Washington Law Review


Arthur N. Lorig


In connection with a recent interest in improving the accounting for municipalities of the state of Washington, chiefly sponsored by the Association of Washington Cities, there appears to be a growing conviction that some of the state laws regulating such accounting need revision. The interest is directed principally toward the laws dealing with municipal budgeting and it is felt by some that a complete revision of the budget laws is warranted. On the supposition that, until a thorough revision is made possible, some improvements of a lesser scope might be made, this article suggests desirable changes in the laws. The suggestions arose principally out of a recent study made in connection with preparing a manual of accounting for small cities of Washington. They apply not only to the budget laws but also to other acts dealing with accounting for cities of less than 300,000 inhabitants.

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