The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1921-01-12

To the Members OF the Legislature:
an i heed inclined to tender apologies for
me ItnBtn OF this message. The peculiar
perlod which Gems to call upon us for con-
structlVe legislation has made il advisable.
I'm, ~ my Judgment, to call your attention TO
many matters that are of Legislative i'm
Torrance | have merely sought to point
OUT those improvements which nigh be
maue without adding materially to the eX-
pense of the taxpayers and which would
improve very much the functioning power
OF government.
1t is difficult period, which calls upon
US Tor better organization, both for
eIIlclency and economy. The proposed
consultations and changes to which atten-
tion Is called would not only correct some
OF the waste which comes from hap
hazard growth of our government agen-
scientific results.
Budget and Business.
Two great concerns are before us-the
need of creating additional revenues by
taxing some sources of wealth heretofore
untapped, and of insuring the careful ex-
pend1tureS of all revenues of government.
Our present budget law is not effective.
Under its actual Operation various depart
ments and institutions send in their estl-
mates; these estimates are subjected to
the review and comment of the auditor
, ana the governor, then passed on 10 the
legislature. The officers charged with the
duty of transferring these estimates to the
legislature have been given no machinery
Tor obtaining careful analysis of the re-
quests and are possessed OF no more
scientific information upon the subject
than the legislature may possess
The entire purpose of budgetary legisla-
tlon is, 1t seems to me, lost sight of IN
our so-called budget law.
First, there should be Il Capitalization OF
responsibility for the budget The states
which have tried out the budgetary sys-
tenn have centered this responsibility in
the executive and have given such ma
chtnery as is necessary to enable intelii-
gent and exhaustive attention to the sub
1ect. Given the power to present an ex-
ecutiye budget, the executive would stand
out In the limelight OF public opinion and
scrutiny. Waste, inefficiency, bungling
and extravaganza would be laid at his
door. The executive budget simply APP
plies to the state the principles that OBJ
tain in business successfully conducted.
budgets are not merely affairs of arith-
metic, but in a thousand ways go to the
ton Of classes and the strength of king
doms' The important thing in the states
finance is not so much the reduction of
expenditures, as insuring full value for
what is spent, whatever the amount-the
maximum service for the minimum cost.
budget, summarily, is definite plan
or proposal for financing the business OF
the state for future period, both with re
spect to revenues and expenditures. 1t Is
the means thru which all the several oper-
ations having to do with state finance, ac-
tual and prospective. are brought together
and clearly presented, to the end that all
may be considered at one time in their
state. 1t is the scientific account of the
stewardship of taxation. budget has
four distinctly marked phases:
Preparation of the estimates.
Consideration of the estimates so pre-
AIRED.
Granting of funds based on consideration
of estimates.
Expenditure of funds so granted.
The first properly belongs to the respon-
sible heads of the various services of the
state. The second and last should be focus
ed in the statc's executive. The third trans
Uro0"rly belongs to the legislature.
To provide this budgetary machinery