New-York tribune., 1922-01-05
$1I9, ,46O,2O2 Arailable for the Fiscal
Year, EXCLUSIVE of Direct Property Tax

some looseness both in appropriations
and expenditures and renders it more
difficult for the public accurately to
determine the exact cost of administer
ing the government each year 1t Will
be necessary to provide for certain
current needs by similar appropriations
this year. but there is a reduction in
such items as compared with last year
of $5,50O,000. The aim should be to
anticipate future needs as accurately
as possible, and when the unanticipatcd
contingencies have been reduced to
minimum it viii be practicable to make
provision for them by a general item
for contingencies and thus to have a
single bill each year for the expendi
lures of single fiscal year.
Two items in the so-called deficiency
items deserve comment. One is an item
OF 81 500 900 for teachers quotas. That
is the result Of an undere stimate made
by the Department of Education Of the
increases that would be caused by GER
tain amendments TO the law enacted by
the Legislature last winter upon the
recommendation of the department. An
increase ~ at least S3,000000 in the
appropriations this year for the sup
port of the common schools will be
necessary to make up for that under
estimate this year arI to provide for
the corresponding increase next year.
There also is q deficiency item Of $780,
600 in the requests of the Department
of Public Works. That results from
the fact that it had been the practice
to make the appropriations for canal
repair and construction work imme-
diately available, so that the fiscal year
for the canals really began with the
passage of the bill, resulting in the
exhaustion of the appropriation year
from that date. In fact, the appropria-
tion last year was practically exhaust
ed on Jannary l, 1921 That practice
was changed by the last Legislature to
conform to the general rule making
appropriations available only at the
beginning of the fiscal year. However,
to provide immediate funds, 100000 Of
the appropriations for the next fiscal
year was made Immediately available,
thus necessitating the present item of
5000 900 to provide for the work neces-
sary between April / and July l of this
year.
1t may be noted that for the first
time since it was opened the channel
of the canal has been cleared of OBJ
Structions and maintained this year at
a proper depth, at cost of meinte-
nance of $573.21974 less than the cost
of maintenance for the same period
last year.
The Board of Estimate and Control
has instituted, as was contemplated,
complete surveys of all of the states
activities. Necessarily the initial sur
veys have required considerable time
and are still incomplete. 1t has not yet
been possible accurately to appraise
the value of that work or to determine
what improvements in administration
may be inaugurated as the result Of it.
That constant study will always dis
close opportunities to promote eff
cheney and economy is inevitable
Naturally the reports of examinations
suggest improvements in departmental
organization in many cases. Where
the possibility of marked Improvement
is indicated, I recommend that lump
sum appropriations be made Of such
amounts as may appear to be necessary,
to the end that reorganizations may
be effected by department heads upon
whom the responsibility Of adminstra-
ton rests. The highly segregated ap-
preparation plan, which appeared sound
in theory, has, like many other fine
theories, worked badly in practice.