The record-union., 1899-11-18
Last Days Session Of the National
League Conference.
Interesting Papers Read Relating to the
Governing Of Cities and Towns.
Milwaukee Selected by the Execu-
tive Committee Of the League as
the Place Of Meeting of the Ma
tional Convention One Year
Hence.

tional Convention One Year
Hence.
| COLUMBUS (O.), Nov. 1.-THE Ex-
ecutive Committee of the National Mu-
nicipal 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 University of Penn
sylvania, on Public Accounting Under
the Proposed Municipal Program say
ing in part:
Ion the subject of public accounting
the recommendations of the committee
deal with four distinct questions:
''F'irst-The contents and arrange
ment of financial reports.
'-Second-FinanciaI control over re-
ceipts and expenditures
Notwithstanding of municipal in
dustrial enterprises.
'Fourth-Account of grantees CT
franchises.
In the management of public as well
! as of private corporations the deter
mination of official responsibility is
| largely dependent upon the accuracy,
ready intelligibility. and unequivocal
character of the financial statements
The hopelessly complex reports of such
cities as New York make it impossible
! for anyone except an expert to ascer-
tain the financial situation of the city.
Public opinion, uninstructed and at a
loss to form definite conclusions, lapses
into Indifference. In order to remedy
this evil, the proposed constitutional
amendment and municipal corporations
Act provides for regular financial re-
ports arranged in accordance with
forms prescribed by the fiscal officer of
| the State The further adopting of
uniformity obtained by this system
makes the experience of every city
| readily available and constitutes an
invaluable safeguard against plumbers
in financial policy.
The provisions for financial control
over receipts and expenditures are in
tended to prevent collision between two
or more officials in defrauding the city
1t Is important to note that the Con-
troller is given indefinite tenure, and
stands but second to the Mayor in inn
portance. The accounts of public
works should be completely separated
from the general treasury accounts
"On the question of the accounting
of grantees of municipal franchises.
your committee has been anxious to Sc
cure to the city the most complete data
concerning the franchises of public SER
vice corporations To this end the
Controller is required to keep a separ-
ate record for each grantee which shall
contain every item of informatio nee
of the franchise"
The discussion of the topic was
opened by DIR. E. w. Hartwell. Secre-
tary of the Boston Municipal Statisti-
cal Committee, who spoke on the finan-
cial reports of municipalities, with
special reference to the requirement of
uniformity.
DR.. Samuel E. Sparkling, Secretary Of
the Wisconsin League of Municipalities.
discussed the same phase of the sub
ject.
The Financial Control Over Receipts
and Expenditures was the theme of
A. L. Crosby, former Deputy Auditor
of the city of Cleveland He said:
The necessity of financial control
over industrial receipts and expendi-
lures has been demonstrated time and
again in every municipality of any
size, and the question is not at this time
whether such control should exist. but
how and by what authority should it
be conferred, and in whom should it
be vested. What is wanted is an alb
solute, standard authority of financial
control based upon a fixed quantity
and subjected to no fear of overthrow
so long as 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 to properly
carry forward the legitimate functions
of a municipality, there should and
must be an individual head-one or
whom may rest either public approval
or public censure, and who must con-
sequently have the requisite authority
to compel attention to duty and obedi-
ence to rules laid down for the guild
ance of all public officers in the trans
actions of city business.
In order that he may fearlessly and
without prejudice perform his duties
under the first head, that of auditor. it
would seem absolutely essential that
the Comptroller be relieved of any DO
litical entanglements or OBLIGATIONS
such as would almost of necessity arise
should the office be one to be filed Nv
general election, and also from favor
or, obligations of any kind to the adj
ministrative or executive officials. upon
whose expenditures he must pass The
office should, therefore, be neither one
to be filled by election nor by the an
pointive power of the Mayor or ether
executive officer"
1.-THE Accounts of Municipal Indus
trial Enterprises We're treated on bv
Professor C. w. Tooke of the University
of Illinois.
THE prime purpose of municipal
bookkeeping he said, s'is to secure s,,c-
cessful financial administration. hut we
must recognize as essential to this end
that the system of accounting should be
designed to give the public thoroughly
reliable and Ineligible information Of
the financial standing of the enterprises
from a strictly business point of view.
"A separate account should be kent
for each public service industry ouer-
ated by a municipality. NJ depart-
ment should enjoy free service al rhe
expense of another, but all services rem
dered should be credited at the prices