The truth about trees
Dr. Sylvia Taylor, instructor in Natural Science 230, shows her students a special leaf indigenous to a tree on East William St. recently during one of the class's frequently
scheduled field trips. The course, offered in the spring this year for the first time, concerns itself with the many varieties of woody plants in the Ann Arbor area.
UNPUBLISHED STUDY
Misleadin1sg f intan-cial reports

Ugh!
CALCUtTA - Rumor-driven m o b s
have apparently murdered two shabbily-
dressed job seekers here. .The angry
crowds were apparently incited by un-
confirmed reports that the two men had
been using mechanical devices to stick
blood from- numerous victims.
Happenings ...
. . . are sparse today, but it's Spring
and you should be able to take advant-
age of that by running outside. But if
flowers aren't your thing, you can run
back inside of the, Union and check out
the continuing Vietnamese art exhibi-
tion, sponsored by Medical Aid for Indo-
china ... the Community Women's Clinic
will hold a rummage sale at St. Andrew's
Church, 9 to 5 p.m. . . . If you are amus-
ed by the sight of people running around
in circles or hitting spheres over a net,
you can watch the wondrous Wolverine
tennis racketeers confront Northwestern
at the courts next to the IM building at
1 p.m., or observe the trackmen vying
with Indiana on Ferry Field at 4:30. Sun-
day is Mother's Day.
A2's weather
Today's outlook is not exactly beach
weather, but at least the sky should stay
blue. The forecast offers mostly sunny
skies with temperatures in the 60's and
only a 10 per cent chance of rain. Have
a nice weekend, but bring a jacket Sun-
day, because it'll be cooler.

aleedyissued bycolleges
ITHACA, N. Y. (UPI) - Saying they net worth increased by $314.3 million in nell's financial statements over the last
were strapped by deficits stemming from the same year while officials announced 1 years.
rising costs, many private universities a $1.4 million deficit. The study was made
have in recent years used the red ink to of the 1969-1970 fiscal year for Columbia, THE COMMITTEE, chaired by .Cornell
justify tuition increases, staff cutbacks and the 1970-1971 year elsewhere. law professor David Ratner, called the de-
and appeals for funds. Bierman said he does not question that ficits announced by Cornell "consistently
Two Cornell University professors, some universities are facing serious fi- meaningless."
however, said that while declaring sub- nancial problems. However, he said, cur- In the 10 schools he studied, Bierman
stantial deficits, some major universities rently accepted university accounting said, "you have an operating loss balanc-
have actually seen their net worth grow methods called "fund accounting" do not ed off by gifts and income from endow-
by millions of dollars, reflect either the general well-being or ments."


HAROLD BIERMAN Jr. and Thomas
Hofstedt, professors in Cornell's Graduate
School of Business and Public Administra-
tion, made the claims in an unpublished
study of the eight Ivy League universi-
ties, Massachusetts Institute of Technol-
ogy and the University of Rochester.
The pair said "antiquated accounting"
methods at the universities have given
both the public and the administrators
themselves a distorted picture of their
financial status.
The two claim, for instance, that while
Columbia announced an official deficit of
113.8 million in 1969-70, if more realistic
accounting methods were used, the school
actually recorded a $9.8 million increase
in funds.
LIKEWISE, the pair said, Cornell re-
corded an increase in net worth of $62.8
million in 1970-1971, while listing an offic-
ial deficit of $1.2 million, and Harvard's

point out the fiscal problems facing the
institutions.
Bierman was also one of four members
of a faculty committee which recently re-
leased a similarly critical report of Cor-

Under current accounting methods,
however, "'You don't have a picture of
the operating deficit or a picture of the
overall wealth. You've got a picture
which is misinformation."

Court dismisses suit to
open AFSCME books

By REBECCA WARNER
A Washtenaw County Circuit C o u r t
judge yesterday dismissed a suit aimed
at requiring local officials of the Uni-
versity employes' union to open union
financial records to members for exam-
ination.
The suit, filed by American Federation
of State, County and Municipal Employes
(AFSCME) member Rob Joslyn, was
shelved by Judge Edward Deake during

SERVICES MAY SUFFER
Record budget still tight

a preliminary hearing in which Deake
ruled the court did not have jurisdiction
in the case.
UNION MEMBERS are entitled to "full
and clear accounting of all union funds
at all levels" and "the right to full parti-
cipation . . . in the decision-making pro.
cess of the union, and to pertinent in-
formation needed for the exercise of thus
right" under the AFSCME constitution.
The decision is an apparent victory for
union officials on the eve of the upcom-
ing AFSCME election scheduled to be
held Wednesday.
The defendants in the suit, Local 1583
Presideod Charles McCracken and Secre-
tary-Treasurer Neva Middleton, represent
the union administration which has been
in power since the local unit's inception
five years ago.
Joslyn is a member of the Broom Cost-
mittee for a Clean Sweep, which is run-
ning a slate of candidates against Mc-
Cracken's administration on a platform of
reform and increased service to the un-
ion's membership of 2700 Univers~ty eni-
ployes.
THE SUIT originated April 2, 1973 when
Joslyn asked to examine all the union
books back to 1968. Broom members sus-
pected waste or misappropriation of funds
and planned to have the ren-urds anatyt-
ed.
McCracken reportedly answered I ii e
original request, "Hell, no!" He de :lined
to comment on the suit yesterday.
See UNION, Page 8

By GORDON ATCHESON
Although the city will shortly adopt the
largest yearly budget in its history, the
quality of city financed services prob-
ably won't improve and may even decline.
On Monday night, City Council will ap-
prove a $15.6 million general funds budget
for fiscal 1974 which begins July 1. The
budget, as much as any other factor,
dictates what city hall priorities will be
during the coming year.
EVERY CITY DEPARTMENT except
the Human Rights Department is slated
for increased appropriations next year,
but salary raises required by contract eat
up most of the additional funds,
"There are no funds to expand any de-
partment," Assistant City Administrator

of Finance Kenneth Sheehan says. "Con-
sequently the service level probably will
go down due to the city's expanding
population."
Council has the power to change the
budget, which the city administration
designed, provided it can muster seven
votes for any alteration. Mayor James
Stephenson says he is generally pleased
with the budget priorities.
BUT HE INDICATED the Republicans
feel more money should be allocated for
the Police and Refuse Collection Depart-
ments. The GOP has the -seven votes
on council to make the changes.
The Police Department is scheduled to
receive a $650,000 increase over this year's
level, boosting its total budget to about

$3.4 million, the largest single depart--
mental appropriation.
Police Chief Walter Krasny however
calls the additional funds "a paper in-
crease." Most of the money will be ab-
sorbed in personnel wage increases.
"THE DEPARTMENT is understaffed
and we are reaching the break point,"
Krasny says. The police cannot adequately
handle the volume of calls they receive
and often take twice as long as they
should in responding to emergency com-
plaints, according to Krasny.
Krasny requested funds to hire 32 ad-
ditional men but the recommended budget
provides no money for extra personnel.
See RECORD, Page 8