The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-08-15
METZ CONTRIBUTES $4,000
TO HELP STtNDiRDIZE NJ
NICIPAL ACCOC MING.
Bureau Of Municipal Research WIN Have
CHARGE oG It ES-t comptroller HAS Dis-
covered That HIs Own BoOkkeep-rS
DO 1--WE Times the " Ork OF Cty = Men.


! covered That His Own BoOkkeeper'
DO 1--WE Times the " Ork OF Guys Men
Herman A. Metz. recently Comptroller
Of the city. has 81 far interested himself
in the future conduct ~ IA. municipality
affairs as TO give SJD UuD toward an InVes-
tigation which may enable not only New
York but the other cities 81 the country
10 carry on their municipal business on
approved business lines His gait takes
the form Of an annual contribution OF
$1,000 for thr.s years. The gift - an
outcoms of his experience in the Comp
trolsrs office, coupled with discoveries
he has made since quitting otiiCe which
have horne home TO him some Of the weak
nesses VI city bookkeeping and general
business administration due ia part 20
lack Of uniformity or Standardization
IN the keeping 81 accounts and records
MIR Metz's gift il announced this norm
ing 10y the Bureau 81 Municipal Research.
into whose care hiS money ~ tn hs gwen
10 make available to American cities
the best principles and practice worked
out in municipal accounting and report
ing
Comptroller Pr"ndergast has already
promised his cooperation IN ths work Of
investigation 50 far a. concerns his Office.
Mr.. Metz before making his aft corre-
sponded with a numb"r 81 city Comp
trollers, asking Suggestions ~ 10 making
the fund 81 most service,
~" fullest light offered on Mr.. MetI'S
Gift md his ideas IN making n cuineS IN a
letter which the eN-Comptroller wrote to
Alonzo Tweedale. Auditor ~ the District
Of Columbia and president 81 the Atneri-
- In -
letter. written from hls branch factory IN
Hamburg. Germany, Mr. Metz says
during my present trip on this side Of the
ocean | have been Impressed by IA" fact
that ia Germany especially the uniformity
~ accounting methods among the larger
cities gives a much b"'ier basis for com
parison a. to cost ~ adm init ration. main
tenance Ac than "" have A. home. N
even under our variul- systems of admins
traton II munis pal AFFAIRS all our cities
ar. dependent upon their ability 20 fioa,
their bonds and apparently IA ever inCreas-
Ing amounts Il would seem only natural
that bond BUYERS sho..d have a means o:
ssrerslning what financial and accounting
methods are IN fore ia the respective cities
ami he able TO make comparison as to credit
ability ha-.d on something more than a
general legal provision - 20 borrowing
capacity
MIR Metz asks for Mr. Tweedales per
sonal aud official cooperation IN som"
educational work IN which wee both have
al interest and thereupon Informs Mr.
Tvs srsdal.a Of his purIpOS.. 20 provide th-
$1,000 a year fund for three wears.
lie Informs Mr. Twesdale that tn" fund
u TO be- 6imIuLstcrei by the directors
OF the New York Bureau of Municipal
Research and he adds.
But having In mind it- national appli-
cation through the cooperation Of various
COmptrOll"rs. | am keeping y a. = separate
fund While ~ - obvious Mat slno,U will
not reorsAnizc The "a cunts Of all Amrrio al
cities. 1t should. however. bee -u-i,i-nt
TO make available 10 oil ,It,s- the results
OF the experience which j. beng a .GuIred
Ia eAcl
For eNAmHe. New York Nv la. spent
for the last --verAl year, pat thousands
OF dollars IA wOrAiuS out priue, pies and IA
den on-'rAtng the pra fl,a' application
81 accounting meth pds 90 municipal business
Every city IN America should have 'he beu--
NJ % the WORK which - now be ~ ef~
lively ,arried on and New York should nave
the benefit OF the evper'cn e of your city
aud OF others
MIR Metz says tina, every day city
have letter. ASKING for
just such information a. 1t y his Tur-
pose to have acquired throuGh the use
ot hls fund, letters which they carrot
answer intclligently for reasons which
he goes on TO explain. He tells Mr.
Twee .iale that Oh the very day of writing
he hal rsn.iVed a letter from the Deputy
u Milwaukee asking for IN
formation a. 10 the ChAlgcy effected ia
New York aud as 20 the legislation ueC,---
sary to bring them about. Mr. Metz
SAYS
To-day " l. nobody business and
nobody has either IN" funds uT orgaulIa-
ton u give the kind of answer that ought
90 ue. gwen when Ola" ionutrpllrr writes
20 another tomptroller for Information.
Mr. Metz goe- on - cat" u T-r-ouai ~
perlsnC'- illustrating another phase -
IN" difhculfY D." has IA mind An m
,Iury r~,~nt,y mad" Nv the bureau #
Research tor Comptroller Prem
d~rRast. b" SAYS. showed that my own
records Ot what IN. bupkkss.IEsr- were
doing IN my personal business establish
Tnent and the records % what 'h,' book-
keeI-rs IN the jumpfroilers Of'ic- wer,.
doing were widely III v.g gent. that book
keepers were doug i've times a. much
" urk for Tns eNtEy day a. an employer
as they did for me a. Comptroller md did
not complain % b,luK ovsrwork.,d AT
that
lie says that TN. only way 10 correct
such dlsCrepanCIeS IL 10 proNid. cities
with busInes=like methods Of accounting
and reporting which VIII keep the facts
before tine officers and the F-ople who
-ays. by UP Co date and ea-, ly Understood
balance sheets
The eN-Comptroll.r sav- that h. aN-
Is'Ctz 20 b. hack her" the latter part Of
thls month and eNp-Cts 10 receive then
IN" responses Of many COmptrollers 10
letters he sent to them asking for adviu,,
aud how they regarded his plan.
HOLY ROLLERS DANCE ~ COTRT.