New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1884-02-14
STRIKING AT 4 BAD PRACTICE


1t will be fortunate thing for the people of
this city if by means of the proceedings begun
in the Supreme Court on Tuesday an end is put
to the pernicious practice Of the Board OF Es-
innate in making transfers of alleged unex-
pended balances of appropriations. The in
junction issued by Judge DOnahue on the COM
plant of Mr.. John II. Bird to restrain the Con-
troller from paying out in any way the $6741
recently transferred to the use of the Com
missoners of Accounts, will afford a speedy
means of testing the law on this question. To
the lay mind there would appear to be no doubt
of the soundness of the position Mr.. Asten, a
member of the Board of Estimate, has taken in
regard to these transfers. He has held that the
law does not authorize the Board of Estimate to
transfer unexpended balances of previous years
to the use of the department heads for the cur
rent year. Otherwise the purpose of requiring
final estimate with concurrent vote (trans-
fers are made by majority vote is defeated.
A better illustration of the evils of this sys-
TEN of transfers could not be had than is found
in the case of the Commissioners of Accounts.
1t is held by Mr.. Asten, as it was held by ex-
Controller Green, when a member of the Board
of Estimate, that the law does not authorize the
The appropriation for that purpose was de-
feated in the Board of Estimate because a con-
current vote in its favor could not be had. But
by means of a transfer the appropriation was
made without Mr.. Asten's vote. Clearly that
was not the intention of the statute. Then the
money transferred for this purpose was pOr
ton of the appropriation made for cleaning
markets while Andrew II. Green was Controller.
In this way what one official saves to the city is
spent by another set of officials who come into
power years afterward. An appropriation made
for one purpose is diverted to entirely differ
ent use. To such an extent has this been
carried that within few years So, S6,93S has
been transferred from unexpcnded appropria
tons of previous years. Some department
heads make q regular practice of increasing
their appropriations for particular purposes,
which will not bear close scrutiny, by means of
these transfers. In this way an appropriation
entirely expended under the 5000 order system
by Commissioner Thompson was increased in
1881 $21, $50; in 1882, $27, 500; and in 1888,
$34, 1876. Other appropriations similarly ex-
pended in the same department have been as
regularly increased by this reckless practice of
transferring alleged unexpended balances.
In fact there are no such balances. The
money is not in the treasury, the deficiency in
the collection of taxes each year amounting to
much more than the unexpended balances Of the
year. Hence the money used from these trans
fers is raised by the issue Of bonds. The prac-
tce is contrary to all sound business principles.
1t induces extravaganza, and if not wholly IL
legal ought to be made so. This fund of
alleged unexpended balances now amounts to
over $3,OOO,OOO and it ought to be covered
into the treasury. 1t was depleted last year by
transfers to the amount of $542, 2S6, which was
larger sum than was ever before transferred in
one year. The sooner an end Is put to the practice