x REPORT OF THE COMPTROLLER OF THE TREASURY

pair. All public buildings must be kept in like manner. It is
false economy to neglect the proper up-keep of those things in
which the State has invested so much money, and in my opinion
these matters can be provided for out of the usual tax levy and
the revenues of the State. I respectfully call your attention to
the economical expenditures of the Session of the General As-
sembly of 1916, and point out that economy has its proper place
in your Honorable Body, because if properly intrenched therein,
it will influence all other branches of the State government to the
practice of the same necessary virtue.

WAR CONDITIONS.

It is difficult to foresee all the requirements which will be
made upon the State during the next two years because of our
being at war with the Imperial Governments of Germany and
Austria-Hungary. It seems apparent now that some provision
must necessarily be made for the military arm of the State, and
I presume the Adjutant General will present full information to
your Honorable Body in regard to this.

I do not mean to pass any opinion on the military necessities
of the next two years, as that matter will, no doubt, be one which
will occupy your most serious attention and concern.

BOARD OF CONTROL AND REVIEW.

There are some improvements to which I wish to draw your
attention. They are important, and I believe practical, and they
may be of considerable value to the State. The two years which
I have served as Comptroller of the State have impressed me
with the urgent necessity of carrying out the suggestions which
follow. Some can be accomplished by slight amendments to ex-
isting laws; others may require the enactment of entirely new
legislation to make them effective. I will begin with what I deem
the most necessary legislation, namely, the enactment of a law,
constituting the Board of Public Works as a Board of Control
and Review, to which Board shall be submitted between the 15th
and 25th of each month a statement showing the requirements of
every Board, Commission or Body authorized to make expendi-
tures of moneys from the Budget appropriations approved by
your Honorable Body. This requisition shall contain a list of.
all anticipated expenditures for the month succeeding the time in
which the requisition shall be submitted to the Board of Control
and Review. The Board of Control and Review shall have power