Evening journal., 1919-03-13
New Form of State
Government Suggested

1 lu duu W ilib tofeA hNA aAVR'oIN hhb'
get, but only TO reduce and to strike
out items.
40. The Legislature is allowed tC
provide for expenditures IN addition %
those contained in the governors bud
get only by special procedure and sub
iect to The governors veto.
III. II found necessary in financing
expenditures for public works to raise
part Of the moneys required by the is
suance OF bonds. then the budget should
contain an estimate OF such proposed
expenditures with a statement OF the
amount 10 be raised by bond issues.
Fun details should be given as TO The
requirements TO be attached to the is
suance Of the bonds.
AS regards the county, a somewhat
similar budget procedure is recon-
mended. II the county manager plan
Is adopted. then the. manager will do
for the annual budget Of the county
what the governor OF the state does for
the State budget n the manager
scheme is not adopted. then the chief
financial officer Of the county should be
made responsible for laying before the
board the annual estimates OF expendi-
lures and revenues.
III This seems fanclful 20 any citizen
OF Delaware, no Will do well TO pay
visit 20 the neighboring state Of New
Jersey where a county budget system
has been installed II he cannot take
time 10 go and see for himself. he
should read the Analysis Of the Laws
Affecting Municipal and County Fin
ances and Taxation" prepared by Hon.
Arthur n. Pierson and published in
october, 1918. by tho Commission for
the Survey OF Municipal Financing OF
New Jersey.
Recommendation as 10 Accounting and
Control
with reference 90 the third group
OF recommendations referred to above,
namely. those relating to accounting
and control, the survey made by the
Bureau Of Municipal Research is rather
critical. II says that viewed from the
standpoint Of the governor, the leg
isature, and the citizen. the financial
reports OF the State Of Delaware present
The following defects:
Il. With a few exceptions the head
o. n department or other spending Of
Eter does not know and is not en-
cUuraged to know how much he Is
spending per month or whether he is
spending mole or less than he should
under the appropriation allowed him
oy the Legislature.
"2 Naturally u follows that under
ihe present sy stem The governor can
not know how the business Of the en-
tire state is going If the heads Of de
partmenis and other spending officers
do not know: and therefore he can
not be held accountable in any way TO
the Legislature or the people for the
regular conduct of the States business.
%. The Legislature never receives
nything more than a cash statement
based on mere credit and debit en-
tries which do not represent the true
current assets and liabilities. As
result the legislature makes appro-
priations for the next biennium with
out knowing what it has actually cost
10 run the State for the previous bien-
MUM or whether the existing condi-
ton OF the treasury is one OF pros
perity or deficits.
Il. The system Of reports permits
an officer TO go out Of office at the end
Of his term or 90 stand for reelection
on his record without presenting TO
The Legislature, the governor, and the
'itizens a business-like statement Of
What he has actually spent in the man
lgement OF the business entrusted to /
lin.
III the essence Of democratic gov /
rnment is responsible TO the peOple /
or work done or left undOne, how
an the promise OF democracy be made
ood # tho system Of official reports
oes not furnish the vital information
ecessary for judgment by the Legis-
lture and the people.
1T is inn ossible TO summarize here
he detailed recommendations as 70 ac.
ounting and control advanced by the
ureau Of Municipal Research. but it
uflces TO say that they embrace a
ystem OF ledgers, registers, records and
eports modelled on the best accounting
raclices OF governments and private
usiness enterprises. If this system Is
installed all Of the activities OF public
Ulcers involving the expenditure Of
uhlio funds will be reflected in the
ecords and accounts.
'tNdFANftuNhi Otuanikdlt0nS.
with reference TO the recommenda-
ions relating TO the organization OF
he several great departments Of gov
arnment rendering public service 10
.he State, IL is not possible TO give |
even the barest summary here. The in
,erested reader must turn TO the re-
port Itself for information on the re-
construction Of agencies which Is pro-
posed by the survey slaf. A single ex-
ample the administration of public
uealtn, may be cited, however Tho
survey proposes a consolidation OF the
state Board OF Health, the tubercuIosis
commission, the onlce Of cannerv in
spector' and the board OF examiners
OF BARRIERS, and the establishment M a
department OF health headed bv sim /
sle commission assisted by purolv .
advisory counciN and embracing the /
following bureaus; vital statistics. pre-
VehaDie diseases, child hygiene. food /
inspection, laboratory, and public
neslth education. The plan here ont-
hned IN brief is substantially that
auopteu Dy the New York State health
department in 1913 and in the opinion
or leading health authorities represents
an advanced step in health adminisirs-
ton. similar organization has been
adopted In the state Of Illinois as fhe
result OF recent survey Of the STATE
government and a reorganization OF an
branches OF government.
Recommendation Adapted TO Delaware
Conditions
'The recommendations for changes in
and practices which are
advanced by the report are in every
case based upon the examination OF
conditions in Delaware. In point of