The Bridgeport evening farmer., 1912-08-01

The need for accounts is need for information. In a municipality there IS need for accounts which will inform department heads of the do1ngS of subordinates; the mayor and the ap- proprlating body of the various de- partments; and the public generally of the manner in which the public funds are disbursed.1 In order. that accounts may be properly interpreted, 1t is desirable that there should be un- 1formity of accounting forms and procedure to the extent that may be possible without interfering with the officials for operative results. :.
 Owing to the fact that the admins tration of a department or board is usually concerned solely with, the af- talrs of his own particular division of government, there is generally lack of uniformity in the accounting meth ods of a municipality which would not be tolerated in large commer- claI enterprise. Some departments may have developed fairly efficient records along certain lines; but in any general re- organization it is necessary to enlist general 3co-operation in pro noting plan to develop the account ing methods and procedure of all de- partments along uniform lines. Intel igent consideration of the results are reported in a uniform manner. Uni- form reports cannot be prepared un-
 
 which all reports must be based are Kept in a uniform manner. Therefore, It usually happens that as a plan un- folds, even these departments which were satisfied with their systems find that some re-adjustment may be made to advantage: Correlation between all departments and uniformity of ac- counting methods throughout the en- tire city is the best means of revealing the fundamental facts necessary for l intelligent control by the mayor, and city auditor, and by the board of ap- portionment as we'll.
 It is with this idea in mind that the appropriation record is being intro | duced as an early step in the general plan of reorganization. While it has a general relation to the work to fol| low, it is of immediate value, CD in furnishing information necessary for intelligent control of appropriations, and @ in making possible the compil- ation of monthly Cor periodic) state ments by departments, which may be employed by the city auditor in a consolidated financial report designed to furnish the public certain facts not heretofore available. Furthermore, the only method of supplying the major or other officials with information nec- essary for directing the general f1nan- cial policy of the city.
 The detailed infOrma ton :. which heads of departments and other re-. sponsible officers now have of their own affairs is not in itself sufficient for the purpose of control. Some de partments and officers keep no ac- counts at all; this being attended to in the central accounting office, which in a properly organized city govern ment is only an office of accounting control. The person who is in charge of specific departmental records must not overlook the fast that there is necessity for some systematic plan by which information may be furnished to .1is associates Cor successor). He is spartt of great organization, and for that reason he must expect to lend his support to a plan which will as- senble and present in a uniform man ner, any information which will sen. able the general officials to fulfill more efficiently the duties of their offices.
 It may be well at this time to con slider briefly and in general terms the methods by which results may. be Ob-. tained in accounting for municipal expenditures. The subject may be presented under three heads: CD con- classification of expenditures, and (3) ascertaining of unit costs.
 The systemmatic control of appro- priations which is seldom required in private business, is unquestionably one of the most important objectives in municipal administration. It is for this purpose that the appropriation record is employed, but it is not in tended at the outset to afford a uni form analysis of expense, rather to furnish the informa ton necessary to