1942. 265p

This document is a detailed collection of historical records and accounts related to the governance and administrative procedures in Wisconsin, spanning various decades. The records include resolutions, accounting systems, and reports from early to mid-20th century, focusing on the state's financial management and legislative processes. One section highlights the methods adopted by the state to centralize and simplify accounting as evidenced by the correspondence and certificates signed by governors and secretaries of state from 1900-1927. This centralization effort aimed to improve the efficiency and transparency of financial reporting and management within state departments, boards, and commissions. Additionally, the document covers special tax estimates and legislative actions taken to balance state budgets and fund specific initiatives like the soldiers’ educational bonus.

Another significant aspect of the document is its historical analysis of the legislative evolution and the auditing processes in Wisconsin. It details how the handling of claims against the state became more systematic over time, with an emphasis on reducing the legislative burden of approving claims individually. The document cites the critical need for an efficient system to prevent duplicate or extravagant appropriations, thus safeguarding the state treasury from unnecessary drains. By the 1860s, the role of the state auditor in verifying claims had been solidified, although challenges persisted. This historical perspective provides insight into the complexities of state financial management and legislative oversight, highlighting the evolving nature of governance and the continuous efforts to enhance accountability and efficiency in public administration.