
The S-%ystem of Accounts, as in use at the present V_me, pertaining to the City
Cemetery, have been in use for a. number of years. These records of entry have been
approved bnd passed upon by the State Board of Accounts, who claim that they are the
most simplified and accurate records in use.
To install e new set of books for the accounting part of the City Cemetery's business
in this instance, would be duplication, v hidh always entails added- expense, and paste of
time and enemy.
I
A new system of accounts would entcail the following: a full time book-keeper, and
• ,s simplex form of aecountinp as used in most business institutions, i. e., a General
=ledger, Accounts Receivable and Accounts Payable.Ledr. These could be compiled in one
book. A second book would. contain the various Journals, such as Invoice, Cpsh received,
checks issued, and the Ceneral Tournal; together with the Statistical Reports and analy-
sis, and Bank statements. Should a book-keeper assume these duties, they would either
Tuesday,, September 4th. , 1934.
conflict with those performed, and already paid for, by the City "treasurer and the City
Controller, or be mere duplica ti on of the duties done by the above naned. If, this
new system was installed simply for a matter of record to be easily accessible to an
inquiring party, these rec,�rds as kept at the present time can be procurred immediately
upon request.
Therefore,: because the present system as in vogue is approved and performed to the.
satisfaction of the State toerd of Accounts; and all data pertaining, to such is easily
accessible aid quickly compiled, the additional expense involved in installing a new
system would be merely duplic^ti nr, with no added benefits derived, I do not believe
that a new system, the means oaf *hich would . not justify the ends.
Signed Gilliam F. Kelley."
i
By unanimous vote, the B,' and adopted. tl�o f ollo� inp :Re o lut i on:
T
°try unanimous vote, the Board hereby orders that during the year 1934, City Engineer,
77. S. Moore, shall receive the sump of 404,000.00 pa- -ra.ble from Track Elevation Fund, end
shall be retroactive as of January 1, 1934. This amount shall be paid in addition to
the City Engineers regular salary as authorized by law and out of which he shall pay
his necessary assistants.
By unanimous vote, the Eoard hereby orders that during the year 1934, i=azel A. Turne
Clerk of the hoard of Public `orks shall receive the sun of �1,200.00 payable from
Track Elevation Fund and shall be retroactive as of January 1, 1934. This amount shall
be paid in addition to the Clerk of the -board of Public corks' regular salary aS� author
ized by law and in accordance v:.ith the authority of Track Elevation nets of 1925call-
ing for necessary clerk in connection vritE, `-Wrack -Z'levetion." s
The above orders were issued and. signed by Dick Johnson, Anton 7,mudzinski and Ralph `_
T'. Kuss, members of the Board of Works.
The t oa rd approved c la ims for ver i ous departments in the sum of $367.23 and -hereby
orders City Controller to pay same.
The hoard approved a claim in favor of R-. S. 1-oore31 City Engineer, in the sure of
$2,666.66, and. Hazel . Turner, Clerk of Board of ,forks, in the sum of 800.00, totaling
,466.66, for track elevation expense and hereby orders City Controller to pay same
out of Tra c k Elevation Fund.
The Board approved a. renewal certificate for Excavation Eond in the sum of $1 000.00
in favor of Coheen Plumbing &1 -'eating `'o., si °ned by Employers Liability Assurance
� orpora.tion.
Leetinp adjourned at 5 P. IT.
Att st:
e cy
•
•'
0
�j