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A Supervisor during the term for which he shall have been elected or appointed, shall be ineligible to fill such vacancy.

Sec. 9. The Mayor shall not receive for any public service rendered by him during his term of office any other or greater compensation than the salary allowed him as Mayor.



SECTION 1. The head of the Finance Department of the City and County of San Francisco shall be designated the Auditor. He shall hold his office for the period of two years. The Auditor must be always acquainted with the exact condition of the Treasury and every demand upon it. He shall be in personal attendance at his office daily during office hours, and shall not engage in any other occupation or calling, while Auditor. He shall be the general accountant of said city and county, and shall receive and preserve in his office, all accounts, books, vouchers, documents and papers relating to the accounts and contracts of said city and county, its debts, revenues, and other financial affairs. He shall give information as to the exact condition of the Treasury, and every fund thereof, when requested by the Mayor, the Supervisors thereof, or any committee or members demanding the same.

SEC. 2. The Auditor shall appoint a deputy who shall be designated Deputy Auditor, four clerks and such additional clerks and assistants as the Board of Supervisors may from time to time by ordinance authorize. He shall possess the qualifications required for Auditor. In case of the absence of the Auditor from his office, the Deputy Auditor shall have the same powers in the allowance and approval of demands upon the Treasury, as are authorized to be exercised by the Auditor.

SEC. 3. The Auditor shall adopt a mode of double entry bookkeeping, and keep all accounts general and special, in a systematic, chronological and orderly manner. He shall keep an account of all moneys paid into and out of the Treasury, and the Treasurer shall pay no money out of the Treasury, upon any pretext, except upon demands duly audited and allowed by the Auditor; and any ordinance or law providing for the payment of any demand, out of the Treasury or any fund thereof, whether from public funds or from private funds deposited therein, shall always be construed as requiring the auditing of such demand by the Auditor before the same be paid.

Sec. 4. He shall number and keep an official record of all demands audited by him, showing the number, date, amount, name of the original holder, on what account allowed, out of what fund payable, and if previously approved or allowed, by what Officer, Department or Board it has been so approved or allowed. It shall be misconduct in office for the Auditor to deliver a demand, with his official approval until this requirement shall have been complied with.

Sec. 5. He shall keep publicly posted in his office, a list of all persons receiving salaries or wages from the city and county, with the amount of monthly salary or wages received, by each, opposite his name, which list shall be revised and corrected by him monthly, and be at all times open to public examination.

Sec. 6. The term Audited” as used in this Charter, means that the demand has been presented to and passed upon by every Officer, Board, Department and Committee, required to act thereon, and finally allowed, as required by this Charter.

SEC. 7. No demand shall be allowed by the Auditor in favor of any corporation or person in any manner indebted to said city and county, except for taxes not delinquent, without first deducting the amount of any indebtedness, of which he has written notice; or in favor of any person having the collection, custody, disbursement of public funds, unless his account has been presented, passed, approved and allowed, as herein required or in favor of any officer who has neglected to make his official returns or reports in the manner and at the time required by law, ordinance, or the regulations of the Supervisors; or in favor of any officer who has neglected or refused to comply with any of the provisions of law regulating his duties, on being required by the Mayor, in writing, to comply therewith ; or in favor of any officer or employee for the time he shall have absented himself without legal cause from the duties of his office during office hours ; and the Auditor must always examine on oath any person receiving a salary from said city and county, touching such absence.

Moneys placed in the Special Deposit Fund shall not be subject to the provisions of this section.

SEC. 8. If any person feel aggrieved by the decision of the Auditor in the rejection of, or refusal to approve or allow, any demand presented by such person, he may appeal from such decision to the Supervisors, and their decision thereon shall be final, if such decision be expressed by the affirmative vote of not less than eight members of the Board. If, on such appeal the demand be approved, for the whole or any part thereof, it shall thereafter be presented to the Auditor and entered in the proper

book in like manner as other demands allowed by him, and an endorsement must be made of its having been so entered, before it can be paid. In all such appeals the opinion of the City Attorney thereon must be required by the Supervisors.

Sec. 9. Every demand upon the Treasury, except the salary of the Auditor, must before it can be paid, be presented to the Auditor, who shall satisfy himself whether the money is legally due, and its payment authorized by law, and out of what fund it is payable. If he allow it, he shall endorse upon it the word “Allowed,” with the name of the fund out of which it is payable, and the date of such allowance, and sign his name thereto. No demand shall be approved, allowed, audited or paid unless it specify each special item, date and amount composing it, and refer by chapter and section to the provisions of this Charter authorizing the same.

Sec. 10. The demand of the Auditor for his monthly salary shall be audited and allowed by the Mayor. All other demands on account of salaries fixed by law, ordinance or this Charter, and made payable out of the Treasury, may be allowed by the Auditor without any previous approval. All demands payable out of the Common School Fund must, before they can be allowed or paid, be previously approved by the Board of Educa. tion. Demands payable out of the Treasury for salary, wages, or compensation of deputies, clerks, assistants or employees, in any office or department, must, before they can be audited or paid, be first approved in writing by the Officer, Board, Department or authority, under whom, or in which such demand originated. All other demands payable out of any funds in the treasury, must, before they can be allowed by the Auditor, or recognized, or paid, be first approved by the Department, Board or Officer, in which the same has originated, and in all cases must be approved by the Supervisors.

Sec. 11. The Auditor shall keep an official register of all demands presented to him, for allowance against the various specific funds in the treasury, entering them therein as soon as presented, and numbering them in the order of their presentation as to each specific fund; said register shall show the special number of the demand as acted upon by the Supervisors or the Board, Department or authority authorizing the same. The Auditor shall act upon and allow or reject each demand in the order of its registration. He shall not allow any demand out of its order or give priority to one demand over another drawn upon the same specific fund, unless such demand be entitled thereto. The Supervisors shall, by ordinance, designate the number of assistants and employees necessary to conduct the office of Auditor.



SECTION 1. There shall be a Treasurer of the City and County of San Francisco, who shall hold his office for the period of two years. He shall appoint and discharge at pleasure, not to exceed five clerks and assistants, and such additional clerks and assistants from time to time as the Board of Supervisors may, by ordinance, authorize.

SEC. 2. It shall be the duty of the Treasurer to receive and safely keep all moneys which shall be paid into the Treasury, either as the money of said city and county, or of any person, or upon any trust, for any purpose, and shall not loan,


exchange, use or deposit the same, or any part thereof, to or with any bank, banker or person; or pay out any part of said moneys, except upon demands authorized by law and this Charter, and after they shall have been audited by the Auditor. At the close of business each day he shall take an account of and enter into the proper book the exact amount of money on hand, and at the end of every month he 'shall make and file with the Mayor and publish a statement of all receipts into and payments from the Treasury, and on what account, and from what fund. If he violate any of the provisions of this section he shall be guilty of misconduct in office, and be liable to removal; and be proceeded against accordingly. He shall not loan, exchange, or deposit said moneys, or any part thereof contrary to the provisions of this section, or apply the same to bis own use, or the rise of any other person in any manner, or suffer the same to go out of his personal custody, except in payment of duly audited demands upon the Treasury. He shall keep the money belonging to each fund established, or which may exist under this Charter at any time, separate and distinct, and shall in no case pay demands chargeable against one fund out of moneys belonging to another. He shall be in personal attendance at his office each day between the hours of 9 o'clock in the morning and 5 o'clock in the afternoon.

SEC. 3. For the better security of the moneys in the Treasury, there shall be provided a joint custody safe having two combination locks-neither one of which will alone open the said safe. The Treasurer shall have the knowledge of one combination and the Auditor of the other. The Auditor shall be joint custodian with the Treasurer of all funds in the joint custody safe; but shall have no control over them except to open and close the safe in conjunction with the Treasurer, when requested to do so in his official capacity, and shall not be held responsible on his official bond for any shortage which may occur in the Treasury.

The gold shall be kept in bags containing $20,000.00 each, and the silver in bags containing $1,000.00 each. To each bag shall be attached a tag showing the nature and amount of coin contained therein. Each bag shall be sealed with the seal of each custodian.

There shall be kept in the safe a joint custody book,

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