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Sec. 471.41 Auditing Accounts not Itemized a Gross Misdemeanor <br />"Every member of such board who shall audit and allow any claim <br />required to be itemized, without the same having been first <br />duly itemized and verified, shall be guilty of a gross mis- <br />demeanor. <br />The council may eliminate the nuisance of requiring a signed <br />claim form on all future payments by adopting the alternative <br />provided in Sec. 412.271 (3) "...Such order-check may have <br />printed on its reverse side, above the space for endorsement <br />thereof by the payee, the following statement: 'The undersigned <br />payee, in endorsing this order-check, declares that the same <br />is received in payment of a just and correct claim against the <br />village of , and that no part of such claim has hereto- <br />fore been paid'." <br />2. The use of pre-numbered receipts has established better <br />control over the handling of income. When the face of the re- <br />ceipt is written it should also show the serial numbers of <br />licenses and permits issued. All receipts should be filed <br />in a binder. <br />3. Receipts for building permits exceeded the amounts shown <br />on ther permits themselves by $ 1.00. Receipts for dog licenses <br />also exceeded licenses issued by $ 1.00. <br />4. Justice records were maintained in good form. There was <br />apparently an overpayment of $ 4.90 by Mt. La Casse. <br />5. The Road and Bridge Fund showed an overdraft at December 31, <br />1958. Temporary or permanent transfers from appropriate funds <br />may be made to cover excess disbursements, but this should <br />only be done with proper council approval. There should be <br />no overdraft, particularly at the end of a fiscal year. <br />6. The 1958 financial report has been properly published. <br />While it is necessary to disclose total payments made to each <br />vender, it is not necessary to list each voucher separately. <br />Some space in publishing can be saved if these payments to <br />individual vendors are summarized. <br />We found the records in generally good condition and carefully main- <br />tained. Accounting records presently maintained serve the necessary <br />purposes for control, they will not be adequate as the village grows, <br />however. It would appear appropriate that a system which makes it <br />easier to analyze and suMmarize transactions be instituted before the <br />records become cumbersome. Steps should also be taken to provide more <br />