In our century
In June 1910, government accounting practices were still in their infancy. Charles Gettemy, director of the Massachusetts Bureau of Statistics, wrote an article for The American City that month outlining the importance of accurately recording and reporting government income and spending to demonstrate to taxpayers that funds were being used appropriately.
The author identifies Ohio as the first state to establish uniform rules for local government financial reports in 1902. At the time of Gettemy’s article, Massachusetts was instituting similar rules. The state had passed a financial reporting law in 1906, but it only required cities to submit their reports to the state at the same time. It left it up to cities to determine how they would organize their information, which created tremendous work for Gettemy’s office in compiling statewide statistics. In calling for accounting reform, Gettemy emphasized that the goal is to better inform the public about their government.
To complement Gettemy’s article, Everett Mero (title not specified) wrote an article in the same issue describing the surprisingly inept financial reports local governments habitually issued. He cited one auditor’s note on a city’s financial report that stated, “This schedule shows approximately the financial condition of the town if its bills were all paid and all moneys due it were collected.” Mero also described a presentation Gettemy prepared for the public the previous winter that demonstrated the problems that inconsistent and inaccurate government financial reports created. In it, Gettemy displayed a page from a town report in which appeared the entry, “City of Lynn, don’t know what for, $15.”
There was a time, Mero wrote, when city officials thought it was no business of the state, and still less of any other city’s officials, how a city spent its money. “The idea of applying to municipal affairs up-to-date business methods of keeping financial records is a matter of comparatively recent development,” he wrote.
Previous “In our century” Stories
- In our century — October 1909
Investigations into corruption and mismanagement lead to (some) reforms in government policies and operations. - In our century — January 1913
Cities experiment with road surfaces and set out methods for funding road construction and maintenance. - In our century — September 1909
Limits on outdoor advertising are set through cities’ hard-fought battles over billboard sizes, messages and locations. - In our century — August 1911
Fire departments gain authority, modern equipment to prevent and improve response times to structure fires. - In our century — June 1910
Street lights become symbols of communities’ economic success, and lighting technology efficiency evolves. - In our century — September 1909
With urban growth comes city leaders’ desire to control and direct it for the community’s greatest benefit. - In our century — September 1909
Cities embrace playgrounds as valuable public assets for children’s safety, health and social development. - In our century — September 1909
Women embrace public causes, work to improve their communities and expand their societal roles. - In our century — March 1910
Cities develop methods, mechanisms and regulations for residential solid waste collection and disposal. - In our century — November 1909
Occupancy laws and social workers emerge in the early 1900s to clean up inner-city neighborhoods. - The way we were
Publisher’s son remembers American City & County‘s roots.