Evening star. [volume] (Washington, D.C.) 1854-1972, 1909-10-15
NEW FORM OF BUDGET
District Estimates Classified
Under Ten General Heads.
AUDITOR TWEEDALE'S PLAN
Expected That Commissioners Will
Recommend It.
STATEMENT FOR FIVE YEARS
=
Advantages Claimed for the Proposed
System of Arranging Local
Expenditures.
STATEMENT FOR FIVE YEARS

The District budget for the next fiscal
year, which includes estimates of expendi-
lures of about Sl1,2OOO0O. will be for
warded by the District Commissioners to
the Secretary of the Treasury this AFTER
noon for transmission to Congress.
The estimates Of the Commissioners last
year amounted to S16,O44. 1852. including
$Sii 600 asked as a loan for the extension
Of water mains, to be paid back in small
annual installments. The actual appro-
priations In the District act showed a
total Of $1O,573, III. 40. AS the estimates
were this year prepared under new condi-
tions set forth in the last District act, re-
curing that they shall not exceed twice
the estimated revenues Of the District.
and as the Commissioners will send for
ward a budget entirely within the money
available, it is believed that the appropria-
lions by Congress next winter will total
practically the amount of the budget.
Budget in Two Forms.
The budget is sent forward in two forms
first, following the arrangement of the
last budget and the last appropriation
act; the second. having the items grouped
according to the functions OF government.
The Commissioners are required by law
Ia send the budget in the same arrange
ment as that followed last year.
1t is expected, however. that the COM
missioners will recommend that Congress,
in making the appropriations for the next
and succeeding years, follow the arrange
ment of the second form of budget. ciassi-
flying the expenditures according to the
function of the government for which they
are used. This system of arrangement OF
the budget has been worked out and APP
proved by the National Association OF
tomptrollers and Accounting Officers. and
has been recommended to the Commits
sioners by District Auditor Aionzo Twee-
dale. its president
Under the new form of budget all the
expenditures and estimates of expendi-
lures are classed under ten general heads
general government. protection of lie
and property, health and sanitation, high
ways. charities and corrections, educa-
ton, recreation. miscellaneous. public
service enterprises and interest and debt.
New System Of Accounting.
Should the District act passed by Con-
gress next winter and afterward follow
the new system of classification il will
aid in the development of a new system
of accounting for the District believed by
experts to be the best possible one. With
the system followed in the approximation
acts and in the accounting Office. ii will
he possible to determine easily how much
money is being spent for each function of
government. to learn whether the physical
needs OF the municipality are each re.
ceiving their just proportion OF appropria-
tons. and to find out what proportion OF
the increased appropriation for each xsar
each function of the government is en-
titled to.
AS the first step for putting into ef-
feet the new system Of classification for