Evening star., 1909-06-08
NEWACCOUNT PLAN |
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Commissioners Approve Sci
entific Municipal System.
CONGRESS, MAY APPROVE
Uniform Bookkeeping in ALI City
Is Proposed.
MAKES COMPARISON POSSIBLE
Auditor Tweedale Brings From De-
troit Approval of Controllers
and Accountants.
CONGRESS, MAY APPROVE
MAKES COMPARISON POSSIBLE

An improved system of accounting, in
volvinS a rearrangement of the District
budget and of the District appropriation
act, is planned by the District Commis-
sioners Efforts will be made before the
appropriation committees Of the two
houses of Congress to get legislative
sanction to the new plan.
The object of the proposed change Is
to follow other cities in the adoption of
uniform system of accounting, to pro-
vide a means of comparing similar ex-
penditureS in this and other muncipalt-
ties. to insure proper method of de-
terrninng the relative cost of each kind
of municipal service for different years.
and as a consequence to provide an ad-
ditional safeguard against graft or un-
necessary high cost, and to give to the
taxpayers comprehensive plan whereby
an intelligent analysis may be made of
the citys business.
Approved by Accountants.
The project received additional incentive
from the action taken at the annual
convention of the National Association
of Controllers and Accounting Officers, re-
Gently held in Detroit. Alonzo Tweedale,
District auditor, was elected president of
the national organization. Upon his
turn to the city yesterday afternoon he
explained to the officials the favorable
attitude of the members of the associa-
ton representing many of the large cities
of the country toward uniformity in ac-
counting in all cities of the country,
and the value of it's adoption.
In keeping with the attitude taken by
the association upon the recommended
ton of the census bureau Auditor 1'Wee-
dale has submitted to Commissioner West,
who is in charge of the accounting de-
partment. plan of rearrangement of the
District appropriation bill. The adoption
of the new system of accounting rests
largely upon the adoption of this rear
rangement of the appropriation act by
Congress.
1t is proposed TO classify the appropria-
tions under eleven different heads as fol-
lows: General government, protection of
life and property. health and sanitation,
highways, charities and correction, edu-
cation, recreation, miscellaneous. public
service enterprises, interest and debt,
miscellaneous temporary payments.
Comparison Made Possible.
After the general classification has been
adopted generally by cities throughout
the country further effort will then be
made still more to subdivide the expendi
lures. Then the accounting officers will
be able to determine the cost per capita
OF each item of government expense.
When that is done there can be COM
parison of per capita costs between the
several cities and a comparison of the
same units for different years.
AS result 1t is pointed out, a city will
be able TO determine whether or not 1t Is
paying too much or too little for certain
service, and will be led to remedy any
bad conditions discovered. Also, If a city
tinds that there has been a largely in
creased cost per capita one year over an
other, 1t will lead TO an investigation of
reasons. with attending benefits.
Commissioner West said this morning
that he was strongly in favor of the adop-
ton of the new system, and will make ef-
forts. to have the appropriation commit
lees of Congress adopt the proposed re-
arrangement in the District bill. Commits
sioner mcfarland also heartily approved
Of the adoption of the improved account
ing system.
Auditor Tweedale was today the recip-
lent of many congratulations because of
his election to the highest honor in the
association of accounting officers aud con-
;roilers.
Has Mr.. Macfarland's Approval.
i am glad to hear of the well deserved
honor which has come to Mr.. Tweedale
than whom l am sure there is no better
municipal accounting officer, and who
has done much to improve our ac-
counting SYSTEM" said Commissioner
Macfariand. II am also glad to learn
mat. the convention Endorsed once more
the scientific municipal budget plan which
| have favored for years.
Before the appropriations committee i
have suggested the recasting of the Dis
iriet budget in more business-like' and
systematic form, and / believe that this
will be adopted Some slight improve
ments have already been made. -..--> :
The difficulty Is that for purposes of
comparison with the estimates and appro-
priations of former years it has seemed
the committees and Congress necessary
require that the estimates should be
submitted in conformity to the form of
tae appropriation bill. However, the prin-
ciple OF the model municipal budget, so
as TO show the cost of operations in de-
tail. will undoubtedly be adopted.
Il hope that the District of Columbia
may be in the lead in this matter not
only In the budget of estimates, but i'm