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HomeMy WebLinkAbout10/11/1926 Business Meeting1 �l October llt h,1926. The City Commission-met in regular session,Mayor Dudley and Commissioners-Hed.ges. and Traub voting aye on-roll call. Moved. by Dudley,seconded by Hedges, that the minutes of the regular meeting of Monday, October 4th,1926, and adjourned meeting thereof be approved as read;carried,Dud.ley,Hedges and:- Tra,.tib" vot ing aye- on- roll call. ORDINANCE NO.A "1008,ent.itled: "An Ordinance -pr,oviding.fo.r. the construction of a Portland. cement,concrete.sidewalk.upon a certain street in the City of Yakima,establishing a Local Improvement District, providing a -me t'hod of -payment therefor and -creati°ng. a special fund." was. tat roduced. -by - Dud ley' and., read by--the. City -Cle rk . - Moved by -Hedges.; second.ed-• by-: Dudley, that Ordinance No .Am 1008- be : passed: to. ,.i.ts second. read. in� and.. read by title only;carr.ied, Dud. ley,Hedges', and �T >raub voti-ng:, aye, on: rol -'ca11 Moved. by Hedges, .seconded ,by-Dudley; that Ordinance°�No.,A�1008,be passed to- its third reading and --read in full; carr.ie.d;Dudley-, Tie dges and- Traub.•voting .aye, on -roll. call.. Moved by Hedges, seconded by Dudley,that Ordinance NO.A -1008 be passed•,as finally read; carried, Dudley, Hedge s.. and..,Traub voting aye-on roll call. Moved by Traub, seconded by Hedges, that the City Clerk is hereby authorized to give notice t6--c:o.ntract-or.s for constructing a� sidewalk 6--feet in width along the east side of North Fourth Street from E Street.to F Street.in Local Improvement District No.429, by publication as .required by, law;said. bids to-be received on Monday,October' 25th,1926-, at 10 o'clock. A.M. carried- ,Dudley,Hedges and Traub voting aye -on roll. -call. Moved by Traub, seconded ,by Hedges , that the application of Halstead . &. -Noel, contractors, for an extension, of time to. complete the improvement. in .Local Improvement- District .No.425 and Local Improvement District No-426; and said application -i6 hereby granted. for period of thirty days from this date;carried,Dud.ley,Hedges and. Traub voting aye on roll call. ORDINANCE NO.A -1009, entitled: "An Ordinance providing for the appointment of certain officers employees,clerks and. assistants in the Water Department of the City of Ya kima,Washington, providing for bonds.to be given by said officers,employees and assistants,providing for the payment-of the cost . thereof, and • declaring a•n.- ernergency!' , was-introduced.-by -by Dudley, and. read.. by the City Clerk. Moved by Traub,seconded by Dudley, that Ordinance No.A -1009 be passed to its second reading and read by title only;,carried,Dudley-,Hedges and Traub voting aye on. roll call.. Moved by Traub, seconded by Dud.ley,that Ordinande No-A-1009 be passed- bo.its third. reading and. read in. f ull;.carried, Dudley, Hedges and..T.raub voting. aye 'on roll. call. Moved by Traub, seconded by Dudley,that Ordinance No.A -1009 be passed as finally read; carried,Dudley,Hedges and Traub voting -aye on roll call. RESOLUTION NO.B- j004,WHBREAS, by Ordinance No-A-988 a Water Department for,the. City of Yak Washington,was established,.and WHEREAS, it is necessary that said Department be organized and that rules and regiulatio be adopted for the regulation thereof; . NO171,THEITOFORE, BE IT RESOLVED BY THE CITY CCkUWIISSION.OF THE CITY OF YAKIMA, WASHINGTON: That the organization, application for service installation and routine of operation for the Mater Department of said City,hereunto attached and.made a part of this Resolution, be and the same is, hereby- adopted. PASSED BVI THE CITY COMMISSION this 11th day of October:,1.9.26. Wm. B.Dudley:',.. Mayor Attest: Elva B. Kramer, _ Deputy City Clerk. Moved by Dudley,second.ed by Hedges, that Resolution No-B-1004 be adopted as read;carried, Dudley,Hedges and. Traub voting aye on roll call. ORGANIZATION. City Commissioners ..In the.organizat.ion and as shown,on_the diagram attached hereto, the City Commissioners occupy a position.equivalent to a board of directors, who have been elected by the stock holders (citizens), They shall establish rules and regulations for the Department and have entire- control and juri- sdiction over the.ent.ire organization. City Clerk. The City Clerk shall receive all claims against the Department after they have been O-K'd by the-Department; file and present them to the Commissioners to be acted upon, and when allowed- issue the warrants,and keep proper:: records thereof, and also shall keep records of the proceedings of the Commissioners and otherwise act as their secretary, all of which are now regular duties of the City Clerk. City Attornt The City Attorney shall prepare all Department Ordinances and notices, give legal advice to the Commissiohers and the Department, and tend to all court proceedings for the Department. U ME October llth,1926. City Treasurer. All payments for water services and other services rendered or materials sold shall be made to the City Treasurer and the Treasurer shall be custodian of all Department funds :and shall honor all warrkdnts issued against such funds. Clt.y Engineer. Under the supervision of the City Commission, the City Engineer shall have charge of all special construction, such as contract work, the cost of which is kept separate from the-regular accounts of the Department. - o Superintendent. The Superintendent shall be appointed by the City Commission in the manner and under the conditions provided by Ordinance No.Am988 and. the duties of said. Superinten- dent shall be those described in said. Ordinance and he shall have direct charge of and"-' be responsible for all the following officials or branches of the Department. Order Clerk. Subject to approval of the Superintendent, the Order Clerk shall receive all applications for Service Installations, for eater Services and. for Water Services to be discontinued, and shall esti #iate the cost of said Service Installations, and shall see that the proper deposits for said.,Applications are made to or refunded by the City Treasurer and shall make out. receip.W. for the deposits made with the Department; all com- plaints shall be referred to the Order Clerk who shall adjust them when possible, or in turn refer them to the Superintendents and through the Order Clerk all Service Orders, - Operating Orders,19ork Orders, Hydrant Orders,Purchase Orders,and Sales Orders shall be issued. Pumping and Chlorination..: As pumping and chlorination is now attended to by the Pacific Power and Light Co. by agreement, those operations "shall be under the direct supervision of the Superintendent. General Foreman. Under direct supervision of the Superintendent, the General Foreman shall have direct charge of the °operation and maintenance of the source of water supply and collection, the water transmission -and reservoirs; he shall also have charge.of maintenanc of the distribution system ( mains ,hydrants,services,meters,and buildings) where more labor is required the =.n can be supphied by the regular operating force, and also of all replace - ments,extensions and installations -of new service. .The General Foreman shall also.have authority over the Meter Foreman where necessity requires. Ye t e r - Foreman . Under-direct supervision of the Superintendent, the bleter Foreman shall have charge of the operation of the distribution system (meter repairs and. replacements, re- reads,investigations, turn ons and. turn offs, hydrants,.flushing of mains, and the inspection of sewer flush tanks and private fire services.) And the 11eter Foreman shall also look after such maintenance of the distribution system as can be accomplished by the regular operating force. r Storekeeper. The Storekeeper shall receive all material and supplies (except stationery and offi.cefurniture and other office supplies and equipment) and shall issue such materia and supplies to the different-branches of the Department as.requisitioned, or as otherwise authorized by the Superintendent or Order Clerk, and shall keep proper reco -rds thereof and supervise the taking of inventories on the first of each year or when otherwise called. The S- t-orekeeper s_all also act as Timekeeper as may be required. Auditor-. . Under Supervision of the Superintendent, the Auditor shall attend to all accounting -in .the manner. prescribed- by the "Bureau of Inspection and Supervision of Public 'Offices of Washington" in its book entitled "Uniform Classification .o.f, Aceounts for Municipal dater Utilities ", for -Class "A." Utilities, and shall furnish all financial in- formation required by the- Superintendent for reports to the City Commission and. State Bureau. The Auditor shall also have charge of the Billing Clerks and Meter Readers. Bonds. The different officials and employees shall furnish bonds conditioned. for the faithful discharge of their official duties, the premiums for which shall be paid from funds of the Department as follows: Superintendent $5,000.00 Assistant Superintendent 3,000.00 Order Clerk 2,000.00 Auditor 5,000.00 Storekeeper 2,000.00 General Foreman 1,000.00 Meter For.ennan 1,000.00 Head.Billing Clerk 1,000.00 Meter Readers 1,000.00 Inspectors 1,000.00 Approved: Charles F.Wilson, City Engineer. Dated Oct- 4,1926. Respectfully .- s.ubmi tt-ed, G.e o . W. Be eman Auditor. N.A.Gilman Assistant City Engineer. I. 1 1 1 1 44.E October llth,1926. APPLICATION FOR SERVICE INSTALLATION. 1. Application Application -for Service Installation shall be made through the Order Clerk and shall be made in duplicate using Form 1, Application for Service Installation. Appli- cation for Service Installation. Application-can only"be signed by the--property owner or his duly authorized:.agenta The duplicate copy- of this application is for the applicant and the original is to be kept by the eater Department and filed by the Auditor according to house number and-- street or according to property description and all other papers concerning this service shall be put in this file. 2. Estimate. In filling out application for Service Installation, the Order Clerk shall ascertain if a part of the acti;al cost of the installation is to be paid by the applicant. Form 2, Cost of Service- Installation, which is in triplicate, shall be used to estimate the amount to be paid. by the applicant. The original and two copies shall be left in the pad until the final or actual cost is calculated. 3. Receip t. The applicant shall pay to the Order. Clerk the amount estimated, for which the Order Clerk shall write a receipt using Form 3 which is in triplicate, the original for the applicant. The money shall immediately be delivered to the City Treasurer who shall sign.the duplicate and triplicate receipts. The duplicate should be delivered to the Auditor, who:-.will file it with the application mentioned in paragraph (1) above. The - triplicate should be retained by the Treasurer as the basis for entry on Form 99, "Cash Book Receipts ", as a credit to General Ledger Account L20, "Special Deposits ". On receipt of Cash Book,by the Auditor the amount of the deposit should be posted to a Form 95, "Abstract of Debits and Credits to ". 4. Connect Order. After the application for service has been made, the Order Clerk shall fill out Form 4,Service Order, which is in duplicate, and send the original to the General foreman, t) the duplicate always remaining in the pad. The foreman shall-assign-the-work-and the employee put -in charge shall then obtain from the Storekeeper, the meter °and other material required and. shall sign a requisition for such material,using Form 61 which is in duplicate, the original to be kept. by the employee, the duplicate by the Storekeeper4 When meter is taken froin the meter department, the proper information shall be entered on the Meter Order. The employee shall then complete the installation-and enter hi.s data on the Service Order and also draw a.-sketch on the back of the order showing the details of-the installation. Any.material not used. shall be .returned to the Storekeeper and credit received on the requisition. The Service Order and the Requisition on Storekeeper shall then be returned to the Order Clerk who shall fill in-the duplicate of the Service Order with' the information so far entered on the original order and then send it to the Billing Clerk who shall enter the date required by him on his-records and return it to the Order Clerk who shall complete filling the duplicate and deliver it to the Auditor to be filed. 5. Actual Cost. Upon receiving the Requisition for Material on the Storekeeper the Order Cleric shall calculate the actual cost of the installation, again using Folm 2, "and obtain the amount of labor from the labor reports which are turned in daily. The ,Ord.er Clerk shall send the original and duplicate of Form 2 to the Auditor. 6. Collections. If Fozrn 2 shows that an additional amount is to be collected from the consumer, the Auditor will prepare a Bill Collectible in triplicate, showing the gross charges, *less the deposit, and the net amount to be collected. The distribution on the Bill Collectible should be as follows: Debit Account-L20, 11specia.2 Deposits" with the amount of the deposit; Credit Account A87, "Miscellaneous Work in Progfess ", with the'propor- tion of the actual labor and material which is <to be collected.; Credit Account 0106, "Superintendent ", with the 15% ad.d.ed to' labor; Credit Account G145, "Store Expenses", with the 15% ad.d.ed to material. Bill Collectible should. be registered in Form 97, "Register of Bills Payable, Bills Collectible and Department Bills," and then posted to Form 106, "Record of Bills Collectible," The original bill should be mailed direct to the consumer, the duplicate filed with the application and. the triplicate filed in a Bill Collectible file in audit number order. The distribution should be shown only on'the duplicate and triplicate copies,, 7. Refund.. If Form 2 shows that a refund'is due the consumer, the Auditor shall prepare a claim, in duplicate, the original of which should be mailed to the.consumer for execution, and the duplicate filed with the application. Distribution should be the same as in the preceding paragraph. Claims should be executed by theconsumers and returned to the Water Department, where they will be certified by the Auditor, posted to Form 96, "Record of Bills Payable,"-registered in Form 97, "Register of.,Bills Payable,Bills Collectible and Department Bills," posted to Form 95, "Abstract of Debits and. Credits to ", and registered in Form 98, "Registered in Form 98, "Register of Warrants ", after which they will be trans- mitted, together with Form 98, to the City Clerk, who will issue the wcirrants in the regular way. 444 Evil Detail Map. October llth,1926. A sketch showing detail information regarding the service installation shal also be made on a card Form 5 and filed with the application.' APPLIC^TION FOR MATER SERVICE. 1. Application Application for Water Service shall be made through the Order Clerk and shall be made in duplicate using Form 21. Application for Water Service can' be signed. only by the owner, his duly authorized. agent or by the tenant or occupant. -The duplicate is for the applicant and the original is to be kept by the Water Department and filed. by the Auditor according to *house nurlber and. street or according to property description. 2. Receipt . When an application for ,later Service is made, the Order Clerk shall obtain from the applicant the proper amourit of money to be held by the Water Department as a deposit to secure payment of water charges for which, a receipt,Forrn 22, which is in triplicate, shall be made, the original being for the applicant. The,inone� %'shall immediately be delivered,to the C.it:y Treasurer who shall sign the duplicate and triplicate receipts. The duplicate receipt will be delivered. to the Auditor, who will file it with the application. The triplicate receipt will be retained by the Treasurer as the basis for an entry in Form 99, "Cash Book - Receipts," as a credit to Account L14, "Consumers Deposits," On receipt of the Cash Book, the Auditor will enter the amount of the deposit on a Form.95, "Abstract of Debits and Credit to " 3. Turn on Order. After the application for Water Service has-been made, the Order. Clerk shall fil out Form 4;Service Order, which-is in duplicate, and. send. the original to the meter foreman, the duplicate always remaining in the pad. The foreman shall assign the work and the employee put in cha - °ge shall requisition the required material from the storekeeper and. complete the work and. see that the required. information is given on the-Service Order in. regard 'to the meter. - Any material not used shall be returned. -to the Storekeeper and. credit received. on the requisition. The Service Order and Requisit on on-Storekeeper if any shell then'be delivered. to Order Clerk who shall fill in the duplicate with the informat i-.n entered: on• the original order and. then deliver it to the Billing Clerk who shall, enter the data required. by' him on his recored and return it_ to the Order Clerk who shall complete filling the duplicate and. deliver it toget -her with the requisition to tip, Auditor to, be filed-.. REQUEST FOR WATER SERVICE DISCONTINUED. All requests for Water Service to be discontinued shall be made through the Ordei Clerk on Form 23, and shall be signed by owner or his duly authorized. agent,. or by the tenant The•request shall state why the water service is to be discontinued. The Order Clerk shall issue a Turn Off Order, using Form 4, Service Order, on which it shall be stated why the water is to be turned off. The Order shall be 'sent to the meter foreman who shall assign the work and the employee who turns off the water shall read the meter and record reading on the Order which shall then be returned to the Order Clerk who shall fill in the duplicate with the information entered on the original order and then deliver• i•t to the Billing Clerk who shall enter the data required. by him on his .records,° r;.aking a note as to why the service is to be discontinued,. and, .return it to the Order Clerk who shall complete filling the duplicate and deliver it to the Auditor t'o.be filed. The Billing Clerk will then render a final bill covering all amounts unpaid to date_wa.ter is turned off. When a consumer makes application for a refund of his deposit,•a claim should be made out by the Auditor9 This claim should be first checked and O.K:ad by the Billing - Clerk t'o insure that all 13111s 'have been paid. Claim should. then be registered in Fonn 97, "Register of -Bills Payable, Bills Collectible and Depart.rient Bills, "posted to Form.95, "Abstrc mf Debits and Credits to ," registered in-Form 98, "Register_of Warrants," deliverer to the City Clerk for issuance of a warrant in the usual manner.. The distribution on the claim should. be to Account L14, "Consumers Deposits." When the warrant is paid.by the Treasurer it should be reported on Form 100,, "Cash Book - Payments." SERVICE ORDERS. Service Orders,Form 4, shall be used in connection with all new service install- ations where a meter is installed, all re- reads:, change of meters and. in all.instances where work is done on meters and the meter readings-required. All service orders shall be issued by the Order Clerk and sent to the meter foreman in all instances except when a new service ?. is to be installed, then it shall be sent to the..general foreman. On completion of the wort the order is to.),be returned to the Order Clerk who shall fill out the duplicate which always remains in the paid with the "information thus far posted on the order and the Order Clerk she then deliver it to the Billing Clerk who shall post the desired information and return the order to the Order Clerk who shall finish-filling in the duplicate and deliver-it to the Auditor to be filed. who shall finish filling in the duplicate and deliver it to the Auditor to be filed. OPERATING ORD}R . Operating Orders are to be used in connection with routine work,.such as invest- igations of complaints, inspections and. work not important enough to be classified as mainte, nance, but not for work where report on meter readings is required, as•a special from is provided for such work. All Operating Orders shall be issued through the Order Clerk on Form 41,Opergtin Order, which is in du;licate, the duplicate to always remain in the pad. Orders concerning supply and collection,supply transmission and the thawing of frozen services shall be sent to the General Foreman. Orders concerning services, other than frozen services, meters,:1 hyd.rants,flushing,flush tanks, and similar work shall be sent to the Meter Foreman. t 1 1 7H 1 1 J� i October llth,1926. The Foreman shall assign the work and. the employee put in charge shall upon com- pletion-of the work required report by use of the space provided on the Operating Order what was accomplished and the order shall be immediately returned to the Order Clerk who shall fill the duplicate and deliver i't to *the- Auditor -,who- shall enter the- required: data on his records and. file it. Any material required shall be obtained from the - Storekeeper and the employee obtaining such material shall sign a requisition,Form,61, which is in duplicate, the orig.ina to .be kept by the employee, the duplicate-by-the Storekeeper. 'Any•materials not used shall be returned to the Storekeeper and credit received on the requisition.. The-employee's copy of the requisition shall be attached to the Operating Order when returned to the Order Clerk. WORK ORDER. Work Orders are to be used concering maintenance,replacements done by force accour and. new installations, done by- force account, but not for installation of services and meterE or for• raintenance 'of fire -hy.drants • for which,. special -forms are provided. . All Mork Orders shall be issued through the Order Clerk on Form 42,Work Order, which is in duplicate, the duplicate always remaining in the-pad. Work Orders covering work which will require an expenditure of more than fifty dollars shall be approved by the Superintendent-,those which -will requ:i•re: an• expenditure of more than two, hundred, and. fifty dollars -shall. be approved-: by the, City Commiss =ion. . 'Work Orders together- with any blue prints and detail instructions. shall be sent to the Foreman who shall` assign. the work. Materials needed for the work shall be obtained as require.d.from the Storekeeper and the employee obtaining such materials shall sign requisitions, using Form 61, which are in duplicate, the duplicates to be kept by-the storekeeper while the originals shall immedia ly be sent t o .the, auditor. When work has been completed the foreman shall deliver the Work Order to the Auditor after inserting the date of c cmplet ion. The Auditor shall then complete his record and file the :Mork Order. HYDRANT 0 RDER , Orders conderning the maintenance of fire hydrants shall be issued. through 'the Order Clerk on-Form 43, Hyd.rant Order, which is in triplicate., The original .shall, be - sent to the foreman who shall assign the work and -the employee put in charge shall upon comple- tion of the work fill in the order, stating what was accomplished, and return it to .the Order Clerk-who.shall fill,in the duplicate and triplicate and send the duplicate to the Fii Chief and the triplicate to' the Meter Foreman. to•• be filed in their records. The original shall be delivered to the Auditor together with any requisitions for materials which were used in connection- with the order and the Auditor shall then enter the required. d.ata on his re.cord.s and file the order according to streets. HYDRANT CARDS. The details of each hydrant shall be described on a separate card and a sketch shall be drawn on the back ' of the card showing details of the hydrant, inst,: llat ion, and. the card filed according to the .location of hydrant on streets. Copies of such cards shall be furnished the Fire Chief and the Meter Foreman for their files as soon after installation of hydrant as possible PURCHASE ORDERS. Purchase Orders shall be issued only by the Superintendent or Order Clerk,using Form 45 which is in triplicate, the original to be mailed to the firm from which the pur- chase is to be made, the duplicate to be retained by the Water Department and the triplicate to be sent to the Storekeeper- or person who is to receive shipment. When shipment is received, the' storekeeper •or person receiving the order shall enter on his copy the quantit3 of material received and the date and when the order is completed of filled shall return the triplicate to the Order Clerk who shall obtain the O.K. of the Superintendent and deliver triplicate to the Auditor who. shall then draw a claim in favor of the firm from which the purchase was made.. If any material has to-be purchased. without an order the Order Clerk shall be called on the phone and the material given, the purchase number shall be given to the sales man and the .Order Clerk shall immediately mail the firm a Purchase Order covering same. EMPLOYERS' REPORTS. Employees' reports,Form 46, are for the convenience and. use of any employee of the Department to be used by him in reporting to the Order Clerk anything which he thinks should. be .attended to by the Department. SALES ORDER. Sales- Ord.ers,Form 47, are to be used. to authorize t-he, storekeeper to furnish material or labor to any film or individual such as in case of the sale of pipes,valves or other fittings that are of no further use to the Department, or of material or labor that can not be obtained otherwise than from the Department, or of material to employees of the Department. Sales Orders are in duplicate -and. are to be issued only by the superintendent of the Department. The original .*is to be delivered to the storekeeper, the duplicate to always remain in the pad. Upon receipt of the Sales Order the storekeeper is to fill out requisition Form 61 showing quantities furnished and obtain receipt thereon and send the original promptly to the Auditor quoting the ' Sales Order number. BILE COLLECTIBLE. In rendering statements.for Bills Collectible, except for water service,Form 48, "Bills Collectible ", sh.ou.Td be issued,by the Auditor to cover all labor,material or service rendered other departments,firms,individuals or employees, and should be prepared in 445 Le- October llth,1926. triplicate,viz., the origi.nal to be delivered or mailed to the debtor, the 'duplicate,to . be filed with the application, sale order or otherwise, as °directed,.and the triplicate to be filed in a Bill Collectible file, in consecutive-audit.nurlber order. The distribution, should be shown.on the-duplicate and.triplicate copies only. Bills Collectible should be registered by -the .Auditor. in Form 97, "Register'-of Bills Payable,Bills Collectible and., '. Department Bills," entries to the respective accounts abstracted in Form 95, "Abstract of Debits and Credits to ," and posted to Form 106, "Record of Bills:_Col,iectible." Bills collected-by the City-.Treasurer will be shown daily on -Form 999.1 "Cash Book - Receipts," from which the Auditor will daily post the date paid in Form 106, "Record of Bills Collectible:" At the close of each month the Auditor will draw off a list of all unpaid. Bills Collectible , which will constitute an analysis of Ledger Account..!'Bills Collectible" the-total of which should agree with the .balance in that account as-shown by the General Ledger. The collection of all bills should. be followed up to the end that all amounts due the Water Department may be received. promptly. MATERIAL REQUISITION. No material shall be taken from store stock except by requisition. The requi- sition shall be made out on Form 61 and. each article shall be described and the quantity and. price stated. The requisition shall show for what the material was issued, by whom the order was filled and on what date and shall be signed by the person.receiving. material. Any material returned -to the store shall be credited on the requisition. Requisitions are in duplicate, the original to be delivered to the Auditor as soon as possible and the duplicate to be kept by the .storekeeper. At the close of the mon the Auditor will number the requisitions consecutively and distribute them on Form.91, "Distribution Sheet for ." Form 92, "Department Bill ", will then be prepared, registered. in Fonn 97, "Register of Bills Payable,Bills Collectible and Departrent Bills," and entries made tothe respective accounts on Forms 95, "Abstract of Debits and Credits t0 to PRICE AND STOCK RECORD SHEETS. The Storekeeper shall keep a stock sheet,Form 62, for each type of material. Under debits and for-each shipment received. shall be .shown the amount of material received, the Purchase Order number, date received. and the unit price. Under Credits and in the monthly column, the .amount of material on hand at the _first of the month. shall be shown over the heavy line-, and. thereunder shall be sh -own the material as issued out during the month by requisition, thus always showing automatically the amount of material on hand. At the end o -f the, year or whenever an inventory is taken, the amount on hand. shall be checked against the inventory and any difference charged to profit or loss and the stock sheet shall show the amount of material on hand -as found by the inventory. Material shall be issued from store at- prices corresponding to the order that stock was received and. the shipments checked off accordingly. INVENTORY OF MATERIAL AND SUPPLIES ON HAND. At the first of the year or whenever called for the Department shall take an inventory for the purpose of showing the amount and value of the material and supplies on hand, for which purpose Fo xm 63 shall be used. In taking the inventory sheets shall first be prepared by taking the stock record sheets and entering on the inventory sheets the stock page number.,. the description of the-items and the price. -When .all the inventory sheets have been thus'prepared, and -the time for the inventory arrived., the different items shall be counted and the quantities entered, on the inventory sheets as prepared. Then the several values shall be deducted and the total value of-the material and supplies on hand ascertained.. DAILY LABOR REPORTS. Where emp.loyse s,are note working in crews each employee shall make out an individ ual daily labor report, using Form 64 and shall show the different-jobs worked on and the amount of time spent on each job. Where employees are working in crews.or gangs the fore- man shall make out a daily labor report, using Form 65,showing thereon the kind of labor, the location, the number of men and the total number of hours spent on each -class of work. All daily labor reports shall be delivered. to the Auditor as early as possible upon the following day. At the close of the month Daily Labor Reports will be.recapitulat on -Form 91, "Distribution Sheet for 2 i and covered by a Form 92, "Department Bill" the total.of which shall agree with the total pay rolls. The De partment Bill will be registered in Form 97, "Register of Bills Payable,Bills Collectible and Department Bills," and entries to the respective accounts entered on Forms 95, "Abstract of Debits and Credits t'o r. e REQUEST FOR PAYMENT OF LABOR. When an employee quits or is discharged, a request f o-r payment and an identifi- cation slip shall be made out by the foreman or timekeeper using Form 66 which consists of a notice to the:City Clerk that a claim has been requested to be issued in favor of an employee and a request to the Auditor to issue a claim in favor of the employee attached to which is a perforated stub providing for a sample of the employee's signature.... The notice to the City Clerk and request to the Auditor and stub for sample signature all bear the same serial.number. By placing a.-carbon under the notice to the City:Clerk the fore- man may fill in both the notice to the City Clerk and request to Auditor at the same opera - tion,except the number of hours the.employee has worked on the day that payment is.requeste which must be filled in seliarately and the foreman or timekeeper shall have the employee sign the stub to be used as a sample of his signature. The notice to the.City,Clerk shall be-given to the employee who shall present it to the City -Clerk in .order. to .obtain payment. The request to the Auditor with stub attached bearing sample signature shall be sent to the Auditor as soon as possible and the Auditor shall draw a claim in favor of the employee fox the amount due him and attach the stub with the sample signature, and deliver to the City Clerk who.shall identify the employee by the number on the stub and by the sample signature and. the signature the employee puts on the claim. Upon receipt of the request, the Audito shall complete the pay roll and enter the claim nurn.er thereon in order that there may be no chance of again issuing a warrant to+ cover the man's wages. The claim should be regis- tered on Form 98, "Register of Warrants," and delivered to the City Clerk for issuance of the warrant in the usual mannere ;h M 1 1 1 1 A October llth,1926. PRIVATE FI,RE SERVICE CARDS. For each priv.�n.te fire service there shall be a separate card and. whe he.. private fire service serves a building with more- than one- floor­or-a first- floor d a basement, there shall be 'a card for each floor and. the- basement's, On the back-of e card shall .be a sketch showing the installation of the fire service between the maiArding . the building• and. the details of the fire service within the building. Where the has a' basement, the card. for the basement shall show the de -tail of the service 'installation between' the main and.. the: building. Fire service cards shall be kept in loose leaf form in book covers. Each month all private fire services shall be inspected to see if seals on gate valves have been broken or if the fire, service has in any manner been misused and-the date of inspection and. condition of the seals shall be noted. upon tree .cards. SEAR FLUSH TANK INSPECTTON CARDS. There shall be a sewer flush tank inspection card for each sewer flush tank which is Forth 82. Eadh flush tank shall have a number which will correspond with-the number on the sewer-flush tank map.- The form provides for a• detail description of the installation of t-he -flush tank and for inspections. On the back of the card-shall be drawn..a detail sketch showing the location of the flush tank and its water connection with the main. Inspections shall show the amount of water delivered -to: the flush tank per minute and the estimated amount of water used-by 'the, flush tank per month as of date of inspection. Flush tank cards shall be kept-on file by the Auditor in loose leaf book covers. REPORTS FOR FLUSHING ITLA INS . 'All locations where mains are flushed shall be shown on a map and each location shall be numbered and the date of .flushing and any remarks shall be reported on Fo nn 83 accord.in to the numbers given on the map. These reports shall be delivered to the Auditor at the end. of each week. PAY ROLL Time worked... by employees should. be posted daily to Forms 90, "Pay-.Roll," which are kept in the office. At the close of the month or other periods for which pay rolls exten . pay rolls will be certified by the Department and the amount due each employee given a claim number and registered on Form 98, "Regi6ter of Warrants," and delivered. to the City Clerk, who will issue the warrants in the usual manner. The total of all payrolls issued by the Department will be covered: by a- Form 93," "Journal Entry Voucher ",cred.iting General Ledger Accounts L4, "Current Fund. Warrants Out- standing,LSI'Constructi.on Furld Warrants Out.standing," and General Ledger Account, "Pay Roll Deductions," for such deductions as are made from the pay of the employees, and debiting General Ledger Account, "Pay Rolls, "General Ledger Acco.unt,VPayroll Deductions," should be cleared by a Department Bill,Form 92,crediting the proper account, or by a claim in case the amounts so deducted are due other firms or individuals. Daily Labor Reports -hould be recapitulated on Form 91, "Distribution -Sheet fors,," the total of which should agree with the total of pay rolls. Form 92, "Department Bill," should then be prepared .crediting Ledger Account, "Pay Rolls,t/ and. charging the proper operating expense or other accounts. DISTRIBUTION SHEET FOR " Form 91, "Distribution Sheet for �," is to be used as'a working sheet on..whic to recapitulate monthly charges for labor and material. Forms 91 should be covered by Form 92, "Department Bill," which should be registered in Form 97, "Register of Bills Payable, Bills Collectible and Department Bills," and entries to the respective accounts abstracted. to Forms 95, "Abstract of Debits and Credits to DEPARTI,iIENT BILL. Form 92, "Department Bill," shall be prepared by the Auditor to cover entries to be made in the account's as 'follows: Distribution of labor Distribution of material issued,.- Interest Accruals Apportionment of salaries and wages Amortization of bonds and discounts or premiums Depreciation of plant and. equipment Bills rendered for water service. Clear. hg Account A87, "Miscellaneous Work in Progress," and charging Accounts P42, "Services;' and P43, "Meters" Miscellaneous entries covering adjustrnents,etc., Department Bills should be registered in Form 97, "Register of Bills Payable, Bills Collectible and. Department Bills," and.entries to the respective accounts abstracted on Forms 95, "Abstract of Debits and Credits to JOURNAL ENTRY VOUCHER. Forms 93, "Journal Entry Voucher," should be written up monthly in the General Journal Form 101. They should be issued to cover the total amount of warrants issued., as per Form 98, "Register of Warrant-s-," the totals shown on Form 97, "Register of Bills Payable, Bills. Collectible and Department Bills," and such other miscellaneous entries a=, are generally covered by an entry direct to the General Ledger. STATEMENT OF BILLS RENDERE-D F,'-)R WATER SERVICE. Form 94, "Statement of Bills Rendered for Water Service," should be rendered daily by.the.Billing Clerk,representing. the bills mailed out covering water service. The.total of Forms 94 should.-be recapitulated by the Auditor,monthly,on Form 91, "Distribution Sheet for �" and covered by a Department Bill, which should. be registered in Form 9'7, "Register of Bills Payable,Bills Collectible and "Department Bills," and entries to the respective accounts entered on Forms 95*, "Abstract of Debits and Credits to '' 4C48 October llth,1926. The amounts on the Department Bill should be debited to Account A 75, "Co. nsumers Accounts Receivable," and credited to the respective revenue accounts as shown-by Form 94. All of the amounts received by the-Treasurer covering bills for water service should be reported daily on.Form.99, "Cash Book Receipts." At the close of the month the Auditor should recapitulate the Cash Book and post the entries direct- t o . the- -General Ledger. At the close of the month the Billing Clerk should draw off a list of all unpaid amounts due for water service, and. the total thereof should agree with the balance in Account, "Consumers Accounts Receivable,." as shown by the General.Ledger. ABSTRACT OF DEBITS AND C�EDI TS TO Form 95, "Abstract of Debits and. Credits to should: be used by the.Auditor as a record by individual accounts and jobs and. any other detail of which it is desired to keep a record. Separate Forms 95 should be maintained for each Operating Expense account Operating Revenue account Construction account Construction job Issue of bonds Issue of interest - coupons Motor vehicle,showing expense of operation Unit 'of plant and equipment on which depreciation is accrued Ledger account of which it is0.desired to keep details, such as Account A87, "Miscellaneous Work in Progress,60 separately by service orders, "Consumers Deposits," "Special Deposits,'. etc., The balance as shown by Forms 95 should at all times be kept in agreement with the General Ledger. RECORD OF BILLS PAYABLE. All Bills Payable rendered against the Water Department should be.recorded as soon as received in Form 96, "Record of Bills Payable," separate sheets being maintained for each firm or individual. The bills should then be referred to the Storekeeper,Foreman or other officer or employee, for certification as to their correctness after which they should be returned promptly to the Auditor, who will cover them by a claim. All claims should be given a consecutive number, which number should be entered in the proper column on Form 96. Claims should then be registered in Form 97, "Register of Bills Payable, Bills Collectible, arid Department Bills," and where necessary abstracted to Forms 95, "Abstract of Debits and Credits to ." Claims should then be registered. on Form 98, "Register of Tiarrants,' and delivered to the City Clerk,who will issue the warrants in the usual manner, showing the warrant number in the proper column on Form 98,which latter is then returned to the Auditor. As-soon as Forms 98 are received back by the Auditor, -the warrant numbers should be posted to Form 96,thereby completing the record. REGISTER OF BILLS P'AYABI.E,BILLS COLIIICTIBLE AND DEPA= 'T117,1gT BILLS -FOM1 97 -This register is intended as the permanent detailed record of all debits and credit to accounts arising from Bills Payable, BillsnCollectible and Department Bills. Each clan; of documents should be given separate audit numbers and entered consecutively in Form 97. When all documents for the month. have been entered, the register should be footed and. a Journal Entry Voucher,Form 93,prepared,debiting and crediting the proper accounts. REGISTER OF'WARRANTS All claims against the Water Department arising from both Bills Payable and may Rolls should -be registered on Form 98 i.wiclaim number order. Forms 98 should be numbered consecutively,separate series of numbers being maintained for warrants chargeable to Current Fund and those chargeable to Construction Fund. Forms 98 should ac- company the claims to the City Clerk,who,after issuing the warrants will stamp the warrant number in the proper column and return the forms to the Auditor, where they will be maintained as a permanent record of warrants outstanding. Warrants when paid by the Treasurer should be reported on Form 100, - -'°Cash Book - Payments," from which source the Auditor will daily post the dates paid on Fonn 98. - At the close of the month the Auditor will draw off a list of all. unpaid. warrants, which will serve as an analysis of the account and. the aggregate of which will agree with the balance in the Accounts, "Current Fund. Warrants Outstanding," and "Construction Fund Warrants Outstanding," as shown-by the Gen.eral Ledger. CASH BOOK- RECEItPTS CASH BOOK ®PA)MEENTS Cash Book,Forms 99 and. 100, will be rendered by the Treasurer at the close of each day and transmitted. to the Auditor as early as possible the following mor.n-ing,showing all receipts cred.itable'and payments chargeable to the Water Department,and also the balance of cash on hand in each fund.' These sheets will be filed by the Auditor temporarily in a loose leaf binder and subsequently be permanently bound.. If the Treasurer so desires, they' may be prepared in duplicate and the dup.li.eat.e, retained by him as his record. All receipts and payments shall be listed in detail. The Auditor will post daily from the cash sheets to his detailed records. This work should not be permitted to become in arrears. At the close of eadh. month the Auditor will prepare a recapitulation,. by accounts, showing all receipts and payments for the month,using Forms 99 and 100 for the purpose. The totals will be posted direct to the General Ledger; the receipts as de.bits-to the proper Fund-accounts and as credits to other accounts involved; the payments will be posted as credits to the proper Fund accounts and as debits to other accounts involved. 1 1 I`. 1 1 A FJ October llth-,1926. GENERAL JOURNAL The General -Journal,jo nn 101, is--the channel through- which all entries 'shall be made to the.General Ledger,except those representing cash receipts and payments. Forms 93, "Journal Entry. Vouche-r;' shall be written up in longhand in the General Journal, .and the General Ledger - ..shall be posted therefrom. Each Journal Entry Voucher should,-be given-a,consecut-ive--riumber and this number shown in the General Journal. When accounts are posted from the General Journal to the General-,Led.ger, the General Ledger folio number should be indicated in the General Journal. GENERAL LEDGER The General Ledger,Form 102, should be kept--by' the Auditor and-all entries thereto made personally by him, if possible. Accounts should be opened in the Sheet, a sufficient number of pages being General Ledger should be from the General source. In posting the General Ledger the indicated opposite each entry. order number in which they appear on the Balance left for each account. All postings to the Journal and the Cash Book, and from no other folio number of the General Journal should be REVENUES AND E.XPL'NSES . Form 103, "Revenues and Expenses ", should be prepared, as soon as-the accounts for the month have been closed, from detail of�the respective accounts as shown by Forms 95, "Abstract of Debits and Credits to- The total credits to Revenues and the total charges to Expenses should agree with the balances in those accounts � as­ reflected by the General 'Led.ger. Copies should be furnished the Superintendent, the City Commission and such other officers as may be authorized to .receive: them. GENERAL BALANCE SHEET INCOME, AND PROFIT AND LOSS Forms 104 and. 105 should be prepared from the General Ledger as soon as the account for the month have been closed, and copies thereof furnished the Superintendent, the City Commission and.such other officers as maynbe authorized to receive them.- R'E�CORD OF BILLS COLLECTIBLE. Form 106, "Record of Bills Collectible," should be maintained by the Auditor and all Bills Collectible rendered entered therein -in consecutive audit number order. . When payments are made to the Treasurer covering Bills Collectible, they shall be reported daily on Form 99, "Cash Book - Receipts" and posted therefrom by the Auditor to Form 106. At the close of the month the Auditor shall draw off a list of all unpaid. Bills Collectible, which will constitute an analysis of the account and the aggregate of which will constitute an analysis of the account and the aggregate of which s ?could agree with the balance in that account as reflected by the General Ledger. Moved by Dudley,seconded by Hedges, that Resolution No.B -1004 be adopted as -read. carried, Dudley,11ed.ges and Traub voting aye on roll -call. T5Toved by Hedges, seconded. by Dudley, that tle following payrolls be allowed and the City Clerk authorized to issue warrants therefor;carried,Dudley,Hedges and Traub voting aye on roll call. Current Ex -Dense Cemetery . Warrant No. Dame Amount Warrant No. Name Amoun No. 39978 F.Campbell $34.00 No.2165 - I.L.Lousignout $48.00 79 - F.Vincent 48.00 66 E- Walters 42.00 80 R.C.Tucker 48.00 67 A.Johnson 35.00! 81 �T- J.Davis 48.00 68 E.T.Etterman 28.00 82 H.Brown 4.8.00 Total.......... �15 �0 83 T •��londerlin 52.00 84 J.Mi:11er 48.00 Cemetery Care 85 H.Rehfelt 48.00 86 H.Lane- 46.00 No.714 C.H. Lindsay $42.00 87 1.1.Evans 48.00 15 Fred Idayer 42.00, 88 M.Oakes 48.00 16 Sam Ray 42.00 89 D- Whitehouse 48.00 17 Harry Haviley 31.50 90 A.Palmer 40.50 18 Harold Hawley 28.00 91 D.Black 48.00 X185.50 92 E.Edwards 52.00 93 G.A.Crandall 84.00 Park and Play &roi. -.nd 94 J.Douglass 91.00 95 R. �rri n g 84-00 No. 1722 John Lubberts X10.50 96 97 G.Blystone T.Ringer 84.00 84.00 1723 John' Fairwood 40.00 98 G.Dehnhoff 84.00 .:,50.50 99 J.Stice 84.00 Total........ $1299.50 450 October llth,1926. Moved by Hedges., seconded by Dudley that the following claims be allowed and. the City Clerk authorized to issue.warrants therefor;carried,Dudley,Hedges and Traub voting aye on roll call Current Expense "-7arrant No. Name. No.40000 Beaumont Stationery Coa 01 Dusty-Farnham Co. 02 Municipal Water 03 Digestive Ferments Co. Warrant No . Name Amount M.E. Lamm 05 M.Morton 06 Republic Publishing Co. No'.: 667 J. . Schmitt $48.00 H.H.-Smith 668 Geo.DeLaOasse 20.50 669 D. Whit lots 49.00 670 P.J.Vaughn 57.50 671 A.F.P'eck 96.50 672 Thos.harris 48.00 673 Geo.Newman 44.00 674 W.P'assmore 52.50 675 G.Roetger 48.00 676 J.Gerrity 16.25 677 R.Colwell 48.50 678 15- Bullock 36.00 679 C.F.Nash 40.50 680 C .W. Smi th 36.00 681 W.M.Lost 48.50 682 C.E.Woodruff 40.50 683 W.Case 48.50 684 G.Norton 40.50 685 N.tagasse 48.00 686 J.F. Fitzgerald 40.50 687 J.L.Barnett. 48.60 688 C.'J.Ditter 44.00 689 B.L.Sims 48.00 690 H.Taylor 48.00 691 T.David.son 36.00 691.; J.Noll 40.00 693 W.J.Schmitt 48.00 694 U.G. Bunce 48.00 695 R.Sample 38.00 696 J.Bryan 36.00 697 W.Johnson 44.00 698 C.A.Scott 36.00 699 D.Revelli 16.00 Total........ 41438.25 Moved by Hedges., seconded by Dudley that the following claims be allowed and. the City Clerk authorized to issue.warrants therefor;carried,Dudley,Hedges and Traub voting aye on roll call Current Expense "-7arrant No. Name. No.40000 Beaumont Stationery Coa 01 Dusty-Farnham Co. 02 L.A. Dunklee 03 Digestive Ferments Co. 04 M.E. Lamm 05 M.Morton 06 Republic Publishing Co. 07 H.H.-Smith No .700 1701 No. 178 179 180 181 182 183 184 Total.......... Municipal Water NT Morton Walter Rowe Total....... Water Fund Forrest Herring Good IAfg Co. Elva B. Krame r Pac.Waterworks Sup-Co. P.P'.& L Co. Schichtl Bros. Yak.Woodworki,ng Co. Total..... Amount $3.25 39.70 10.62. 8.40 50.00 10.50 102.40 6.63 $231.50 $935.00 1400.00 .2335.00 $20.25 63.71 31.12 33.90 250.00 53.10 67.85 951,9.93 Moved by Dudley,seconded by Hedges, that we.do now <adjourn;carried,Dudley,Hedges and Traub .voting aye on roll call. Mayor Attest : 7k_ "__ ti aA-ALCity C rk. 1