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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.