Municipal Accounting and Reporting, an Address Before the Maine State Board of Trade, at Lewiston, Maine, March 11, 1915 (Classic Reprint) - Couverture souple

Hormell, Orren Chalmer

 
9781331909149: Municipal Accounting and Reporting, an Address Before the Maine State Board of Trade, at Lewiston, Maine, March 11, 1915 (Classic Reprint)

Synopsis

This historical study shows how careful accounting can transform how towns spend and report money, from streets to schools.

Originally delivered as an address in Maine in 1915, this work argues that modern business methods belong in municipal government. It explains why thorough auditing and a clear, uniform system of accounting and reporting help citizens understand how public money is used and why budgets should be based on reliable facts.



Through real‑world examples from Massachusetts towns and Maine cities, the author discusses the pitfalls of fragmented accounts and the value of standardized classifications. It includes a practical form for classifying town revenues and expenditures, illustrating how a city’s finances can be organized for clarity, comparability, and responsible budgeting.




  • Why municipal auditing matters beyond catching misuses and how it supports better governance.

  • How a uniform accounting system improves budgeting and fiscal planning for departments.

  • Concrete examples of balance sheets and classification formats used in town reports.

  • How standardized statistics enable citizens to compare services and costs across towns.



Ideal for readers of local government finance, public administration, and the history of city budgeting.

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