CHAPTER XII
OTHER ASPECTS OF THE MISSOURI FISCAL
PROBLEM

"N this chapter there is presented a brief discussion of
| several subjects that cannot be given more comprehensive
 treatment within the limits of this study. It
should not be inferred from the comparatively brief treatment
 accorded these subjects that they are unimportant.
Governmental consolidation, central control of local expenditures,
 need for adequate statistics of local governmental
finance, and municipal accounting are significant phases of
the Missouri fiscal problem, although other matters may be
deemed to be of greater immediate importance.

GovERNMENTAL CONSOLIDATION

There is probably no more effective way to reduce governmental
 expenditures than to reduce the number of agencies
that are supported out of the public funds. There are 115
counties in Missouri, including the City of St. Louis. County
lines were established many years ago, when transportation
facilities differed radically from those now available. The
distance from the county seat was an important factor, and
in most cases this factor was given primary consideration in
determining county boundaries. Improved methods of
transportation have done away with the principal reason for
the large number of counties in Missouri, as well as in many
other states. For the most part, however, county lines remain
 unchanged, even though the population in many instances
 is declining. A declining population means increased
per capita costs of county government, and one may well
wonder to what extent the population of certain rural
counties in- Missouri will continue to decline before county
consolidation will be urged as a means of solving the problem
of increasing per capita costs. Consolidation encounters
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