The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1907-09-17
One Convention in Ses.
sion; Three Others
Begin To-day.
CONSIDER MANY
GREAT PROBLEMS
Question Of Uniform System Of
Accounting in Cities to Be
Taken Upby Comptrollcrs.
Insurance Commission
ers to Have Big
Day.

ers to Have Big
Day.
Delegates representing three impor-
tant national organizations. which Will |
open conventions here to-day. began
TO gather in Richmond yesterday
while members of still fourth gem
eral association were already in ses-
sion considering the work of the past
year.
AT the Jefferson Hotel. where the
three conventions will sit to-day. tho
Hobbies were filled last night with men
from all parts OF the country who had
come to take part in these gatherings.
The National Association of Comptrol-
lers and Accounting officers will have
the use Of the large convention hall. and
for. the next three days, will consider
plans for a betterment of the account
ing systems Of the municipal county
and state governments in this country.
At the same time the Association Of
American Directory Publishers, repre-
senting the men who tabulate and print
the statistics and rolls OF cities
throughout the country, Will discuss
the means for the advancement OF their
work, and the safeguarding of their
profession.
The third convention Is perhaps OF
I
Ing Importance. The membership con-
sists OF nearly all the State insurance
commissioners of the United States.
as we'll as many actuaries, insurance
experts and examiners. In some States
the Insurance Commissioner is also
State Accountant, and Is therefore
also a member of the other conven-
ton.
Accountants VIII Discuss
Need OF Uniform System.
Widespread interest is being ex-
pressed in the matters before the As
sociation of Comptrollers and Ac-
counting officers, and their conference
here viii no doubt react on the ad-
ministration of affairs all over the
country. The object of the association
MS set forth by it's secretary. Mr.. How
ard C. Beck, OF Detroit, Mich, is to
devise and encourage uniform sys-
tern of accounting for all municipal,
county and State governments. which
shall he at once SO complete as1to sat
isfy the requirements of the largest
municipalities, and at the same time
so simple as to be easily understood
hy the average citizen. and to admit
of reports and balance sheets drawn
on the same basis of accounting and
furnishing the data for reliable sta
tistics of cities and counties for pur-
poses of comparison.
In talking over the work of the as
rociation last night. Mr.. Beck who is
himself an expert accountant, ex-
pressed the belief that the systems in
many States and counties are SO lax
and cumbrous to be almost useless,
and the reports published so volumi-
nous and complex as to supply no real
information to the average citizen.
"The state of Ohio" said Mr.. Beck.
'has propaoly progressed further in
this matter than any other State In
the Union. having not only a system
OF uniform bookkeeping for all muni-
cipal accounts. but system of travel
ing auditors and inspectors who make
careful examinations and check up the
published reports of ,the various de-
partments."
Hon. Joseph G. Tracey, the deputy
auditor of the State of Ohio. will be a
member of the convention, and on
Wednesday has consented to read a
paper on the results of State eXamina-
tion OF municipal accounts.
Plnn in Operation.
While many States and counties and
cities have elaborate methods of
checking up payments and verifying
every item of expenditures. 1t is said
by the accountants that few systems
provide so accurate n check for the re-
celpts of the various subdivisions Of
the government.
association new system of accounting
has recently been installed in Birming-
ham Ala. where as accurate a check
is made on receipts as on expenditures.
each receipt being made out In dupli-
cate and being entered in, the office
the treasurer. The pftice of tax col
lector is made Subdivision of the
treasurer's Office, and practically all
payments to the municipality for any
purpose are made at the office of the
city treasurer, and the account in this
office has to balance with that OF the
comptroller and of the bank every day,
the treasurer depositing in bank each
day the exact amount received the
day before, as shown by the records
in both offices. A similar system is
now being prepared for use In New
M York City, and it Is claimed that 1t is
20 simple that a balance sheet readily
e will at once show to any citizen@the
financial condition of any of the va
s rious departments of the city govern
ment, and the amount each department
81 costing for maintenance.
The Work OF To-day.
The accountants. will open their ses-
sion at 10 A. NJ to-day, and will be
called to order by the president, Hon.
Samuel B. Williams, the city comp
Is
Addresses Of welcome will be deliv-
ertd on behalf of the State and city by
Governor Swanson and Mayor McCar-
thy, after which the Presidents annual
a address will he read. Mr. Back will
make the secretary's report, and the
report OF the treasurer will be made
by Hon. George NJ. Rex, City Auditor
Of Pawtucket. r. L. All Of these off,
GERS arrived In the city last night,
After the appointing OF an auditing
committee and other routine business
paper will be read by the Hon
George Cabot Ward, the Auditors Gen.
sral OF tho island of Porto Rico. or
,'The New System of Accounting 81
Porto Rico. When Mr., Ward wentgtt
The island at The beginning of.$tht
American occupancy there was prac.
ideally no basis Of accounting or
which to build, and his office has.8de
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