What the citizens of the towns and cities must have, if they are to vote intelligently concerning their community\u27s affairs, are intelligible and prompt reports covering the transactions of the year, to be sent to voters before the annual town meeting. These must be arranged in such standardized form that each subdivision of the accounts will be comparable with similar subdivisions in other towns\u27 reports. The same words must mean the same things and not quite different things, as is frequently the case now. Such impartial, standard and prompt reports can be provided only under mandatory laws of the States. By such laws the municipalities must be required: (1) to publish such reports within a time limit; (2) to publish them in specific forms adjusted to towns and cities of various classes. These forms must be designed by a State bureau. Possibly, in Massachusetts, the proposed Department of Municipal Affairs, now under consideration by the Recess Commission, would assume this function. To this end, Harvey S. Chase, C. P. A., a member of the Special Committee of the Massachusetts Branch, has devised a form of annual report suitable for towns and, in enlarged form, for cities
