Chapters on municipal administration and accounting

Paperback | July 9, 2012

byFrederick Albert Cleveland

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...For the work of the League and of the Bureau of the Census nothing but the highest commendation is to be given. But the fact that they have employed a useful statistical expedient, in the absence of proper systems of account, is no reason why accountants should employ the same method in devising accounts intended to remove the necessity for use of this statistical method. The accounts should close with a statement of revenues and expenses direct, and give to the statistician an accurate summary of transactions representing administrative economy without resort to mathematical approximations drawn from the transactions of the treasury. IMPORTANCE OF THE DISTINCTION For the last two decades American cities have been struggling with the problem of administration, and in their struggle have been brought face to face with the need for a change in political organization which will remove the various checks and balances heretofore imposed as a means of insuring official honesty. It is found that integrity may be vouchsafed through devices by which responsibility may be fixed without impairing administrative efficiency. The demand of the time is for increased efficiency, and as a means to this end the tendency is to centralize executive control in the mayor. With the centralization of administrative responsibility, however, efficiency requires that a complete record of transactions be placed in the hands of the mayor. As a means of securing both economy and fidelity, for the enlightenment of officers and for the satisfaction of citizens and taxpayers, a complete system of accounts is demanded which shall be more than a record of receipts and disbursements of the treasury together with such ancillary data as may be collected by means of statistical...

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From the Publisher

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...For the work of the League and of the Bureau of the Census nothing but the highest commendation is to be given. But the...

Format:PaperbackDimensions:98 pages, 9.69 × 7.44 × 0.2 inPublished:July 9, 2012Publisher:General Books LLCLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:021718989X

ISBN - 13:9780217189897

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