It also seems advisable that some existing and responsible
branch of the State's financial system should be required to pre-
pare for and submit to the incoming Governor data and detailed
information necessary towards aiding him in the preparation of
his first Budget. In this connection it should be remembered
that the incoming Governor is required to present the State Bud-
get, providing in detail for all of the State expenditures for the
next two fiscal years, to the first regular session of the General
Assembly of his term within sixty days of his induction into office.
It is also a well known fact that the newly inaugurated Governor
cannot give his undivided attention for the first sixty days of his
term to the preparation of this Budget providing the funds for
the State Government for a two-year period. For this reason it
seems particularly important, in order to secure a wise and sound
disposition of the State's revenue, that the incoming Governor be
furnished with detailed data and suggestions, both as to revenue
and disbursements at any time that he may desire this informa-
tion subsequent to his election. In this connection I am convinced
that the Comptroller's office is the branch of the State Govern-
ment best able to furnish the incoming Governor with this in-
formation, and I respectfully recommend to the General Assem-
bly that this duty be given to the Comptroller, and that he be
authorized and required by law to secure the necessary informa-
tion and to prepare such data and information in the form of
tentative tables of estimated1 expenditures for the construction
of the Budget to be submitted to the incoming Governor.

A similar Budget report would undoubtedly be a great assist-
ance to the Governor in the preparation of his second Budget.
I am confident that this work would not only be of very material
assistance to the Governor, but would also in most cases result
to the financial benefit of the State, and that such a Budget De-
partment could be included in the Comptroller's Office, as at
present organized, with the addition of one competent man to be
entrusted with this work.

This proposed Budget Department should also be directed to
furnish members of the General Assembly with detailed informa-
tion and data with regard to the State's revenues and proposed
expenses. Under our present system unless members or commit-
tees of the General Assembly are unusually well informed with
regard to the detailed activities of the various State agencies,
they are at a great disadvantage in attempting a constructive
analysis of the details of the Executive Budget. Even with un-
usual knowledge of the activities and actual necessities of the

VII