The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1916-02-01

CURED to furnish detailed information
TO each OF these boards at any and all
times, and this fund of information is
one OF the principal factors in determ
ming the financial plans of the county.
One Of the greatest difficulties in
the financing Of a county arises from
appropriations being made from faulty
and incomplete estimates, which are
compiled in a haphazard, or hit or
miss fashion. The results are regular
appropriations, special appropriations,
supplemental appropriations, deficien-
cy bills, ETC., following one another
with little thought of where the money
is to come from, the result being that
no intelligent financial policy can be
followed out. Also emergencies of var
ious kinds may occur which 1t was i'm
possible to foresee, and no matter how
skillfully the estimates may be pre-
pared, unlocked for developments may
make some adjustments necessary.
and desirable; however, If additional
appropriations are not made for great
sums they are usually Offset by unex-
pended balances in other funds of the
county. 1t is familiar fact that the
financial operations Of the government
are the reverse of those of private en-
terprfses in one respect; instead of
regulating its expenditures by its r
ceipts, government to a considerable
degree first determines upon its expen-
ditures and then afterwards upon the
methods for securing the funds with
which to meet those expenditures.
Use Funds as Provided.
Officials and heads of institutions
should utilize the funds for the pur-
poses for which they had requested
them. rather than for some later devel-
oped need or for purpose not reveal
ed at the time the appropriation was
made. which by so doing cause def
cheney that will compel an additional
appropriation for the remainder of the
year.
In the county budget the board of
commissioners and county council
must provide for three classes:
The first class includes those dis
bursements over which the tax levy
ing authorities have no discretion.
They are made mandatory by law. 1t
simply must pay them. Examples of
this class are taxes levied to pay off
bonds that are due, salaries of county
officers, etc. The amount of this class
in the appropriation last September
for the year 1916 was $107, 386.1O, or
81 per cent of the whole.
The second class includes expendi-
lures which have to be provided for.
but over which the county council
has discretion as. to the amount
Examples of this class are assessing
of townships, salaries of some of the
appointive officers. The amount of
this class of appropriation made last
September for 1916 is $43,3S5.75, or
rs per cent of the total amount ap-
propriated.
Third Class Provisions.
The third class includes expendi-
lures over which the county council
has complete control, both as to their
existence and their amount They
include items of public service not
specifically required by law, but which
the council might deem wise and
necessary for the county at large.
Examples of this class are bridges,
new buildings, county employees, etc.
The amount appropriated in this class
in 1916 is $2O,161.00 or only II per
cent of the total.
1t may be readily seen by the above
proportions that it is not an easy
matter to greatly reduce the ordinary
expenses of maintaining the county
government.
With the tremendous growth in the
cost of government which the past
decade has witnessed, caused chiefly
by the ever widening scope of our
governmental activity, there has been
no little complaint because of the in
creased demand for revenues, and as
tax rates increase, assessment of
property becomes more difficult and
taxes harder to collect.
1t is highly desirable that an admin
istration, on extravaganza bent, should
be effectively checked, but an admin