The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1919-08-09
BUDGET FORMS
TO BE SENT OUT
TO Prepare Estimates for Fiscal
Year 1920

Columbia Aug. 3.-The budget
commission has sent expenditure and
revenue estimate forms to all depart
ments, institutions. commissions.
boards and agencies requesting then
to prepare their respective budget for
! the fiscal year 1920.
The expenditure form sets forth in
parallel columns the following data:
Classification Of expenditure by OBJ
ject, character and function. title OF
positions or names Of articles, classi-
fed expenditures and appropriations
for the fiscal years 1918 and 1919,
classified requests for the fiscal year
1920, increase or decrease as compar-
ed with the amounts, appropriated for
the fiscal year 1919, recommendations
by the governor, total number Of stu
dents. pupils or inmates for the years
1918 and 1919 and the estimated num-
ber for 1920, list Of activities with
cost per activity for the years 1918
and 1919 and estimated for 1920.
The revenue blank will give the fol-
lowing information: Classification Of
1ONONoSS, Sot1 CSS oI ASNCioSo, e11iAOoAAN
Of revenues for the fiscal years 1913
and 1919 and estimated for the fiscal
year 1920 and estimated increase or
decrease as compared with revenues
of 1919.
The revenues will be shown under
three classification taxes general,
taxes special and receipts not reve-
nues.
These forms are to be approved by
each head official and special instruc-
tons relative to their preparation are
contained in a. budget circular which
accompanied the form.
Under the provisions Of the budget
law and in accordance with the in
structiens issued by the governor, the
appropriation. of public funds for the
conduct Of the State government dur
ing the fiscal year 1920 will be re-
quested by each department, institu-
ton, commission, board or agency In
amounts for specific activities Of func-
tons. This will enable the governor
and the general assembly to inteli-
gently weigh the needs Of each actl-
vity or function and only when ap-
preparations are made after this de-
sign can the interest of the State be
best served. The budget commission
defines activity or function as a
specific service which the State per
forms for its citizens. For example:
The educational institutions of the
State conduct quite a number Of sepA
arate activities. such as college. edhca-
ton, extension service and research
and. experiment. In the governors
Office the following distinct services
are performed Cd Executive control
Of the State government. CD Execu-
ton of the State budget.
Z The problem, however, of making
appropriations by activities for this
State will not be difficult for the rea-
son that moss Of our Offices, comrnis-
sions and agencies are unifunctional.
Recently the budget secretary ad-
dressed letter to Or. William f:
Willoughby, director of institute for
government research, Washington. D.
c., and author of the two books en-
titled Movement for Budgetary Re
form in the States and The problem
Oh d INdJlOIIdl oOOSCl, doh1l6 ~
analyze and give critical opinion Of
the classifcations adopted by Cover
nor Cooper. Replying to this COM
munication Dr. Willoughby says in
part: I have gone over the pamphlet
with a great deal Of interest, and
have little in the way of improvement
in the plan proposed to suggest. The
scheme provides for the fundamental
data. that should be developed by a
budget, that, namely, of a classifica
ton Of revenues by sources and of
expenditure and organization unit
Governor Cooper is very much
gratifed with the progress that has
been made in the preparation Of the
State budget for 1920. All of the reg
ularly adopted forms have been sent
to the officials and the promptness
with which these forms are being
executed and returned to the govern
or is indicative Of general approval
Of the governors campaign for a
business administration based upon
efficiency and economy"