Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1922-07-01
GOVERNOR HARDW|CK
ASKS FOR REFORMS
IN ANNUAL MESSAGE
Rigid Economy and Drastic
Retrenchment Advocated,
Department of Auditing
Needed, Says Hardwick

drastic retrenchment, the abolition
OF useless boards, bureaus and COM
missions, the creation of a depart,
ment of auditing. and the reorgani,
cation of methods of appropriating
and paying out money, the substE
tuition Of a state income tax for tbs
present ad valorem tax, and bien,
NAL sessions of the legislature, Gov.
error Hardwick Thursday delivered
his message to the house and senate
III joint session.
The governor did not attempt til
cover all the matters he desires to
bring to the attention of the law.
making body, but dealt with those,
which he considered of the highest
Importance, while reserving other
matters for special messages to be
submitted from time to time.
In urging the abolition of useless
boards, commissions and bureaus,
Governor Hardwick declared that
the various boards and subsidiary
boards of the University of Georgia,
ought to be abolished, and the whole
administrative functions of the UNI
versity, and it's branches should be
| conferred in a single board of regents.
He further declared that the rail:
| road commission should be reduced
from five to three members, in view
| Of the fact that the acts of congress
have virtually transferred the con.
troll Of all freight and passenger
| rates of railroads, intrastate as well
as interstate, from the state commits
siGns to the interstate commerce
| commission. This recommendation
created quite noticeable stir of in.
| forest.
On assuming the duties Of chief
! executive of the state, the governor
said, he found an estimated deficit
of $S,500,0O0 but this turned but to
be only $2,500,000, for the reason
that estimates Of the shrinkage OF
tax values were not so heavy as ex;
pected.
w. & A. Discount
To cover this current deficit, the
governor declared, there was moth
ing to do but arrange for dis
counting the future rental of the
| five years, an expedient which, he
admitted was extremely distasteful
| to him, but which he justified on
the ground of absolute necessity.
He pointed out that the supreme
court upheld the discount act pass
ed by the legislature, before the
rental was discounted, and that this
court decision enabled him to get
the rental discounted at the low
interest rate of 5.95 per cent.
AS to appropriations for 1922 as
compared with 1921, the governor
pointed out that the legislature re.
duced them about $1,500,000. a
form of retrenchment which was
not at all pleasing to him or the
legislature, but which he maintain.
ed was necessary. In this connec.
ton he took occasion to declare
that he would not approve any ap.
preparations in excess of the rea
sonably anticipated revenue of the
state.
AS to the present status of the
treasury. the governor said the
state will close the present year,
1922, with a surplus of about $780,
600, assuming that all taxes are
collected. He urged the repeal OF
the provision of the general appros
priation act. giving the common
schools one-half of any excess of
revenue over $8,000,000. To comply
with this provision, he said, would
take $550,000 out of the treasury.
and this could not be done without
raising additional revenue at this
session or withdrawing appropria-
tons previously made to depart
ments other than the schools. 80
In urging the abolition of alleged
useless boards. bureaus and com
missions, Governor Hardwick de-
clared that the department OF
archives and history, presided over
by DR.. Luciah Lamar Knight, can
and should be abolished, and the
accumulated data transferred to
the state library; that the railroad
commission should be reduced from
five to three members; that the Of
flee Of attorney to the highway
commission should be abolished:
and that the University Of Geor-
gia and its numerous branches
should be placed under a single
board of regents.
State Auditing System
Creation Of a system of auditing
all expenditures of the state was
strongly recommended by the gov
ernor. He took occasion at this
point to explain that he meant no
reflection whatever on State Treas
urer Speer or Comptroller General
Wright. On the contrary, he paid
them the very highest tribute. They
have neither the authority Of law
nor the force Of men necessary he
said, to make a thorough audit of
the various state departments, In
situations and agencies.
Quoting from the report of the eff
cheney engineers recently submitted
to him. the governor s-Jred as ex-
travagant and wasteful the lack of
systematic planning by the several
departments and institutions, the
lack OF budgets by the heads of the
same, and the method in vogue OF
appropriating money in lump sums.
An auditing department headed BY
a qualified auditor with staff CT
assistants, he said, would cost not
over $4,000 a year, and would save
hundreds of thousands of dollars an.
nually. He pointed out in this con.
nection that the state now is spend
ing about $4,000 a year for audits
OF a rev departments-after their APP
preparations have been paid out. He
declared it was futile to audit ex.
penditures after payment has been
made. He urged legislation requir-
ing all departments to present plans
and budgets of their proposed years
work, and requiring the governor
and the appropriating committees II
the house and senate to scan these
carefully, and requiring approprias
lions to be made in itemized form
instead of in lump sums. The latter
method, he declared, encourages exs