Finanzen und Steuern im In- und Ausland

The fiscal problem in Missouri

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Monograph

Identifikator:: 1823190766

URN:: urn:nbn:de:zbw-retromon-220010

Document type:: Monograph

Title:: Finanzen und Steuern im In- und Ausland

Place of publication:: Berlin

Publisher:: Hobbing

Year of publication:: 1930

Scope:: 896 S; graph. Darst.

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Erster Hauptteil. Deutsche Finanz- und Steuerstatistik

Collection:: Economics Books

328 THE FISCAL PROBLEM IN MISSOURI In 1909 the Wisconsin legislature directed the tax com- mission to investigate municipal finances. The investigation showed that accounts were kept in such a manner as to pre- clude the possibility of comparing results. As a consequence of the findings, a law was enacted that enumerated the duties of the tax commission in connection with the collection of statistics and the formulation of a uniform system of mu- nicipal accounts. The law provided that the tax commission shall (1) inquire into the system of accounting of public funds in use in towns, villages, cities, and counties, (2) de- vise, prescribe, and, at the request of any town, village, city, or county, install a system of accounts that shall be as nearly uniform as practicable, and (3) audit the books of the town, village, city, or county officers, on the request of the town or village board, city council, or county board, or on its own motion. A municipal accounting department was established by the tax commission, and effective results were obtained from the outset. It was discovered that in a number of cases there had been wilful misappropriation of funds, due in part to the laxity of governing bodies. Although the individual amounts were small in many instances, they would have reached a considerable total, if continued over a period of years. The municipal accounting department in Wisconsin has been continued up to the present time, and its work has been expanded. During 1927 and 1928 the work done included 392 indi- vidual field engagements, as follows: “103 audits, 129 closing inspections, 18 installations, 84 financial report in- spections, 54 miscellaneous inspections, and 4 assignments upon which preliminary work for 1929 was done.” The distribution of the 392 engagements by class of municipality was as follows: cities, 112; counties, 136; towns. 113: vil- lages, 26; school districts, 5.2 The receipts of the Wisconsin Municipal Accounting De- partment for the fiscal year ended in 1928 amounted to $55,920,and the expenditures, to $53,721. An advantage to the municipalities is that the work is done at actual cost. ! Report of the Wisconsin Tax Commission, 1928, p. 68. 2 Idem. *Ibid., p. 267.

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