The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1899-11-18
5G BOOKS OF CITIES.
al LEAcUE GIVES TINE
- ACCOUNTING.


~..0rys Ohio. Nov. fs.--Tne execu-
s-.s,ee Of the National Municipal
--s,rtsd Milwaukee, AZ the place 81
s-ssrr The meeting OF the league
- Win aa address by Prof.
= the University Of Fennsyissala-
s..ss,ir Accounting Under Proposed
.-sspsi Programme
~ - sgbtect OF public accounting me
1~r.sa stegsg OF TIE eolsfnlasee 0sai
n sssy 1iss.uet aye stsoEls:
- the contents aFsd arrangements Oh
- hsasciai control over receipts
seesuating Of municipal indus
~ sssounsing of grantees OF fran
usnasemens of public as well a.
~ ..~srerzilous the determination OF
a ss~ncNbigfy IL largely dependent
i. - secsITaay, ready inieilisioiiity and
&iyocal character OK the naAncisi
~ siefes as New York make II TN
- - any ore. except an expert. 70
3ssn ia f1nAncial situation or the city.
~. csssfon. uHinslructed and at loss
- de1ni.e Conclusions. iaps@s ihto
gxzssesre. In order 10 remedy tni. eyn
1900 constitutional amendment
rar,efnai corporations act pfogluss
- ,srn.zr financial reports, arranged IN
-.daDee with forms prescribed by the
s. oaIcsr Of the state. The furlher ae-
e,.ss a. uniformity, obtained by this
- rakes the experience Of every city
~ svAfabie and constitutes an invaI-
~ s.fsruart against hlgnders in hnan-
- yos3cy.
49,. ana expenditures are Intended 10
-ssns ea,iusiCn between two or more offi-
~ :, aAsrau1ing the city, II Is import
n i n0.s lssat The comptroller IL given
ssrse,ta tenure and stand. but second to
= mayor In Importance. The accounts OF
go sorks should be completely scpArat-
9vuna ths general treasury account.
- IA question Of accounting or grant
= = ssunicinal franchises your commit
2 a. hesI; anxious 10 secure to the city
q saasf sonsplsie data concerning tna
MveSssss OF bisf1Iie service corporations.
8 ssIs end the comptroller Is required In
- ssnarate record for each grantee
49, shsli contain every item or inforEna-
q nsressasy 10 form an estimate OK the
a. II tbs franchise
Financial Control.
-rae Financial Control Over Receipts
Il Expenditures WAS the theme OF 4.
q rsehy. former deputy auditor OF the
1.a necessity Of financial control over
s6ssrfsl receipts and expenditures has
- demonstrated time and again In every
sskaps.ty Of any size. and the CUES
II not at thlS time, Wlekncf Str1
zs,sa should exist. but how and by what
,sAusty should IL be conferred and In
- should II be vested. What is
sxsTs lie an absolute standard
nsssrsty az financial control. based
~ i liked quantity and subjected to
= lar at supersesienee or overthrow. 80
e IL such authority Is exercised with
i xQSr and legitimate limits. Such
Hsssty can only be conferred BY state
o srdsr to fix responsibility in case OK
xxs eF failure 10 carry forward the
~ taould and must b. an individual
Aa-ps on whom may rest either pub
aWfosai or publt- censure. ana who
subsequently have tho requisite au-
te 10 compel attention 10 duty ana
hAxe 10 rules laid down for the
- Of all public officers I'm the trans
- Of city business.
= M8er that he may fearieasiy and
- prejudtce perform his duties under
hns head. that Of auditor. II would
- isso'uteiy essential that the comp
~ Be- relieved Of any political en-
olsnents such as would almost or
Aksy arise should the office b. one 10
ma by general election. aid also from
~ or obligations Of any kind 10 tha
tzzsstras.ve or executive officials. upon
~ Expenditures he must pass
NJ 1fsce should, therefore. be neither
~ e saea by election nor BY the ap-
Isafs pgwer of the mayor or ether ex-
eEss osacer"
AanietpaI Bookkeeptng.
events Of Municipal Industrial En-
MfhesT Was treated of BY Prof Tooke
De University of Illinois
Fse Fstns purpose of municipal book
ELS IL 10 secure successful financial
a5inssaatloa hut we must recognize,
Wsntial 10 this end. that the system
sssantsng should be designed to give
As public thoroughly reliable and ia-
asas news of the financial standing
80 sas sFstsFfsgise, from strictly hasiness
" Public service industry operated by
AsAseipaiity, No department should en-
e. IT service at th. expense Of another
y 81 service rendered should be cred
$3.50 - - Toe prices determined upon to the
gassaens supplying the same. The
ssessiaa a these suggestions would avoid
~ = naaetasIne,t os the true financial con-
.-.@ All companies operating under
aiPa franchises should be compelled
~ 80 similar accounts and Ia make am
sseeF's 70 Inc state authorities"
Accounts Of Franchises.
.,.sasr Allen. of HoSton. iwelt upon
ss.eaais OF Gsaatees ~ Franchises
sxss p1ihe essential or public control Of
- companies Is an accurate Kys-
Bookkeeping which shall show ev-
- sstsh IN such II way .as 10 enable a
= ssasae se be placed ~ any time upon
issues, In order Us secure This a
= 81 " Bookkeeping must bee arranged
Ass..sst use eFYoTCsd ny some public au-
~ saa m ofdAr TO secure uniform,
49, ms should BE done hv slate al,-
me- rather titan rs municipal The
- - governing the Incorporation Of
- ~ paSles should provide far the SUI
x s"h ~ the state 80 their accounts.
s-..s sSrsF!rheBSiys system should he
~ 49,, ~ by the state authorities ON such
a"ss thas franchise companies Of
| xnss.s ssoald {'nt5 II an identical means
ssssne their operation.
Ahafe ehfest az asss.urafe methods
. 81 ss..eefins ard o; p"hisc sunsrvs~ton
| - az the accounts ~ franchise
n = - 10 SECURE az equitable a,vfs-
as-s. hf.sa's aa7'ag tfse three parties ira
49,. shat Is. the Users ~ the ses-tsg,s
= $50. ssefs Of the capital employed and
AalEsanits ~ large 81"
49, a.soa vas devoted - general
q .A..ah * The report 81 Fh.. t.s,s,,v,,ftt,se.
IA - "a programme lockin. 10 .ha
&C., S'isa - sse modal charter which
|eyaa '8e work a The ieawue for this
~, feaeTt - the committee m r..-
sassa s'0s'aEnrne Mas adopted as pre-