Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1922-08-24

triplicnte remain in the Treasury De-
partment and placed in permanent
file.
Third. The deposit slips prepared by
the Treasury Department should, In
addition to the information now con-
tanned thereon, bear the registry or Of
fetal receipt number, thus permitting q
ready comparison Of the individual de-
posits with the recorded receipts.
I'm the preparation Of the deposit
slips 1t has been the practice heretofore
to copy them in copy book. This
should be discontinued and instead two
carbon copies made on the typewriter
when the original is written. The extra
copy can be transmitted to the Auditor
Generals Department and the other
copy retained in the Treasury Depart
ment,. thus eliminating the duplicate
copy book. The copies should be per =
manently preserved.
This procedure, we believe. will re :
suit III a more accurate control over
the funds OF the Treasury Department,
not only by the State Treasurer, but
by the Auditor General as well, and
oil secrecy with respect to. and tempta :
tion to juggle with, undeposited receipts
minimized.
AS stated In this report, the greater
portion of the revenue by the Com
monwealth is from corporation taxes
Under the present method of bookkcep-
ing there are two sets of corporation
lpugers, one set used by the Auditor
General and the other by the Stat,
Treasurer. Both sets are for all in.
tents and purposes identical. In these
ledgers each corporation found to owe
tax to the Commonwealth is charged
for the amount and when paid Is cred
ited. The samc operation is performed
on both sets of ledgers. There are q
large number of accounts in these
Icdgers, an approximate estimate OF
which would run 10000 accounts.
Other Flaws Pointed Out
mo accounting control is had ovel
tho corporation lcdgers by which car
b" determined periodically the unpai,
taxes recorded therein or the clerlca
accuracy of the postings, such as 1!
done in banks with respect TO the bal.
nncing of the personal accounts. This
lack Of control could bo very easil,
rcmedied by the installation Of n sim
pie register. In which the charges woulC
be accrued as the various accounts ar,
charged for taxes. together with the
resettlcments of cancellations of for.
mer assessments. The collections re
corded in the cash book would be cred
tied TO the controlling account.
"Th administration OF the affair.
Of the Commonwealth falls into thre,
distinct units, namely. executive, lcgis.
lattve and administrative. The dutic!
OF the State Treasurer and those o.
the Auditor General are administrative
Tho whole financial scheme Of the Com
monwealth for legislative period il
affected by the operations Of all three
divisions referred to above. The value
of any financial plan TO the Common
dation upon which same Is based. Som'
financial plans Of public bodies, which
are partly applicable to that Of tn,
Commonwealth OF Pennsylvania ant
which may be remedied BY the adop.
ton Of a budget system are As fol.
lows:
The lack Of unity and centraliza
ton in the preparation Of the annual o,
biennial financial program.
"The lack of cooperation Of tn,
heads OF the departments in annlyzin:
and explaining their requests for th
expenditure Of funds to the lesislativ,
bodies, in that their requests are no
accompanied by sufficient details sucl
as, for example, the class Of service o
goods to be purchased. the units re
Quired for efficient operation and
definite statement as to the exact re
ouirements necessary instead Of lum]
estimate. which has been the usual Gus
tom in the past.
''The lack Of proper standardizatio