New-York tribune., 1909-06-27
MAKES BUDGET CLEAR
T4TPIYERS TO BENEFIT
By MfCTNNES PL4N.
UIU .Sho7c Ho5c Money Is Spent
and Ratio Of Increase or
Decrease
Decrease.

. r,rr va, toward enabling the general public -
tske a. intelligent interest in the process Of budget
rnak-ng.
7p,s new form has been prepared by Duncan
Machines who has for many years been IN charge
~ the work Of compiling the annual financial re
-o--s - n city controllers At meeting "f the
National Association Of Controllers and Accounting
oH7ccrs Of America. held recently in Detroit Mr
NocTrnss explained the character and purpose of
The new plan Il was received with so much favor
bv this large body Of accounting experts that a
,.sorrtfon proposed by z. z. Philips, of the
Finance Department of PirtshurE. and seconded
~ : Grif7nr Controller Of New Rochelle.
vss adopted. expressing The opinion Of the associa-
lion that the method Of officially preparing
and stating the budgets Of the city Of New York
~e--1lz ly covered the scope municipal budget.
ara recommending l. to the favorable consiiera-
tior n authorities Of all municipalities The asso-
cas-fo- also decided to have the new scheme. with
its accompanying explanations. printed in pamphlet
form and distributed its members throughout the
courtrE.
Nuricsy,al reform organizations in this city have
ber e7eav vorig for years 10 interest taxpayers in
-he process of making the annual budgets. ENhih-
its showing the municipal extravaganza resulting
ron the existing system attracted great deal of
,1.- attention Just before the present years bud
e. vas prepared in the month Of October last.
with result that taxpayers hearings on THAI oc-
c7son were attended more largely than before
r. = was evident from what took place At these
hearings that the general public while interested
IN -ho process ~ making the budget. was not in
possession of the information essential TO clear
understandings Of the purposes for which money
was being voted the relation which appropria-
--s agreed upon bore appropriations for like
rurr0se in previous years 50 apparent Aas this
lscz q information the part of interested tax
ravers thar Controller Metz more than one ooca-
SION during the hearings declared that the whole
business of taxpayers hearings on the budget was
---le more than farce
When i is realized that the budget for the pres
e. rear provides for the expenditure Of &53e22.-
- - and is made Up Of thousands Of separate
szrrorrtztions II viii be apparent that the task
q s-terizently comprehending the purposes and
c-i-icsing the amounts Of the various apPropria-
tons asked for and agreed upon by the trainers
o. the budget is difficult undertaking. even if the
method OF stating those appropriations clearly in
d.cz-es the purpose for which the money is to be
expended and the comparative sums expended IN
previous year
CHAOTIC NODE OF PRESENTATION
civ budgets have been presented IN such a cha
o.lc manner that very few even Of the citys Off
Gals have been able to explain intelEgertlE the
reasons Why appropriations asked for should be
granted Under such circumstances it is not sur
r-tstrg that the public. matter how much inter
ested II budget making. should be wholly at sea.
For instance when the estimates for the present
5ear were finally passed upon by the Board Of Is
innate and printed. some six months ago. the public
received q bulky volume filed with list after list
OF appropriations calling for the expenditure ot
the S5SsZ2.7l00 - voted for budget purposes
4
-he functional purposes for which this money was
appropriated and nothing indicate even in gen
ereI the specific features Of the city govern
rnent which required increased decreased appro-
priations for their conduct It not stated that
-he Ss So Is did not comprise all the money avail
able during the present for the cost Of admin
.srerfrE the city government In fact the whole
volume about ineligible To the general
rtrlac as : Chinese laundry bill. and Yet it was
repres=nteE Ia be the first scientifically prepared
huce-J ever got - for the ciryh and columns were
written and published about It as such
The new form for reclasstfvfng the budget Of 1ao5
ard also for the present year. prepared by Nr-
Machines IS really an index or digest Of the huge
mass q unexplained appropriations contained N
the volume published six months ago Under this
new scheme the entire budget is segregated into
fifteen significant groups Of appropriations cover
.rc every general governmental function Of the
CITY on 2 single mage the inquiring taxpayer gets
zrs- might be called bird 's-eEe view OF the
entire range of appropriations comprised IN the
budget tatalIing for ls1S S4a572.25l L and for 1913
49, 10 % They are arranged and grouped IN
s1rh manner as to specify the amount voted Tor
each general function Of city administration, the
increase over the amount appropriated for the pre-
,io-s year. and the per centum which the cost OF
each function bears 70 the entire budget
Tr succeeding pages the same method Of pres
er-z--on apIl-=d 70 the details OF the appIo
r.-z-tgns comprised in each one' of the fifteen
original functional groups. 50 that with compala-
-f-s ease and accuracy The taxpayer IS able II
nae through the first functional grouping the
details = the amount and purpose for which every
dollar uas voted To make the classification more
complete and comprehensive. there i z ieIslhE
general table dealing in the same manner with
ear city budget since consolidation, which enables
an taxpayer 70 follow back through the years
sine consolidation the amount voted. with the
Increase aEd decrease in appropriations of each
ore Of TIE fifteen functional divisions into which
-re cir. budgets have been divided n the ne"
classification.
CITY DEBT AN INCREASED ITEM
This comparative table dlscloses soma interest
tzg farrs in connection with the increase in the
APPROPRIATIONS for the cost Of the city government
during tie period from leF) 70 ls9. For instance
The amount votec for the payment Of interest and
principal on the city de5t lsd was -2l2 per cent
O. rne total budget for that year while for the
present year the percentage has risen 10 @lz per
oer- # rle total budget For educational purposes
IL 80 the appropriations amounted 10 1912 per cent
q the whole budget IN lSio the percentage "ds
zgz and IN the present year Il Is -'-2 per ceiiI
@ ire whole budget. For health and sanitation
tie APPROXIMATIONS for The present year exceed
those q 1910 5y = per cent while the extraordinary
tscr Is shown that appropriations for the proiec-
Ion q life and property decreased during the
same period from z3-4 per cent IN lS" I" = per
cent q TIRE whole budget in the present year In
other words. the total appropriations for eduoa-
lousl purposes nave :ncIeaSed during the last ten
years a. ratio more than twice greater than the
totaI appropriations for the protecuoh oi he ana
property
Ire Balset e1penditures Of the city makes il pos
Eble cor the public 10 understand the general pur-
poses for which every dollar voted Is appr"pil-
sted and the relation appropriations in any given
yea hear 20 apurourIat.ons for The same purpose
81 pre.ious years. but. Illuminating as the hSufes