Semi-weekly herald., 1913-08-28

up new lines of work and the crea-
ton. of departments for the admins
tration and proper handling Of this
work. In Washington, we have, dur
ing recent years, established a pub
lie service commission, having GER
tain powers relating to the regula-
tion and control of public service cor
porations. We also have an industrial
insurance commission, tax commits
sion, an industrial welfare or mini
mum wage commission, and num-
Der of other commissions, the opera
ton Of which adds to the amount of
revenue necessary to be raised for
state purposes. Even when all these
added expenditures are considered
there yet remains feeling in the
minds of the people that too much
money is expended in the conduct
of public business, for the results
derived. In this respect believe that
about the same general feeling ex-
lists in all states.
In the state of Washington we have
a department known as the Bureau
of Inspection and Supervision of Pub
lie Offices. 1t is under the control
of the state auditor, who Is named as
the chief inspector. He is authorized
to appoint three deputies, who really
form the bureau or commission hav-
ing charge of the work under his
direction. Some of the provisions Of
the law are that: "The state auditor,
through the bureau, shall formulate,
prescribe and install system of ac-
counting and reporting, that shall be
uniform for every state office and
every state educational, benevolent,
penal and reformatory institution and
every public office" It also pro-
vides that after the bureau Of inspec-
tion and supervision shall have form.
ulated and installed the system of
uniform accounting in any or all clas-
ses of public offices, the state audit
or is empowered to appoint not more
than ten assistants, to be known as
state examiners, whose duty it shall
be, "to examine into all financial af-
fairs of every public office"
The law gives authority to the
bureau to make examinations Of not
only state, but also all county, city
and other public offices. The law was
passed by the legislature Of 1909.
There had been so much criticism Of
the work of the bureau, from diff
ferent parts Of the state, and which
appeared to be well founded, that, in
my message to the legislature in JAM
uary last its abolishment was recon-
mended. In as much as the legisla-
ture did not take favorable action
upon the recommendation and an ap-
preparation for its continuance was
made in the regular budget, / approv-
ed of the appropriation and decided to
follow carefully the operation Of the
department during the present two
year period, SO that might be able
fully to advise the legislature, at the
next regular session regarding its
operation.
A sufficient amount Of time has not
yet elapsed to enable me fully to COM
prehend the work of the department.
From information already received,
and Investigations already made, I am
inclined to think some good has been
accomplished in the line Of checking
up county, school district and city
records in the state, and in having the
different officials, ~ result Of these
Investigations, follow more closely the
requirements Of the law relating their
particular offices or departments.
Without doubt some thoroughly COM
petent accountants have been employ
ed and have rendered faithful and
efficient service. Others who have
been employed, not having thorough
knowledge Of accountancy, nor the
kind of ability required to check up
records, have made reports that are
of little or no value. One instance
of this kind came to the attention Of
my office a short time ago. A vol
luminous report was made by an ex-
aminer, covering one Of the state de-
partments. He entered carefully into
the operation cost Of the department
covering the two-year period ending
April l last, and in detail showed just
what the expenditures had been. He
failed utterly to take into considers
ton, however, in connection with his
report and the figures therein given,
deficiency appropriation Of several
thousand dollars made At the legis-
lative session last winter to continue
the department in operation until
April /, when the new appropriation
would be available for use. Not only
is this report valueless as result Of
the incompetency Of the individual
making the report, but unfortunately
it casts a reflection upon others en-
CONTINUED ON Pags ~
HERE'S ONE FOR JOHNNY.