HomeMy WebLinkAboutOrdinances Book 9, Page 649, No Ordinance NumberPage 649
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AN ORDINANCE PROVIDING FOR A COMPLETE AUDIT OF ALL OF THE
ACCOUNTS IN ALL OF THE D1•PAriTMENTB OF THE CITY OF PADUCAH, COWIENCING
WITH THE FIRST DAY OF JANUARY, 1928.
WHEREAS, it has been deemed necessary and proper that a
complete audit of all the accounts in every department of the city
government be made by a certified public accountant, and the Board of
Commissioners being of opinion that it is to the interest and advantage
of the City and the public generally that such an audit be made at the
earliest possible date; ani the Mayor having been instructed by the Board.
of Commissioners to consult with, certified public accountants for the
purpose of procuring the services of a certified public accountant to
make such audit, and the Mayor having reported the results of his
investigations and of his consultations with various and numerous certi-
fied public accountants, and having recommended the employment of Cotton
& Eskew, Certified Public Accountants of Louisville, Kentucky, a firm
composed of William C. Cotton and Sam 111. Eskewy pursuant to a proposal
submitted by said firm, NO'.':!, THEREFORE,
BE IT ORDF INED BY THE BQsRD OF COMMISSIONERS
OF THE CITY OF PAIYUCAH, KENTUCKY:
SECTION 1.
That the Mayor be and he is hereby authorized to enter into
a contract with Cotton & Eskew, a firm composed of William C. Oottoh and
Sam W. Eskew, Certified Public Accountants, for the purpose of making an
audit of all of the departments of the City which receive and disburse
money, and to submit a detailed report of such audit to the Board of
Commissioners, pursuant to proposal submitted by said Cotton & Eskew,
which is adopted as a part of and is used as the basis of this ordinance.
Said employment shall be on such conditions that not more than two senior
certified public accountants, and not more than four junior accountants
shall be so employed, and the pay of said senior certified public
accountants shall be at the rate of Twenty-five ($25.00) Dollars per day,
and the junior accountants Twenty ($20.00) Dollars per day, and not less
than seven hours of actual work shall constitute a day. Said accountants
shall render a detailed statement of the work and of their bill for same
at the end of each week, which bill shall be presented to the Mayor and
inspected b;i him and when approved by him the Commissioner of Public
Finance is directed to pay to the saLd Cotton & Eskew seventy-five (75%)
per cent of such bill by check drawn upon the fund hereinafter designated,
The remainder of such bill shall be paid upon the completion and accept-
ance of the final report of said audit.
Page 650
SECTION 2.
The Commissioner of Public Finance, and all employees
.having the custody of any records, papers or documents relating of:
pertaining to any moneys belonging to the City of Paducah, or which
the City is required or perinil;ted to collect, will upon demand of
said accountants, or any of their assistants, promptly and
immediately deliver to said accountants any and all such records,
.papers and documents for their use in m^king said audit, and upon
the failure or refusal of any employee or officer to so exhibit
or make immediately available an y such records, papers or documents,
the refusal and the cause thereof shall be immediately brought to
the attention of the I+iayor. The purpose of this provision being
to promote the speedy, prompt and efficient auditing of all of said
records and accounts.
SECT ON 3.
All checks drawn in paymant for said audit as herein
provided shall be draem against and charged to the account kno.,m and
designated as the Contingent Fund, or such other unexhausted fund as
may be designated by a motion adopted by the Board of Commissioners.
SECTION 4.
The Mayor is hereby authorized, empowered and directed to
sign any and all documents or papers required in the employment of
said auditors or accountants, and to inspect, examine and approve
any and all accounts presented by them, and no account shall be
approved, allowed or paid until an itemized statement thereof has
been so presented to the Vayor.
SECTION 5.
This ordinance shall take effect and be in full force
from and after its adoption.
Signed; n � -F-
Ma Yo -
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Passed by the Board of Commissioners August 19, 1931
Recorded by Hunb Crossland, Clerk, August 1