The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1912-01-31
Discussed Appropriation Bills
at Tax Meeting
IS PRACTICAL INFORMATION
OTHER SPEAKERS TODAY WERE
NoRHElM AND DENAULT-
SPLENDID ADDRESS MADE
LAST EVENING BY SEN. YVES.
MCDOWELL OF MARION.

G q. 81
Sen. John @. Gunderson Of Aneta
was one of the leading speakers Of
the morning session of the convention
of the North Dakota State Tax asso-
citation which closes this evcuing after
the annual election of officers for the
ensuing year. His address was a part
of the symposium on The Preparation
Of Appropriation Bills, the other
speakers of which were Rep. Robert
Norheim of Alexander and Rep. w.
B. Default of Jamestown.
From his connection with the state
university as former president of the
board of regents Of that institution
and an active member of the state leg
islature who has had considerable to
do In the last four years with the
various investigations of certain state
institutions and departments, Senator
Gunderson was in excellent position to
tell the members of the State Tax
association many important things
which will be beneficial to the state
in the way of certain tax reforms.
During the discussion this morning
attention was called to the resolution
introduced in the state senate in 1909
by Senator Gunderson calling for an
investigation of the accounting system
of the penitentiary The Nelson county
senator was asked to tell what led him
to introduce that resolution and he
triefly described the condition
of the bookkeeping system Of
the state prison prior to that time,
and showed where the present excel
lent system Of accounting and book
keeping at the peuitentiary was the
result of the legislative investigation
of three years ago brought about by
the Gunderson resolution.
Uniform accounting System.
In calling attention TO the various
discretions that may be made in the
distribution Of public funds by the leg
islature, and others handling state
moneys Senator Gunderson pointed
out method by which the legislative
assembly may intelligently distribute
the funds of the state in such a way
that they may be diverted to the most
economical and efficient use to the ped
pie of the state as a whole, and urged
IA uniform accounting system
"An absolute necessity he declared,
'1s a scientific and uniform system Of
accounting and reporting for all de-
partments and institutions That Is
first. Second, clear and concise bud
get for each institution prepared by a
board Of disinterested persons required
to perform this duty from personal OBJ
servation and examination, with de-
tailed accounts and reports supporting
-
ing conditions existing whether or NOT
funds previously appropriated have
been economically spent and as to the
efficiency with which departments and
institutions have been ruin.
81 believe that the present duties Of
our board of control should be en-
larged to this extent, acting as an adj
visory board to the legislative assembly
as to the finances and wants Of state
departments and educational institti-
tions, not with power to control ex-
penditures as in the case OF charitable
and penal institutions
Senator GunderSon then described
the general manner in which appro-
priation bills are prepared and framed
and then emphasized strict economy
In all departments and gave an out
line of procedure as to how to bring
about such conditions.
In order to bring about such con-
sditions. he continued. sc can readi-
ly be seen that scientific and uni
form system Of accounting and report
ing is necessary. We are all aware
that the state has no such system OF