Arizona republican., 1919-07-21
OFFICERS
 INSTRUCTED IN
 BUDGET SYSTEM

With the putting into operation of the budget system as applied to all state departments, institutions, com missions and offices of the state, com prehensive instructions have been sent out by the executive budget secretary to all heads of departments.
 The instructions are in part as fol- lows:
 "The putting into effect of the new budget law. chapter 61 of the session laws of 1919 (senate bill No. 3O), will neceSsitate several changes in the methods of handling the fiscal affairs of the various departments and lnstl- tuhons of the state, the most neces- sary problem for immediate cCnsidera- ton being the matter of accounting.
 Tn order that a satisfactory and comprehensive budget may be pre- pared for the consideration of the legislative bodies in 1921 it is impera- tive that the new system be inaugu- rated as of July 1st. 1919. Section of chapter 61 provides that; Every department, institution, commission office and officer to whom any appro- priation of state funds is made for any public purpose, shall keep such books records and accounts respecting the use of the moneys of each such appro- priation as will show the facts re- quired to be shown according to the requirements of the forms of reports mentioned in the preceding section oi this act, without reference to other sources of information respecting these facts"
 "The forms shall provide for and re quire a statement of the amount O each and every fund under the contro of the state agency whose report it i' to be:
 "The actual amounts received anC placed to the credit of each such fund including therein the balance remain ing at the beginning of the fiscal yea covered by such reports; the encum -brances outstanding against the bal ance arising from prior activities; tn amount of the true unencumbered bal 1nCe of each and every fund.
 "The forms shall further require tn particular amounts received during tn year and credited to each fund; tn sources thereof, whether from taxes appropriations or other source: an, shall show the revenues, if any, durini the previous year, but not actually re ceived and credited to each fund
 "The forms shall also require detail as to the monthly cost of each publi activity, setting forth the salaries wages and expenses paid; the cost c supplies used each month; the numbe of employees, the duties of their employ ment, the monthly, semi monthly O weekly wages of each, and whethe with or without board; and all othe allowances or emoluments. All re ports made shall conform strictly t the requirements of the forms fur nished, and the explanations and in str1ctions appearing thereon"
 "Section of this chapter provide that: All bills, statements, letter. vouchers and other documents pertain ing to any entry made upon the book to be kept as above required shall b preserved and systematically filed i the public offices referred to hereii All so kept and filed as to be readil accessible for purpose of auditing sue books, and testing the correctness reports made and to be made under tn provisions of this act
 For your information it is state that all expenditures will be groupe under the following heads:
 Capital. For new permanent proT