Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1919-01-16


of the state should be visited by joint
committees from the senate and the
house of representatives in order that
the legislature may understand the ac-
tual conditions existing in these lnSt-
tutions and also be in a position to in
diligently pass upon the financial de-
mands that will be made at this session
in connection herewith. | earnestly
recommend and urge that early action
be taken by your honorable body along
the lines indicated. | $50 recommend
that the legislature order a complete
audit of the accounts of each of the
state Institutions This audit should be
made and the results reported to the
legislature at the earliest possible date,
thus enabling your body through APP
propriate committees to pass inteli-
gently upon the general appropriations
for the state Such an audit would
make possible Il reconciliation between
the books of the commission of state
institutions and the auditor.
In this connection | would also call
attention to the fact that the books or
the various executive officers of the
state of Arizona have never been aud
tied. Some of the departments handle
hundreds of thousands of dollars of
public moneys annually. The law pro-
vides that the auditor shall make an
audit. but the legislature has never
provided funds for this purpose. This
is not only q serious injustice to the
VaTiOupS officers, but it is an extremely
/ I'M buSineSslike procedure, and one
that is equally unfair to the tax PAYERS
of the state. l would respectfully rec
ommend that such an audit be ordered.
Necessity of Budget
Every year since statehood has seen
hundreds of thousands OF dollars spent
by various institutions and departments
= in excess of the sums appropriated for
them by the different legislatures
4 These excess expenditures. which I'M
der ordinary circumstances would be
forced on the public notice as a glaring
deficit, aggregate in the neiGhborhooo
of five million dollars since statehood.
That these deficits have been met
without the necessity of extraordinary
action on the part of the legislature has
not been due to any collision on the
part of the auditor The records will
show that when specific funds We're ex-
hausted, he refused to issue further
warrants on demands presented by IN
situations that exceeded the amounts
appropriated for their maintenance
but under rulings of the attorney gem
eral he was required to employ the
earnings of the different institutions
and, in cases of continuing appropri-
atoms any funds that might not be ap-
propriated for other specific purposes.
In some instances. heads of depart
mentS. knowing that they could get adj
ditional funds, other than those appro-
priated by the legislature asked for
!, less money than thu know they would
need There is no question but tina,
4
represented so that the heads of state
institutions have been able to wilfully
ignore the DEGREES of the legislature
The result is shown in the deplorable
financial condition of the various insti-
ready called attention.
Reports to the present legislature are
for the fiscal year ending June 30, 1918
Some institutions, held back bills OF
May and June and even later, either be-
cause they lacked funds or to make
their expenditures appear smaller
These charges, il is presumed. We're en-
tered in July. to be charged against the
fiscal year ending June 80, 1919, Of
which no report would ordinarily be-
submitted at this time. As l have
shown, the unencumbered balances re.
ported by the auditor as of January
1919, while absolutely correct in show
7
rants issued have been deducted, ar,
actually misleading since the auditor
cannot possibly have knowledge of ex-
, penditures made, the demands fol
which have been held back eithel
through slackness on the part of tn.
, creditor or an understanding on hi!
; part with the institution that has mad,
, the purchase.
= 1t was the idea OF checking this un
, | desirable condition of general irresDon
I Sibility that | urged the passage of
+ Budget law in my message of 1917. /
, bill introduced for the purpose of cat
( rylng out this suggestion passed tn
. senate, but was not brought up for fina
p action in the house before adjournment
+ | of the legislature Had that bill becom
a law, the outgoing executive woul,
now have on file with the legislature
carefully compiled statement showin
f the actual condition of each institution
and each department of the STATE
= There would be at hand a carefully di
O Sested review OF the actual needs, tn
= pressing demands and the ultimate re
= gusts of the different institutions an
departments together with a compile.
- analysis of the funds from all source
that would be available with which t
r. meet the states expenditures.
y 1t will be readily seen that our stat
= government can be made responsive t
= public opinion and responsible for it
= act only through the existence of
# budget. Through the budget, there
t presented a means of getting before tn
It legislative department, before the pres
Il and before the people q definite annus
o program of business to be finance,
u The budget should comprehend ever
nf 70
Is whether with reference to the raisin
n of revenues or the rendering of servic
Through a properly conceived buC
get system, each department and inst
l. tuition would have the opportunity
d presenting fully to the governor state
e ments as to what they actually need {
IF secure a satisfactory condition Of eff
<, cheney. The details Of the needs of II
Y various departments and institution
n the amounts made necessary for Il
Ia states upkeep by legislative action ar
e the income that may be anticipate
from all sources could then be Studio
to as "A whole by the governor who, ult
,e mately, would place before the legi:
IL lature statement of the states incou
: and how he would recommend that
III be distributed TO the various depar
J. ments and institutions
IL 1t is only by a study of these possibi
n tiles and responsibilities as a who
/ that a correct understanding can be oil
le tanned as to the comparative desirabi
l. ity of any expenditure. Things Vel
Is desirable in themselves for some pa
he ticular institution may prove undesi
10 able if their accomplishment should r
suit in plunging the state into an ably
of doubt.
j. Business efficiency cannot be secur,
IN no ho
of haphaZard lack of system. Sever
of STATES have already adonted budg