Document - Historical information/data - Eagan Town Record Book - (2)INSTRUCTIONS FOR USE
To the Town Clerk
This record has been designed, with the assistance.. of
the State Public Examiner, to provide a canaplete,simple
and comprehensive record- of all township 'finances, by
funds, over a five year period.
The forms in this book are:
A. Register of receipts (two double pages for each year).
B. Register of orders issued ( __double pages).
C. Yearly summary of receipts and disbursements (one
page for each year).
RECEIPTS
Post each receipt item to Register of Receipts, giving
date (month, day and year), receipt number, total amount
received, name of person from whom received, and nature
of receipt. The amount of receipt should then be posted in
proper fund column, according to whether receipt goes to'
revenue fund, road and bridge, or some other fund. If one
receipt item consists of money which goes to more than
one fund, total should be broken down and the correct
amounts posted to proper fund columns. It is Important
that every receipt item be posted to the proper fund
column. Paragraph 7 of Section 1068, M. M. S., 1927 makes
it the duty of the town treasurer to file with you, within
five days preceding annual town meeting, a statement 3a.
writing showing all moneys received by him, as well as all
moneys paid out. (The Public Examiner strongly recom-
mends that the Treasurer have in his possession books of
Pre -numbered receipts in duplicate. That he give a receipt ,
for any moneys received, retaining the duplicate copy, and
that the receipt number be entered in his register as well
as yours, along with the other necessary information.]
IIISBURSEHENTS
The register of orders issued will be used by the clerk
as a record of all disbursements: As many pages as you
Sind necessary should be used each. year. After claims have
been approved by the Board of Audit, and orders drawn
on the proper fund for payment of such claims, each order
shall be listed by the clerk in this register, giving the date
of the order (month, day and year), order number, amount
of the order, person to whom payable,.and purpose. for
which paid. He shall then past amount of.the•arder in tho
proper fund column. Each order •should"indieate'on 'its
face, the fund from which it is to be paid. When the
treasurer has filed with the clerk his report of receipts
:and',Sisburseinegts, the clerk should check oft in the
colmmn provided: for :that :purpose, all orders shown as
paid on that report.
The clerk should include on the last page of orders issued
for each year any interest on orders paid by the treasurer,
each amount in the proper fund. Be will then first make
a sub -total of the orders issued, then add the interest paid
from each fund and arrive at the total disbursements.
On the yearly summary of receipts and disbursements
the clerk will enter the beginning balance for each fund,
the total receipts from the register of receipts, the total
orders issued, the payments for which no orders were
issued (interest paid by treasurer) and arrive at the elerk's
balance for each fund. The treasurer's balance should be
entered in the last column of the summary and reconciled
with the clerk's balance. The treasurer's balance should
equal the clerk's balance plus any outstanding orders if
the'.clerk has checked out his receipts and disbursements
so that they agree with the treasurer's record. The amount
of outstanding, orders in each fund will be the total of the
orders not cl£ecked as paid on the register of disburse-
ments.
A place is provided on the yearly summary for the
signatures of the board of audit after they have audited
and approved your records and estimated the amounts
necessary to carry on town business, by funds for the neat
year.