Show value of the budget e t system discussed b by clerk i P s russell wight following is the splendid address given by county clerk P russell wight at tha convention of 0 taxpayers held la in this city friday last the thai budget system ot of accounting is comparatively new in this country dating back only a few years it was in tho the year 1911 that president ident tatt taft appointed a commission to be known as the economy and Effi efficiency clency commission whose duty it was waa to investigate the needs ot of the general government with a view to introducing a national budget system and while the first efforts tailed to develop anything definite at that time it did cause much comment by the press throughout the country and as a result the budget system has now been adopted in the nation and in many ot of the states cities and counties throughout the nation we are spending money tar far in excess of our willingness to impose tabers and the floating of bonds ier i a convenient cloak for tiding us over hence the necessity for some system of accounting that will enable us to keep our expenditures within our revenue effective administration of county finances requires a close coordination of oe revenues and expenditures it is undesirable to secure revenues greater than are needed to carry on the operations which the county desires to perform tor for the welfare ot of its citizen sIt is equally undesirable for the county to attempt to perform operations which are beyond its revenue possibilities of course by means of borrowing present costs may be paid from future revenue but the loans which can and should be made are dependant on present and future revenue possibilities the ordination coordination co of municipal and county revenues and expenditures like the ordination coordination co of business revenues and expenditures require careful planning without such planning their ordination coordination co Is a matter of accident when this planning is done in a systematic way it results in budget making the county budget Is a statement of 0 the estimated revenues and the estimated expenditures of the county for a certain period of time set forth in such form and supported by such supporting data as to show its financial needs and its revenue possibilities it is necessary for the effective control of revenue and expenditures tures it if we sum up the whole tax situation we find that throughout hout the county the amount of money spent on oil government both state and county is increasing much more rapidly than the population and much more rapidly than the sources of supply in the shape of property subject to taxation undoubtedly this increase ot of costs is largely due to the tact fact that government state and county has greatly extended its activities There is not much reason to suppose that any real or permanent check can be put upon these extensions of activity by state and county government it arises out of 0 the constantly increasing complexity of modern life and modern business conditions we recognize the soundness of the principle that anything that can be done better by the people collect collectively helY than it can bo be done individually is a proper function of government government ment is after all nothing but co operation it would seem now that greater and greater demands will be made upon the activities of government they represent an economic pressure which is constantly growing and out of these facts acts arises the increasing and urgent need of 0 sound financial methods in conducting the business of 0 government and it is my conviction that the cudgel budget system does and will meet urgent need simply stated the county budget is tho the financial plan and snide guide for the yearly conduct of its business it includes tile the detailed estimate of of expense and revenue necessary for or the proper operation of its government systematically arranged according to its various departments with a comparative para tive statement 0 of the previous pre vio us ears transactions it enables the county officials to determine accurately the financial program and to shape tile the policies a year in experience has demonstrated that by this planning ahead and taking aking t into consideration the llie various requests od of each department according to its rl re dative importance that not only has money molley been saved but that a higher standard of service has resulted A properly prepared and executed budget 19 bound to result in a more efficient and economical administration ot of county government A budget to become effective must be based upon a system of accounts so maintained as to hold tho the office officers accountable after the budget is prepared it must ie be enforced and an adequate system 0 of accounts is necessary necea aary for such enforce ment it Is idle to allot a certain amount of funds to any department it no records are kept of its expenditures so they will be limited in their allota allotment ent I 1 with the adoption and enforcement of the budget and with a supporting s system ot of accounts there is reason to expect that expenditures may be kept within the revenues in tiling filin gr the budget requests as required because 0 of the ahe exactness 0 of the estimates stir nates required to be submitted any request tor for an increase ot appropriation pria tion stands out as a shining mark the department head is thereby thrown on the defensive and is obliged to la explain the need ot of the requested increase under the budget system the government body will proceed in the knowledge that the public has as its disposal the means of 0 knowing in detail deail what M hat its government is costing the business ot of the year is treated as is a pr program of 0 public service and in the framing of 0 that program every interested citizen and group of citizens are urged to take part through tile the medium of public hearings complete knowledge and complete mutual confidence and understanding on the part of the public on the one hand band aud and its agencies ot of government on the other should be the result ot of the adoption and enforcement ot of the county budget in budgeting we are applying a gauge or measuring devise which will show us its where we are going and wha I 1 our possibilities are it reveals mistakes ot or policy and wrong practices that are often little realized until so revealed A balance and enforced budget with a supporting system ot of accounts furnishes an intelligent guide tor for public officials in the handling ot of the public business without such information currently at land hand to guide these affairs no intelligent analysis ot of the situation can be made the procedure becomes a hit or miss method expenditures are allowed tor for which there are no available revenues and very unwise eapen are made in view ot of the financial status of the corporation because of this burdens are piled up for the future which makes a decrease 7 in taxation impossible de deficits f are created which never mein mean lower blower taxes increased taxation drives capital economic enterprise and in from our communities and complicates cates our problem under the budget plan available revenues must first equal or exceed the anticipated expenditures when the budget is balanced wo we then have the concrete foundation on which to base our hopes for or a reduction of the tax burden it is here in my iny opinion that the other agencies methods and devises may enter into the situation and make for lower tax esIt is here that the tax associations may enter with their recommendations as to what are proper expenditures public hearings and dis clis of the budget may be had and public sentiment created either in favor of or in opposition to the anti program here the influence of the press and the recommendations of the business men form organizations and other civic agencies may make themselves heard when the budget is balanced every item eliminated from the expenditures means a corresponding reduction in the tax taxes es assessed to me this problem of budgeting enters into the very heart of the question of taxation and is the first stepping stone in tax reduction |