New Britain herald., 1928-03-26
Reorganized Accounting System Under Halls Di- recti0n, Gives Sl.50O,OOO More Available for This Work in Conn.

Hartford, March 2G tP}-With the completion last week of reorsaniza- ton of the accounting system in the state highway department, a large cash balance held in the state 1rea- sury for high way expenditures is no longer necessary and, without touch- ing the general civil list funds, more than Sl, 500, 0UU additional has been made available for highway work, Commissioner Edward F. Hall of the board Of finance and control report ed today. This will mean that this year Connecticut will undertake con- struction of nearly 200 miles of road, approximately seventy miles more than were contracted for last year when the department established Il record mileage with about 1o3 miles, Mir. Halls statement reveals.
 For several weeks expert account and control have been at work changing the old accounting system of the highway department over to an accrual basis. In the past large cash balance has been kept tied up and contracts for highways let out according to the treasury balance existing. The new method provides for the letting of contracts on funds which it is known will be received into the highway funds in the S,,t, | { l,i l,,. ,,..1 balance now to be expended for highway work This balance last year was nearly $S,25o,000 and now available makes it possible for the state to anticipate completion of the most extensive highway program in it's history.
 Hall Explains
 Explaining the new plan Comnis- sioner Hall said today: "A total of approximately 200 miles of highway will be under contract this season. and it is estimated that 2.000, 900 will be expended for road construc- ton between April l and December l5, 1928 The total expenditures for all purposes are estimated on the basis of definite work programs and predetermined unit costs at over s15,O0O,00O or over s3.oo0, 900 more than has ever been expended in any corresponding prior period.
 When it is remembered that the highway department this year has no new source of revenue, but rath- CT that it's revenues of former years have been reduced by the legislative provision that the expenses of the motor vehicle department shall be deducted from motor vehicle fees, which were formerly turned over in- tact to the highway fund for the construction and reconstruction of highways, roads and bridges, the sig nificance Of the ambitious program for the current year will be realized.
 Carefully considered details es- inmates of both the advisable re- serve and expenditures of the high way departments have been prcpar- ed. and accounts are maintained with the estimates in order that ef- fective budgetary control of finances may be established and maintained. In other words, financial control measures have been submitted for millions Of dollars tied up in the treasury as protection 10 the highway commissioner, and the same measures are being applied 10 other government funds.
 "The statutory provisions for sci ling aside motor vehicle fees, the proceeds Of the gasoline tax, and the taxes on motor buses, for the con- struction. reconstruction and main tenance of highways, roads and bridges. and the attitude of the pub lie in the matter of good roads. in- sure the permanent income Of the highway fund and afford guaran- tee that all commitments entered into under the present plan of tinan- cing can be provided for as they be- come due without reserving cash in the treasury to an amount equal al all times to the amount of contracts outstanding.
 50 long as the actual eXpendi- tu-eS Of the highway department do not exceed it's income the commls sioner is amply protected. and hudgetary control will take care Of this.'