The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1899-11-17

as InaI Dy Wnlch II mad been conferred
In other words, the authority of finan-
cial control, If held at all, would be
limited by and subject to the admins
trative pleasure. In which case the en-
tire procedure becomes a farce.
THE same objection holds good, al
though not to so great an extent, in the
case OF the legislative branch of the
city government. What is wanted is an
absolute, standard authority of f1nan-
cial control, based upon fixed Quqan-
tity and subjected to no fear Of super
cedence or overthrow, so long as such
authority is executed within proper and
legitimate limits. Such authority can
only be conferred by state law.
Now, shall this financial control be
vested in a board of supervision or in
an individual official or comptroller? 1t
would seem that this question is effect
ually answered when we consider the
trouble so often found with the work
of a board Of this character-that each
of these Individual members is natural
ly inclined to shift as much of the work
as possible, and all the responsibility,
if possible, onto the other members. 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 on whom may
rest either public approval or public
censure, and who must consequently
have the requisite authority to compel
attention to duty and obedience to
rules laid down for the guidance of all
public officers in the transactions 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 pO-
1iticaI entanglements or obligations
such as would almost of necessity arise
should the office be one to be filled by
general election, and also from favor or
obligations of any kind to the admins
tratiVe or executive officials, upon
whose expenditures he must pass. The
he
to be filed by election nor by the ap-
pointive power of the mayor or other
executive officer.
The best system of accounting ever
devised is worthless unless enforced in
every detail, and at the same time there
are often found many ways of eVad1ng
the law unless special attention is given
to prevent such action; so that unless
some one official shall have ample au-
thOrity to order and direct the account
ing in all departments, as well as the
ability to properly dictate the method,
and the backbone to enforce such di-
rectiOns and dictatiOns, there is almost
a certainty of slipping into a lax and
careless manner of transacting bust-
ness especially when, as is too often
the case, the clerks are appointed on
account of political prestige rather than
ability to fulfill the duties of their re-
| spective positions"
INDUSTRIAL ENTERPRISE.
''The Accounts of Municipal Indus
trial Enterprises" We're treated on by
Prof. c. w. Tooke, of the University of
Illinois. He said in part:
The question of securing a success
full financial administration for our
| American municipalities has become of
| increasing Importance within the last
| few years, due in no small part to the
| functions and to the corresponding
| growth of public ownership of munich
| pal industrial enterprises. The prime
purpose of municipal bookkeeping is to
| secure successful financial adminiStra-
| ton, but we must recognize as essen
| tial to this end that the system of ac-
counting should be designed to give to
| the public thoroughly reliable and in
| telligible information of the financial
standing of the enterprise from a strict
| ly business point of view. The only way
| in which this result can be obtained is
to treat the public service industry
strictly as a private industry for all
| purposes of municipal bookkeeping.
| Every element of expenditure, both un-
der the revenue account and under the
capital account that private company
must take into consideration, should be
included in making up the statements
of the cost of service.
"A separate account should be kept
for each public service industry oper-
ated by municipality. The expendi-
lures for materials and for salaries and
wages of employees should be truly and
accurately charged to that department
for which they are incurred. No de-
partment should enjoy free service at
I
rendered should be credited at the
prices determined upon to the depart
ment supplying the same. The adOp-
ton of these suggestions would avoid
the concealment of the true financial
condition of the enterpriSe-an evil in
American methods which in some in
stances has been notorious All COM
pan1eS should be compelled to keep sim
liar accounts and to make annual re-
ports to the state authorities.
IF we are to adopt a system of con-
troll over private companies and to en-
! force uniform accounts for municipal
service Industries, we must look to the
| establishment of administrative
board; ard only thus in my opinion can
| the control by public authorities over
! the charges for services rendered, be
| exercised and justice alike 70 the pri-
vate corporation and to the public"
| Professor TOOke takes exception to
! the recommendation in the report of
| the committee on municipal programme
| that the bonds issued for the construc-
! ton or operation of a municipal enter
! prise, should under certain circum-
| stances be included in the determining
| the limitation of the city's Indebtedness
and suggests that all such bonds should
| be secured by mortgages on the enter
| prise for which they are issued, and
| should under no circumstances become
a general claim against the municipal
| ity.
| Tooke, that the adoption of this
| course would be to make such indus
| tries subject to foreclosure. receiver
| ship and sale in a manner similar to
| those of private corporations, but I do
| not believe such a consequence is to be
| feared under properly organized muni-
| cipal control. Ifan industry under muni-
| cipaI ownership can not be successfully
! conducted under these limitations. it
| is not for the interest of the people that
| it be 50 operated
| GRANTEES OF FRANCHISES.
| Walter S Allen of Boston dwelt on the
| accounts of grantees of franchises" He
| said:
a prime essential Of public control of
| franchise companies is an accurate sys-
/ ten OF boOkkeeping which shall show