Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1915-01-08

also, whether it is Of a value to the
taxpayers proportionate to the In
crease, and, again, whether we can
consistently continue appropriations OF
such proportions.
These are weighty matters to con-
slider, as they affect materially the Nv
ing expenses Of the citizens at large;
and it is they who pay the taxes n
supply bills, house rents. travelling ex-
penses, ETC., regardless Of the seem
ing source Of the States revenue.
CLASSIFICATION IN DETAIL.
An attempt to analyze or compare
receipts and expenditures from the
different auditors reports will clearly
show the need of more detailed classl-
fication. The reports of the past, with
one exception, are but small-sized VOL
umes giving little detail and in but
few cases showing any recapitulatiol
Of assets and liabilities. Many OF our
cities. counties and towns have more
| comprehensive reports and Of conslo-
erably larger volume.
The State prints various reports OF
the several departments, some OF
which are Of large proportions; but 20
my mind there is nothing more I'M
portant than q comprehensive, detailed
auditors report, and this report mas
been one Of the smallest.
1t is recommended that an act be
passed making it mandatory that the
auditor shall give detailed report
each year, and that a plan or system
be provided whereby it shall be uni
form, having all receipts and expenol-
lures Of all departments classihed ID
detail, and also alpha betcally ar
ranged under the same corresponding
| items so that they can be easily com :
! pared year by year and at glance II
can be determined whether any de-
partment or any regular charges
thereof are being increased or not
Many illustrations Of irregularities
could be cited, but it is not necessary.
The question Of illegitimate expen-
ditures is not referred to. but even II
it is, the people are entitled to kno"
how, when. and by whom the expen-
diture is authorized, whether IL DC
right or wrong.
The necessity of keeping accurate
accounting of all receipts and expen-
! ditures in detail cannot be too nrmiS
! emphasized, as also the puollshlns oi
it in proper reports at given PERIODS.
Also. a comparison table, gong BACK
NJ least three years, of the different
! corresponding receipts, as also th-
! expenditures. would be OF great Goa
venience in making estimates ana ap
propriations for the following years.
In this connection it may De Wen
suggest that arrangements be MADE
! whereby the years business De con
| fined to that year by causing the LAX
I es due the state to be paid by Deceln :
/ Der lst. instead of January lst' am
: tho school Fund to be dlStrlouteo
! earlier: thus affording an opportuil'''
20 give a clear statement each year
| This would allow the treasurer anu
! the auditor to make a statement d.
/ the end of the year which coulo "
/ easily checked, and would also a'olo
! the confusion of figures by gettlhs
! che wear mixed with the next. II TINS
/ is allowed to continue, almost any eA
nlanation can be made from year |.
! year without fear of successful con
tradiction. and still not give the ac-
/ ,,al standing of the finances. 20 IL
+ l,srrate this. reference can be naae
I - ,be uethod of. distributing tins
! school Fund taxes. which refund =
no. adjusted until the EeXt year. CIV
ing opportunity for many argumeh :
! of deficiencies and surplus "hlch a.
( not exist
! The amount of cash on hand Janu'
airy 1st has no especial significance
unless. together with other quick as
! cots II is in excess Of the current la
bi,;,ias aside from the regular oeo'
For some reason much notice mas pee!
! taken of this feature of the nAahceS
and it has caused more or less 'ioA
BILE. The real question Is "hetnei
and the accounts due will be suiiiciei'
| To nav the bills due or coil'ide'e0
AGAINST it. There might be oeii
ciencv on January 1st, whether tins
balance be large or small.
| There appears to be a cohAusioii u
;de,s as 70 money on hand ana APP
nropriations unpaid OF.
CONTINUING ACCOUNTS.
rho continuing accounts. SO calleo
are simply balances Oh APPROX Ia
Gov snecifc purposes not completed WIN
IN the wear or not needed in one year
and allowed to continue on the next
This would account for some OF the
money on hand.
These differ from other appropriations
nv reason of the fact that. If there l.
a,v balance left over on them. 1t goes
into the treasury as unexpenoeo pai'
ances and can be appropriated by the
council to reduce the debt or possibly
for some other purpose.
| OF course. it is possible, by economy
TO save something on the appropriations
and, if so, the money may be on hand
January 1st unless otherwise expended.
| The whole principle of our imam
ciaI proposition is that we raise money
each year by taxes and income. and
we may appropriate an equal amount
and expend like amount. providing II
Is all collected. in which case there
would be nothing to start on the next
year except the money for the bills
| which have not been paid.
| A large cash balance on hand January
LIST may be an evidence of poor business
policy Of a state, for it may mean that
1t has not paid it's obligations promptly
1 fo