LOCAL BODY REFORM

Nelson Evening Mail, Volume LXX, 26 November 1936, Page 8

LOCAL BODY REFORM

HELPFUL INVESTIGATIONS

The expectation of the New Zealand Society of Accountants that the result of its thesis competition on the finances, accounts costing and statistics of local authorities ’ would be helpful to the Government is fully supported by the judges—Mr A. E. Mansford (Mayor of Palmerston North), Mr G. A. Lewin (who was for many years Town Clerk of Dunedin) and Mr C. G. Collins (Supervisor of local bodies’ audit).

A main purpose of the competition was to show the scope for reform in the local body system (Municipal Corporations, County Councils and Electric Power Boards) to elicit constructive suggestions for the improvement of financial and accounting methods and the administrative organisation of local authorities. The wide range of investigation is indicated by the following extracts from the prescription: Methods of budgeting; purchasing systems; stores control; methods of depreciation; cost-accounting systems; distribution of overhead expenses; accounting of trading undertakings; internal checks and internal audit; balance day adjustments; use of mechanical aids; illustrations of the forms and books of account; the use of statistics; and the graphical presentation of facts and statistics; office organisation; arguments for and against the statutory methods of local authority finance and of keeping and presenting local authority accounts; suggested improvements; the need for a standardised system of classifying receipts and payments and/or income and expenditure as a basis for the compilation of a combined annual statement of accounts for all local authorities or otherwise; the need for long-range planning of civic works and improvements and of the financial provision therefor: generally any suggestions for the improvement of the financial and administrative methods and 'organisation of local authorities. The greatness of the task is shown in the amount of writing done lay Mr C. L.' Bishop' (T’oWn'“Clerk of Eastbourne ) and Mr Arthur LeCse (Town Clerk of One Tree ; Hill, Auckland) wko tied for first place. Mr Bishop’s treatise of 600 pages of typed foolscap would fill 150 colunins o'f Average newspaper print add liifr Leesb’s tally would be abotjrf IpP’ c'bl'urttris'.' The judges’ bpinibn that*a valuable text-book could be evblved - froiri' the winners’ papers has been emphatically confirmed by the : Society's executive which has decided'to offer' financial assistance towards' the publication.

It was mentioned at a recent meeting of the executive that’subh a book would be welcomed in other" countries of the British' Commonwealth, as it was understood that there Was not yet a standard text-book for the guidance of local authorities.