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Show I I ACCOUNTS OF CITY " TO IE SIMPLIFIED If Auditor-elect Green Presents j New Plan Adopted by the r Commissioners. : I CONDITION AT GLANCE . Department Heads to Be Able to Get Exact Figures I Without Delay. Snlt lake's present system of book- ? keeping nnil accounting, worked out and 1 inaugurated by jlie old city council, Is to I ho aupplantcd nftcr the first of the year. lJcrm;in 11. Green, city auditor-elect, ban volveil a new arid almplur system, which I will be Installed when he goc3 Into of- ' i Vc. l Mr. Green appeared before the city -ommlwdon yesterday and explained his 1 system. It met with tho warm approval 1 nil the commissioner?, who have been oiitcmpluting n rhaiigo In ihe prcnent I system for more than a year. Greater almplieity. Increase! efficiency. 1 greater accuracy mid less expense in the uidltor'n offlco will result from the 'hnngc. according to Mr. Green. It will j! I'llniinme a large amount of technical 1 bookkeeping and will placo each depaxt-I depaxt-I mnf nf lhr. rt- vovommont Oil a basis I of Its own. , To begin with, Mr, Green propose a 1 ompleto change. In the terminology used 'n the segregation of funds. Instead of ', i being known as the contingent fund, ! t'ic sewer and drain fund, the water- i works fund, tho streets and sidewalks 'jnd. or what not. the city funds will be ;l classified according to departments. , There will bc tho public safety fund, the I 'freot department fund, and so forth. Tn- j-Lid of having to search through half a dozen necounts to discover the amount' 'f money at lis disposal, any one department de-partment can determine by a glanco at I Ha account tho exact condition of its " 1 budget, the amount expended, tho amount on hand and so on. . Speaking the present system of 3egre- ttlng funds, Mr. Green an Id: ; , The use of the present fund tltlOR Is superfluous, complicating and confusing con-fusing nlinost 'beyond comprehension. The terms were adopted by some auditor In the remote past and continued con-tinued to tho present time. They nre not only complex, but unnecessary unneces-sary and serve to defeat the very object ob-ject required by the statute. In no other large city of the United Slates Is such a method used, and In .he desire for simplicity and modern ( , accounting they can be rightfully and legally discarded. Mr. Green's plan calls for an arrangement arrange-ment of accounts that will show exactly and filmplj' what Is wanted and what the law requires by A simple and direct atatc-' atatc-' , rer.t of relevant facts. Each monthly trial balance under the new system will give tho following Information: Revenue nurplun. giving total estimated income, appropriations made and bulanuo i unappropriated and nvallable. i Departments. total nppioprlatlons, J -mount expended and unexpended appro - I relations. J j Income funds, amount estimated reve- ie from each source of income, amount I I -Ived thereon and the balance rceclv- I Able. I these things will be definitely ..own. leaving no room for difference of I 1 opli:(on or argumentation, such as has I i ontinually existed under the present sjBtom. j Membcis of the commission have frc- ' quently complained of the present sys- ( em, owing to the impossibility of obtain ing at .short notice nn accurate and simple sim-ple statement of the money on hand, i-pent or appropriated under any one ac count. The commissioners approved of tbe plan as presented by "Mr. Green yos-' yos-' ;erday, and there Is little doubt that tt will be Inaugurated when Mr. Green i times office. |