The Pulaskian., 1917-01-12
state Accounting and Auditing Depart

receipts and governmental cost pay ments, the per capita receipts from specified classes Of revenue and the per capita relation of revenue receipts of governmental cost payments-mat- ters of vital interest to the people of the State-are absolutely impossible. Arkansas has no effective audit sys- tenn for State departments, State in stftutions, and the 75 counties of the State. West Virginia has an efficiency | and auditing commission, which re- gently saved the State 000O on coal bill alone. and North Carolina has a i similar commission. I believe that each department and State institution should be required by law to make quarterly report in duplicate, one copy to be filed in it's own office. one | copy with the state treasurer, and one copy with the governor, and that the l governor should be authorized and re- quired through State commission of accounts to order and audit at least once year, and more frequently, if 1 he deems necessary every State de- partment and State institution, and l submit the result of this audit to the 1 General Assembly at it's next session l in published form, or earlier availing himself of the terms of the publicity act to give this information to the people of the State. If such a recom- mendation appeals to the members of 1 the General Assembly, it will be neces- sary to create the office of state com missioner of accounts or a travelling 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 $S.000 and necessary trav- cling expenses.
 County Audit System a Farce. Complaint is heard on every hand that our county auditing system Is 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. I recom- mend to the General Assembly your serious consideration of a plan that has been proposed to abolish the of- fices of county commissioners of ac- 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. The approval of the governor would prevent too many assistant au- ditors being selected. and thereby cur tail the expense attached to such a sys- tenn, because every governor, feeling a responsibility for the success of his administration and a pride in record of reasonable economy. would only ap prove the employment of such 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 1nent in checking up the banks under their surveillance, with a very small clerical force furnishes an eloquent argument for the practieability and economy of such a system
 Village 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 it 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- propria tions for operation and mainte- nance expenses. This results in a scramble for appropriations and any institution which does not engage in it will almost certainly fail to secure the money needed to carry on it's work
 Furthermore, when an institution Is una ble to know until alter 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 will hesitate to begin a line of work which seems to be very necessary, for the reason tht it does not know whether it will have sufficient funds to continue it.
 After thorough study of the ques- ton, I have come to endorse and to recommend to the General Assembly for adoption a 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 educational 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 i. doing 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- termined, it can be deducted from the levy for general purposes.
 '"The idea of special tax for the state edu- catioual institutions is simply an extension O. the idea Of 4 specific tax levied in the various local school districts of the state for school purposes AS is well known, such a tax is levied in every school dis trict in the state and no attempt is made to support the public schools from the gem eral revenue fund of the counties or cities and towns.
 To Improve Educational System.
 "Arkansas is to be genuinely congratulated the adoption by overwhelming ma l jority of constitutional amendment No. 12. empowering school districts to increase their ! local schools levies from a maximum of 1 mills 12 mills, provided majority Of ! the electors in each school district de- cree. In my humble opinion, the passage