Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1900-04-19

Wisconsin is in good way to have
by Sept, so, the end of the present ifs
keeping for its important and multi
farious departments. The essence of
the proposed system is record that
will at all times show the current re-
ceipts and disbursements of every Of
flee, department, commission and inSti
tuition Of the state in an Office in which
all accounts center. The Importance
of the reform is clear when it is real
lied how vast and diversified the bust
ness of the state really is. The mat
ter has been upon the mind of Gov,
Scofeld for long time, and he hopes
before his term expires to see the
system in actual operation.
This really important and laborious
work has been accomplished by
G. ID. BartZ and Steven w. Gilman, eN-
pert accountants, who have wrought
out a simpited system of state ac-
counts and made their report as pro-
yided by law, to the governor, secre-
tary of state and state treasurer The
history of the movement began soon
after Gov. Scofield's first Inaugural
ton. Early in his first term a request
came to him from private source to
furnish financial statement that
would show in detail the states re-
ceipts and the sources thereof, and the
disbursements and the purposes for
which made.
At this time the information which
could be obtained as to how the state
money was being spent, was vague
and unsatisfactory, owing to the anti
quated accounting methods of gradual
developments for which. it is said no
administration or set of offices should
be held responsible. Many of the de-
partments and institutions kept their
own accounts according to plans de-
vised by the officers or clerks in
charge, without much consideration
for any other branch of the state gov
eminent. In other words, there was
no Office or place where all accounts
center and whore taxpayers could OBJ
tain the results of the current business
OF all the state boards, departments,
institutions and commissions. The
old methods We're adopted when the
state was new. and as the demands
upon the state increased new depart
ments We're created. The laws enact
ed regulating the added departments
have resulted in creating a group Of
seemingly independent boards, the ac-
counts and financial matters of which
are managed without considering its
relation to the state as a whole.
The difficulty experienced by the
governor in complying with the re-
quest convinced him that the account,
ing system was imperfect and led to a
recommendation in his message to the
Legislature of 1899 suggesting appro-
pirate legislation. This result
ed in law creating a
commission composed of the governor,
secretary Of state and state treasurer
and provided for the employment of
expert accountants to prepare plan
which would unity and simplify the
accounting.
The manner in which the experts
proceeded with their work was to first
tabluate in condensed form all the
laws relating to each office, depart
ment or institution under the laws re-
lating TO accounts land fiscal matters
The secretary Of state holds two dis
tinct Offices. In his capacity as sec
rotary he Is required to act upon mat
tiers relating to the department of
state while as auditor he is required
to audit" and state" accounts Of all
financial matters between the state
and the United States and department
and institutions of the state. Though
many Of the laws are conflicting the
supreme court has held that the audi
tor cannot delegate to any other Of
ficer or board the right to audit con-
ferred by the constitution, nor can
the legislature relieve the auditor OF
this duty.
In the progress of their work, the
experts proceeded upon the theory that
the idea OF an auditor for all state ac-
counts, as provided by the constitution
and early state laws. was to govern,
rather than the laws which were seem
ingly in conflict Herewith.
A few days ago the question as to
the power Of the commission, in view
Of the seeming conflict in the laws, to
enforce the system Of accounting II
adopted, was submitted to the attorney
general, who has Just rendered an
opinion in the Affirmative. Based up
on this opinion. the governor, secre-
tary Of state and treasurer. have
adopted the proposed plan, and will att
the earliest practicable moment put
it in force.
4 brief summary Of the leading
features u the system Is as follows:
IN the department OF the secretary
Of state. in conformity to the consti-
tuition. there shall be an office Of
audit, n which books OF account shall