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This part begins with the presentation of general financial statements including a statement of the condition of the Commonwealth's treasury and statements of its revenues and expenditures for the fiscal year ended June 30, 1923.
Following these, under the main title “Financial Administration” is presented a comprehensive study of the whole system of financial administration of Kentucky including the problems of organization for fiscal management, treasury administration, budget procedure, auditing, accounting, and expenditure control. The functions of the Legislature as well as the administrative officers are dealt with. On the administrative side the fiscal duties of the central officers and of the department heads are emphasized. The text includes an outline of a comprehensive program for much needed improvements, which in all amount to a general reconstruction of the financial control and record-keeping system. The full realization of such a program for more business-like methods in government will be possible only with a widening of interest in the fiscal side of the State's operations.
The remaining six divisions of Part I take up the special problems of each of six principal accounting and financial offices of the State government.