The Harrison times., 1917-01-20
aent.

| iute lack OF any uniformity, with 4,
result that a comparison OF revenue
receipts and governmental cost pay
ments. the per capita receipts from
specified classes of revenue, and III.
per capita relation Of revenue receipt,
OF governmental cost payments-mat.
ters OF vital Interest TO the people oi
the state-are absolutely impossible
Arkansas has no effective audit sys.
TEN FOR State departments, State in.
stltutiOns. and the 75 counties OF tn,
state. West Virginia has an efficiency
and auditing commission. which re
Gently saved the State $4,000 on Goa
Dill alone. and North Carolina has 4
similar commission. believe that each
department and State institution
should be required by law TO make
a quarterly report in tripllcate. one
copy to be filed in its own office. one
copy with the state treasurer. and one
copy with the governor, and that the
governor should be authorized and re-
quired through a State commission OF
accounts to order and audit at least
once year and more frequently, n
he deems necessary every state de-
partment and State institution. and
submit the result OF this audit to the
General Assembly at its next session
In published form. or earlier. ayailing
himself Of the terms Of the publicity
act TO give this information 10 the
people OF the State. II such a recon-
mendation appeals TO the members OF
the General Assembly. II will be neces-
sary to create the office of state com
missioner OF accounts or a trayelin,r
state auditor who should be an ex-
pert accountant and versed In COM
mercial law and the laws Of Arkansas.
such officer to be paid a salary Of not
exceeding $4,000 and necessary trav-
cling expenses.
County Audit System a Farce.
Complaint is heard On every hand
that our county auditing system is a
mere farce, because the commissioners
Of accounts appointed by our circuit
judges are not expert accountants and
often times are not versed even in the
primary principles Of commercial law
and the laws Of Arkansas recon-
mend to the General Assembly your
serious consideration Of a plan that
has been proposed to abolish the Of
fices Of county commissioners OF 40
counts and Substitute in lieu thereof
either district auditors, one for every
congressional district in the State. or
assistant travelling state auditors to be
selected by the travelling state audi
tor, subject to the approval OF the gov
ernor.. Tho approval of the governor
would prevent too many assistant au-
ditors being selected, and thereby cur
tall the expense attached to such a sys-
tenn, because every governor. feeling a
responsibility for the success of his
administration and q pride in record
of reasonable economy. would only ap-
prove the employment Of such a cleri-
cal force by the state travelling audi
tor, or commissioner of state accounts,
as would be absolutely necessary to do
the work efficiently. The successful
experience of our state bank depart
ment in checking up the banks under
their surveillance, with a very small
clerical force, furnishes an eloquent
argument for the practicability and
economy of such a system.
MilIage Basis for Educational Institu-
tOns.
"At every meeting of the Legislature
the question Of making appropriations
to the State educational institutions
comes up for consideration. Under
present conditions 1t Is absolutely
necessary for representatives, Of those
institutions to spend a considerable
amount Of time at the legislature at
tempting to secure the necessary ap-
propriations for operation and mainte-
nance expenses. This results in
scramble for appropriations and any
institution which does not engage in
1t viii almost certainly fail to secure
the money needed to carry on its work.
Furthermore, when an institution
is unable to know until after the meet
ing Of the legislature what appropria-
tion it will receive for the following
biennial period it is impossible for that
institution to follow consistently any
plan of advancement and improvement.
Oftentimes an institution win hesitate
to begin a line Of work which seems
to be very necessary, for the reason
tht 1t does not know whether 1t will
have sufficient funds to continue it.
After thorough study Of the ques-
tion, | have come to endorse and to
recommend to the General Assembly
for adoption plan that has already
been adopted In Is States OF the Union,
and has proved far better than the old
system of making biennial appropria-
tions from the general revenue fund
My recommendation is that a special
tax be levied and collected each year
for the support of the State supported
institutions, including the
state university, the state normal
school, the four agricultural schools,
the medical school, and the branch
normal college. The total amount of
the tax levy for this purpose should
be determined by the General Assem-
bly, and the percentage Of the tax to
go to each individual institution should
be stated in the law The tax should |
be large enough to support adequately |
the various institutions, which are all |
ioing a splendid constructive work for
Arkansas with very limited means at
their disposal When the amount OF
the special tax for this purpose Is de-
it can be deducted from the
levy for general purposes,
1.-THE idea Of special tax for the state edu-
,ational institutions is simply an extension |
y the idea OF u specific tax levied in the |
.arious local school districts OF the state
or school purposes Az Is well known, |
uch a tax Ia levied In every school dis |
Tict in the state and no attempt la mado |
o support the public schools from the gem
rsl revenue fund Of the counties or cities
md towns.
To Improve Educational System.
Arkansas Is to be genuinely congratulated !
IN the adoption by an overwhelming ma
orty OF constitutional amendment No. IL.
m 20 " ering school districts to increase their
ocal schools levies from maximum OF
mills TO II mills provided n majority or
he electors In each school district 30 de-