South Bend news-times. (South Bend, Ind.) 1913-1938, 1918-01-06
ACCOUNTS BOARD
HAS MONSTER job
Keeps Tab on 6,522 Public
Offices in State: AtteStS
Accuracy OF Books.

II he we're asked what is being ac-
complished by the state board Of
accounts, ne would say. efficiency
and economy in the administration
OF public affairs.
while this short sentence ex-
presses the general nature of the
work Of this department. it does
not give the average reader a clear
and distinct idea or the broad scope
OF authority. the general purpose.
the great power for good that is
exercised by this. the most i'm
portant department in our state
government from the standpoint Of
efficiency and economy" he con-
tinues:
Accounting Made Uniform.
This wholesome law provides for
"a uniform system of accounting
whereby the public records may he
clear and Ineligible 10 the general
public. Today each of the 6.522
public offices and state institutions
of Indiana is fully equipped with a
practical ard simplifed system Of
accounting prescribed by the state
board of accounts.
Forms for a uniform system Of
accounting were prescribed only
after a thorough discussion OF vari-
Gus methods with the officials whose
duty It was 10 keep the records. In
this way the department not only
received the beneht of the expe-
rience OF interested officials, but
also their cooperation. We now
have in Indiana not only the most
systematic method of accounting
used by any state in the union. but
also records and reports, the keep
ing Of which requires much less
time than formerly. To illustrate:
I'm an average county it for
merry required about three weeks
OF the county auditors undivided
time 20 complete the semi-annual
tax settlement report. With the
new records and methods the coun-
Is auditor can accomplish this
work I'm about three days. This IS
a saving of at least FIVE weeks an
nually for each county auditor in
the 90 counties in the state. The
a. =
said of the other records prescri bed.
Manufacturing Costs known.
This department. realizing the
necessity for the introduction of
modern commercial practices into
our public institutions where GER
tain commodities are manufactured
un state account, has gone very
carefully into the matter of costs.
with the result that the actual cost
of manufactured articles as known
TO a certainty. Records have been
80 prepared as to permit of the as
sembIing Of all the elements of
cost. such as that Of raw materials,
of carriage inward on purchases. of
various manufacturing and selling
costs. of hand tools of fixed
charges embracing light. power and
heat. depreciation. rents, insurance,
etc.
The value OF material and sup
plies passins through the store
rooms Of our state institutions
amounts to hundreds of thousands
OF dollars annually. The necessity
for a system 10 safeguard the re
ceipt and disburse ment of these
stores is evident.
The state board of accounts has
installed an accounting and check
system similar TO that employed in
the great manufacturing plants OF
the country.
System stops Leakage"
This system eliminated leakage,
and established accuracy; and the
condition of the storeroom supplies
is known at all times
The head OF the state board OF
accounts OF Arkansas. after a tour
of inspection of the state institU-
tions of Indiana, recently stated
that he was amazed at the wonder
ful system OF cost accounting, tripH-
cate purchase orders and requisi-
tions for withdrawal of supplies
from stores. He stated that the
state institutions in Arkansas have
no cost or reQuisition system. sup
plies in that state are purchased
and withdrawn promiscuoUsly. the
result being that the per capita
cost for maintenance is ver- hish
Similar conditions exist in every
state where supervision and proper
records are not. in use.
The recovery OF isappropriated
funds and the preventive edect OF
the law is not the only good ac-
complished. The elevatins of the
moral standard of OFFICIAL life IN
Indiana. the establishing OF public
confidence in officials the mspira-
ton 80 office holders 10 establish
and maintain efficiency and econ
omy i'm public affairs are BLESSINGS
F beneficial TO the public and the Of
fclals alike.
Those who are unfamiliar with
the workings OF the state board of
accounts viii ne surprised at tho
broad scope and extent OF eNamjn-
alton and INVESTIGATION made ny
that department OF the state. as
discussed in the eight chapters
which constitute the 81 pages OF the
report. We are unable 10 review
here the contents OF those eight
chapters further than 80 sa that
among other things It dicusses pub.
lie construction. such as bridges
school houses. roads. makiHS dis
f. closures Of what has been discover.
ed in that line. "a thorough discus
sorry or the subject of heating and