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Treasury Methods Recommended Editor's Note: Following is another in the series of articles dealing with the Woods, Gordon Co. report on civic administration. Following is the second of a section of the Woods, oy don Report on civic government dealing with the treasury. The report was released by the Osh- awa city council Monday. "In this section of the report we our findings and re- commendations with regard 10 the procedures followed in the general accounting area. "For the most part, the pro- cedures carried out are sound and well designed, and our sug- gestions are only for minor im- rovements in the system. altogether, the improve- ments we suggest should per- mit a reduction of one person in the staff after some rearrange- -- and reassignment of du- es. "Invoices are prepared for charges made for services and materials provided by the city to contractors, residents, etc. One copy of the invoice is filed in a ring binder and the amount is posted to an accounts receivable ledger book. When payment is received the invoice copy is marked "paid" and the amount of the credit is posted to the accounts receivable ledger sheet. TWO SYSTEMS "Essentially, the office is run- ning two accounts receivable systems, one a unit invoice ac- counting plan using the invoice copy, and the-other a ledger sys- tem in which amounts are post- ed to the ledger sheets, Only one stystem is needed, and we rec- ommend that the ledger sheet posting operation be eliminated. "We have found that a unit invoice accounting system is quite adequate where satisfac- tory controls exist, as they do here, and the payments are made by full invoice amounts. "In examing the invoice copy file it appeared to us that a num- ber of the accounts were longer overdue than should be expected and we suggest that a more concentrated effort should be given to the collection of ac- counts. The accounts should be reviewed monthly and overdue accounts flagged ant followed up with overdue noted. After a period of three months we sug- gest the accounts be referred to the solicitor. "In the preparation of bi- weekly payrolls for Hillsdale| Manor, the Board of Works staff and the technicians, payroll sheets are supplied by the de- partments concerned, showing regular and overtime hours. The payroll clerk insterts the swage pay, calculates the over-| pay and then completes ihe payroll sheet by listing de- and the net pay amount. These sheets are then used to write the payroll on the bookkeeping machine. journal and the welfare cheque. Not only. will this reduce the clerical time spent by the wel- fare department in handling wel- fare payrolls but it will elim- rtjinate the work involved in typ- ing nearly one thousand cheques twice a month in the treasurer's department. "Each month, maintenance charges, grants and rebates for spending money are posted to individual ledger cards for each of approximately 200 resi- dents. The principal purpose of these cards is to provide an ac- counting record of the balance applying to each individual. "Although we did not review any of the record-keeping func- tions at Hillside Manor, we understand that the same records on individuals are du- plicated there. If this is the case we suggst that one or the other of the records could be discontinued. POST RECEIPTS "Tf the Hillsdale Manor resi- dent records are to be maintain- ed in the treasurer's office, we suggest that only receipts on behalf of the residents should be posted to the individual cards. Maintenance charges are pres- Officers of Corinthian Lodge, No. 61, Independent Order of Odd Fellows, were in- stalled Thursday at a meeting of the lodge. The 1962-63 ex- ecutive will be as follows seated from left, are George Webster, DDGS; Richard Mc- Evers, Jr. Past Grand; Wil- liam Payne, Noble Grand; Russell Batten, DDGM; E. Geer, DDGW; Arthur Phillips, vice-grand, and William Man- uel, treasurer. Standing, from left, are William Harmer, re- cording secretary; John Ste- zik, warden; Morris. Winter, Rt. Supporter of Noble Grand; Harold Crawford, chaplain; O. Broadbent, left supporter of Noble Grand; and Gordon Barton, financial secretary. Rear row, from left, Gilbert Freeman, right supporter of vice grand; Ronald Carnohan, right Scene Supporter; Gab Lavictorie, inside guard; Wil- liam Holloway, left scene ences SPOON BLD ange ; or 0 lt eae nn parses THE OSHAWA TIMES, Seturday, hea he 3 _COMING EVENTS UMMAGE 'Sele, St. Andrews Church, Hooda, ocuber 2, 138 pi Osh BINGO ORANGE TEMPLE SATURDAY, OCT. 20th NOV. 5, 7:30 P.M. . PUBLIC INVITED 7:30 P.M. WHITBY BRASS BAND BINGO WEDNESDAY, OCT. 24 CLUB BAYVIEW. Early Bird Games Jackpots -- rst 53 Special Games Watch Wednesday Paper 0 J Children Under 1 Not COMING CORINTHIAN LODGE, No. 61, IOOF INSTALLS NEW OFFICERS supporter; George Williams, outside guard and J. McGee, left supporter of vice-grand Canadian Concert Assoc., Oshawa Membership Week Oct. 29 to Nov. 3 Two Concerts and Opera Inclusive $5.00 Scottish Country Dancing CLASSES pares cme EXPERT TUITION PHONE 728.1907 EVERYONE WELCOME Absent when picture was taken was Carson Heard, conductor. --Oshawa Times Photo ROVER-RANGER NEWS ently posted to the cards from a summary sheet which shows the name of the individual and the number of days and mainten- ance amount for each resi- dent in separate monthly col- umns. The number of days and amount is the same for each resident each month unless re- ported otherwise by the suver- intendent. We see no reason why the maintenance postings need to be made each month to the individual cards and suggest a semi-annual or annual figure be obtained directly from the summary sheet and posted to the individual's ledger card. Re- bates of spending money could be handled in much the same way. "The principal purpose of the individual records is for the city to be able to determine the amount to the credit of the in- dividual in the event of the! death of the resident or on the resident's leaving Hillsdale Manor. This information coul be obtained, when needed, from the record card of the previous year's balance and current re- ceipts and from the summary sheets for maintenance charges and rebates for spending money. "The procedure would elimin- ate approximately two-thirds of the machine posting applying to Hillsdale Manor residents. "The treasurer's staff pre- pares a listing of accounts paid in advance, and of unpaid ac- counts for the approval of the council at each meeting. These lists are typewritten on to sten- cils in S eae to éapllente the required number of copies. The listing shows by department: the name of the supplier, the amount paid in advance or the DUPLICATION "The insertion of the stan-' dard deductions and the calcu- lation of the net pay amounts on the payroll sheets is dupli- cation of the listing of deduc- tions on the bookkeeping ma- chine which also calculates the net pay amount. "We suggest that insertion of standard deductions and calcula- tion of net pay on the payroll sheets be discontinued. "Quarterly, the payroll clerk adds all of the figures shown on earning record cards for all em- ployees for the (a) blancing the payroll 'control accounts; (b) obtaining to-date figures for gross pay, income tax and pension for the individ- ual employee; and (c) checking the cross balance on the individ- ual earnings records cards, "The bookkeeping machine used on the payroll carries to- date figures for an individual's gross earnings and income tax and there is little chance for the machine to make an error in cross balance. TIME NOT JUSTIFIED "We do not believe that the amount of time now spent in reading columns on the earnings record cards is justified, and suggest that only pension deduc- tions need to be added on the individual earnings record cards for to-date information. Following this step, we believe only the current to-date figures for gross pay, income tax and pensions shown on _ individua! cards need to be added for bal- ancing with the payroll control accounts, "The chance of a machine error in ing the remain- ing deductiohs and extension of net pay on earnings record cards is sufficiently re- mote that we do not believe cler ical effort should be expended in erifying these cards. The same information contained in the cardsis shown on th payroll journals at pay times and these als are cross balanced at end of payroll runs. "In the section of the report with the welfare depart- we have suggested the use @ one-write payroll system the simultaneous writing of the welfare record, the welfare 18th ANNIVERSARY BROADLOOM SALE COMING SOON NU-WAY RUG CO. LTD. 174 MARY ST. 728-4681 of:|items, or about one-quarter of amount to be paid. One list we examined contained 518 items, which represents a substantial -- of typing and verifying ime. MANY SMALL AMOUNTS "An examination of the list and the individual amounts dis- closed that 52 items, or 10 per cent of the number of items listed, accounted for 94 per cent of the total amount to be ap- proved by the council.- If only individual amounts of $100. or more were considered, 137 the total number of items, ac- counted for 97 per cent of the total amount to be approved. Of the remaining 381 items, 155 were for amounts of less than $10 and two were for only five cents and 20 cents respec- tively. "In view of the amount of time it takes, we question the necessity to prepare this record in the present detail. If its pur- pose is for control, relatively few items provide substantial control over expenditures. "We suggest that perhaps only amounts over $100 might be listed on sheets distributed in the present fashion. For the remaining items, we suggest a grand total only might be sup- plied. Should the council wish to look into the smaller amounts at any time, a copy of the cheque register, prepared on A SRS CRUSADER Because of Thanksgiving we had no meeting last week, and to| consequently there's not much to tell. The last meeting made up for it though! Each week we seem to gain a new member or two, and this was no exception. In addition we had guests -- Mrs. D. Fox, our divisional commissioner and old friend, and Agnes Wilson, a for- mer member of the crew, who is now a Wren. The big announcements for the night were the promotion of Gwen Otto to chief petty offic- er (which we knew about all the time), and also the promoting of Norma Gower to leading hand of Starboard division in place of Eleanor Bowman who is now working very hard at Queen's University. Our former CPO Kathy Pearse, has been made a "floating" mate because her nurse's training limits her time for Rangers. The rest of the evening was spent in an open discussion of crew and general Ranger poli- cies, and I'm sure we all gained a few ideas, Later the crew held a small but lively reunion with Agnes. broken bones Norma? Last Saturday was spent at the lake -- but this time not in work, We were the guest of PCSSC "Drake" at a wiener| roast and had a lot of fun. Speaking of fun, tonight should really be something. We are hoping to see our comrades in travel from the Banff trip. Need- less to say, we'll be lucky if we can stop talking long enough to watch the films. The night will be spent at Guide House and tomorrow morning we will be attending church with our guests -- if they come. The Royal Mail has been giving us some worries lately so maybe the committee had better be pre- pared to eat all those salads themselves! Mention has been made of' having another car wash but this is just an idea at present. Maybe we shall try the splish- splash bit again? Just a reminder to Port Divi- sion: next Sunday is our turn to start our service at Hillsdale Manor again, so don't forget. And now I mustn't spoil my first Two Sea Rangers Get Promotions ing was not bad and the meals-- well -- ?? This journey was a test to see if- there was anything wrong with the compass directions. no- thing was wrong with the com- passes but their time-teiiing piece. -I won't tell "Skipper" you were still eating lunch at four o'clock. A real success -- too bad a few more of us didn't attend. Last Thursday night the crew visited the "Motor City" bowl- ing alley. The pins had new rub- ber bands on them and our fel- lows had them jumping across alleys even to the point of knocking them down on our op- ponents alley. We wonder what "Hap" wyas trying to do throw- ing the bowl over his shoulder at the window? Last Saturday morning yours truly and Robert Corneal remov- ed two eye-scores from behind the den--lots of firewood now. Thursday night was a work party to prepare the den for next week-end. Did the mice scare you Blanche? "DEN CHATTER" It the crew going to have a Christmas din- ner and dance this year?? If we are, let's get on the ball and start things rolling -- let's go, Mike! Saturday, Oct, 27, is the crew's Hallowe'en party at the den. Costumes are a must and if you haven't paid your money better hurry up. Understand Ben Casey and his pretty as- sistant are going to perform an operation too. Looks like a good evening of fun. ORRT meets Tuesday night at 7.30 p.m. I'm off to the States, See you in two weeks. 'Jay'. 8th OSHAWA 'TED FRIEND' ROVER CREW Plans are well under way for our annual Christmas Party. This year we are affecting a change from the ordinary. In- stead of the usual dress up af- fair we are using the actions and dress of the well known comic strip community of Dogpatch. The weekend journey took its toll of some of the crew mem- bers, All those packs must have been too much for Squire Jim who was in bed for the next meeting. The crew welcomes two new Squires, Murray Taylor and Terry Ryan. --Sir Ernest brief column in ages, so I'll sign off nowy before I ruin the effect, --HOPALONG 7th OSHAWA D. M. ROSE ROVER CREW The three potatoe pickers re turned home last weekend. Yes, our three light-footed hikers Howard Davis, Grant Southwell and Tommy Britton were pick- STOLE SLACKS Barbara Jean Major, 16, 65 Westmount avenue, pleaded guilty to a charge of stealing a pair of slacks from Fair. weather's Limited and was fined $10 and costs or 10 days in the county jail by Magistrate F. S. Ebbs in Oshawa court Friday. 'Graduates Honored At Banquet Dr. C, F. Cannon Home and School Association honored the Grade 8 Graduating Class 1962, with a banquet Friday, Oct. 12. Present were 34 graduates and at the head table were S. G Saywell, representing the Osh- awa Board of Education, Prin- cipal A. Korry and Mrs. A. Korry, Mr. Van Cap, Grade 8 teacher, and Mrs. W. D. Pater- son, President of the Home; and School Association. Mr. Brady, also a Grade 8 teacher, was unable to attend, he himself being engaged on an educational matter. Dinner was served by the ex- ecutive members. After dinner Mrs. Paterson in- troduced Mr. Saywell, who gave a delightful speech, congratu- lating the graduates and stress- ing the importance of a com- plete high school education. Mr. Korry thanked Mr. Say- well. Miss Donna McFayden thanked the Home and School on behalf of the graduates. An evening of dancing follow- ed and a most enjoyable time was spent. Sir Edmund Hillary, the mountain climber who con- quered Mount Everest, has writ- ten a colorful and highly ad- venturous report of a two-part mission (1) to find the Abom- inable Snowman and (2) to discover how ordinary men 'lcan survive a winter of "'dizzy- ing altitudes." All of this is contained in a collaboration with Desmond Doig ( a talented journalist from the Calcutta Statesman who accompanied him on the perilous expedition) in a new book, "High in the Thin Cold (Doubleday of Canada Ltd.) which contains all of the dramatic intensity and emotion- al wallop of such an expedition. The Himalayan people's be- lief in the existence of the mysterious Yeti, or Snowman, is unshakeable, yet Hillary and his companions had difficuity at first in finding anyone who claimed to have actually seen one - despite some extraordinary handicaps, they were able to' collect three high-domed scalps and three skins - unwillingly' lent by the natives - which were flown out to civilization for examination by experts. It is also to their credit that they --e.. a_ skeletal hand, to be that of a Yeti OBITUARY FUNERAL OF ARTHUR K. SARGENT The funeral service for Arthur K. Sargent, 83 McLaughlin boulevard, who died Wednes- day, Oct. 17, at St. Michael's Hospital, Toronto, was held Fri- day, Oct. 19, at the MclIntosh- Anderson Funeral Home at 230 p.m, Rev. H. A. Mellow, pastor of Northminister United Church, conduced the service. Inter- metery. The pallbearers were Robert McNab, James Thompson, Fred Harris, Stewart Usher, Roy Mc- Lean and Clarence Keeler. THUG LOCATED BY WANT AD French police knew a wanted criminal was an ex- perienced wine "cellar man" in restaurants. They placed a '"'help wanted" ad criminal answered, and they nabbed him. To locate the extra cash ment was in Oshawa Union Ce-|, Adventure Told Top. Himalayan TICKETS AVAILABLE WILSON & LEE DANCE Old Tyme and Country Style HALLOWE'EN COSTUME DANCE Thomton Community Hall 8 P.M., SAT., OCT. 20 Prizes--Lunch Served. Commencing Season for THORNTON COMMUNITY SQUARE DANCES on the south side of the moun- tain wi the Mingbo ridge drop- ping down into the high pas- tures between Base Camp at 15,000 and Silver Hut at 19,000 feet. Hillary and other members of the expedition were struck down at one time by altitude-induced sickness. One of the highlights of the book is the account of This SATURDAY EVERY SATURDAY GRAND VALLEY PARK PICKERING BAZAAR and DESSERT TEA Oct. 25 at 7:30 p.m. SIMCOE ST. UNITED CHURCH HALL Home baking, aprons, toys, mitts, Christmas items, etc. ASTRA UNIT U.C.W. an assault-on a second peak, Mount Makulu, which had to be abandoned only 400 feet from the top. Sir Edmund had won- dered whether six months of living at 19,000 feet and above would enable his men to climb Makulu without oxygen - but it became dramatically clear that prolonged "admustment" saps vitality and lowers resistance. Sir Edmund says that he Featuring This Week DON WOODS AND HIS COUNTRY GENTLEMEN 2 miles north of No, 2 High- way on the Valley Farm Road. FOR RESERVATIONS CALL FROM 4:30 ON TEMPLE 9-2691 PRICE $1.50 ond75¢ = « (Or: TEMPLE 9-3893 Turkey Supper MYRTLE UNITED CHURCH Saturday, Oct. 20 longs to return to the Himalayas and life "high in the thin cold air", despite the dis- appointments, dangers and hardships endured. This is a superior type of adventure book that deserves a place on the library shelf of all who like first-hand accounts of such unusual expeditions. The color illustrations alone com- mend the book to the reader's attention. It is one of the finest! books of its kind to come along! in a long time. WOODVIEW COMMUNITY CENTRE BINGO-MONDAY, OCTOBER 22nd 2--$250 Jackpot Nos. 50 and 5] 1--$150 Jackpot (Must Go) 4 Jackpot Pays Double in 52 nos. or less 20 GAMES $20 and 5 SPECIAL GAMES at $30 REGULAR GAMES PAY DOUBLE IN 17 NOS. OR LESS $100.00 DOOR PRIZE EARLY BIRD GAME AT 7:45 ADMISSION $1.00 -- EXTRA BUSES the party soon decided that they had the answer to the Snowman riddle. They also learned another por portant lesson -- expidition was be doubt ihe found out that man can not eas- ily adjust to life and work at high altitudes. To the credit of the expidition, one team climb- ed the "unclimbable'* Mount Amadablam described by the authors as 'Most spectacular" +. @ clossal rock and ice monolith shaped like a great tooth. Its first impact on the senses is desbelief every expedition in the area had looked at the peak with COMING EVENTS Admission Ticket Gives You Free Chance-on Door Prize RED BARN NORTH OSHAWA BINGO AT U.A.W.A. HALL SATURDAY, OCT. 20th 7:30 P.M, 20 GAMES $10 A GAME 4 GAMES OF $20, $40 $40, $50 JACKPOTS ONE GAME $150 SHARE THE WEALTH Monday, BINGO 8:00 p.m. ST. GERTRUDE'S AUDITORIUM 690 KING ST. EAST AT FAREWELL 20 REG. GAMES -- TOTAL $300 SNOWBALL 56 No.s -- $220. -- $20 Con. Plus $10 each horizontal line, Regular Jackpot 51 Nos. -- $100 - $20 Con. SHARE THE WEALTH GOOD PARKING EXTRA BUS SERVICE NO CHILDREN, PLEASE --- FREE ADMISSION kindling eye, but few have had the temerity to invade her vir- gin slopes". Camps were placed ROTARY SPEAKER Norman A. Millington, direc- tor of the Woodgreen Commun- ity Centre, Toronto, will be the speaker at the Monday luncheon meeting of the Rotary Club of Oshawa, His address will be on a Community Chest theme. FOR A QUALITY HOME... LOOK FOR FOLEY PLUMBING INSTALLATION you need, sell worthwhile articles you no longer: use with Oshawa Times Classi- fied Ads, Make your list, then dial 723-3492 to place your ad. ing potatoes. The hike took them to the Pontypool district. The weather was good, the hik- be made available for this pur- pose. SIX-MONTHS PROBATION a charge of attempting to com- mit suicide. The magistrate ordered James Ewart to report to a probation officer once a week during the period of his suspended sentence and to. at- tend a hospital clinic as an out- the bookkeeping machine, could|> SHORGAS HEATING & APPLIANCES Industrial and Commercial The et reliable Ges Deoler in your area. 31 CELINA ST. (Corner of Athol) 728-9441 BUSINESS TRAINING Offered at Full Day, Half Day, or Evening Classes GOVERNMENT APPROVED TRADE SCHOOL THE CANADIAN SCHOOL OF BUSINESS 52% SIMCOE ST. NORTH ves! ... PHONE 728-7081 OSHAWA'S NEW BUSINESS SCHOOL! THOUSANDS DIE EVERY YEAR FROM ACCIDENTAL POISONING Carelessness at the ::tedicine cabinet can be fatal, when drugs are involved! Be sure each bottle is care- fully labeled, and kept out of the reach of children. 9 SIMCOE SL. LIMITED TELEPHONE 723-3431 MON. & TUES. - On Sale ; SIRLOIN STEAK BONELESS RUMP ROAST Round Steak ROAST" special SQ: FRESH MADE Veal Patties 3 FREE { _ Buy one Tender EAT'N TRUE- UE- TRIM BEEF 'e 12 KING E.--723-3633 SAVE NOW During Our J * Sausage Meat 25c ° / FREE ADMISSION FREE KINSMEN BINGO TUESDAY 8 O'CLOCK 20 -- $20 GAMES ' $150 re -- $20 each line plus Full Card 5 --' $30 Ps nt 2 -- $250 Jackpots JACKPOT NOS, 5é AND 51 EARLY BIRD 'GAMES "SEXTRA BUSES-- JUBILEE PAVILION CHILDREN'S FASHION SHOW WEDNESDAY, OCT, 24th AT 8 P.M. et KNOX PRESBYTERIAN CHURCH. SIMCOE ST. NORTH FASHIONS FROM THE EVELYN SHOP | Sponsored by LAWRIE CORMACK MISSIONARY GROUP REFRESHMENTS ADMISSION 1.00 us, 3] Ib of AND GET ONE" LB. FREE! Y.W.CA. 199 CENTRE STREET Advanced dressmaking class with MRS. E. OSCATELLA Formerly with the Stratford Shakespearian Festival Costume department. High Fashion buyer and de- signer SMALL CLASS -- 8 weeks -- $8 plus Y member- ship starts THURS., OCT. 25th, 7:30 to 9p.m. FOR INFORMATION PHONE 723-1625 Afternoons garrett