The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1899-11-18
NEXT: SESSION
At MILWAUKEE
Selection Of Municipal
League.
Special Dispatch to The CAN.

COLUMBUS. o., Nov. 1.-THE executive
committee OF the National Municipal
League selected Milwaukee as the place
of the next meeting. The meeting Of
the league to-day opened with an address
by Professor L. s. Rowe of the Univer-
sity OF Pennsylvania on Public Account
ing Under the Proposed Municipal Pro-
Gramme." Professor Rowe said:
On the subject of public accounting the rec
concentrations OF the committee deal with four
distinct ~uestions:
First-The contents and Arrangement OF nnan-
second-Financial control over receipts and
expenditures
Third-Accounting OF municipal Industrial
enterprises.
Fourth-Account of grantees Of franchises.
In the management OF public as well as pri-
Vate corporations the determination OF oihcla4
responsibility is largely dependent upon the &C
ouracy, ready intelligibility and unequlVoSal
character OF the financial statements The
hopelessly complex reports OF such cities as
New York make IL impossible for any one ex-
cept an expert 10 ascertain the nnanclaI STU
alton OF the city. Public opinion. uninstructed
and at loss 10 form definite conclusions,
lapses into Indifference In order TO remedy
this evil the proposed constitutional amend
ment and municipal corporations act provides
for regular financial reports arranged in &C
coroance with forms prescribed by the nsc2l
officer OF the State. The further advantage Of
uniformity obtained by this system makes the
experience OF every city readily available and
constitutes an invaluable safeguard against
blunders in financial policy.
The Comptroller is given inoennlte tenure ana
stands but second 10 the Mayor in Importance.
The accounts OF public works should be COM
pletely separated from the general treasury &C
count.
on the question Of the accounting OF grantees
OF municipal franchises your committee has
been anxious TO secure 20 the city the most
complete data concerning the franchises of
public service corporations. To this end the
Comptroller is required to keep separate rec
ord Tor each grantee which shall contain every
item Of information necessary TO form an esti-
mate Of the value Of the franchise.
Walter S. Allen of Boston, speaking
upon the subject, The Accounts OF
Grantees OF Franchises, said:
prime essential OF public control OF fran
chise companies is an accurate system Of book
keeping which viii show every detail in such
a way 70 enable true value 10 be placed
at any time upon the business. In order to Sc
cure this a system OF bookkeeping must be
arranged and it's use enforced by some public
authority and in order to secure uniform meth
DDS this should be done by State authority
rather than by municipal.
The whole object OF accurate methods OF
bookkeeping and Of public supervision and con-
troll Of the accounts OF franchise companies is
the three parties interested-that Is the users
OF the service. the investors Of the capital en-
ployed and the community at large.
The discussion OF the topic was opened
by DR.. +. w. Hartwell. secretary OF the
Boston Municipal Statistical Committee,
who spoke on the financial reports of
municipalities. with special reference 10
the requirement Of uniformity. DR.. Sam
uel +. Sparkling. secretary OF the Wiscon-
sin League or municipalities. discussed
the same phase of the subject.
The Financial Control over Receipts
and Expenditures" was the theme OF A.
+. Crosby, former Deputy Auditor OF the
city OF Cleveland. Mr.. Crosby said:
The necessity OF financial control over IN
dustrial receipts and expenditures has been
demonstrated time and again in every NUM-
cpalty OF any size. and the question is not
AZ this time whether such control should
list, but how and by what authority should IL
be conferred and IN whom should IL be vested.
What Is wanted Is absolute. standard
thOrity OF financial control based upon a fixed
quantity and subjected TO no fear OF overthrow
long such authority is executed within
proper and legitimate limits. Such authority
can only be conferred by state law.
In order TO fix the responsibility in case OF
neglect or failure 10 properly carry forward
the Legitimate functions Of municipality
there should and must be individual head
one on whom may rest either puhil6 approval
or public censure. and who must consequently
have the requisite authority TO compel atten-
ton 20 duty and obedience 10 rules laid down
for the guidance OF all public officers In the
transaction OF city business.
THE Accounts Of Municipal Industrial
Enterprises was treated on by Profess
sor c. W. Tooke Of the University of Illi-
nois. Professor Tooke said in part:
The prime purpose Of municipal bookkeeping
IS 70 secure successful financial administration.
but We must recognize as essential TO this end
that the system OF accounting should be de-
signed 10 give 70 the public thoroughly relia-
bic and Ineligible information Of the hnan-
cal standing OF the enterprise from a strictly
business point Of view. A separate account
should be kept for each public service industry
operated by a municipality. The adoption OF
these suggestions would avoid the cOncealment
OF the true financial conditions All companies
operating under municipal franchises should be
compelled 10 keep similar accounts and 10 make
annual reports to the State authorities.
The afternoon was devoted TO a general
discussion Of the report Of the committee
on municipal programme. looking TO the
final adoption Of the model charter which
completed the work Of the league for this
session.