The Waterbury Democrat., 1931-09-11
Blodgett Offers
 Budget Forms
Ready for Distribution to
 Towns of State

cipalities having boards of finance,
 State Tax Commissioner William H. Blodgett has prepared for dis tribution standard forms for such a bnudget and also a manual ex- plaining it's application and use.
 Sponsored by the Connecticut Chamber of Commerce, the legis- lation directing such a course Is designed to bring about standard terminology in town financial rec ords, and, 1t is hoped, result in more efficient and business-like management of municipal affairs.
 When so brought into use by a number of towns" Commissioner Blodgett said yesterday, "compari- son may be made of their expenses item by item, so that economical management as we'll as wasteful- ness and extravagance, and even tendencies toward extravagance. may be shown with certainty. To regard the enactment of this sta tute and it's acceptance by the towns of the state as being the longest step forward toward the goal of sound conduct of local government which Connecticut has taken in many years"
 ManuaI ScFVcS AS SulOe.
 The new manual which Is ex- pected to serve as guide to boards of finance in making up budgets for the forthcoming octo- Der town meetings, outlines the requirements of the law and con- tains detailed instructions for stan dard classification of accounts.
 Briefly, the act (section Ala of the 1891 acts) directs the towns concerned to prepare Ia report In | a form prescribed by the tax com containing:
 1. An itemized statement of all | actual receipts from all sources of | such town during its last fiscal | year.
 2. An itemized statement by | classification of all actual expendi- | lures during the same year.
 3. An itemized estimate of an- | ticipated revenues during the en- suing fiscal year from each source | taxes and an estimate of the | amount which should be raised by | local property taxation for such | ensuing fiscal year.
 4. An itemized estimate of ex- penditures of such town foh such ensuing fiscal year.
 5. The amount of revenue sur plus or deficit of the town at the | of the fiscal yaer for which estimates are being prepar- ed.
 Such estimates are then requir- ed to be published in a newspaper, and submitted with the recom- of the board to the | town meting.
 There are thirty-one towns in the state which have boards Of | finance organized under the gen. eral statutes. In addition, thitry- six towns have such boards, which operate under special act. It is for the first group of towns that | the new legislation is primarily 
 Expenditure Control Needed.
 In a foreword to the manual, Commissioner Blodgett says To- cal tax rates cannot be kept at levels unless there is positive control of local expendi- lures, but there can be no such control unless a means or system through which it can be exercised Is provided. Theoretically, the LOWH OkhCAdAS W0tSh CAPChoAtokS S5 | and town finances very closely, | and the taxpayers watch the off, :, cials. The most careful observa- |, ton and paintaikng inquiries with regard to expenditures and finance will, however, not accomplish much unless intelligible informal ton is available for determining and pustifying proposed expendi- lures and means of financing, and unless the financial plans are very laid.
 "The annual budget report can and should be made the means of to the town officials and the taxpayers the information that is needed for justifying pro- posed expenditures and the tax rate, and as such should present complete financial plan for the ensuing fiscal year.
 "If this manual is successful in these ends, the town officials and the taxpayers will have a powerful instrument of control which will be theirs to use as they see fit in the the control vested in them in which should be exercised when the opportunity is afforded 10 pass upon the budget. It is loo late to querrel about proposed or a high tax rate after the budget has been adopt- sd. appropriations, and the ax levied.
 The 31 towns which have taken of the provisions of the general statutes permitting them 10 organize and maintain boards ,f finance are:
 Andover, Avon, Barkhamsted. Berlin. Bozrah. Burlington. Crom- we'll, East Windsor, Enfield. Fair. Held, Pennington, Glastonbury. 3roton, Litchheid, Milford. Mou- roe, Newington, North Branford. ' plainville. Salisbury. simsbury, [