The Accounting Instructor and Local Government Accounting.

Abstract Keeping and supervising the accounts of a municipality and assisting the administrative officers through the medium of timely and proper information requires a higher degree of intelligence than does such a position with a mercantile concern handling a similar volume of business. In addition to preparing budgets, keeping the various funds properly accounted for and preparing statements for administrative guidance, administrators must know the numerous legal requirements affecting municipal affairs. It is on this recommendation that all friends and advocates of honest, economical government should focus attention, recognizing that at the present time approximately 20% of the total income of the United States is expended by local governments such as townships, school districts, cities, park districts, sanitary districts, and counties. It is recognized of course that accounting systems themselves cannot make people honest, but it is maintained that adequate systems will enable honest and well meaning public officials to administer the affairs much more successfully.