GIFT OF ^ '^ YK . SZloaju vvuA DEPT. OF ECONOMICS UNIFORM BUDGET AND ACCOUNTING SYSTEM FOR IMunicipal Departments, Bureaus and Boards of Health Mayors and other City Officials. ALBANY J. B. LYON COMPANY, PRINTERS 19 19 As a result of discussions at annual conferences of health officers of the State the New York State Department of Health requested the cooperation of the State Comptroller and the New York State Conference of Mayors and Other City Officials to formula a uniform budget and -accounting system for the municipal depart ment., bureaus and boards of health. A committee was hei^ :r;terhT;:Xtror::"^ -' ^"^^^^'^- ~-^ TO THE STATE DEPARTMENT OF HEALTH, THE STATE COMPTROLLER AND THE NEW YORK STATE CONFER- ENCE OF MAYORS AND OTHER CITY OFFICIALS. In compliance with your request, we have prepared and recom- mend for adoption by second and third class cities a uniform budget and a uniform departmental accounting system for the department, bureau or board of health. Correct comparative data about appropriations and expendi- tures by cities for public health work are not obtainable at the present time because: (1) Of a lack of uniformity of budgets and departmental accounting systems; (2) A misinterpretation or misconception of what are proper public health activities, and (3) Some city charters so limit the amount to be raised by tax for municipal purposes, other than health work, that they are compelled to include in health budgets the appropriation for activities which do not properly belong there. In the health budgets of some cities, appropriations for garbage, ash and rubbish collection and disposal, plumbing inspection, main- tenance and operation of sewers and sewage disposal plants, and other sanitary activities such as fumigation and inspection are included. In the health budget and departmental accounting sys- tem which we have prepared, we have included only those activities which are now generally regarded by health authorities as proper health activities. If this budget and system are adopted, it will be possible to ascertain the exact appropriations for and cost of public health work in each city and accurately to compare the cost and appropriations in one community with those in another. It will also help to make public health work more productive by eliminating the burden of financing and conducting activities by boards of health which should be supported and carried on in other ways. There are a few cities in the (State whose charters will not permit them, because of appropriation restrictions, to obtain by 3 415067 taxation sufficient revenue properly to operate their governments unless they include in their appropriations for health work, which are not limited, the expenses for sanitation and the promotion of cleanliness. To these cities we recommend that immediate action be taken to amend their charters so that they can obtain sufficient revenue by taxation or otherwise to operate their governments without inflating their health budget with appropriations for activities which properly belong in the budgets of other depart- ments of the city government. Until this can be done, however, we recommend that these cities adopt the uniform health budget and departmental accounting system, classifying the appropria- tions and expenses as specified, and then attach thereto a supple- mental budget and accounting statement specifying that the appropriations and expenditures are for additional activities under the jurisdiction of the board, department or bureau of health. UNIFORM HEALTH BUDGET It is the sense of your committee that in compiling a budget it is undesirable that appropriations be made in great detail; that is to say, the committee is opposed to a highly segregated budget, because in actual practice it is found to hamper administration. It is recommended that the following be used as a health budget : I. Administkative expenses (department, bureau or board of health and health officer). 1. Salaries, wages and fees. 2. Materials and supplies. 3. Expenses. II. Isolation of patients (with communicable diseases, either in hospital or home). 1. Salaries, wages and fees. 2. Material and supplies. 3. Expenses. III. Public health labokatory. 1. Salaries, wages and fees. 2. Materials and supplies. 3. Expenses. IV. Public health centers. 1. Salaries, wages and fees. 2. Materials and supplies. 3. Expenses. V. Tuberculosis clinic. 1. Salaries, wages and fees. 2. Materials and supplies. 3. Expenses. VI. Child welfare stations. 1. Salaries, wages and fees. 2. Materials and supplies. 3. Expenses. VII. Venereal disease clinic. 1. Salaries, wages and fees. 2. Materials and supplies. 3. Expenses. Additional activities under jurisdiction of the department, BOARD or bureau OF HEALTH. 1 (Specify). 2 (Specify). That appropriations may be made in accordance with this plan, it is necessary to define what should be included under each of the foregoing classifications. Salaries, wages and fees. — In this appropriation should be included the salary of the health officer, the compensation of members of the board of health and aU employees of the depart- ment or bureau engaged in the particular class or subdivision of work under which the appropriation is made, and the wages and the fees of any such officer, member or employee for which an appropriation is made. (See officials and employees specifi.ed under each main division in departmental accounting system recommended. ) 6 Materials and supplies. — Embraces fuel, food, medical and surgical disinfectants and other materials and supplies, if used. Expenses. — This appropriation is intended to include sums made available for the following : a. Traveling expense. b. Printing and advertising. c. Purchase and maintenance of equipment. d. Office expense. e. Insurance. f. Repairs bj contract. g. Light and power, h. Rent. i. Other expenses (classify or specify as desired). UNIFORM DEPARTMENTAL ACCOUNTING SYSTEM The following uniform accounting system is recommended for use by the health officer in keeping the accounts of his department, bureau or board and in making his annual report. 1. ADiiiNisTRATivE EXPENSE (department, bureau or board of health and health officer). a. Salaries and wages. a-1. Health officer. a-2. Registrar of vital statistics. a-3. Public health nurse. a-4. Food (including milk and meat) inspectors. a-5. Clerk or stenographer. a-6 b. Traveling expenses. c. Office expenses. d. Printing and advertising. e. Purchase of equipment. f. Maintenance of equipment. g. Material and supplies. h. Other expenses. h-1. Fees for reporting communicable diseases, births, deaths and for supervision of cases of tuber- culosis. h-2. Public health education. h-3 , (Specify). 2. Isolation of patients (with communicable disease either in hospital or home). a. Salaries and wages. a-1. Physicians. a-2. l^urses. a-3. Guards, messengers and janitors. a-4 (Specify). b. Traveling expenses. c. Purchase of equipment. d. Maintenance of equipment. e. Materials and supplies. e-1. Medical and surgical. e-2. Food supplies. e-3. Fuel. e-4. Supplies for bedside disinfection. e-5 (Specify). f. Repairs or alterations to buildings. g. Light, heat and power, h. Kent. i. Insurance. j. Other expenses. m-1. Transportation of patients. m-2 (Specify). 3. Public health labokatoey. a. Salaries and wages. a-1. Bacteriologist. a-2. Assistants. a-3. Cleaners and janitors. a-4 (Specify). 8 b. Traveling expenses. c. Purchase of equipment. d. Maintenance of equipment. e. Materials and supplies. f. Repairs and alterations to buildings. g. Light, heat and power, h. Rent. i. Insurance, j. Other expenses. j-1 (Specify). 4. Public health cextees. a. Salaries and wages. b. Printing and advertising. c. Purchase of equipment. d. Maintenance of equipment. e. Material and supplies. f. Light, heat and power, g. Rent. h. Other expenses. h-1 (Specify). 5. Tubf:kculosis cltxic, a. Salaries and wages. b. Printing and advertising. c. Purchase of equipment, d. Maintenance of equipment. e. Material and supplies. f. Light, heat and power. g. Rent. h. Other expenses. h-1 (Specify). 6. Child welfaee stations. a. Salaries and wages. b. Printing and advertising. c. Purchase of equipment. d. Maintenance of equipment. 9 e. Material and supplies. f. Light, heat and power. g. Eent. h. Other expenses. h-1 (Specify). 7. Veneeeal disease clinic. a. Salaries and wages. b. Printing and advertising. c. Purchase of equipment. d. Maintenance of equipment. e. Material and supplies. f. Light, heat and power. g. Rent. h. Other expenses. h-1 (Specify). Additional activities under jueisdiction of department, BOARD OR bureau OF HEALTH. 1 (Specify). 2 (Specify). Sig-ned DR. CHARLES C. DURYEE DR. CHARLES PREST MARK GRAVES MAYOR GEORGE W. LANE MAYOR CHARLES A. SIMOIsT WILLIAM PARR CAPES January 1, 1919 1-25-19-2000 (21-2348) Makers Syracuse, N. Y. PAT. JAN. 21. 1901 415067 UNIVERSITY OF CAUFORNIA LIBRARY