Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1926-08-06
RELATIVE TO STATES BOOK
- KEEPING

= KEEPING
We do not look for Maine people
to get the idea. either from innuendo
or half statement, that Names f.
nances have been extravagantly or
improperly managed under Governor
Brewster's administration. Mr.. Nc
Lean is not making such a charge
but his questioning may serve to ex-
cite somewhat of distrust. This, If it
exists, is not likely to endure. Maine
people are too hard-headed for that.
They need but consider the matter
to recall with satisfaction the record
that has been made. Indeed, there
probably isn't a State in the Union
that can show better values received
for expenditures Of the taxpayers
money. Our chief concern would
seem to be that the money shall be
raised equitably and sufficiently for
actual needs; that we shall do that
which we ought to do in the matter
Of support of our institutions and
enterprises, making sure advantage
be not taken by way of demands.
Those whom the State has taken
into its custody should be properly
not lavishly, cared for. If the Legis-
lature be wise in making appropria-
tons we have, out of experience, lit
tie if any reason to suppose that
xr-f11 ~ = 1t -.
ed
Mr.. Mclean is calling on the State
Auditor for a statement. At this
writing his request has not been COM
piled with. But Mr.. Mclean does
not state, what we understand,
though not from the auditor with
whom we have not discussed the mat
ter, that the auditor is doing what
he may to permit examination of
these public records, that these rec
ords are being examined by an eX-
pert, who might be expected to do
his best to find any irregularity and
be competent to dig out for Mr.. Nc
Lean such information as he may
with to obtain. We will not pretend
to argue whether State Auditor
should make public. answer to all
questions asked. Evidently there
would be times when he might do
little else If he undertook such pro-
cedure. Evidently, too, a simple an
swer to a shrewd question without
explanation might easily convey an
erroneous impression. Anyhow, we
haven't the slightest notion that the
State Auditor is trying to conceal
actual conditions
AS for a simpler method of book
keeping for the State Mr.. Mclean is
asking no more than Governor Brew
ster is on record as seeking. 1t was
at the latter's initiative that "A bust
ness mans idea of the finances of the
State Of Maine was obtained through
Walter B. Brockway and submitted
to the Governor and Council. From
this report we take the following:
THE accounting policy of the
State, and in this Maine stands with
practically every other state in the
Union, places the fidelity of the ac-
counts before the quick usefulness
of the accounts. Business has learn
ed that both fidelity and usefulness
can be accomplished by the same
method of accounting, but the states
Of the United States have not yet
acted upon this experience of bust
ness.
THE practice of the State is not
wrong when standing alone, and
without allowing for the habit of
mind Of the citizens who would I'M
derstand the facts disclosed by the
figure statements. But when consid-
cred from the standpoint of the citi-
zen 1t may be found that very few
of those to whom the reports are
given understand them, and still few
er make use of them. The reason
being, or at least seeming to be, that
they are not in the form and not IN
the language used by the people in
such matters.
Much of the method Of account
Ing practiced by the State Is the re-
suit of the provisions used in the leg
islative acts, and 1t is undoubted that
the long line of capable and faithful
officials and clerks have done all
they could with the requirements
hedging about the acts of appropria-
ton ard authorization.
Federal and state legislation Is
usually written from the standpoint
OF the lawmaker. rather than from
that OF those who are called upon to
make the legislation work Our Fed
eral tax laws are not made complex
wholly by the Treasury Department
at Washington, but the difficulties
and conflictions are largely the re-
suit OF the way the legislation is
drawn. No doubt this applies to
Maine as well.
1t has not seemed necessary to
look into any causes for the proceed
ure that was found. Likewise. II
mas not been desirable to set I'D the
steps necessary to bring into use any
OF the things recommended. Both of
these can be done better and more
quickly by those whose business 1t is
20 know the requirements Of the
afAtutes"