The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1912-04-16
Uniform Accounting Needed in
!. Preparation Of Appropriation Bills

revenues from time to time and with
larger revenues and Increased demand
for their distribution, the o urgent
becomes the necessity for those charg-
ed with their distribution to have def.
mite and comprehensive information as
20 actual needs, wants and probable
results OF granting funds asked for,
as well rs q complete and intelligent
report of the uses and purposes for
which like funds awarded in the past
have been spent.
First Step-Uniform Accounting.
In order to bring about such con-
ditions. it can readily be seen that q
scientific and uniform system OF ac-
counting and reporting is necessary.
We are all aware that the state has
no such system Of keeping its many
accounts and making financial reports.
Every department and institution
seems to have a method of its own,
and 1t is safe to say that nearly all
Of them are such that they will not
reveal actual cost in the performance
Of different undertakings, nor in a way
that will make possible the exercise Of
intelligent judgment as to the discre-
ton used in mourning and allowing ex-
penses and the value of results in
comparison with sacrifice Of funds
made. Even admitting that the diff
ferent reports be suficient. the fact
that they nearly all are Of a different
form demands that those whose duty
it is to examine them, be at least good
accountants, if not expert ones. AS
members Of the legislature are not
made up Of accountants, the import
ance and necessity for the adoption
of a system that the average man can
comprehend and understand, in order
to cast an intelligent vote on bills
carrying appropriations is shown. The
intelligent study and consideration
legislative members would be able to
give bills Of this nature coming be-
fore them with information contained
in a comprehensive form of reporting
and a we'll prepared budget would
without doubt be of great assistance
to them and their principal guide in
determining the necessity of granting
funds for different purposes. 1t would
be the means by which the duplica-
ton that is now carried on in some Of
our educational institutions would be
NAb OoN d4u lAAO AA1OA4CS linus Spent ~
verted to actual needs instead of be-
ing sq~uandered for the sake of de-
veloping a certain institution without
any beneficial results to the state. 1t
would also have a tendency to in first
providing adequately for the needs of
those institutions which are of vital
Importance to the state before taking
care Of those of less importance whose
existence is more Of a community
benefit than they are essential to the
state as a whole. Furthermore, it
would be the means by which the pub
lie could get an intelligent idea Of the
states finances and furnish legitimate
basis for criticism, besides causing
alertness on the part of those intrust-
ed with the expenditure Of public
monies for opportunity of improve
ment.
Put Us On Business Basis.
Probabilities are that. the near
future will bring important legislation
for better control of our public a.
nances. Due care should at such time
be exercised by u law-making body
to put the best possible laws on our
statute books. A good practical sys-
tenn for regulation of our public ex-
penditures and improvements will
mean a great deal to the development
Of the state and the welfare Of it's
citizents. An intelligent up-to-date
system Of accounting and reporting
properly installed by experts in such
service, or chartered public account
ants, will be the means Of getting the
best service from our public officiaIs
and a guard against their dishonesty.
This, together with a well prepared
budget by some board or commission
whose knowledge of conditions would
be obtained from actual observation
of facts, as to the matter involved,
would give an intelligent and business
like basis for preparing our appropri-
alton bills, as well as the means by
which to criticise them.
We want economy and efficiency In
public affairs. in order that we may
get the largest possible returns for
the funds expended as well as to en-
able the state to further projects of
beneficial nature that it is now unable
to take up on account Of the lack of
necessary funds.
There is a growing sentiment that
the control of public affairs should be
SO modified from it's present system
and so adjusted that reasonable and
practical business methods can be put
into effect, so as to avoid unnecessary
losses and waste, thereby making use
of public wealth for the fullest promo
ton of the common good instead of
depicting it. We are today living in
a state of great opportunities where
alert business men recognize the wis
dom and e~xpediency of practical and
economic policies. and the sooner these
principles are applied to that part of
our government controlling our H.
nances, the sooner the public will be
the b~enefactor Of the same results that
come to men in the business world
! who have followed this course.