The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1906-01-07
MORRIS NOT HERE
Haskins & Sells Accountant
Fails to Arrive, as Expected.
Now Reported He viii Come
This Week.
ON A NEW SYSTEM.
States Bookkeeping Methods
Are Being OYerhauled.
Plan Followed in Treasury Has
Become Cumbersome


While D. C. Morris, the HasSins &
Sells representative who Investigated
the state treasury department, is alb
sent from the city on his mysterious
mission, his assistant w II. Reed, is
said TO be at work on the preparation
Of a proposed change in the present
system Of accounting in use in the Of
fee of the state treasurer.
In the coarse Of the treasury investi-
cation, numerous changes in the book
Keeping system nave suggested them
selves, and it is understood that these
changes will be embodied in report to
the governor Though nothing has been
given out concerning the progress Oh
this work, the understanding is that it
is practically completed and will be
ready for Mr. Morris inspection when
lac returns.
To put into effect. any. changes. of rad
zeal nature in the bookkeeping systems
may require an act of the legislature.
1T is likely that some of the changes to
be recommended will require such an
act. A man who is familiar with the
situation says:
"A big manufacturing concern is al
ways changing its bookkeeping meth
odst to fit advanced ideas. Every year
the accountants are expected to point
out some ways in which the bookkeep-
ing can ,he improved The business
man says, Every other department of
the work is improVing and charging;
why SHOULDN'T the. accounting depart
ment also improve2s So the big manu-
factories. are as a rule up to date in
their bookkeeping.
Take the railroads. in which the
very highe form of modern account
ing is eXemplihed. The accountants
get together every little while and talk
over methods, and plan improvements
But i'm state and municipal ac-
counting. the Old methods are used
q * loo Hnv
change. The state or the municipality
grows. but the same old bOOkkeep ping
systems are i'm use Often the meth
DDS which were ADEQUATE when install
ed are entirely inadequate for in
creased business. But each succeed
ing official is perfectly satisfied if he
can drop into the rut followed by his
pred eeessOr. Besides. the law is very
often an obstacle in the way. The
law requires certain books and certain
systems, and lawmakers do not real
lie the necessity for change"
To find out what the law requires,
and how accounting systems can best
be adapted to present laws is part OF
the work of the expert who under
takes to esta blish a new system 1t is
also up to him to say how the law
should be changed to provide for fur
Their betterments. This requires an eX-
tensive study of the law IN order that
the proposed new system may pick all
the loose ends ana make one set of
books fit into altotl9eEssF
The books now i'm use at the state
house for keeping the records of the
state of Kansas are said to be too
cumbersome for the amount of in
formation which they contain. The
information needed IS all there, but
it is not so handled that it is readily
accessible for reference.
After the scheme of improvements
is decided upon, the biggest part of
the work and expense is i'm opening up
the new set of records. The data
obtained IN the old books have to be
dug out and put into the shape need
ed for the new accounts. This prepa-
ration of the records for the change
sometimes requires a. vast amount of
labor.
Will HOch Pay the Bills?
Tt is UP to Governor EIoch to decide
whether or not the state shall pay
Haskins & Sells the $25 per day
for which their contract calls for all
the time that Mr.. Morris has been alb
sent from Topeka. He has now been
gone about six weeks. and no pay
had been drawn for him since De
cember 10.
When asked what he would do about
the payment of the $25 per day Gov
ernOr H0ch said.
II haven't decided. I will have to
waIt and investigate the matter"
lf it can be shown to Governor HOch's
satisfaction that Mr. Norris has been
actually a work for the state since he
has been away. eff course the bills win
be paid. But All such bills must be
o Ked by the governor before the war
rants are drawn
w. H Reed, Mr. Morris assistant.
said; There is no doubt that Mr.. Nor
rfs has been hard at work on this re-
port during his absence. 1T is a big
Undertaking to get such a report i'm
shape
MP. Morris was expected to arrive i'm
Topeka the middle of last week He
has not yet come. but the rumor Is that
he has left New York and viii be here
within the next few days
50 urR @.