Milford chronicle., 1930-02-14
ROM TING
GOV ERR M E N 7 A L
FFICIEN C Y


The Increasing Trend Of Taxation
Makes Drastic Correction NeceS-
sary. Local Budget Laws Under
State Control, State Control OF
Local Bond Issues, Consolidation
of Local Units With Consequent
Decrease in the Governmental
Payroll, and Examinations to De-
termine the Ability Of Aspirants
for Public Office Needed, in the
Opinion Of Authority. Milford
Needs This Especially.
Bv w. S. Johnson, State Treasurer
West Virginia, in The Tax Digest
Government today is no longer a
thing unto itself. Its day-to-day op-
erations, it's costs and its taxes are
extending their effects ever further
into the nations social and econom-
ic fabric. The size of governmental
expenditures alone marks the out
lines of this new age, even If there
were no such additional factors as
the new functions being undertaken
by and the new demands being MADE
upon our states.
Four hundred million dollars
spent for state government fifteen
years ago, nearly two billion dol
lars today-this marks the transl-
ton in money cost. Roads built and
maintained, social welfare services
extended, supervisory activities un-
dertaken-these represent the ex-
tension of functions. The two to-
gether-the cost, on the one hand
the new functions with their econo-
mic and social responsibilities, on
the other-cOmbine to point out the
standards of service and the levels
of efficiency which have come to De
expected in fiscal operations.
People Demand Results From
Government
The change in the scope OF gov
ernment, the broadening of its oper-
ations, the growth in its cost and
tbe greater diffusion of its effects
have produced at least one impor-
tant consequence-more people TO-
dav than ever before are interested
in government, scrutinizing its oper-
alton with a critical and appraislne
eye. More people are demanding re-
suits commensurate with the cost
This awakening of public interest II
public fiscal affairs can spell only
one thing-the day Of the time-ser-
wing ofice-holder, bound to mechan-
ical routine and inattentive to his
opportunity for intelligent fiscal
planning, is over.
The general public, especially the
productive business and industry
which ultimately defrays the cost OF
government, has its eye fixed upon
results. 1t is interested keenly in re-
suits, not in men, not in procedures
not in one type of administrative or
ganization as distinguished from an
other. If adequate and economical
state government can be obtained by
existing officers under the tradition
al type of administrative organiza-
ton, well and good. If break down
is apparent, the public is interested
in determining the cause and, If
possible, in Strengthening the or
ganization so that such breakdoWns
will not recur. The pronounced ten
dency toward reorganization Of state
governments, the strengthening of
the powers of executive officers, the
creation of new offices with direct
control over all financial operations
of the states-these are unmistak-
able and eloquent evidence of the
firm intention of the public to re-
inforce state administration against
waste and extravaganza.
Although there are generous and
frequent exceptions, it is my settled
opinion that much of the present
ferment for change, simply for
sake, proceeds from the
failure of such constitutional Off
GERS to grasp the full potentialities
of their offices. Honesty in office and
technical competence of the highest
order in the discharge of routine
no longer are sufficient.
To these qualities must be added
alertness to current fiscal problems,
in the broad questions of
policy with which the
states constantly are called upon to
leal and willingness to take the in
tiative in correction of conditions
which require attention.
Business Methods Needed In
Governmental Accounting
Accounting today must deal not
,nly with figures but with what the
igures represent in the way of op-
,rations performed and taxes paid.
auditing today means not merely
scertaining the probity of accounts,
ut also careful inquiry into the
are and efficiency with which mon
y has been expended and into
leans available for improving the ;
egree of efficiency. Budgeting to- {
ay requires not merely the formu- {
ltion of a well-considered fiscal {
Ian, but also relentless vigilance to
go that the plan is observed S65
ays of the year. Safeguarding of i
lnds no longer contemplates only t
gning checks, checking bank bal t
nces and issuing bonds; it compre- &
ends also grasp of the picture of t
hat the checks are for and why the I
onds must be issued. t
Fiscal Problems of Local Govern Y
ments Need Attention {
State officers no longer can be S
exclusively with affairs of
ate. Their view also must take
,o11izonoa of tho inorao Gin oIVy car