ASPECTS OF THE MISSOURI FISCAL PROBLEM 327 
NEED FOR ADEQUATE STATISTICS OF Local GOVERNMENTAL 
FINANCES 
Complete data for functional expenditures by local govern- 
ments in Missouri, as was previously pointed out, are not 
available. Although considerable information is compiled 
by the State Auditor, the data are not complete since not 
ail functions are included, and each year certain counties 
fail to report. The need for complete statistics of expendi- 
tures is in a way more urgent than for statistics of tax levies 
or collections and indebtedness, for it is only through expendi- 
tures statistics that the subject of comparative costs of local 
government can be approached. The per capita cost of the 
respective local governmental functions in counties in the 
several parts of the state would be a most interesting subject 
for investigation, but the investigator would undoubtedly 
be confronted with incomplete and non-comparable sta- 
tistics in many cases. To the extent that this would be true, 
accurate comparisons would be impossible. 
If statistics of local governmental expenditures are to serve 
their purpose, uniformity is the first requirement. In order 
to meet this requirement, local expenditures throughout the 
state would have to be classified in the same manner and in 
accordance with the classification scheme worked out by the 
one responsible for the compiling. Otherwise little in the 
way of effective results could be obtained. 
MunicipAL! ACCOUNTING 
If uniform statistics are to be compiled, at least some 
degree of uniformity in accounting procedure is almost a 
necessity. The system that is most effective for a city of 
considerable size may not be applicable to a county, but at 
least comparability within the same class of governmental 
divisions is desirable. In order that an indication may be 
given of what might be accomplished in Missouri, a brief 
resumé of the development of municipal accounting in Wis- 
consin is presented. 
tAs used in this section, “municipal” includes counties and all governmental 
Jivisions smaller than the state.