The Barre daily times. (Barre, Vt.) 1897-1959, 1919-10-07

has not already been definitely estab
Iished,
Recommendations on Treasurer's Ac-
counts.
/. | recommend that the advisability
Of providing for more frequent examina
tions of the treasurer's accounts be given
careful consideration. 1t is suggested
that under such plan, representative
of the auditor would make a monthly
examination covering at least the follow
ing:
tai Notification Of cash on hand and
reconciliation of bank statements with
the books Of the office;
(b) Comparison of amount of funds
received according to treasurer's records,
with reports of funds received by other
state departments or offices and covered
into the treasury.
lei Comparison of records of treasurer
with pertinent records Of the auditor.
Id Inspection, by tests, to determine
whether prescribed methods are being
followed
believe that if such plan were to
be adopted and made a matter OF esfab-
lished practice, it would simplify and
facilitate the annual audit required by
law, and indeed might prove more etfec-
tive than the latter. As / have suggest.
ed heretofore, this recommendation re-
fleets no diseredt upon the present con
duct Of the treasurer's office, but is made
rather with view of insuring the main
tenance OF standards established under
the present efficient administration OF
the Office,
2. As suggested in this report part
Ill. A, paragraph q there seems to be
no sound reason for continuing the prae-
tce under which disbursements for such
accounts as legislative salaries and ex-
penses, distribution of Z. s. deposit fund,
and paw to soldiers, should be made ac-
cording to different procedure than is
prescribed for other disbursements I'm
der the new system the functions Of
discussing officers are properly assumed
bv the treasurer, in fact as we'll as nom
inally
There appears to be nothing in the
law to prevent a rule that disbursements
for the accounts mentioned above be
made on auditors warrants according to
the regular practice applicable to ordi-
nary disbursements. | would, therefore,
recommend that consideration be given
to the advisability Of extending the
functions OF the auditor to include the
examination and approval of and issu-
ance OF warrants for all vouchers paid by
the treasurer including payments on
such accounts as those mentioned above
Auditor of Accounts Recommended
The recommendations which follow
imply no criticism of the auditors office,
but are rather designed TO encourage the
further improvements of methods and to
promote the development OF more in
forming and useful exhibits of state
finance In fact. there is evidence that
the auditor has already made substantial
progress in the direction OF the measures
recommended
J. In line with comments previously
made / recommend that when bills
against the state remain unpaid at the
end Of fiscal year, such bills be exhibit
"a as charges to the appropriate accounts
for the wear IN which the obligations are
incurred, and az liabilities Of the state
al of the close Of the fiscal period I'M
less this il done, the published reports
Of expenditures and liabilities must con
tinue to fall short of presenting a true
or dependable exhibit Of the states
finances.
2. II is my further recommendation
that consideration be given to the ad
visibility of providing for the publica
tion Of an annual report by the s~ditor,
in condensed form similar to the report
now issued blythe treasurer
B. I would also suggest the Instability
Of planning ultimately TO place state ae-
counting on revenue and expense ha
sis. in place Of the present cash basis,
and thus TO make possible a more efIec
tive system Of budget control and more
broadly useful report of financial results
and conditions. Such improvements
probably cannot be brought about quick
ly Or without careful study Of the best
methods TO be pursued, but there seems
to be no serious obstacle to successful
developments in the direction indicated,
Once the changes are affected am con
fdent that the improved system would
be found but slightly more difficult to
operate. and vastly more servieeable in
the information yielded.
4. In view OF the apparent lack Of
Standardization in the allowances for
travel aud expenses Of state officers and
employees, | would suggest that a study