New-York tribune., 1919-12-12
4 Woth-WMle Budget
Dr. Charles A. Beard Director of Municipal Research.
Points Out Defects in City Budget and Suggests Remedies

0uuEct ana OuEEcoto A\ohtou'e'
volved in each material increase or re-
duction.
q. ANY collateral information neces-
sary to explain the exact financial con-
dition of the city, such as fund balance
statement, surplus statement. debt
statement, an operating statement. and
departmental reports OF accomplish
ments.
The appropriation bill need not be
so highly itemized as is now the prac-
tice. 1t is we'll known that tying the
hands of department heads too closely
impairs their efficiency. Appropra-
tions might we'll be made in large
amounts for specified purposes on the
understanding that the items set forth
in the budget estimates should control
the spending officers on condition that
transfers properly controlled might be
made within certain limits.
HI--Procedure IN Preparation and
Adoption of the Budget
AS the law stands at present, de-
partmentaI estimates for the succeed
ing year must be made by August /
in practice they are seldom in hand be-
fore the middle or last Of September
They are then printed seriatim in "The
City Record" the last estimates ap-
pearing about the time the tentative
budget is due, and therefore too late
for citizens scrutiny. The tentative
budget is due on October 10, the pro-
posed budget on October 20. 1t goes to
the Board Of Aldermen some time
early in November and becomes the
law not later than December 81.
In this budget calendar I proposed
that changes should be made somewhat
along the following lines:
/. Departmental estimates to be pre-
sented not later than September is
and Immediately published
2 Hearings on the estimates under
the presidency of the Mayor.
g. Presentation of the tentative
budget by the Mayor not later than
November 10.
d. Public hearings bv the Board of
Estimate and Airport ionment on the
Mayors tentative budget, November Is
to 20.
s. Presentation of the proposed
budget of the Board Of Estimate and
Apportionment on or before Decem-
Der s.
Transmission of the budget to the
Board of Aldermen on or before No
vember TO-
7. Action by the Board Of Aldermen
on or before December 20.
g. Mayors veto and final action of
the Board Of Aldermen on or before
December 81.
In the opinion of the Bureau of
Municipal Research the following re-
suits would be effected by the above
changes: Responsibility would be fixed
upon some one for preparing the
budget. Precise information for citi-
zens' scrutiny and judgment would be
presented in the budget. The date of
preparation would be nearer the spend
ing period, so that officers could more
accurately estimate their needs. BY
postponing the presentation Of the
budget until after the election we might
expect more businesslike judgment and
less politics in budget making.
1t is to be noted that many of the
above changes do not require legisla-
tion. The Board of Estimate could
now present to the public a budget
instead of a mere tentative act of ap-
preparation. Responsibility, however,
for preparing the budget cannot be
placed upon the Mayor, and changes in
the dates cannot be made without leg
islation from Albany.
CHARLES A. BEARD,
Director, Bureau of Municipal Re-
search
New Work Doc ~ 1910