The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1907-05-07
ACCOUNTANT GETS
To WORK ON BOOKS
City'S System VIII Be on En-
trey New Basis
EXPERT is CHECKING UP
Ecoks Will Be Placed on an Up-to.D
Basis In Accordance With the
Mayors Recent Recon-.
mendaton.

One of the most important improve
ments called for by Mayor Ward in his
recent message to the city council is al
ready receiving attention. The ante-bel-
ium and incomplete mixed up system Of
bookkeeping that has been in vogue in
city affairs ever since Birmingham was in
corporated will soon become a thing Of
the past, and instead Birmingham Will
stand in the highest class of cities in the
United States, so far as municipal ac-
counting is concerned.
Howard e. Beck, one of the finest ac-
counting specialists in the United States,
began yesterday on the city's books and
before many weeks he will have placed
them on the proper basis. Beck comes
recommended by DR.. Powers chief sta
tistican of the United States government.
He is now the deputy in control of the
city of Detroit, and was Instrumental in
placing that city in its present lead, with
the finest accounting system in the coun-
try.
Beck is also member of the Municipal
Association of Public Accountants, the
committee on uniform accounting Of the
National Municipal league. He is secre-
tary of the National Association of Con-
trolling and Accounting Officers, since its
origin in Washington. This body is COM
posed of all the census officials and the
American League of Municipalities.
The expert has begun TO audit the books
and check up the past years for errors,
and when he gets everything in hand he
will install complete new system, APP
propriate to local conditions, and planned
upon a wide experience. 1t is believed
that when he has finished the city will
have better credit, and many other ad-
Vantages hitherto impossible. Here is the
section of the mayors message which
shows some of the things calling for rem
edy:
Right here | wish to call your atten-
ton to the fact that our system of book
keeping Is too crude to be satisfactory.
Having been installed many years ago,
when the town was small and entries
simple, the books are practically nothing
more than memoranda of yearly receipts
and disbursements.
Although the city has accumulated
vast lot of assets of all kinds, there is no
property account to know what 1t Is
where it Is, or its book value. All dis
bursements are practically treated as OPP
Grating expenses ana no credlt given tOr
amounts going into investments, perma-
nent, depreciative or otherwise.
II wish 1t particularly understood that
this condition cannot be considered a
reflection in any manner upon the faith
full and conscientious official in charge
of your auditing department. 1t is sim
ply due to the system turned over to him
to follow Every mayor and expert eX-
aminer of the books for years past has
recommended change, but so far moth
ing has been done. 81
Il believe it Is your duty to install at
once a modern system of municipal ac-
counts by which the public will have ac-
curate information as to the cost of con-
Quoting each branch of the city govern
ment as well as amounts expended on
work of a permanent character; that the
board incorporate an annual budget in
our fiscol system; that an inventory of
the city's property be made and appraised
by a competent and disinterested commit
tee of real estate men; that our liabilities,
bonded and otherwise, be analysed and
set out on the books.
"All of this will be a foundation for flu
ture statements, as well as information
that the mayor and aldermen and people
should have. 1t will materially aid in
lettering the city's credit, besides max
ing 1t possible to intelligently compare
municipal statistics between this and 9TH
err cities. 1t will also systematic and re-
duce the cost of future auditing of the
city's books"