Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1903-01-21
GOVERNORS MESSAGE.

the message of Gvy. La Toilette as de
aivered to the Legislature this afternoon
Gentlemen of the Senate and Assembly
In conformity with the provisions of the
constitution, / submit 70 your honorable
body information pertaining TO the admin
astratiOn Of the state government, and such
recommendations as seem TO me OF great
importance to every interest and to al
the people of this commonwealth.
The reports of the several departments.
bureaus and state institutions, which viii
be laid before you in the usual course
will exhibit IN detail full and accurate IN
formation respecting the public business.
Condition of State Finances.
The balance in the general fund of the
state treasury on January l. 1903, was
1926. SS4 "a, q sum sufficient to meet all
current expenses, including those incident
TO the legislative session, until license fees
and other considerable revenues of the
state are again received. During the last
two years no transfer from the trust funds
to the general fund has been made for the
purpose Of meeting temporary deficits. The
state treasury has been able to keep the
trust funds fully and probably invested
as the law contemplates should be done.
In order to maintain this desirable CON
dition, 1t was found necessary by the ex-
ecutive to delay the expenditure Of some
extraordinary appropriations during the
year of 1901. when legislative expenses were
met, and until revenues were received for
the year 1902.
The last preceding administration, for
the sufficient reason that there were no
funds available, left legacy of appiopria-
tions for extraordinary purposes made by
the Legislature Of 1899 and aggregating
$3.50, S4O.S4 apportioned as follows:
For state reformatory at Green
State home for feeble-minded
Chippewa Fails ...-.-......... lU,39S.6s
State University ....,.....,... 79,0O0.oO
State normal schools ..... 100000
In addition to these deferred appropria-
tions, after making allowances for curr mt
expenses due and unpaid, aud for railroad
license fees paid In advance of the time
legally required, the present administration
started with net balance Of S4l2J94.
The payment Of the aforementioned ap-
preparations during the last two years Of
Ieis explanation for in excess of eXDendi-
tures during that period In comparison
with previous biennial terms.
Under authority Of an act by the last
Legislature the fiscal year has been changed
TO end June 80 instead Of September 20,
and this fact should be borne In mind by
those seeking to make comparisons or TO
reach conclusions from the official reports.
4 have caused to be prepared by the com
missioner OF statistics, and there VIII be
printed as an appendix to this message,
statements in detail showing the receipts
and disbursements by the state in admin
istrative legislative, judicial and education
al departments, by years and for biennial
terms, since 1897 and 1872 Inclusive; also
the funds and fund incomes, receipts aud
disbuI seInents, In separate tables. by years.
for the same period of time. These tables
will enable anyone Interested to reach n
clear and complete understanding Of every
source Of revenue and Of the character Of
ali disbursements for each of the several
branches Of state government. | believe
that this infoI nation will be especially val
uable and helpful in determining the char
Rcter aud amount of appropriations proper
ny to be made. wetl rs In the considera-
zion of revenues necessarily to be raised.
State Bookkeeping and Accounting.
Under chapter 433 of the laws OF 1901 it
Is made the duty of the executive to install
a central system Of accounting for ali state
Offices and state institutions Pursuant TO
chapter 1873 of the laws OF 1899 the pre-
ceding administration had been authorized
TO establish such an accounting system for
al state offices In the capitol. Lnder hat
act experts were employed an elaborRtt
plan for the accounting system devised and
some steps taken toward its practical adop-
ton. Il was found Impossible, however
TO apply It because Of the fact that certain
state institutions we're outside OF the terms
of the law OF 1889.
The Legislature of 1901 provided that all
state offices and state Institutions should
be brought within a central accounting
system, and that so much Of the work
performed under the preceding admlnistra.
ton as could be made available should be
used
Much 'c;6fIinpfint had been made In the
departments and by those In authority ia
some OF the state Institutions that the
scheme proposed by the experts employed
under the law OF 1899 was unnecessary IN
trtcate and complicated, and would entail
needless expense In carrying out It's de-
tails; that the same good purpose could be
attained with saving to the state by much
mole simple and less costly plans.
4 with view of having not only an IN
pretudiced review of the system which had
been proposed, but with the further pur-
pose OF getting an independent judgment
upon the whole plan, 4 was deemed best
to employ other expert knowledge aud
Judgment in the work. 1t was also be-
NYed 70 be desirable to ascertain the meth
Gus OF pook.keepihg ana accounting In OPP
Grafton In some az the older states. To that
END ne systems In use In Massachusetts,.
New lt'sey and New York We're examined
In connection with the report made and
plan devised vnder the provisions of the
act of 1899. This was followed by a thor
ough Investigation ~ the system Of book.
keeping and accounting used In ench Of the
departments of our state government aud
IN each Of the state institutions including
the university and normal schools.
Inc results OF this investigation, con-
Quoted by an experienced and expert &C
countaut, leave no room whatever TO doubs
that the bookkeeping and accounting sys
TEN which has been maintained In each of
the departments of our state government
ana each Of the state institutions IL su-
perior TO that OF Massachusetts, New York
ana New Jersey: that II has been con
uucted with great care mlnuteness and de
tail that IL is faulty only in that eypendi-
Fures and receipts of the state government
Including the state institutions have not
oeeh centralized. II was discovered that
system OF Capitalization may be engraft-
~ onto the existing systems without either
mourning present expense or entailing the
perpetual outlay necessarily to result from
sweeping them all aside and without rem
uerng the whole system cumbersome and
complicated with detail ana crcumlocu,on
me present accounting system when
thus centraiized. am assured win show
the AFFAIRS Of the state and of each of its
departments and institutions at a glance
- any given time, together with the exact
pnancial condition of each In relation to
Hons FP''P''"
In the application OF this system care
nas been taken with respect to the mt
versity, the normal schools and state in
stitutions, not to interfere with systems
tready established and In every way com
mendable further than to centralize the
general accounting of the state This will
pc done without imposing any hardship or
requiring the employment OF extra assist
aus AFTER the system Is once established
The preparation of the necessary books
receipts and vouchers for the change Is
nearly finished, and the system will be
tully Installed within short time
In conclusion upon this subject II Is
examination of the acc6 ants and account.
ing system Of the state In each of It's state
obees departments and Institutions evil
9ences greet thoroughness, accuracy and
ests Of the state which makes it safe to
say mat every dollar of the public money
mas been accounted for.
Wisconsin Civil War Claim.
The agent appointed by the governor un.
the state against the United States since
securing the final settlement of claims
growing out of the Spanish war has de
voted much time and labor TO an examina
ti 'o, reorganization and presentment Of the
claims Of the state for expenses incurred
IL the pres curlon Of the Civil war ana