Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1905-03-22

the proper time 20 make Il possible for
us TO make the segregatlon-and We
would be still more willing were we sure
the system or sufficient OF II would be
perpetuated so as to permit compari-
sons during the years to come. II Is
quite possible that upon taking
the matter up with heads Of
departments some changes would
be made In the suggestions embodied
In the lists attached-these subdivisions
are made without having had any con-
sultation with any officials or others
interested.
Indeed, II seems 60 me that the time
Is fast approaching when the citys
needs VIII require more than a state
ment of receipts and disbursements
even though segregated and classified
as perfectly as may be- for, as must
be evident 10 any observer receipts
may represent temporary expedients to
meet pressing needs, and not the ac-
tual revenue accrued for that certain
period, while disbursements may bear
but slight resemblance to the actual
expenses OF the time covered, and hence
are not always safe as basis upon
which TO forecast the future Munici-
palitles, like large corporations (such
as railroads, etc,), must sooner or later
meet the demand OF a progressive con-
stltuency, for Increased adminlstra-
tive efficiency and like such corpora
tons, centralize executive control, and
when that Is done, success can only
come by the exercise Of judgment made
with respect to cost Of operation and
revenue accrued, which will require the
compilation OF that information dis
tinct from receipts and disbursements.
properly classified In such a way as TO
be foundation for the exercise Of ma
ture administrative discretion.
And while the interested taxpayer
would want 20 know the cash asset
and liability as shown in state
ment OF receipts and disbursements.
yet II II his due to also
know the facts. as statement Of
revenue and expenses should portray.
] VIII repeat that In order to insure
official fidelity and the attainment OF
higher administrative efficiency a sys-
tenn Of accounts must sooner or later
be developed that will show the cash
transactions (receipts and dsburse-
ments) and also the actual income and
expense
| desire to call attention to the fact
that while we charge the engineering
and inspection Of work being done un-
der a special tax levy to that special
extension. the custom seems to have al
ways prevailed Of charging the expense
gone to In those very cases In the re-
corders and treasurer's offices (such as
postage, maps, etc, etc.) to the general
expenses OF those Offices rather than
to the special work being done. II II Is
proper to charge the expense gone to
In the engineers office, why not apply
the same rule as TO other Offices?
In many cases of extensions under
special taxes. the cost OF advertising
same, constitutes large proportion OF
the total cost OF the extension, which
/ presume you have often observed.
For the information OF the public and
IN Justice to administrations. II seems
TO me that statements from this office
should show the amounts expended for
"betterments" or permanent improve
ments, distinct from the ordinary OPP
Grating expense-to do this would ne
cessitate an understanding by heads Of
departments as 10 what constitutes
"betterments" that uniformity should
exist and be shown on the distribution
sheets.
Another very desirable thing would be
the revision Of the city's assets, for
many changes have taken place since
1900 when the last revision or placing
of values occurred,
Let me again express the hope that
the city will see its way clear TO abol-
ish the issuing Of water certificates"