Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1916-03-05
(Ncw York SUM-

congress-. the appropriating arm and
tho executive the expanding arm.
FROM both sides he is bombarded.
Thus. congress will appropriate
money for a certain purpose. 1t may
think that il has expressed that pur-
nose clearly. The executive who is to
snend the money thinks he under
stands. ITO do this work properly
he saws. Il will have to buy ten auto
mobiles for the economical transport
tation of the men employed"
"You can't do it, says the control
ler section so-andso of such an
bther act of congress expressly pro-
hibits the purchase of automobiles for
purposes of this sort
lie Must he Firm
Whereupon the executive officer
crashes his teeth and retires. Maybe
he will set his legal force to work de-
vising arguments and briefs to be
presented to the controller to get him
TO change his mind. But the con-
troller has to be firm.
To put it briefly, no one can get
money out of the treasury If the con-
troller says that it is not a proper and
legal charge. He has the last guess
as to what congress meant in making
an appropriation. No appeal lies
from his rulings save that in certain
classes Of cases suit may be institut-
ed in the court of claims.
Federal law IL Maze.
Federal law regarding the expendi-
tTe Of public funds is an involved
and intricate maze. There are thous-
ands of exceptions, the result of l25
years of legislating. In casting the
language Of a certain appropriation
congress may run counter to one Of
these and fail to repeal or except IT.
SO what a law says on its face is not
always the absolute law.
II is the business of the controller
Of the treasury to be familiar with all
of these, to be equally familiar with
the many decisions of the federal
courts interpreting them and the ba-
sic law, and to stand guard in the
treasury to see that no money is paid
ont save in a manner which squares
absolutely with the actual law,
Is Chief Accountant, Too.
1t is a tradition in the office that
The men who have occupied 1t have
preserved a high standard of integri-
" and independence. They have re-
fused to be stampeded by consideration
Of expedicncy. Imperturbably they
have accepted the role of goat on
many notable occasions.
But this is far from all. The con-
troller is required to prescribe "the
form of keeping and rendering all
public accounts except those relating
to postal revenues and the expendi-
lures therefrom." SO, in addition to
being the auditor over all the audi
tors, he must direct the manner OF
keeping accounts. Still In so doing
he Is limited, for direct law lays down
rules in certain places which he can
not reach.
Nation Needs Economy.
Government accounting Of course
is in class by itself Not always can
it parallel industrial or commercial
accounting. But certain fundamen-
tai principles are common to all class
es, and of these Controller Warwick
has become a master.
The government of the United
States" said Controller Warwick
recently in discussing economy and
efficiency in the service, lis a complex
organization, the result of growth and
development That It Is not organ
lied on scientific lines | think Is now
generally understood. AS the need
has arisen new governmental activi-
ties have been assumed, and jurisdic-
ton over these activities given to dit
ferent departments as expedieney
seemed to dictate. Growing piece by
piece. 1t is but natural that the cdi-
flee is not harmonious in design, nor
Well balanced.
Budget Idea Grows.
We are coming to time when
there will be a reorganization and
readjustment, gradual but none the
less sure, by which the governmental
machinery will operate at rate oil
greater efficiency. But that time will
not arrive until there is "a public de-
mand for it, 1t is evident from the
activity of the chamber of commerce
OF the United States in the matter OF
The budget that the demand is grow
ing
AZ present each one of the ten eN-
ecutive departments of the govern
ihent Is more or less independent OF !
me other and to a degree is self-con-
famed and autonomous. These ten
executive departments spend 9S per
cent of the total expenditures Of the
government, the cost of the leGisla
i've and judicial branches being not
more than 2 per cent But each ~
required to spend without regard to
The others.
Lack OF Cooperation.
Each, under the laws constituting I
!" accounts for its expenditures In us
""n way. There is no consolidated
presentation of all of their expendi- !
lures, nor can there be under the
present system.
Modern business realizes that what I,
y known as cost keeping is absolute !
y essential to an understanding OF /.
we actual condition of a business or |
saiilzation. But in our government /
winch y the greatest business of all, !
havs 40 method OF ascertaininG !
unit COTS under the different heads /
VI maintenance. capital investment,
sepreciatfon and the other elements |
sasential \to a true analysis. for fig l