Evening star. [volume] (Washington, D.C.) 1854-1972, 1909-11-06
REVISED FORM IS BEST
Methods in Preparation of Es-
Inmates Discussed.
PROPOSED PLAN ENDORSED
Addresses Before Association of
Government Accountants.
FAULTY APPROPRIATION ACTS
Suggestion of Highest Type of Ma
tional and City Governments.
City Bosses.
PROPOSED PLAN ENDORSED
FAULTY APPROPRIATION ACTS

travagant municipal expenditures i'm the
future. the adoption of standard budget
for the District of Columbia, as outlined
b. the District auditor and the Commits
sioners. was urged at a meeting of the
Association of Government Accountants
at the Public Library last night by DR..
LIE Grand Powers of the census bureau
and Allen d. Albert. jr., local news
paper man.
DR.. Powers reviewed the needs for the
more popular control of municipal
finances In American cities. declared that
such control is best assured through the
adoption of a complete and lucid budget
Of revenues. expenditures and debt. and
finally recommended the new proposed
form of District budget, because it will
enable local citizens to understand mu-
nicipal financial problems as they arise
and intellisently express their opinions
as to solutions.
Regarded as Misleading.
Mr.. Albert limited that the District ap-
preparation act last passed, which is the
nearest approach to a complete one, Is
misleading, in that the items of apwo-
priations are not properly classified, and
further, in that the act does not con-
tain, within about half a million dollars,
the total of the appropriations for the
local government. He urged support OF
the Commissioners In their efforts to OBJ
tain the new form of estimates. because
1t is logically arranged and enables the
average citizen to understand municipal
finances.
In opening his address. DIR. Powers
touched on the completeness Of the British
national budget which gives the people
Of England an intelligent view of the
financial situation of the country, and
pointed out that in most American cities
the appropriations are SO arranged that
the average citizen can form no intelli-
pediency of the proposed expenditures.
I'm a majority Of our American cities, y
he declared, THE municipal budget and
municipal appropriations embody the
wishes and Judgment Of a small quota of
irresponsible bosses, rather than the wis
dom and Judgment Of the people.
I'm like manner. the appropriations for
the city of WaSh6hgton- represent the
wishes and Judgment of small circle of
congressman. and seldom could secure
the intelligent support Of the majority OF
the business men of the city.
Highest Type Of Government.
THE highest type of city as of national
government must be a government which
makes budgets and appropriations reflect
the enlightened judgment of all the peo-
pie and not that Of a privileged few,
whether congressman or city bosses.
I'm the average American city the peo-
and are trying to put curbs and checks
upon the unlimited powers Of the bosses
who have usurped authority In the prem
ises, and who now exercise their own
sweet Will in all matters relating to
finances. In like manner the people of
Washington are eagerly considering plans
for securing greater control over the
scope and limit of public expenditures.
Discusses Methods.
But how. shall these ends be accom-
plished? How shall the citizens of our
ordinary cities wrest the control over
their financial affairs from the city
bosses? And how shall Congress be made
responsive to the wishes of the citizens
of Washington? Easing my reply upon
the financial history of our English
speaking peoples, / will say that the re-
suit will be accomplished only as the
financial statements OF our cities called
budgets are made budgets In fact as
we'll as In name. They must be made
complete exhibits of all facts relating to
public revenue. taxation, expenditure and
debts. expressed in terms which the
masses fully understand. Incomplete
budgets must be displaced by complete
nifcance no one but a select few can un-
derstand must give way to those whose
import can be grasped by any fairly in
telligent person.
has three complete analytical and detailed
statements: O) of all proposed expendi
lures for the ensuing fiscal year, (2) of
all expected revenues for that year and
90 of all loans that will be required in
addition to the revenue to meet the ex-
penditures. In contrast to the foregoing.
a study of the so-called budgets Of our
American cities discloses the fact that
with few notable exceptions they fall far
short Of the standard Of the British ma
tional government. The great majority
are either incomplete. without analysis
or detailed exhibits. or are incompre-
hensible save to a select few, and some
of them embody all of the imperfections
striking of these defects-their incom-
pleteness as statements OF municipal
financial condition and administration.
Should Be Honest Exhibits.
Budgets should be honest exhibits of
the plans of the administration. They
cannot be honest until they are full. COM
plete and explicit; until they are such
they are like all other deceptive state
ments--the agents of dishonest, inefficient
and wasteful government To make
budgets the agents of good and efficient
government they must be exhibits Of all
the expenses which. administrative Of
ficers are expected to incur (but not to eX-
ceed) during the ensuing fiscal year.
But what ordinary citizen, from
budget such as is presented by the aver
age American city, can form an intelli-
gent judgment concerning the effect of
the municipal expenditures upon public
debt, or the relative merit of expendi-
lures for any branch of the service? The
only persons who can form such an opin-
ion are those in the secret councils of
the reignng powers that be.
The city budgets, IL they are to be
made anything more than the plaything
Of city bosses to fool the people, must be
not only complete, but also analytical and
Ineligible statements Of the fiscal policy
Of the municipal administration; of the
actual and relative costs Of administering
each and all of the departments and
financial activities. and Of the effect of
expenses, interest charges and OUTLAWS
upon municipal debt and public credit.
They must further be complete as well as
lucid statements Of that policy, costs. etc.
Recommendations by Departments.
''In past years the various departments
of the government OF the District Of CO.
lumbia have presentafetheir estimates of
the expenditures which they><ecommended
for the ensuing fiscal year. All of these
departmental estimates were prepared un-
der old and Anticipated general titles
which conveyed no mixing OF the purpose
for which the appropriations asked for
were to be expended, and no ordinary
business man could. in the leisure at his