The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1899-11-17
MIL WAUKEE
is CHOSEN.
Next Meeting Place of the Mu-
nicipal League.
Municipal Programme Under
Discussion Today.
SPEECHES AND PAPERS
By Leaders in the Movement for
Improvement
In the Management of the At
fairs of Cities.

16ALS VI OAGACSa
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 today opened with an ad-
dress by Prof. L. s. Rowe, of the I'm
iversity of Pennsylvania, on Public
accounting under the proposed munich
pal programme"
He said in part:
1.-The system of public accounting
stands in such close relation to the ad
ministrative efficiency and financial
stability of the municipality that the
important place occupied by the provis-
ions relating to this subject in the pro-
posed Municipal Programme requires
no further Justification
The recommendations of the COM
mittee deal with four distinct ques-
tiOns:
''F'irst-The content and arrangement
of financial reports.
"Second-FinanciaI control over re-
ceipts and expenditures.
'tThird-AccOunting of municipal in
dustrial enterprises.
Notwithstanding of grantees of
franchises.
In the management of public, as
We'll as private, corporations the de-
determination of official responsibility
is largely dependent upon the accuracy
ready intelHgibility 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.
Pubic opinion uninStructed and at
loss to form definite conclusions Iapses
into indifferences. In order to remedy
this evil the proposed constitutional
amendment and municipal corporations
fnT 11cl7- f5rr.l 1faio 4
ports arranged in accordance with
forms prescribed by the fiscal officer
of the state. The further advantage of
uniformity obtained by this system
makes the experience of every city
readily available and constitutes an in
valuable safeguard against bIunders
in financial policy.
The provisions for financial control
over receipts and expenditures are in
tended to prevent cOllusiOn between two
or more officials in defrauding the city.
1t is important to note that the comp
troIler is given indefinite tenure and
stands but second to the mayor in i'm
pOrtance. This provision is in thorough
harmony with the trend of our NUM-
cipal development. In fact, the citizen
body shows a distinct inclination to
look to the comptroller rather than to
the mayor for the remedy of admins
tratiVe shortcomings. To withhold paw
ment for services inadeCuately per-
formed is a sure and ready means of
bringing contractors to a keen sense of
their obligations. Nor is the remedy
any less effective in the case of ap-
pOintments in violation of the civil ser
vice rules.
THE system of accounting in muni-
c1pal industrial enterprises, although
but indirectly affected by the provisions
OF the amendment and act is a matter
of the very greatest Importance Fail
ure to provide for such fixed charges
as sinking fund, depreciation and re-
pairs. leads to the deterioration of the
city's public works and paves the way
for the periodical raids by private cor
pOratiOnS, from which PhiIadeIphia has
had recently to suffer. In any we'll
ordered system of accounting ample
provision must be made to keep all
public works at the highest point of
efficiency before any surplus is used for
general city purposes. To effect this
purpose the accounts of public works
should be completely separated from
the general treasury account.
"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
comptroller is required to keep a sepa-
rate record for each grantee which
shall contain every item of information
necessary to form an estimate of the
value of the franchise These items re
minutely specified in the Inunicipal cor
pOratiOns act. The grantees of such
franchises are required, furthermore to
keep books of account which must
conform to the standards formulated
in the act From the Information thus
made readily accessible it will be pos
sible to treat intelligently with such
corporations when the question of a
reVaIuaton of their franchises arises
Not only viii the city treasury reap a
real benefit, but it is likely that the
relation between the city and public
service corporations will gain from the
more definite bases of negotiations thus
offered
The discussion of the topic was open-
ed by DR.. z. w. HartwelI, secretary of
the Boston municipal statistical com
mission who spoke on The Financial
Reports of municipalities with Special
Reference to the Requirement of Uni
fOrmity."
DR.. Samuel E. Sparling. secretary Of
the Wisconsin league of municipalities
discussed the same phase of the sub
Ject.
A. L. CROSBY'S PAPER.
f'The Financial Control over Re
ceipts and Expenditures was the
theme Of A. L. Crosby. former deputy
auditor of the city of Cleveland. He
said in part;
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.
Controlling power may be conferred
upon municipal officials by municipal
authority, either executive or Iegisla-
tive, or may be conferred by state law.
If the power of financial control be con-
ferred by the municipal, administrative
| or executive authority there will al
ways be the dangerous condition at
--E-r ~.