The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1913-12-05
ACCOUNTS OF CITY
To Be S|MPL|F LED
Auditor-elect Green Presents
New Plan Adopted by the
Commissioners.
CONDITION AT GLANCE
Department Heads to Be Able
to Get Exact Figures
Without Delay.
CONDITION AT GLANCE

salt Lakes present system OF book
Keeping and accounting. worked out and
inausuratcJ by tho old city council - "a
be suppls ntcd after the first OF the year.
Herman H. Green. cIty auditor -clec,. has
,voived a new and simpler system. when
viii bc Installed VIXEN he goes into Of
ice
Mr. Green appeared before the city-
commission yesterday and explained his
system. IL met with the warm approval
cf ali the commissioners, who have been
contemplating change Ia the present
system for more than n year.
Greater simplicity. Increased efficiency
greater accuracy aud less cSpense In the
auditors office VIII result from the
chnnee according 10 Mr. Green. IL will
eliminate a large amount OF technical
bookkeeping and will place each depart
mcnt OF the city government on a basis
Of IT'S own.
complete change in the terminology used
IN the segreea ton OF funds. Instead OF
Il being known the contingent tund'
The sewer and drain fund, the water
works fund, the streets and sideWaiks
fund OF what not the city funds VIII be
classified according 10 departments
There will be the public safety fund. the
street department fund, and so forth. M
stead OF having 10 search through nan
a dozen accounts 20 discover the amount
pr money at It's disposal. any one de-
partmcnt can determine by glance al
!ts account tho exact condition OF It's
budget the amount expended, the amount
vn hand nd so on.
9peaking the present system OF sesre-
essfng funds, Mr.. Green said:
The use Of the present fund titles
is superiiuous. compllca ting and con-
rsaIV aTV GFQr -sNl a
The terms were adopted by some
auditor in the remote past and con-
unuei 20 the present time They
are not only complex. but unneces-
srry and serve 10 defeat the very OBJ
joct required by the statute.
Ia no other large city OF the United
States is such method used, and In
,he desire for simplicity and modern
accounting they can be rlghtfuly and
legally discarded
Mr. Green's plan calls for an arrange
ment OF accounts that will show exactly
and simply what is wanted and what the
law requires by 4 simple and direct state
mert OF relevant facts. Each monthly
trial balance under the new system will
give the following informant
Revenue surplus. giving total estimated
income, appropriations mace and balance
una appropriated and available.
Departments. total appropriations.
amount expended and uneXpended appro-
pIldtlons.
lr'Oine luI1ss amount estimated ieNt-
nue from each source or income. amount
'"-aiveu thereon and the balance receiv-
able.
..n these things will be definitely
SHOWN. leaving no room for differences OF
opiriou or Recommendation, such as has
continually existed under the present
sy 5ten.
Members o. the commission have fire.
auently complained OF the present sys-
,em. owing 10 the impossibilty OF obtain
ing n. short notice an accurate and SIM
pie statement of the money on hand
spent or appropriated under any one ac-
count The commissioners approved OF
Tho plan as presented by Mr.. Green yes
,erday. and there !s little doubt that
1t viii oe insugurated when Mr. Green
assumes office.