Book Description

Excerpt from Manual of Accounting, Reporting, and Business Procedure of the City and County of Philadelphia, 1917 "Dear Sir: - "In the interest of efficient management of the business of the City, we desire to express our approval of the plan of accounting and reporting which is being installed by you as shown in your annual report and your August statement of estimates "Intelligent direction of public as well as of private business requires that all pertinent facts be accurately, systematically, and promptly placed before the responsible officers, and before the public, whose support is essential to the success of a progressive administration. The new forms of statements provide admirably for the proper description, classification, and reporting of the financial and operative facts pertaining to the City government. These furnish what in private business would be regarded as the first essential of economical and efficient management. "Carried into a uniform budget for all City departments, an expense classification such as that presented in the revised estimates would enable citizens and taxpayers, as well as public officials, to comprehend readily the purpose of each appropriation item, and to determine the relative public importance of the several activities of the City. It would make possible, furthermore, the exercise of greater discretion on the part of councils in defining and limiting the amounts which the various departments may spend; on the part of the mayor in approving or disapproving items in the budget; and on the part of the controller in approving or disapproving bills that come before him for audit. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.