Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1911-01-21
UNIFORM ACCOUNTING.


In view of the numerous resolution
for legislative Investigations of depart
ments and department methods, there
should be especial interest at this tim'
in the bill of Senator Gunderson, intro
duced couple Of days ago, to provide
a legislative committee on uniform &C
counts for the various departments O.
the state government. Accounting II
private business is matter of prime
importance, and in the public bushes:
it should be equally important. The
state has up to this time installed nc
uniform system of accounts where the
transactions of the various departments
of state government and of public in
sttutions are systematized and coordin-
ated. The Gundcrson bill aims to pro-
vide for such a system. and is in full as
follows:
Section |. Selection and Term OF
Committee) A committee to be known
as the Committee on Uniform Meth
dds for Public Accounts" is hereby
created, to carry out the purposes and
enforce the provisions of this act. Said
committee shall consist of four men,
bers, two of whom shall be elected by
the Senate from among its members,
and two shall be selected b" the House
of Representatives from among its
members, and the persons so selected
shall so serve continuous until the adj
journment of the Thirteenth Q3th)
legislative Assembly.
In the event of the death or resigna-
ton of member of the committee, a
successor shall Immediately be selected
by the presiding officer of the body BY
which the retiring member was selected.
Section . Organzation) The per-
sons appointed as members of the COM
mittee shall meet and organize within
fifteen Q5) days from and after their
selection. A majority of the commit
tee shall constitute quorum. They
shall select from their members chair
man, vice-chairman and secretary.
In the absence of the secretary. the
members present may appoint a sccre-
tary pro tenn.
The committee may elect an assistant
secretary, who shall perform clerical
or other services as may be required
The committee shall keep minutes of
all its proceedings and shall render a
full and complete report of its service,
findings and recommendations to the
Thirteenth Q3th) Legislative Assem-
bly,, on or before the tenth day of its
session, and to draft or formulate a
bill or bills for such act or acts as it
may deem advisable to carry into effect
its recommendations and such report
shall also include detailed statement
of its expenditures.
Section 3. Duties.) The committee
shall cause a careful research to be
made OF the business methods. records
and routine of all State Departmental
Officers. and all penal. charitable and
educational institutions belonging to the
state. to the obtaining of definite eco
nonic information as to the conditions
existing therein. and it shall formulate
therefrom a standard and uniform
method OF accounting therefor. utilizing
the most modern and economical meth
DDS for producing reliable public in
formation as to the revenues and en-
pendltures of such departmental Offices
and state institutions. and also they
shall cause to be disclosed therefrom. in
plain and effective manner. the stew
ardship of the public officials connected
Herewith.
TO cause thorough research and
study of the financial methods. records
and routine of not less than three or
more than five organized counties, not
less than three or more than five NUM-
cipalltles, not less than three or more
than five general independent or special
school districts. all to be located in this
states. and TO formulate therefrom a
standard and uniform method of ac-
counting therefor. utilizing the most
modern and economical methods for
producing reliable pnblic information as
to the revenues and expenditures of
each, and also disclose therefrom in a
plain and effective rsar,ner the steward
ship of the officials connected there
with.
During the progress of its work. and
as it may deem exped;ent. the commit
tee may file with the Governor and Sec
rotary of State copies of its conclusions.
recommendations, forms for records
and such other material or information
and when SO filed the State Auditing
Board may advertise for sealed propos-
ais under such rules as it may deem
best. for furnishing the state of North
Dakota such records. forms, blanks.
supplies or reports as recommended bv
The COMMITTEE on Uniform Methods
for Public Accounts. and such State
Auditing Board may contract and place