Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1909-02-20
REPORT OF STATE AUDITOR
Suggests Several Changes in the Fiscal
Affairs of the State.


In his first biennial report Which was
submitted to the Legislature Friday
/ State Auditor Hatch states that the
adoption of the referendum amend
| ment to the constitution has a very
| important bearing upon the fiscal
affairs of the State and that to secure
| the best results it would be we'll 10
change the termination of the fiscal
, year from December 81 to June Goth.
| This says the auditor would al
| low the legislature ample time to con-
slider all financial legislation and pro-
vide for its requirements. and at the
| same time not interfere with the
regular routine work of the various
| departments. which is. temporarily
at east suspended pending the enact
nlent OF appropriation bills and other
| financial measures. Again it would
| make it possible for the various de-
partments after the close of the fiscal
year to prepare their reports and have
| them in readiness for the following
session Of the legislature
Mr. Hatch points out that the law
| creating his Office requires him 10
submit a biennial report on or before
| February first but that under the
present circumstances it is a practical
| iinpossibilty for the auditor to close
| his accounts on December 31st. and
have anything like satisfactory
| statement of the States affairs for the
Legislature assembling Immediately
| thereafter.
He points out the impossibility of
complying with the provision that no
bill shall be approved unless incurred
during the time for which such an
preparation was made. 1t is manifest,
lie says. that all of the expenses in
Cured during the last month of any
!-ear cannot be paid before the appro-
priation lapses thereby working an in
justice to creditors of the State. Pro-
| vision should be made, he continues,
by express statute that all appropriate
tons not otherwise specifically pro-
Vided should lapse at the end Of the
fiscal year which would allow 4 Gnodi-
tication Of the appropriation bill which
now permits the governor to draw his
warrant for the amount only between
specified periods.
He suggests a law providing chat
where the salaries of State officers and
clerks are fixed by law. such officers
and clerks should not be permitted to
draw from other appropriations for
services manfestly within the scope
of the duties of the office for which the
salary is provided.
The auditor suggests the abandon
ment of general appropriations like
salaries Of public Offices printing, bind
ing. postage stationary transportation
Of documents, etc. and of limiting to
each department and setting aside
| therefor the amount required by each
department. He says that it is fra-
qucntly the case that one department
| Wil| provide for its requirements very
early in the year out Of such appro-
priutiOnS to an extent which will pre-
vent some other department whose
necessities are not so early apparent
from providing itself with the actual
necessities of conducting its affairs.
Where these general appropriations
exist, ami all departments are drawing
from then. it enVolVeS duplicate report
ing of the same to show the actual
expenditure OF the appropriations and
again to show the same expenditure
grouped under the department SO as to
ShCW, its gross expenditures. Where
appropriations have been provided for
specific purposes. it has been required
hat all payments for such work should
b. applied against such specific apprO-
| priatiOnS. notwithstanding they envOlve
! general appropriations, like postage,
Printing. stationary, etc, and insofar
as this was possible it has relieved
these last named appropriations some
of which must otherwise have shown Il
deficit.
The auditor submits the results of
his examination of the State treasur-
ers accounts in 1907 and 1908.
Mr.. Hatch goes at length into the
| matter of trust funds. saying that
authority by special resolve or other
| wise should be given the auditor or
| treasurer to set up the aScertained or
true balances after careful examination
of all the facts in relation to them so
the account thereafter may show The
true balances. He says there are so
many discrepancies in the Penobscot
Indian fund that corrective Legislative
measures are Imperative. Figures are
submitted showing the growth OF this
fund from 1882 to 1872 and Mr. Hatch
| says that it would be manifcsty pro-
per to place this fund at the amount it
should rightfully be on December 31st,
1908. which is $S9,59244
In his reca pitulation of the States
financial condition January first 1909
the auditor shows the following:
Total Liabilities. 1892 Gal IA
Total Assets. 2,1i531i.99
Net Liability $1.1S7 326 IL
! Current assets. GnclHding cash
| and taxes due 81 500 09i.2S
| Current liabilities Including
| continuing accounts and UNI
paid hilsD 1919 s.
.Amount available for future
expenditure $3.50 $50. IS
Mr. Hatch states that under the
council order directing him to unity
tie systems of accounting for the va
rious state departments and State in
sttutonS he has succeeded in bring
ms all but three within the scope con-
tenplated by the law creating his Of
fee. These three are the State prison
at TEonastOn. the State school for
boys n Portland and the University of