LOCAL BODY REFORM

Wanganui Chronicle, Volume 79, Issue 281, 27 November 1936, Page 5

LOCAL BODY REFORM

HELPFUL INVESTIGATE ?,3. 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). j A main purpose of the competition [ was to show the scope for reform in the local body system (Municipal Corporations, County Councls and Elec|trie Power Boards) to elicit constructive suggestions for the improvement |of the financial and accounting methods and the administrative organisation of local authorities. The wide range of investigat on is indicated by the following extracts from the prescription: Methods of budgeting; purchasing systems; stores control; methods of depreciation; cost-account-ing systems; distribution of overhead expenses, accounting of trading undertakings; internal checks and internal laudit; balance day adjustments; use of Imechan cal 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 financal and administrative methods and organisation of local authorities. The greatness of the task is shown in the amount of writing done by Mr. C. L. Bishop (town clerk of Eastbourne) and Mr. Arthur Leese (town clerk of One Tree Hill, Auckland), who tied for first place. .Mr. Bishop's (treatise of 600 pages of typed foolsi cap would fill 150 columns of average newspaper print and Mr. Leese’s tally (would be about 100 columns. The judges' opinion that a valuable text-book could be evolved from the i 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 such 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.