Evening star. [volume] (Washington, D.C.) 1854-1972, 1908-11-17
ON A BUSINESS BASIS
New System of Accounts for
y District Government.
AUDITOR WILL SUPERVISE
Plan Expected to Be Operative by
LIST of January.
MAJ. MORROW IS OPPOSED
Recommendation of Commissioner
West, However, Is Approved by
MI. MacfarIand-The Details.
[AJ. MORROW IS OPPOSED

The adoption of centralized system
of control of the finances of the Dis
trict. with a thorough analytical system
of bookkeeping, in order that the business
of the local government may be trans
acted without financial loss and that the
results may be known at all times. has
been recommended by Commissioner
West and approved by Commissioner
Mcfarland.
BY centralizing the bookkeeping now
being done in certain branches of the
government. under the supervision of the
auditor, it will mean that one clerk who
has been keeping the books of the
gineer department, and two clerks who
have been keeping the books of the prop
erty clerks Office, will be transferred to
the auditors office. The new system will
simplify the methods of making requisi
lions. accounting and bookkeeping and
what is regarded by Commissioner West
as most important, will mean the saving
of much time.
Effective by January 1.
1t is expected the change will become
effective by January l. In the meantime
the perfection Of the working plan will
be in order.
f<HSluScI NOLlILloSlohCI NloiIo" 10 pp-
posed to the proposition. He has not
discussed the matter with his colleagues.
and said today that he will talk with
them within the next day or so and will
afterward make a statement explanatory
of his position.
The object of the change is to place
the District in the class of well eStab-
lished and up-to-date business house. 1t
was first suggested by AlonZo Tweedale,
auditor for the District. in his last annual
report. He explains that while the &C
counting system Of the District has I'M
dergone a number of improvements the
past year or two, still more could easily
be accomplished, the centralzing Of &C
counts being a long stride forward.
Auditor Tweedale Explains.
ga business corporation transacting the
volume Of business and handling the
large sums Of money yearly transacted
and handled by the District of Columbia
Auditor Tweedale said, would not be sat-
isfed with nor permit to continue an ac-
counting or bookkeeping system which
would show as the results thereof pract-
cally only receipts and expenditures and
not the liabilities and obligations.
when a system of accounts such as
has been recommended by Commissioners
West is in operation. il will be but a step TO
so arrange things to show the cost of the
operation of the various departments OF
the District government, thereby enabling
the administrative officers to determine
the efficiency of departments under their
charge. and to prove whether or not they
are being operated economically Tine
District accounting under the present sys-
tenn is disorganiZed, each Office operating
along separate and Independent lines. In
order to establish a thorough and accu-
rate system Of accounting and analytical
bookkeeping, which will extend to every
book of record which In any way affects
hn int n lie
funds or public wealth, it Will be neces-
sary to place the responsibility for the
installation of such system upon some
one office. giving to that Office the neces-
sary authority to operate and control the
same.
Will Simplify and Centralize.
1.-THE improvements which are contem-
plated in the orders which I have sub
United to the Commissioner" Mr.. West
said when asked about the PLAN will,
| when put into operation, both simplify
and centralize the business methods of
the District government. Personal in
vestigation of the methods Of hand
ling acquisitions and vouchers con-
WINGED me some time ago that a better
system could be devised and that it would
also be an improvement to abolish a
duplication of bookkeeping in separate
| offices.
I'VE have been working steadily for
some months upon the plan which has
finally been evolved, and | believe we
Will secure a more expeditions tranSac
ton of business, without losing any of
the safeguards which are so essential
in municipal administration.
Daily Balance Sheet
During my term as Commissioner and
with all the business departments of the
District government under my immediate
jurisdiction we have made considerable
advance toward better methods. Among
other things we now have Il daily bal
ance sheet from the dsbursing officer,
his cash on hand and his receipts being
checked up by the auditors office at the
close of each days business, instead of
waiting until the end of the month.
I'VE have also a daily balance sheet
from the collector of taxes and i'll the
assessors Office we have issued a new
form of tax bill which will greatly simplify
and at the same time make more accurate
he work of AUDITING. There is much
yet to be done, but eventually | hope
with the assistance of the expert officials
who are greatly interested in the work OF
| improvement that the business admins
! tration of the District Offices will be a
model in all its details