Evening star. [volume] (Washington, D.C.) 1854-1972, 1908-11-25
AUDITING BIG CITY ACCOUNTS
CONTROLLER METZ EXPLAINS
SYSTEM IN NEW YORK.
Address Before American Govern
ment Accountants-Mr. Macfar-
land Speaks for District

To audience of over one thousand
persons last night Herman Metz, CON
troller of New York city. told how that
municipality is gradually simplifying its
accounting system that the books OF
the various departments will reveal
rather than conceal information from
others than the bookkeepers
The meeting. in the main lecture room
of the Public Library. was under the
auspices of the Association of American
Government Accountants of Washington.
Attorney General Bonaparte presided
Brief speeches were made by Commits
sioner Macfarland and President Powers
of the association.
Charles c. Rogers. collector of taxes:
-alonzo Tweedale. auditor. and Louis {.
Wilson, disburSing officer all of the Dis
trlct government. and several prominent
federal department officials We're present.
Speaking of conditions when he took
Office as controller of New York, Mr.
Metz admitted he found accounts conceal
ing rather than disclosing their true
meaning.
Changes and improvements have been
made. and today New York city is the
best governed city in the world" he said.
He referred to its recent Sl25oo.01 bond
issue, which was oversubscribed thirteen
and half times
Upon the subject of departmental ac-
counting and apportionment of estimates
he said
''In addition to the budget of functional
accounts forming the contents OF the APP
preparation ledger, expense ledger
would be conducted, containing accounts
with each element of expense, wherein
administrative control over the eXpendi-
lures for salaries. supplies, materials.
equipment. contingencies, etc, could be as
effectualIy exercised as that afforded over
the expenditures for functional activities.
TO do so it would only be necessary to in
dOrSe each voucher for charge To both
! the functional and expense accounts To
which 1t is applicable. and to register and
collate the items with respect to both sub
jectS for posting to the respective appro-
priation and expense ledSers.
las the departmental estimates would
develop two claSsitications of the credit
required. one according to the functions
and the other according TO the expenses
both regulating expedients could be car
ried into the budget. and stated and linn
tied credits could be established both in
the appropriation and expense ledgers
against which thu warrants could he
charged. and neither of such credits could
be exceeded without permission from the
| board of estimate and apportionment
after due inquiry and authority for a
transfer of funds.
In his speech Mr.. Mcfarland said
The District government has been i'm
proving its auditing and accounting sys-
TEN and plans to do much more in the
direction of undermining and perfecting
It, Under the direction of Commissioner
West. who has supervision of the audi
tors office. and of the auditor. Mr.. Twee-
dale. who has suggested a number of i'm
provements, d comprehensive scheme for
centralZng the work of this character
has been prepared. Progress toward an
ideal system of municipal auditing and ac-
counting is being steadily made. OF course
the District government, in its partner
ship with the national government. has
the difficulties we'll the advantages
of dual system of auditing and account
ing. Moreover. the desire of Congress
to preserve the forms of appropriation
unchanged hampers the reorganization of
the budget. But our difficulties are no
greater than those of other municipalities
and are no reason why should not
succeed in reaching scientific and bust
nesslke arrangement both of budget and
accounts