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BULLET St. Louis City Revised Code Chapter 5.18 Audit and Accounting

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.18
Audit and Accounting

Sections:

5.18.010 Appropriation and transfer entries.
5.18.020 Trial balance--Reports.
5.18.030 Records--Contents.
5.18.040 Accounts and claims--Contents.
5.18.050 Accounts and claims--Forwarding.
5.18.060 Treasurer's accounts.
5.18.070 Worthless accounts.
5.18.080 Comptroller and board of estimate and apportionment accounts.
5.18.090 Reports of indebtedness made by mayor and comptroller.
5.18.100 Audit by certified public accountant.

For fiscal reports, see 5.16.020

5.18.010 Appropriation and transfer entries.

Whenever the board of aldermen shall, by ordinance, approved by the board of estimate and apportionment, appropriate any money out of the municipal revenue, or out of any special funds, or shall with the approval of the board of estimate and apportionment transfer money from one fund to another, the comptroller shall immediately make the transfer on his books, in accordance with the ordinance. If any appropriation be made by ordinance in behalf of any public work, the comptroller shall, as soon as the work is completed, transfer the balance remaining to the account or fund from which it was originally appropriated.
(1948 C. Ch. 23 40: 1960 C. 124.010.)

5.18.020 Trial balance--Reports.

The division of audit and accounting in the department of finance, shall make and keep a trial balance of the general ledger once each month, and shall include in annual and semiannual reports to the comptroller a copy of the trial balance, and shall communicate such other information pertaining to the business in office as necessary or required by the comptroller.
(1948 C. Ch. 23 41: 1960 C. 124.020.)

5.18.030 Records--Contents.

The following books and records shall be kept in the division of audit and accounting of the department of finance:

A. Record of claims: With appropriate columns and headings, wherein shall be entered every account allowed or paid, showing on what account made, its date and name of claimant, the amount claimed, amount allowed, amount rejected, number of warrant, the fund paid from and such other information as may be desirable.

B. Warrant books: With stubs showing the date of warrant, their number, amounts, the fund paid from, the numbers of claims and names of claimants, and such other information as may be useful; which stubs shall be kept and preserved as records of warrants issued.

C. Bills payable books: Into which shall be entered all bonds, notes, bills and all other written obligations, given or payable to the City, with the name of the maker, payee and holder, and the time when payable, principal and interest.

D. Bills and accounts receivable books: Into which shall be entered all demands and claims held by the City against other persons or corporations, whether written obligations or open accounts, whether for the sale of lands or property, or other thing, or for rent or other consideration, in which shall be set forth the names of debtors, character of claims and obligation, the amount thereof, and when due and payable.

E. Register of bonds of the City: With appropriate columns and headings, representing date of issue, to whom, on what account and when payable, showing amount of bonds, rate of interest and amount of semiannual coupons and all other necessary information.
(1948 C. Ch. 23 42: 1960 C. 124.030.)

5.18.040 Accounts and claims--Contents.

All accounts, bills or claims which are presented for settlement and allowance against the City, must state by what authority, for what purpose, and at whose direction the liability is created, the price or rate charged and the total amount written out in full and the proper officer having knowledge of the facts of the case must certify thereto before allowance. No officer shall present for allowance in his own behalf any claim based on the payment by him of a subvoucher where it is practicable to have the voucher audited and allowed in the name of the original party.
(1948 C. Ch. 23 43: 1960 C. 124.040.)

5.18.050 Accounts and claims--Forwarding.

All accounts, claims and demands which are required to be certified as provided in Section 5.18.040 must be prepared by the respective officers and boards of the City government, and forwarded to the Comptroller on or before the second day of each month, covering all liabilities created in relation to business under their supervision during the preceding month.
(1948 C. Ch. 23 44: 1960 C. 124.050.)

5.18.060 Treasurer's accounts.

On or before the tenth day of each month, or oftener, upon written request from the Treasurer, the Comptroller and Chairman of the Ways and Means Committee of the Board of Aldermen, shall meet and examine, count and cancel all bonds, notes, coupons and other indebtedness of the City, paid by the Treasurer or returned to him by the fiscal agents of the City, and certify the amount thereof, including commissions and expenses, and deliver the same to the Comptroller for safe keeping, taking the Comptroller's duplicate receipt therefor, one of which shall be delivered to the Treasurer, one to be retained by the Comptroller. The payments of all bonds, notes, coupons or other indebtedness by the Treasurer, as ascertained by the Comptroller and Chairman of the Ways and Means Committee, shall be audited and allowed as other claims are.
(1948 C. Ch. 23 45 (part): 1960 C. 124.060 (part).)

5.18.070 Worthless accounts.

The Comptroller and Chairman of the Ways and Means Committee shall also ascertain the nature and amount of all claims that the City has against any person standing upon the books of the Comptroller, which are more than fifteen years past due, which in their judgment are worthless, and shall direct the Comptroller to transfer such claims to a suspense account, and the amount thereof shall not thereafter be included in the statement of the assets of the City until the whole or some part thereof shall have been collected by the City.
(1948 C. Ch. 23 45 (part): 1960 C. 124.060 (part).)

5.18.080 Comptroller and Board of Estimate and Apportionment accounts.

Similar settlements shall be made by the Chairman of the Committee of Ways and Means of the Board of Aldermen with the Comptroller for whatever public debts may be paid by him, or on his account, and with the Board of Estimate and Apportionment for such as may be purchased and retired by them, and in every case of such settlement similar certificates shall be given in behalf of the Comptroller and Board of Estimate and Apportionment, respectively, upon which they shall receive all proper credits on the books of the Comptroller, and all coupons detached from bonds and returned to the Board of Estimate and Apportionment shall be receipted for in duplicate and charged against them on the books of the Comptroller.
(1948 C. Ch. 23 46: 1960 C. 124.070.)

5.18.090 Reports of indebtedness made by Mayor and Comptroller.

All sales of bonds, notes or other evidence of indebtedness made by the Mayor and Comptroller shall be immediately reported to the Division of Audit and Accounting, upon which the Division shall make the proper entries on its books, and the proceeds of all such sales shall be at once delivered to the Treasurer.
(1948 C. Ch. 23 47: 1960 C. 124.080.)

5.18.100 Audit by certified public accountant.

The Mayor is required, on or before the first day of August of each year, to appoint a certified public accountant whose duty it shall be to thoroughly audit all books, accounts and records relating to the fiscal affairs of the City and to report the result to the Mayor, and to file a copy of the report with the Register.
(1948 C. Ch. 23 18: 1960 C. 124.090.)

Charter:

Art. VII 1 Mayor shall appoint a certified public accountant

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