Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1918-02-17
BUDGET system FOE TO
PORK-BARREL METHODS
Present Plan Of "JannniDg Through
Appropriation Bills Leads
TO Extravaganza.
HOW INFORMATION is GOTTEN
Executive, Regarded rs tho Business
Agent OF People, Is Empowered to
lay Before Their Representatives
States Financial Requirements.
by ItoBEItT II. TUCKER.
Associate Professor OF Economies,
WnnhinSton and Lee
UfnfuArntf-

SHifGTbNgs
The movement toward tao adoption
OF the budget System in the United
States is ono OF the NEST significant
political Developments OF recent times.
II represents an extension OF business
methods to the affairs of government
and a srowti, OF popular ccntrol In
mattcrs OF public finance. Within the
past few years many American cities
have installcd scientific budget systems.
and nearly all the American States have
modified their budsctary procedure in
tnchway or another.
Tho question OF the budget is OF un-
u1uai .ntcreat In Virginia at thc pres
cnt moment. The new State admins
tration IS committed to the adoption OF
the budget system. a budget bill has
already been passed by one branch OF
the Les islaturc, and Will undoubtedly
be passed by the other branch and be-
come = law in q short time. II liz inn
portant, therefore. that the citizen
should sec clearly both the technics!
Issues involved and the relation of tho
budget system to popular control OF
public receipts and expenditures.
What. then. is tho budset. and what
is It's Significance as means OF pop
rlar control?
From the standpoint OF financial adj
ministraticu. the budget is the fiucal
plan of a government A. such, IL at
tempte TO combine. In clear and intel
ligiblc form, q review OF past receipts
and expenditures. a definite financial
program for the ensuinE per!od--al
the expenditures To be made. all the
revenues to be collected and the
sources from wiich these revenues arc
to come-and. finally, ba lance OF ac-
counts, a definite correlation of the re-
ccipA and expenditures OF the state.
The passage OF the budget TO his
tory involves three distinct processes:
ita preparation. an administrative func-
ton; it's Icgali=at.on. a legislative func-
tioa;- It's czccut!on, again an admins
trative function. Add 10 these the
audit. or accounting. function. aud VIC
Rave completed the cycle OF every cni-
cicnt budget system.
BUDGET IS A COMPLETE
FINANCIAL PROGRAM
Conceived in this broad way, the bud
set represents something more than
hook of estimates. or even an appro-
priation law. u Is no simple matter Q.
arithmetic or bookkeeping. II is tho
complete financial program OF the gov
crnment dealing with great questions
% public policy.
Tho object or the budget is to afford
20 the Legislature i means By which II
RAY Inquire both into the disposition
OF former grants and into the nature
of grants to como, and TO the people
II means by which they may isnow that
the public funds a-c applied efficiently
TO purposes of which the State o.. COM
,nunity approves.
seThe British budget system has been
followed as model in the making of
! all other modern budget systems. and
}da,Iy SO. This system is not abso-
lg,cly perfect IN It's operation, hut it is
as nearly 80 as human fraiity Viii
permit.
vThe ideal of popular control of tho
public purse found it's nrst expression
IL the great Charter OF 1918, and II
Termed The background ct this long
Esrusslo OF the British people fer rep
fesentat!vc government by the begin
ming OF the tiftceath century II was
rscosnized that all money bills should
originate ia the House OF Commons.
ytc British budget system as VIC know
Is to-day emerged in crude form about
fGSS, but 1, took the parliamentary re.
forms of the latter eighteenth and
earlier nineteenth centuries TO make
&c from the standpoint OF financial
technique, the most perfect system the
world has yet known.
Elm order TO understand the British
ppjgetAry procedure, It is necessary
10 keep we'll in mind the theory OF
Cabinet government This theory iG
tt.,,s
represents the will Of the peciH. and
that tho Cabinet, chosen from th's mem
ness OF the majority party III Parlia-
mcnt. represents the vii, OF Pariia
sient. Legislation Is formulated by the
Cabinet and presented 20 Parliament
Tor its sanction or rejection. When
eyer there is serious disa agreement the
Cabinet may purrue one OF three
courses: /, may modify It's pronosa! It
Good Neus