The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1927-01-24
State Budget Analysed to Show for What Functions
Of Government Various Expenditures Are Requested

With but. the one idea in mind Of
informing the public, and more es-
pecially the members Of the state leg
islature, regarding the purposes for
which the various departments OF
state are seeking funds to be raised
by taxation, the Tribune presents
herewith an analysis Of the budget
submitted by the budget board to the
legislative assembly.
The report OF the budget board
presents this data according to the
appropriations requested or those to
be made by the legislature, which is
one view OF the financial picture.
In the accompanying analysis, the
Tribune submits the identical figures,
viewed insofar as possible from two
other angle. which all scientific
budgct-makers claim are helpful in
arriving at a sound understanding Of
the appropriation problem.
Figures Rearranged
The Tribune believes this is the
first time such an analysis has been
made for North Dakota. The budget
boards figures were recast or rear
ranged to show for what functions Of
government the various expenditures
are requested, such as legislation,
judiciary, public health. public in
struction, etc. 1t is not claimed that
this function statement is the most
scientific or the best that might have
been prepared, but it is sufficiently
accurate to give good general un-
derstanding. In thus scgregating
budget requests, it was necessary to
modify the figures of the budget
board somewhat. The state exam
iner's office is case in point, since
that office performs the dual func-
ton Of auditing public accounts and
regulating banks. Therefore, = por-
was credited to each Of these func-
tions.
The other angle of the Tribune's
analysis deals with the state payroll
and the objects Of purchase such "a
fuel, light, travel, printing. fixtures,
equipment, new buildings, etc. Here
another difficulty was encountered
which prevents the presentation of a
complete and full statement. The
classifications for the state depart
ments are stated along one line while
those dealing with state institutions
are much more extensive and detail
ed. Thus, the two cannot be recon-
cilcd in their entirety. Again, de-
spite the extensive classifications for
the state institutions, there was
found considerable departure from
this classification in the items noted
in the state university, and the agri-
cultural institutions. Instead of fol-
lowing the itcmizcd classifications
the latter institutions submit request
for lump sum appropriations" such
as the college Of engineering, school
of medicine and SO forth, which items
doubtless contain requests for pay.
rolls, maintenance and other OBJ
jects. This situation prevented a
proper ALLEGATION Of this request t.
the various and proper objects Of
purchase, and for that reason it wa.
necessary to make arbitrary judg
ments and throw such items in the
column of payrolls. On the other
hand, the maintenance expense alst
must contain items Of payroll such
as janitor service, etc. and perhaps
what might be an error in one case
adjusts itself by the error in the sec.
ond instance.
Lump Sums
A similar problem was encountered
in lump sum appropriations for state
activities. For example, the reques,
for the National Guard had to b.
broken up arbitrarily into estimated
amounts for pay, miscellaneous and
travel. Had time been permitted 70,
examination of the financial state.
ments of the various department,
where lump sums are requested, i:
might have been possible to submit
more accurate apportionment Of these
items.
These statements are not offered
as criticism Of the efforts Of the
budget board, but rather as an
apology for the inability to submit a
more accurate analysis and also to
anticipate those who may question it's
correctness. The Tribune did the
very best that could be done with
the material at hand and submits its
efforts solely and purely for its in
1t is actuated only by spirit Of
helpfulness and public service.
The Cost Of State Government
A complete and detailed analysis Of
all departments and institutions, the
functions performed and the objects
of purchase will be found in another
column. From these detailed fig
ures, summary statements were pre-
pared which furnish a complete and
quick grasp Of the larger problems.
!. Owing to the differences in classifi-
cation, it is necessary to submit these
in two sets, one dealing with the
state departments proper and = Sec
ond covering state institutions.
Cost Of State Government Proper by
Functions
Elections ........-....$ 34,5OO.0O
Legislation ....... l22,811.7O
Judicial .......... 234, 800.OO
General Administration l97.57O.OO
Legal Advice .......... $4,000
Finance, Tax Regulation 142.420.OO
Audit of Public Accounts 1l7,7l1.O0
Regulation: Banks and
Securities ........... 141.4l9.oo
Regulation: Railroads,
Pub. UtiI.> ............ 100000
State Development .... $4,000
Public Health ........ 54.4OO.O0
Military. Except Bonus 9O,750.Oo
Fire Protection ........ 123,200. 90
Care: State Property - 1S3,1ll.OQ
Agricultural promotion 34t,215OO
!. Labor .................. 27,21O.0O