DEPARTMENTAL BALANCE SHEETS

Hokitika Guardian, 31 March 1928, Page 1

DEPARTMENTAL BALANCE SHEETS

MR .MASSEVS INSTRUCTION. IN OPERATION. (Taxpayer). Five years ago the Right Hon. \V. F. Massey, as head of the Government and on the instigation of the New Zealand 'Taxpayers’ Federation, issued instructions that every Department of State should prepare an annual balance sheet showing its receipts and expenditure for submission to Parliament and for subsequent publication. The Prime Minister’s instructions were warmly welcomed by the Secretary of the Treasury and the Auditor-General, who gave close personal attention to their application and development. The innovation. however, amounted to something like a revolution in public service ac-count-keeping and it was not: until two years ago—in the financial year 192">-26—that heads of departments began to realise what was really required of them. 11l that year fortyfour of the hundred and twelve departments affected by Mr Massey’s mandate submitted their accounts in time to have them audited and presented to Parliament during the current session. Last year, that is the financial year 1926-27, there was a si ill further improvement, ninety departments sending in their audited balance sheets during the session and only twenty-two having their balance sheets unready for presentation. The system now is definitely established, with the warm approval, not only of the Secretary of the Treasury and the Auditor-General, hut also of a great majority of the heads of departments who have come to recognise its value to both the State and the Service.

ft is disappointing, however, to find among the twenty-two departments behind time last year the Agricultural Department, the Education Department, the Land lor Settlements Department. the Public Works Department nml tin* Tourist Department. These depariuents are concerned with some ol the most impnrfant activities ot the Dominion and Hie public is entitled to know how they are progressing and at what cost to the taxpayers. The Prime Minister’s Department and the Scion-: title and Industrial Research Department. have been so recently instituted that it is not surprising to lincl their accounts still ‘‘under audit; ’ but it may be hoped that immediately on the assembly of Parliament particulars of (heir expenditure will he available. In 1926 the Post and Telegraph Department was among the laggards, and the Postmaster-General was taken to task for the omission of its accounts from the year’s lists. Hut j last year the Department was as good | as the Hon. W. Nosworthv’s word and presented a statement of its accounts for 1926-27 which might serve as a model for any other department. Even more satisfactory than this is the nllicial statement, that the department is observing the spirit as well as the letter of the new system and making i everv effort to place the administration of the Post and Telegraph Scr-

vices upon a sound business footing. This is in keeping with the traditions of the livest State Department in the Dominion.