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Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 124
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 125
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 126
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 127
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 128
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
×
Page 129
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
×
Page 130
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
×
Page 131
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 132
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 133
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 134
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 135
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 136
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 137
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 138
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 139
Suggested Citation:"The Limits of Central Financial Control." National Research Council. 1924. An Evaluation of the System of Central Financial Control of Research in State Governments: Bulletin of the National Research Council. Washington, DC: The National Academies Press. doi: 10.17226/9571.
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Page 140

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CHAPTER IX THE LIMITS OF CENTRAL FINANCIAL CONTROL IN RELATION TO THE PROSECUTION OF RESEARCH IN STATE GOVERNMENT The preceding pages give several illustrations of the type of central financial control which is now being developed in state administration. The general pattern of this plan is much alike in each of the systems examined, although many differences in degree and in detail exist. Before proceeding to a statement of the desirable limits to this scheme of control so far as the conduct of scientific investigation is concerned it will be useful to present the outlines of this pattern in order that the problem-may be the more clearly defined. The key to the systems of administration described in these pages is to be found in the theory that honest, efficient, and responsible government will best be secured by concentrating substantial authority in the hands of the governor and by establishing administrative machinery subject to his supervision which can make this authority edective. In pursuance of this theory many state governments have formulated methods of preparing estimates of expenditure for the consideration of the legislature which vest in the hands of an adminis- trati~re officer power to revise the original estimates of the departments concerned. The appropriation itself is considered not as an order to spend the sums appropriated, but as an approval of certain functions of state government and authorization to spend money in their execution up to the amount specified, so far as circumstances make necessary such expenditures. In some states, notably in Illinois and Ohio, the question of necessity is no longer determined solely by the department but ultimately by the governor, acting through a finance official. The mechanism by which this decision is made involves the approval by the finance department of proposed quarterly plans of expenditure, and of the individual vouchers, claims, and payrolls which are presented day by day in the course of the conduct of business. In order further to ensure efficiency most states now authorize a central purchasing agency to make all purchases for the various departments, and likewise authorize a central printing board or agency to contract for, and sometimes determine, the amount and character of public printing. In order to make the- financial history of the state more intelligible and to make central financial control more effective, more elaborate accounting systems have usually been installed. ~23 l

124 FINANCIAL CONTROL OF RESEARCH The same tendencies which have produced these results have like- wise imposed restrictions upon the unhampered use of funds for travel, and especially in cases of travel without the state it is now customary to require the consent in each case of the governor or some important administrative official. The appropriations of the legislature have tended to become more highly itemized, although in Wisconsin an unusual method prevails by which the appropriation appears on the statute book in non-segregated and continuing appropriations. The grant of sums to each division for contingencies seems to be giving way to a plan of appropriating a large contingency fund to a central financial authority in whom is vested power to allot to specific departments such sums as seem necessary. The general pattern of the system of control appears in the foregoing paragraphs. It is obvious that the freedom and independence of the units of state administration must be to a certain extent impaired. The degree of curtailment depends upon the special arrangements in each state and upon the character of the men who operate the system. It is perfectly clear that a mere reading of the statute does not suffice to obtain an accurate picture of the real situation; but it is equally clear in broad generalization that a scientific agency formerly vested with power to purchase its own supplies, to contract for its own printing, to send its investigators on such journeys as seemed to it desirable, that approved its own vouchers, prepared its own budget, and appeared directly before the legislature, by whom it was granted a lump-sum appropriation, cannot enjoy the freedom implied in these statements under a system of central financial control. The important question, however, and the one to which an answer is sought in these pages, is: Has this loss of freedom been a detriment to the prosecution of scientific research in state government; and if so to what extent, and how can the loss resulting to the state therefrom be avoided? From one point of view it may seem that to admit the loss of freedom gives at once the answer to the question. Consultation with many scientists engaged in state work, however, does not seem to confirm this conclusion, for, on the whole, the testimony appears to support the view that however great may be the potential danger involved, there has been in most states very little ground for complaint up to the present. A convenient method of approaching the potential and actual dis- advantages of central financial control will be to examine in turn charges which from time to time have been made. It has thus been asserted that a highly organized system of government requires an excessive amount of red tape, the number of forms and reports to be

llV STATE GOVERNMENTS 125 made unduly increases, and the energy of the managing officers is drained off in the mere operation of the machine rather than in the prosecution of scientific work. There can be no doubt that the amount of office work increases directly in proportion to the amount of central control, and that the cost of office work is somewhat increased. The vital question here is, however, do the ultimate results justify the additional work. The writer holds the belief that they do, from the point of view of the state in making intelligible the financial results of its-operation and thus enabling an intelligent decision on future policy, and equally from the point. of view of the scientific division, in charting its financial history from one fiscal period to another and from month to month within each fiscal period. Occasionally the argument is made that a scientific division would receive larger appropriations if it presented its budget directly to the legislature without the intervention of the finance officer. It is true that the finance department usually reduces the original estimates, but the fiscal history of these organizations during the period of central 1 ~ 1 ~ - ~ · ~ ~ budget making seems to indicate that their appropriations have been steadily increasing, at least on a scale roughly parallel with the general increase of state expenditures. There have been notable cases in which additional appropriations, long requested by scientific agencies, have materialized only when the support of the finance department was gained. The general view expressed to the writer was distinctly friendly to central budget making, in that it was not only effective, but relieved the scientist from the unwelcome task of lobbying his appropriation through the legislature. There is very general complaint about central control of printing and binding. The quality of printing and binding is thought to be unsatisfactory and there is said to be unnecessary delay in handling printing orders. The writer has reached the conclusion that there is cause for complaint in the matter of delay involved, but the amount of delay has not appeared serious in any case. Where, however, administrative officials determine whether or not a specific scientific contribution shall be published, within an available appropriation, the writer believes that there is proper ground for complaint on the part of scientists. The exercise of this power goes to the heart of scientific activity, and involves a question which should be reserved to the scientist for determination. There is less complaint about central purchasing than might have been anticipated. This is due in part to the fact that some scientific agencies have been allowed to purchase from University stores, and in part to a general willingness to allow scientific divisions practically to purchase for themselves scientific apparatus and in some cases

126 FINANCIAL CONTROL OF RESEARCH scientific supplies. The writer found no evidence of any restriction of scientific work on account of an unfriendly purchasing policy. The contingent fund of the scientific division has tended to disappear with the establishment of a central financial agency, and it might be supposed that the discretion of the scientific division would thereby be diminished. The head of the division, it is true, no longer can deter- mine whether an emergency exists in the work for which he is responsible, but must accept the decision of another official. It must be remembered, however, that a fair construction of the use of con- tingency funds would seldom make them available for the prosecution of research, since they are designed primarily to care for unforeseen emergencies in the administration of state policies, as for example an epidemic, or an outbreak of some plant disease. For such purposes the central financial agency is, of course, prepared to make the necessary additional grants. Coincident with the change in policy in the matter of contingent funds is a tendency to itemize more completely the appropriations of scientific divisions. The writer has formed the opinion that the Process of itemization in some states, notably in Ohio, has gone too The budget is properly required to be itemized, in order that the legislature may know for what purposes it is appropriating. A highly itemized appropriation, however, destroys the flexibility of the financial policy of a department and unnecessarily and unwisely reduces the discretion of the chief of the scientific division. An audit will always prevent illegal expendi- tures and any tendency to use money in ways not approved by the legislature can be cured, if necessary, by itemization in later appro- priation acts. The writer recommends that the appropriation be not itemized to a degree greater than that of the Geological' Water, and Natural History Surveys of Illinois for 1923-25. An important consideration arising from the centralization of fiscal authority is the danger that an undesirable degree of uniformity may result. There is a common tendency-for supervising officials to reduce their action to certain well-defined channels which are eventually expressed in rules and regulations, and thenceforth the rule becomes not merely a guide but a limitation. The needs of institutions vary; the conditions under which different types of work are performed Vary; and insistence upon uniformity where uniformity should not exist cannot be productive of proper results. Progress arises in part at least from variability, and there is a real danger in destroying the sense of responsibility and power of initiative which is to be found both in institutions and in individuals within the State governments. . far with regard to the scientific divisions.

IN STATE GOVERNMENTS 127 The most important charge against the newer systems of financial control remains to be considered. It is said that their legal provisions and their actual operation as well, remove the determination of matters of departmental policy from the department or division con- cerned to the department of finance, and that this transfer of power not only destroys the responsibility and initiative of the several departments, but vests power of decision in the hands of persons not fitted by training or experience to exercise it wisely. These decisions may turn on recommendations for appropriation to the legislature, or on approval of quarterly plans for expenditure, or on approval of vouchers and claims for expense incurred or projected. In the case of Illinois and Ohio, and to a considerable degree in Massachusetts, there is no doubt that the law contemplates that on a question of the validity or expediency of an expenditure the decision of the Depart- ment of lTinance, if supported by the governor, is conclusive. In Wisconsin no such power exists. -Waiving for the moment the use which in fact is made of this power, the writer wishes to reaffirm the conclusion which he expressed in a former study of the Illinois system.48 "In so far as the Department of Finance undertakes to determine the question as to whether a given piece of research should be under- taken, or whether it is being properly conducted, or to grant or refuse money for equipment thought necessary by the research workers within the limits of the appropriation, or to approve or disapprove the number and character of scientific assistants within the terms of the appropriation, the useful features of central control are clearly overbalanced by an excessive interference." The situation is complicated by the fact that decisions on questions of policy and on questions of expenditure are inextricably interwoven. The function of the finance department is primarily to secure economy and avoid deficits; it is safe to hazard the opinion that the architects of the new financial structure did not intend it to control policy. The policy-forming agency of the state is the legislature, in conjunction with the governor; but when once the policy has been fixed by legisla- tion or by an appropriation act, it is the duty of the executive simply to translate the policy into fact Frnm thin nnint. of ~ri=`xr the ~_ ~ ~ TV ~^ v ^w 'T vamp "~w prawn Is an approval of the expenditure of so much money for a certain purpose by a certain agency. On the other hand, the legislature may not be presumed to take the view that the money must be spent if not necessary to execute the policy involved, nor that it is to be used extravagantly or for irrelevant ~ See "The Status of Scientific Research in Illinois . . .," Bulletin 29, National Research Council.

128 FINANCIAL CONTROL OF RESEARCH purposes. The decision of a department on the question of relevancy (legality, excess of power) has always been subject to the decision of another official known as the auditor or comptroller, and of the courts; the tendency revealed in the law now adds still another official to determine questions of extravagance or expediency. This necessarily brings about a potential conflict on policy, which never properly arose from the control of the auditor. The relationship here involved is an extremely delicate adjustment which can successfully be made only by a loyal cooperation on each side and a broad understanding of the responsibilities involved in each case. The adjustment is made immeasurably more difficult by the rapid changes which in many cases characterize the offices of finance directors and budget superintendents and governors. Permanence and stability are almost the sine qua non of success in a matter of this sort. The writer feels assured that taking the state government as a whole substantial sums of money are saved and greater service rendered by the operation of the system of control defined in the preceding pages. He feels equally assured that the conduct of scientific investigation will reap its full fruit only if unhampered by unwise interference on the part of the central control agency. This situation seems to result in an insoluble pair of opposites. Practice, however, sometimes deals quickly with logical difficulties, and in this case a working arrangement seems to be developing which may easily become a tradition, by virtue of which the research and scientific divisions retain all necessary freedom in their wcxk. The writer has been constantly impressed with the contrast between the legal statement and the actual operation of the system of financial control here under discussion. In law formidable and drastic, con- centrating fiscal power in a way which might seem to promise the annihilation of all independence and initiative, these systems reveal themselves in practice largely as the restatement of methods which for the most part have long been accepted. It has been said that every , . ~· ~ institution is the shadow of a man. This is emphatically true with the institution of control which has been described in the preceding pages. The writer has come in touch with many scientists in several states, and has learned of many disagreements and many difficulties, but he has found few cases in which the prosecution of research was made more difficult in any fundamental way by the operation of central financial control. Indeed he has frequently asked himself the question whether the promise of efficient administration contained in the law of central control was not likely to vanish in its practical operation.

IN STATE GOVERNMENTS 129 One other allegation may be referred to briefly. It is sometimes said that a highly unified administrative system subject to the power of financial control herein described lends itself to political manipula- tion with an ease and on a scale far greater than in a system of inde- pendent agencies not subject to central financial control. There is an undoubted element of truth in this charge that, in any general evalua- tion of the effect of the newer system, would merit considerable atten- tion. While in some cases brought to the attention of the writer fear of political influence was evident, it must be said that very few cases of political interference in the conduct of scientific investigation have been revealed. The scientific divisions have so far escaped, in part because they are relatively small and have little to offer in the way of patronage; in part because they are in many cases affiliated with, or contiguous to, the state university; in part because their functions are distinctly non-political; and in part because politicians feel that the people will not tolerate interference in such cases. Partisanship has been rife in Illinois since 1921 but the three Surveys, the Institute for Juvenile Research and the Diagnostic Laboratories have been un ~ _ . ~ , . . _, . ~ ~ ~ 1 1 1 ·1 ~ L2¢ ~ ~~1 ~~1 ~ Arm touched. It appears, therefore, tnar Anne scent ~ve~u~ ~- not expect to make forward strides under adverse political conditions, it can be reasonably sure of freedom from political interference. It may conduce to clarity if a statement of the limits of central financial control be hazarded. In the judgment of the writer, no detriment to scientific research in the various divisions of state gov- ernment is to be anticipated from 1. The audit of expenditures to ensure their conformity with the appropriation act. 2. The establishment of a uniform accounting system for all depart- ments. 3. The preparation of detailed estimates of expenditure for ensuing fiscal periods. 4. The review and revision of such estimates by a finance official, after full hearing, and with opportunity for a further hearing, before the House and the Senate appropriation committees. 5. The purchase of supplies and materials by a central purchasing officer, with the understanding that the specifications for scientific equipment and supplies are to be made by the scientific division. 6. The central handling of contracts for printing and binding, with the understanding that the judgment of the scientific division as to what should be printed (up to the limit of the appropriation) is con- clusive. On the other hand it seems to the writer that the success of scientific research in state governments would be jeopardized whenever

130 FINANCIAL CONTROL OF RESEARCH 1. The judgment of the scientific agency that a proposed expendi- ture for a scientific investigation, authorized by an appropriation, is expedient, is overruled by the judgment of a finance office. 2. The judgment of the scientific agency that a proposed purchase for a scientific purpose, within an appropriation, is expedient, is over- ruled by the judgment of a purchasing officer. 3. The judgment of the scientific agency that the publication of certain results, within an appropriation, is expedient, is overruled by the judgment of an editorial board. It should be further stated that the lodgment of such authority as is recognized in the preceding paragraph but one imposes a solemn obligation upon financial officials to use their authority with vision and understanding. A short-sighted and ill-spirited use of even moderate authority may create an intolerable situation; and if experience demonstrates that the state cannot secure men of vision and sym- pathy as well as men of firmness and sound judgment to sit in these key positions, a complete reconsideration of the system of control will be necessary. Experience up to the present tine, however, so far as the writer can judge, indicates that scientific research is not likely to super from positive ill-will on the one hand nor from petty attacks on the other.47 The statement of the limits of central financial control in the pre- ceeding paragraphs involves a modification of the power occasionally exercised by the finance department in Illinois to refuse to approve requisitions of proposed expenditure, and of the power of the Massa- chusetts Commission on Administration and Finance to edit scientific manuscripts. The writer believes that the department of finance should be vested with authority to recommend reductions in the budget as submitted to the legislature, in order to establish a financial policy for the state as a whole; he believes also that controlling accounts may properly be kept, in order to ascertain the financial situation of the state at any moment; he believes further that the finance department may properly question any proposed expenditure and ask for a reconsideration thereof; but that after such reconsidera- tion the judgment of the scientific division, within an appropriation, should prevail. Any expenditure which creates a deficit is properly subject to the approval of the finance department. This adjustrn-ent should be established by custom if possible, by law if necessary; and it is supported on the ground that the nature of research is such that the judgment of the scientist in charge of expenditures therefor is a better judgment than the judgment of an id.. 47 See, however, the letter of resignation of President Kenyon L. Butterfield, of Massachusetts Agricultural College, in School and Society, vol. 19, p. 645. Hi;

IN STATE GOVERNMENTS 131 administrative official; that the scientist is not under pressure to spend money wastefully but that on the contrary the professional standards which govern his conduct may be relied upon to guarantee proper use of money granted by the legislature, subject to the power of inquiry recommended in the preceding paragraph. Since any general statement will fail to fit varying conditions, certain other solutions of the problem are briefly suggested. In the report previously referred to, the writer suggested that the greatest promise of research in state government lay in affiliation of research agencies with the state university. On broader acquaintance with the facts, this opinion seems to be substantiated. A very large pro- portion of scientific investigation supported by public funds is now as a matter of fact prosecuted within the state universities or in close association with them. Other conditions than those of a restrictive financial control make it desirable that the university become the great research agency, acting as such for all branches of the state government. Where it seems impossible to solve the problem of central financial control in other ways it may be that recognition of the university as the natural center of scientific investigation, and assignment to it of work accomplished only under difficult conditions elsewhere, is a satisfactory escape. This solution, however, is not recommended in all cases, and in any case only with certain reserves. The state universities are at the present time subject to very great pressure from a rapidly increasing undergraduate enrollment. This fact is causing a heavy increase in university budgets for cost of instruction, buildings, and operation. Some university administrations might therefore be reluctant to assume the responsibility of asking for still larger funds in order to carry a research program, even though a part of this increase were merely a transfer from other departments. Some state universities, moreover, are primarily teaching institutions and make no pretense to be centers of research; in all, the teaching obligation is of great importance. It may be questioned also whether the growth of a research agency as a part of a university, financed from and through the university budget, would be as rapid as if it were financed through an administrative department. Affiliation with a university naturally would require a sharp segre- gation of administrative and regulating functions. No university could afford to be a part of the machinery for regulating and controlling the political, social, or economic life of the state. In Ohio, Massachusetts, and in some other cases, the university is in law subject to a large part of the general system of financial control. In Illinois and Wisconsin the university has a special position. In

132 FINANCIAL CONTROL OF RESEARCH either case the university tends to have more freedom than the admin- istrative departments. It would be necessary to examine each state before the applicability of the present suggestion could be determined. Making these allowances it still appears that affiliation with the state university is a proper means of alleviating the results of an over- exacting system of financial control. A recent paper prepared by Dean A. R. Mann of the New York Agricultural College throws much light upon the contemporary situa- tion regarding central financial controls so far as the land-grant colleges and state universities are concerned. Dean Mann writes, "While there are certain growing tendencies in state administration which are actually or potentially inimical to the highest interests of these institutions and the largest efficiency in their operation, never- theless the replies revealed a much less difficult situation at present, taking the country as a whole, than might have been anticipated." The survey shows that substantially all the states appropriate in lump sums or in large items so that the institutions are not adversely limited. In eleven states administrative boards or the governors are authorized to exercise some degree of control over the expenditure of funds. In the majority of these states this authority has been dis- charged with such deference to the judgment of the authorities of the institutions, or is of such a general character, that it has not been found seriously hampering. There are three or four very serious excep- tions, however. So far as travel outside the state is concerned, twenty-eight states reported no limitation other than established requirements in account- ing and maximum daily rates. Eleven states have some administrative control, but in most cases the recommendation of the institution ap- pears to have been followed. Thirty-six states report no harmful limitation on printing other than insufficiency of funds. In six states there is a provision of law requiring approval of all printing by an administrative board. Twenty-two state institutions reported no central purchasing agen- cies; eleven reported centralized purchasing involving the educational institutions and ranging all the way from a few items to very compre- hensive systems. Of these, only four express dissatisfaction. Dean Mann's own conclusion follows: "It is not intended to imply that public officials, representing the people, should be denied reason- able supervision of all the state's activities. Good government requires that this shall be done. The essence of this argument is that such 48A. R. Mann, Encroachment by Government on the Freedom of Administra- tive Officers and Boards of Colleges and Universities in the Use of State Appro- priations for Higher Education. In Proceedings, 37th Annual Convention of the Association of Land-Grant Colleges, 1923.

IN STATE GOVERNMENTS 133 supervision should be general, intelligent, and sympathetic, and that it should not concern itself with administrative details, nor remove authority from those whom it must hold responsible for the direct conduct of its services. Responsibility and authority are forever inseparable." It may be suggested that a bolder step is necessary, to wit: that a special regime be established for scientific investigation. This would involve any or all of the following arrangements: (1) a budget pre- sented directly to the appropriations committee of the House and Senate, without the intervention of the finance department; (2) a lump-sum appropriation; (3) an accounting system specially devised to meet the conditions of the research division; (4) direct purchase of supplies and equipment, without recourse to the superintendent of purchases and supplies; (5) direct control of printing; (6) complete power to authorize travel outside of the state; (7) freedom to spend money appropriated without question of any other official except on grounds of legality; (8) a special contingency fund at the disposal of the scientific division. From the point of view of state administration the writer cannot subscribe to this program. It would seem-to lead back into the dis- organized, uncorrelated, inefficient type of government from which the American commonwealths are just emerging. From the point of view of the conduct of scientific research the writer cannot believe that ultimate good would result. In the last analysis the scope and range of scientific investigation in state government will be determined by the attitude of the state legislature toward the men who direct this work. If they stand apart from the established regime, demand spe- cial treatment, and show themselves unwilling to conform, the men who make up the legislature will scarcely be sympathetic toward their requests for enlarged appropriation. This may be a regrettable fact, but it has to be reckoned with. Scientists who work within the limits of a state government one who canned n,~hlin. finch merit. t.nk~ n.~.~.~,nt. Of these conditions. --a--- ret ^ ~I ~~v~4v As a part of a highly organized system, moreover, there are certain The support of the super pos~t~ve advantages to scientific agencies. intendent of the budget for requests for appropriations Is very advan- tageous. The support of the head of a department is also of great practical value, especially as he may carry the burden of legislative work. Each scientific division, moreover, is protected by the depart- ment chief from encroachments on the part of other departments, which the division, standing alone, might be unable to repel. The writer, therefore, is unable on the basis of the information he has been able to secure to recommend a special financial regime for

134 FINA1!iCIAL CONTROL OF RESEARCH scientific divisions or institutions further than the view expressed above, that the final decision as to the wisdom of an expenditure for scientific purpose within an appropriation should be vested in the head of the scientific agency rather than in a superior financial official. This view does not imply, however, criticism of the plan of organizing within the general financial scheme such additional scientific super- vision and support as is found in the Illinois Board of Conservation and Natural Resources. The operation of this board seems to have been an undoubted success. On the whole, there seems to be ground for belief that prevailing doubt as to the wisdom of central financial supervision will be dis- pelled by a gradual process of mutual adjustment. It must not be forgotten that these systems of control are all very new, and that any substantial change is bound to cause a period of friction until the new relationships become habitual. Once this stage has been reached, the new system may operate as easily as the old. So far as the writer could judge, the Wisconsin plan of budget control is now universally accepted; but he is informed that during the first year of the existence of the Board of Public Affairs only two or three departments were willing to cooperate with it. The operation of the Illinois Code caused a great deal of friction and irritation during the first years of its existence; but the official who made written protest to the governor against the interference of the Department of Finance now believes in retrospect that he was wrong and that the powers of the finance depart- ment should be greater rather than less. In Illinois the writer found the scientific departments satisfied with the new system, and in several cases emphatic in their preference for it over the old. It may be sup- posed that by a mutual give and take, by a more complete under- standing of the purposes and aspirations of each, and by a process of habituation to changed conditions, financial supervision and the con- duct of scientific research may be harmonized and that the experience of Wisconsin and Illinois may become universal.

Publications of the National Research Council Bulletin Series Volume 1 Number 1. The national importance of scientific and industrial research. By George Ellery Hale and others. October, ~9~9. Pages 43. Price $o.50. [Number 2. Research laboratories in industrial establishments of the United States of America. Compiled by Alfred D. Flinn. March, two. Pages 85. Price Woo. [Out of print. See Number ~6.] Number 3. Periodical bibliographies and abstracts for the scientific and technolog- ical journals of the world. Compiled by Ruth Cobb. June, 1920. Pages ~4. Price $o.40. Number 4. North American forest research. Compiled by the Committee on Amer- ican Forest Research, Society of American Foresters. August, 1920. Pages ~46. Price $2.00. Number 5. The quantum theory. By Edwin Plimpton Adams. October, ~920. Pages 8~. Price $I.00. fOut of print. See Number 39.] Number 6. Data relating to X-ray spectra. By William Duane. November, two. Pages 26. Price $o.50. Number 7. Intensity of emission of X-rays and their reflection from crystals. By Bergen Davis. Problems of X-ray emission. By David L. Webster. December, 1920. Pages 47. Price $o.60. Number 8. Intellectual and educational status of the medical profession as repre- sented in the United States Army. By Margaret V. Cobb and Robert M. Yerkes. February, I92I. Pages 76. Price $I.00. Volume 2 Number 9. Funds available in 1920 in the United States of America for the en- couragement of scientific research. Compiled by Callie Hull. March, ~9~. Pages 8~. Price $I.00. Number 10. Report on photo-electricity including ionizing and radiating potentials and related effects. By Arthur Llewelyn Hughes. April, 1921. Pages 87. Price taboo. Number 11. The scale of the universe. Part I by Harlow Shapley. Part II by Heber D. Curtis. May, 1921. Pages 47. Price $o.~. Number 12. Cooperative experiments upon the protein requirements for the growth of cattle. First report of the Subcommittee on Protein Metabolism in Animal Feeding. By Henry Prentiss Armsby, Chairman. June, 1921. Pages 70. Price $~.oo. Number 13. The research activities of departments of the State government of California in relation to the movement for reorganization. By James R. Douglas. June, 1921. Pages 46. Price $o.60. Number 14. A general survey of the present status of the atomic structure problem Report of the Committee on Atomic Structure of the National Research Council By David L. Webster and Leigh Page. July, 1921. Pages 6~. Price $o.7s. Number 1~. A list of seismologic stations of the world. Compiled by Harry O. Wood. July, ~9~. Pages 142. Price Woo. Volume 3 Number 16. Research laboratories in industrial establishments of the United States, including consulting research laboratories. Originally compiled by Alfred D. Flinn; revised and enlarged by Ruth Cobb. December, 1921. Pages 135. PrlCe $2.00.

Number 17. Scientific papers presented before the American Geophysical Union at its second annual meeting. March, 1922. Pages Ad. Price $~.50. Number 18. Theories of magnetism. By members of the Committee ore Theories of Magnetism of the National Research Council. A. P. Wills, S. l. Barnett, L. R. Ingersoll, J. Kunz, S. L. Quimby, I:. M. Terry, S. R. Williams. August, ~9~. Pages a6~. Price $3.oo. Volume 4 Number 19. Celestial mechanics. Report of the Committee on Celestial Mechanics of the National Research Council. E. W. Brown, G. D. Birkoff, A. O. Leuschner, H. N. Russell. September, 1922. Pages 2~. Price $o.40. Number 20. Secondary radiations produced by X-rays, and some of their apl)lica- tions to physical problems. Arthur H. Compton. October, 1922. Pages 56. Price $~.oo. Number 21. Highway research in the United States. Results of census by Ad- visory Board on Highway Research, Division of Engineering, National Research Council, in cooperation with the Bureau of Public Roads, United States De- partment of Agriculture. William Kendrick Hatt. October, 1922. Pages T02. Price $~.50. Number 22. Mechanical aids for the classification of American investigators, with illustrations in the field of psychology. Harold C. gingham. November, 1922. Pages 50. Price $o.75. Number 23. Certain problems in acoustics. Compiled by the Committee on Acous- tics, National Research Council. November, 1922. Pages 3~. Price $o.so. Number 24. Electrodynamics of moving media. Report of the National Research Council Committee on Electrodynamics of Moving Media. W. F. G. Swann, John T. Tate, H. Bateman, and X. H. Kennard. December, 1922. Pages T72. price $~.S°. Number 25. Celestial mechanics. A survey of the status of the determination of the general perturbations of the minor planets. Appendix to the report of the Committee on Celestial Mechanics, National Research Council. A. O-. Leuscl~ner. December, 1922. Pages 73. Price $~.oo. Volume 5 Number 26. Cooperation with the Federal Government in scientific work. E. W. Allen. December, 1922. Pages 27. Price ~.50. Number 27. The present status of visual science. Leonard Thompson Troland. December, 1922. Pages 120. Price $~.50. Number 28. Algebraic numbers. Report of the Committee on Algebraic Numbers, National Research Council. L. E. Dickson, H. H. Mitchell, H. S. Vandiver, G. E. Wahlin. February, 1923. Pages Hi. Price $~.50. Number 29. The status of scientific research in Illinois by state agencies other than the University of Illinois. Leonard D. White. March, ~923. Pages 83. Price Woo. Number 30. Selected topics in the field of luminescence. Ernest Merritt, Edward L. Nichols, C. D. Child. March, ~923. Pages ~26. Price $2.00. Number 31. The organization and activities of the Committee on Scientific Re- search of the State Council of Defense of California. T. H. Goodspeed. ApriL Age. Pages 43. Price $o.75. Volume 6 Number 32. Proceedings of the Second Annual Meeting of the Advisory Board on Highway Research, Division of Engineering, National Research Council. William Kendrick Hatt. May, ~923. Pages 89. Price $~.25. Number 33. On the formulation of methods of experimentation in animal produc tion. E:. B. Forbes and H. S. Grindley. June, ~923. Pages 54. Price $~.oo.

Number 34. Causes of geographical variations in the influenza epidemic of ~9~8 in the cities of the United States. A report of the Committee on Atmosphere and Man, of the National Research Council. Ellsworth Huntington, Chairman. July, ~923. Pages 35. Price $o.75. Number 35. Apparatus used in highway research projects in the United States. Results of census by Advisory Board on Highway Research, Division of Engi- neering, National Research Council, in cooperation with the Bureau of Public Roads, United States Department of Agriculture. C. A. Hogentogler. August, ~923. Pages 9~. Price $~.50. Number 36. Catalogue of published bibliographies in geology, ~8g6-~g20. Com- piled by Edward B. Mathews. October, ~9~3. Pages ~8. Price $~.50. Volume 7 Number 37. Thermal process time for canned food. Charles Olin Ball. October, ~923. Pages 76. Price $~.50. Number 38. Fellowships and scholarships for advanced work in science and tech- nology. Compiled by Research Information Service, National Research Council. November, ~923. Pages 94. Price $~.oo. Number 39. The quantum theory. Second edition. Revised and enlarged. E. P. Adams. November, ~923. Pages log. Price $~.50. Number 40. Honors courses in American colleges and universities. Frank Ayde- lotte. January, ~924. Pages 57. Price $o.75. [Out of print.] Number 41. Transactions of the American Geophysical Union, Fourth Annual Meeting, April, 1923, Washington, D. C. January, 1924. Pages 150. Price $2.00. Number 42. Cooperative experiments upon the protein requirements for the growth of cattle. Report of Subcommittee on Animal Nutrition. E. B. Forbes, Chairman. February, ~924. Pages 44. Price $o.75. Volume 8 Number 43. Proceedings of the Third Annual Meeting of the Advisory Board on Highway Research, Division of Engineering, National Research Council. Edited by William Kendrick Hatt and E. R. Olbrich. March, ~924. Pages ~6~. Price $~.oo. Number 44. The continental shelf off the coast of California. Andrew C. Lawson. April, ~924. Pages 23. Price $o.40. Number 45. Minimum specifications for highway engineering positions. By Com mittee on Specifications for Highway Engineering Positions, American Associa- tion of Engineers. A. B. McDaniel, Chairman. May, ~9~4. Pages for. Price $~.oo. Number 46. The geological implications of the doctrine of isostasy. Andrew C. Lawson. June, ~924. Pages As. Price $o.40. Number 47. Classified list of published bibliographies in physics, 1910-1922. Karl K. Darrow. July, 1924. Pages v + 102. Price $2.00. Volume 9 Number 48. Critical potentials. K. T. Compton and F. L. Mohler. tember, ~924. Pages ~35. Price $~.60. Number 49. An evaluation of the system of central financial control of research in State governments. Leonard D. White. December, ~924. Pages ~34. Price $~.25. Orders, accompanied by remittance, should be addressed to PUBLICATION OFFICE NATIONAL RESEARCH COUNCIL WASHINGTON, D. C.

Reprint and Circular Series Number 1. Report of the Patent Committee of the National Research Council. Presented for the Committee by L. H. Baekeland, Acting Chairman. February, ~9~9. Pages 24. Price $o.30. Number 2. Report of the Psychology Committee of the National Research Council. Presented for the Committee by Robert M. Yerkes, Chairman. March, ~9~9. Pages 5~. Price $o.60. [Out of print.] Number 3. Refractory materials as a field for research. By Edward W. Wash- burn. January, ~9~9. Pages 24. Price $o.30. Number 4. Industrial research. By Frank B. Jewett. ~9~8. Pages ~6. Price $0.25. Number 5. Some problems of sidereal astronomy. By Henry Norris Russell. October, ~9~9. Pages 26. Price $o.30. Number 6. The development of research in the United States. By James Rowland Angell. November, ~9~9. Pages ~9. Price $0.25. Number 7. The larger opportunities for research on the relations of solar and ter- restrial radiation. By C. G. Abbot. February, ~920. Pages ~5. Price $0.20. Number 8. Science and the industries. By John J. Carty. February, 1920. Pages ~6. Price $0.25. Number 9. A reading list on scientific and industrial research and the service of the chemist to industry. By Clarence Jay West. April, 1920. Pages 45. Price ~.50. Number 10. Report on the organization of the International Astronomical Union. Presented for the American Section, International Astronomical Union, by W. W. Campbell, Chairman, and Joel Stebbins, Secretary. June, ~920. Pages 48. Price $o.50. Number 11. A survey of research problems in geophysics. Prepared by-Chairmen of Sections of the American Geophysical Union. October, 1920. Pages 57. Price $o.60. Number 12. Doctorates conferred in the sciences in Ago by American universities. Compiled by Callie Hull. November, 1920. Pages 9. Price $0.20. [Out of print.] Number 13. Research problems in colloid chemistry. By Wilder D. Bancroft. January-April, 1921. Pages 54. Price $o.50. [Out of print.] Number 14. The relation of pure science to industrial research. By John J. Carty. October, ~9~6. Pages ~6. Price $o.2o. Number 15. Researches on modern brisant nitro explosives. By C. F. van Duin and B. C. Roeters van Lennep. Translated by Charles E. Munroe. February, 1920. Pages 35. Price $o.50. Number 16. The reserves of the Chemical Warfare Service. By Charles H. Herty. February, ~92~. Pages ~7. Price $0.25. Number 17. Geology and geography in the United States. By Edward B. Mathews and Homer P. Little. April, 1921. Pages 22. Price $0.20. [OUt of print.] Number 18. Industrial benefits of research. By Charles L. Reese and A. J. Wad- hams. February, 1921. Pages ~4. Price $o.~s. Number 19. The university and research. By Vernon Kellogg. June, ram. Pages lo. Price $o.~5. Number 20. Libraries in the District of Columbia. Compiled by W. I. Swanton in cooperation with the Research Information Service of the National Research Council and Special Libraries. June, ~92~. Pages ~9. Price $0.25. Number 21. Scientific abstracting. Pages As. Price $0.20. By Gordon S. Fulcher. September, 1921.

Number 22. The National Research Council. Its services for mining and met- allurgy. By Alfred D. Flinn. October, ~9~. Pages 7. Price $o.zo. Number 23. American research chemicals. By Clarence J. West. September, ~9~. Pages 28. Price $o.50. Number 24. Organomagnesium compounds in synthetic chemistry: a bibliography of the Grignard reaction, ~goo-~gz~. By Clarence J. West and Henry Gilman. January, ~9~. Pages boa. Price $~.50. Number 25. A partial list of the publications of the National Research Council to January I, 1922. February, 1922. Pages ~5. Price $0.25. Number 26. Doctorates conferred in the sciences by American universities in ~9~. Compiled by Callie Hull and Clarence J. West. March, ~9~. Pages no. Price $0.20. Number 27. List of manuscript bibliographies in geology and geography. Compiled by Homer P. Little. February, ~9~. Pages ~7. Price $o.~5. Number 28. Investment in chemical education in the United States, 1920-1921. By Clarence J. West and Callie Hull. March, 1922. Pages 3. Price $o.~5. Number 29. Distribution of graduate fellowships and scholarships between the arts and sciences. Compiled by Callie Hull and Clarence J. West. April, ~9~. Pages 5. Price $o.~5. Number 30. The first report of the Committee on Contact Catalysis. By Wilder D. Bancroft Chairman. In collaboration with the other members of the committee. April-Juiy, 1922. Pages 43. Price $o.50. Number 31. The status of "clinical" psychology. By F. L. Wells. January, 1922. Pages Be. Price $o.zo. Number 32. Moments and stresses in slabs. By H. M. Westergaard and W. A. Slater. April, 1922. Pages ~24. Price $~.oo. Number 33. Informational needs in science and technology. By Charles L. Reese. May, ~9~. Pages lo. Price $o.zo. Number 34. Indexing of scientific articles. By Gordon S. Fulcher. August, ~9~. Pages ~6. Price $o.~o. Number 35. American research chemicals. First revision. By Clarence J. West. May, 1922. Pages 37. Price $o.50. [Replaced by Number At.] Number 36. List of manuscript bibliographies in chemistry and chemical technol- ogy. By Clarence l. West and Callie Hull. December, ~9~. Pages ~7. Price $o.25. Number 37. Recent geographical work in Europe. By W. L. G. Joerg. July, 1922. Pages 54. Price $o.50. Number 38. The abstracting and indexing of biological literature. J. R. Schramm. November, 1922. Pages ~4 Price $0.25. [OUt of print.] Number 39. A national focus of science and research. George Ellery Hale. November, ~9~. Pages ~6. Price $o.~5. Number 40. The usefulness of analytic abstracts. Gordon S. Fulcher. December, 1922. Pages 6. Price ~.~5. Number 41. List of manuscript bibliographies in astronomy, mathematics, and physics. Clarence J. West and Callie Hull. March, ~923. Pages ~4. Price $0.25. Number 42. Doctorates conferred in the arts and the sciences by American uni- versities, ~92~-~922. Clarence J. West and Callie Hull. March, ~923. Pages ~4. Price $0.25. Number 43. Functions of the Division of Geology and Geography of the Nationa] Research Council. Nevin M. Fenneman. December, ~9~. Pages 7. Price $o.zo. Number 44. Fine and research chemicals. Second revision. Clarence J. West. May, ~923. Pages 45. Price $o.50.

Number 45. List of manuscript bibliographies in the biological sciences. Clarence J. West and Callie Hull. June, Ig23. Pages SI. Price $o.50. Number 46. Problems in the field of animal nutrition. Subcommittee on Animal Nutrition. May, ~9~3. Pages 9. Price $o.~5. Number 47. A statistical study of tuberculosis mortality in Colorado for the thirteen years ~908 to Anglo. Henry Sewall. August, rg23. Pages 33. Price $o.50. Number 48. Psychological work of the National Research Council. Robert M. Yerkes. November, ~9~3. Pages 7. Price $o.zo. Number 49. Statement of activities of the National Research Council for the year July I, ~g22-June 30, ~923. Vernon Kellogg. November, ~923. Pages r6. Price $0.25. Number 50. Second report of the Committee on Contact Catalysis. Wilder D. Bancroft, Chairman. In collaboration with the other members of the committee. December, ~923. Pages r4r. Price $o.so. Number 51. The higher agricultural education of the future. E. Marchal. April- June, rgz3. Pages 6. Price $o.zo. Number 52. The specific heat and thermal diffusivities of certain explosives. A M. Prentiss. September, ~g23-February, rg24. rages 44. ~Price $0.25. Number 53. A list of research problems in chemistry. J. E. Zanetti. March, ~924. Pages 9. Price $o.~5. Number 54. Census of graduate research students in chemistry. J. E. Zanetti. April, rg24. Pages 4. Price $o.rs. Number 55. Science and business. John J. Carty. June, rga4. Pages lo. Price$0.20. Number 56. A suggestion for abstracts of anthropological literature. Albert E'. Jenks. July, ~9~4. Pages 8. Price $0.20. Number 57. The role of research in medicine. C. M. Jackson. September, rg24. Pages r4. Price $0.20. Number 58. The work of the Committee on Scientific Problems of Human Migra- tion, National Research Council. Robert M. Yerkes, Chairman. October, rgz4. Pages 8. Price $o.~5. Number 59. Third report of the Committee on Contact Catalysis. Hugh S. Taylor. September, ~g24. Pages 46. Price to.50. Number 60. Mineral nutrient requirements of farm animals. Report of the Sub- committee on Animal Nutrition. E. B. Forbes, Chairman. December, ~924. Pages As. Price $o.~o. Orders, accompanied by remittance, should be addressed to PUBLICATION OF£rCs NATIONAL RESEARCH COUNCIL WASHINGTON D. C.

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