Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1922-02-10
THE SEN TIN Ell
ROOKvILLH. MD
Friday Morning February 10. 1922.
Special Budget Bureau Is Recon-
mended By Mr.. Lee.

- N--~e~@e~~aS @~S6sSa@NNAN
have available at all times information
concerning the expenses of operating the
State Government. feature a report which
former State Comptroller E. Brooke Lee
prepared and submitted to the General
Assembly.
Mr.. Lees report also urges strongly the
necessity for increasing the States audit
ing force so that complete audits can be
made annually Of all agencies handling
public funds, and he recommends the i'm
mediate installation of uniform system
of accounting in all these agencies.
Most Of the recommendations concern
ing his department. Mr.. Lee'sreport states
are contained in the Reorganization bill
The report continues
THE following necessary completion OF
the States financial system is not, how
ever, sufficiently provided for by the Re-
organization bill.
"A State statute now requires the State
Auditor TO audit the accounts OF every
State department. board or officer at least
once year. Past Legislatures have, how
ever. failed to provide the State Auditor
with sufficient force of deputies to enable
the State Auditors Office actually to make
the required annual audit Of all the offices
handling State moneys. This appears to
me to be most dangerous weakness now
existing in the States financial system,
and most earnestly recommend to the
General Assembly that an estimate be
secured from the State Auditor as to the
number Of deputies and the amount of the
appropriations required by his Office to
enable him to make the required annual
audit Of ell Offices handling State funds,
and that you then provide the necessary
appropriation. and that the Governor be
requested to provide the necessary amount
in his supplemental budget
This estimate also should include the
appropriation necessary to allow the State
Auditors Office to work out a practical
scheme Of uniform books and accounting
for all governmental agencies handling
State moneys and further provide the
funds necessary for the initial installation
of such Statewide system Of uniform
books and accounting.
ut also seems advisable that some exist
ing and responsible branch of the States
financial system should be required to pre-
pare for and submit to the incoming Gov
ernor data and detailed information neces-
sary toward aiding him in the preparation
OF his first budget. In this connection II
should be remembered that the incoming
Governor is required to present the State
budget. providing in detail for all of the
State expenditures for the next two fiscal
years to the first regular session Of the
General Assembly Of his term within so
days of his induction into Office.
In this connection am convinced that
the Comptroller's Office is the branch Of
the State government best able to furnish
the incoming Governor with this informa-
ton. and respectfully recommend to the
General Assembly that this duty be given
to the Comptroller and that he be author
lied and required by law to secure the
necessary information and to prepare such
data and information in the form of ten
tative tables Of estimt ed expenditures for
the construction Of the budget to be sub
mitted to the incoming Governor
This proposed budget department should
also be directed to furnish members of the
General Assembly with detailed informa-
ton and data with regard to the States
revenue and proposed expenses. Under our
present system. unless members or CON-
mittees Of the General Assembly are I'M
usually well informed with regard to the
detailed activities of the various State
agencies, they are at great disadvantage
In attempting constructive analysis of
the details Of the Executive budget.
AT least one other addition to the pre-
sent reorganization bill suggests itself as
sound In theory. and am confident would
be the means of saving substantial sums
of money to the State from time to time.
The budget. as submitted to the General
Assembly by the Governor and as finally
adopted by the General Assembly at it's
regular session, provides funds for the
various activities Of the State government
for the two fiscal years, the first Of which
begins the first Of October. following the
adjournment Of that particular regular ses-
sion Of the General Assembly, In this way
money is provided upon an estimated budget
worked out by the Governor and approved
by the General Assembly for period of
from eight to SO months in advance Of
the time that 1t actually will be expended
by the State agency for whose needs 1t is
provided.
1T is obvious that there may be great
changes In conditions and markets as af-
fecting the needs or running expenses of
some State agencies during such a period.
It may also be assumed that each State in
stitution will endeavor to secure an original
allotment from the Governor OF sufficient
amount to finance its activities comfort
ably for the two fiscal years following the
enactment of each budget. There exists
now no power in the State authorized to in
spect and. II proper. to cut down any Of
the allotments made to any State agency.
ut is respectfully suggested that the
State Comptroller be authorized to act as
an officer Of review as to the actual need
Of the various State institutions Of the
various items provided for them in the
budget. with power to recommend to the
Governor that certain amounts Of these
appropriations may be withheld in part or
in whole from any such State agencies and
reverted into the general treasury Of the
State. This recommendation Of the Comp
troller's would be effective only upon ap-
prevail Of the Governor, who. as the authority
that originated the budget. appears to be
the proper authority to finally act upon
such question at time when the Gem
eral Assembly is not in regular session"
New Pope Elected.