The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1904-02-09
HOWE HAS a PLAN.
will Provide for Better System
of Checking Up Accounts.

Councilman s T. Howe is preparing
an ordinance for introduction at the next
council meeting which will provide for
some important changes in the method
of bookkeeping in vogue at the office of
the city treasurer The object of the
changes will be to keep better track of
the amount of money due from the
county treasurer from taxation; the or
difficulty which was explained in Mon
days State Journal
Mr.. Howe's ordinance provides that
the city treasurer shall Immediately
the tax levy is made for the city, open
up set Of books in which he shall
charge the county treasurer with the
amount due under the lew for each
fund of the city. Thereafter, when any
payments are made to the city, the ex-
act amount credited to each fund shall
De properly entered in this book. The
ordinance also provides that the county
clerk shall, as required by state law,
Lufnlsh statement at the time of an
nual settlement showing the amount of
taxes not paid by reason of double or
e err. assessment, personal property
not Iound, or similar reasons. The city
can then ascertain exactly what portion
OF the amount expected is "deIinquent
eaNes. me city can know exactly
what it has due it at any time.
do not agree with Assistant County
treasurer Wright" said Mr.. Howe to-
Gay He says that it is of no real
Importance to the city to know how
Inuch II mas outstanding in DELINQUENT
tel31Is. l think II IS of great Importance
70 lhe city Isn't it important that any
business man or firm should know how
huch money 1t can reasonably expect
70 receive from a certain source? This
seems PLAIN enough to me- L believe the
~ 7 go, S4io 3t nave the information, but
oon Know how we should get IL
II the city could afford it. I would
pc IN favor of hiring an expert ac-
couhtant to come here and check I'D
our accounts and establish here the
standard form of municipal accounts
which has been approved bv the Amer
lcal League of Municipalities, and
accepted by the United States census
bureau This form of accounts is Ger
an 70 DC adopted sooner or later by
all the cities of the country. Just a
lew Gays ago enc of these experts pass
ca through Topeka on his way home
from Denver where he had established
the STANDARD system of accounts 1t is
very different from the way we do now
NOW We have no system at all"
$4,000 ANNUAL DEFICIT.
councilman Howe has figured it out
that the average deficit which the city
mas been accruing from year to year is
ABOUT $4,000. Mr.. Howe considers the
ponce receipts under Mayor Parker's
administration to have been extraordi-
nary, and he estimates that the exec IS
collected from joints, in that year was
$la, S4Sl5. This amount he deducts from
the 1Sp5 receipts before including it in
the total for the past five years.
Ihe average receipts for each of the
past five years are, as ascertained by
Mr. Howe from the city clerk and city
treasurer. $137 1893. 3d. or exclusive of the
Joint revenue during ParEers admin
istration, $685. 1863. Sc.
The total expenditures for the past
four years have been $3.50, 510.99, an
average of $14S, Bits per year.
Mr.. Howe subtracts the average re-
ceipts for the past five years from the
average expenditures for four years,
and concludes that the average annual
deficit has been $13, .09, exclusive of
the Parker joint revenue.
DISCREPANCY SOMEWHERE
This system of averages adopted by
Mr.. Howe gives a result which is rath-
er higher than former estimates. It is
certain that this average of deficits
has not been continued for the past
four or five years, though it may repre-
sent approximately the deficit which
the city would incurr at it's present
rate of receipts and expenses.
It would seem that there is discrep-
ancy somewhere in the figures which
have been prepared by the city officials.
The following is a statement of total
receipts and expenses, taken from the
reports OF the city clerk and city treas
urer: