The Birmingham age-herald., 1912-01-18
TAFT RECOMMENDS
 CIVIL SERVICE FOR
 ALL PARTMENTS
tco.TINuEp FROM PAGE B.

CONTINUED FROM PAGE B.
 ~~~~~~~~ market order; building and other ma terials; drafting, scientific and stationery supplies: fuel, mechanics, engineering and electricians supplies; cleaning and toilet supplies: wearing apparel and hand sewing supplies; forage and other supplies for animals; provisions; explosives and pyrotechnic supplies; heat, light power and electrical equipment; live stock; fur niture and furnishings: educational and scientific equipment From what has been already ascertained concerning cer- tain of these different objects of gov ernment expenditure, it is evident thai large savings will result from such an examination.
 Better Methods for Purchasing
 Through a long period of years and by Nun1erous laws and orders there has grown up a procedure governing public advertising and contracting that is more burdensome and expensive in some cases than is necessary. The procedure IS not uniform in the various departmentsi II IS not uniform in many cases for the dlftef- ent services in the same department. To make uniform the requirements so far as practicable will be in the interest ot economy and efficiency and bring about that simplicity that will secure the larg- est opportunity for contractors to bld TOT governmen work, and will secure for the government the most favorable prices oo- tained by any purchaser.
 Accounting and Reporting
 Tn my message of March 3, 1911. atten- 4ion was called to some of the defects Tn -v-the present methods or accounting anu reporting. 1 said:
 The condition under which Legislators and administrators, both past and present, have been working may be summarlzed as follows: There have been no adequate means provided whereby either the Pres- ident or his advisers may act with m telligence on current business before thenG there has been no means for getting prompt. accurate and correct information as to results obtained; there nave been practically no accounts shoWlnS what the government owns and only d partial representation of what It owes. appropriate tions have been over eneumbered without the facts being known; 4flcers of government have had no regular or systematic method of having brought 4o their attention the costs of govern mental administration, operation, ana maintenance and therefore could not fudge as to economy or waste: there has been inadequate means whereby those who served with fidelity and efffclency might make a record of accomplishment and be distinguished from those who were inefficient and wasteful; functions and establishments have been duplicated, even multiplied causing conflict and unnecessa- ry expense; lack of full information has made intelligent direction impossible and co-operation between different branches of the service difficult.
 By reason of the confused character Of records and reports and the lack of in formation which has been provided, thus was one of the first subjects into which inquiry was made looking toward the ls- suing of executive orders.
 Character of Accounts Required
 In laying the foundation for the reVi~- ton of the present accounting methods it has been assumed that such information should be produced, and only such as is continuously needed by administrative heads or as will be of value to the Con- gress. The work has been prosecuted un der the following heads: The character and form of expenditure documents that should be employed by the several de- partments; classification of objects of eN- penditure; the kind and character of ac- counts that should be kept by the gov ernment: the character of reports giving Information regarding revenues and ex- penditures that should be rendered to su- perior administrative officers and to the Congress, and which will enable them to lay before the Congress information which each member should have in order that the legislative branch may be fully Informed concerning the objects and pur- poses of governmental expenditures.
 Uniformity in Classification and
 Methods
 Upon these matters the commission has made extended studies. So far as the kind and character of accounts to be kept by the government are concerned, not only have reports on methods of accountins and reporting been made by representa- tives of each of the departments but for four of these services detailed descriptive reports have been prepared showing sN- actly what forms are used and what pro- cedure is followed in keeping and record ing accounts Proceeding from these statements of facts, the purpose is to work out in collaboration with depart ment representatives unified procedure and a uniform classification of facts which will enable accounting officers t. present to administrative heads, to the President, and to the Congress. complete accurate and prompt information in any summary or detail that may he desired.
 Constructive Results Obtained
 The general basis for uniformity of ac- counting and reporting has already been laid ill constructive reports with recom- mendations. The results of this work have been promulgated by the Comp troller of the Treasury with the approval Of the Secretary of the Treasury in cir culars issued in May and June last These circulars prescribed the kind oi accounts which shall be kept for the purpose of making available to the ad- ministraive head of each department bureau and office the information which is needed for the directing of the busi- ness of the government
 In all the work of the commission or these subjects emphasis has been laid upon co-operation with departmental committees composed of representatives appointed by the heads of departments for the express purpose of joining with the commission in the preliminary