Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1880-12-30

want of knowledge OF what has been lfi.IIS llflIy
at the hospital. Of course il Is to be borne ID
mind that the position Of trustee is purely honor
ary no compensation being provided TOR services.
no matter how extended or how valuable; but
having accepted the Office, knowing its responsible
tiles and its burdens, We think the board should
have given more of their time and personal super
vision to the hospital affairs. They should have
been board of control as a matter OF fact; they
havs hardly been an advisory board. The testi-
mony of the president of the board clearly shows
that they supposed everything right at the hos
pital but it rested in suppOsltiOn, not IN actual
! knowledge For instance the board supposed the
accounts of the superintendent to be straight and
correct; as matter OF fact, they were short IN
| their accounts in the sum OF 81 ,o60.lO and the
| great part of these shortages had existed Tor a
term Of years also, the board supposed the gener-
al affairs of the hospital TO be properly conducted
| but actually knew little about them.
AUDITING ACCOUNTS.
| The plan of auditing accounts III the Judgment
| of your committee has been all wrong. Bills OF
purchases are incurred. certified by the superln-
tendent, paid by the treasurer, and then subSe-
| quently audited by the board or committee OF
| the board. This seems to US unbuslneSsllke. The
! board are to superntend and direct the eXpendl
ture of moneys and not merely to look over bills
already made and liquidated. There should be
regular pay day for all accounts against the hos
pital. Prior to the day the board or the proper
committee of the board should meet, carefully
/
same, and then the bills be paid on their certii-
Gates.
| PLAN OF PURCHASING.
There has also been an entire lack of plan in
purchasing supplies and paving bills. The mat
ron the steward, or the superintendent, pure base
| articles. Unfortunately not one OF them being
recognized as the purchasing agent Of the institu
| tien. The accounts are paid about as II happens.
! We found instances where accounts had run for
months. and where repeated and sharp dmning
! 011Cfs tho
pital had been drawn upon through the banks for
| bills long due. This is very unsatisfactory in a
| business point of view that one person should do
all the purchasing for the hospital and the sys-
| TEN of acquisitions on him be established in cases
where articles are needed in the yarisus depart
ments of which he has not the proper personal
| knowledge. A plan of payments should be adopt
ed and all persons dealing with the institution be
notified Of that plan; and the treasurer pay all
| bills on that plan and on other. Above all,
| a public institution should not be drawn upon
| through the banks.
PURCHASING AT RETAIL.
| We find that it has been the habit to purchase
largely at retail, whereby large percentage has
been lost to the state that could have been saved
| had there been proper purchasing agent; and
he been required to go into the wholesale market
| to make his purchases.
The facts with reference to this matter, are
| given in detail in Mr.. Pattons report hereto APP
| pended to which we would here refer In the
| d
| of prudent and proper precaution-fOr instance,
the yearly supply of coal which this year amounts
to $40 900 has some times been furnished by the
| lowest bidder, and some times it has been bought
without advertising for proposals at all. 1t
would seem if all the articles needed in quanti-
| ties such as sugar, -four coal, wood and clothing
could be m est advantageOusly purchased by adj
verisiLg for proposals and letting the contract to
the lowest bidder under proper restrictions.
| ACCOUNTS AND ACCOUNT BOOKS.
| he MI nd nat II IN
there had virtually been no system Of boOkkeep-
| ing at the hospital and such accounts as had
| been kept were entirely unreliable; for instance
within the time covered by examination, we
| found twenty-five mistakes in the accounts of the
hospital with the several counties which involved
| an amount exceeding sixteen hundred dollars,
| the particulars of which is given in Mr.. Patton's
report. The difficulty seems to have been that
prior to October 1879, the hospital steward had
! kept the books and he was incompetent for the
work. In October, 1879, compel ent bookkeeper
was employed, and the system of bookkeeping is
now nearly perfect, except there should be a
ceyng and shipping book and book kept show
ing monthly and yearly the summarized state
ments Of the cost of each class of articles pur-
| chased so that any person or committee could In
| a moments time, ascertain just how much was
| spent i'll any month or any year, for any item,
such as sugar, tea or coffee.
| MONEY FROM FRIENDS OF INMATES.
We find that the friends of patients are expect
ed to send money in small sums to the superin-
| tendent to the steward, to pay for extras such
excursions on the lake, Christmas presents etc.
In fact every year postal cards sent out to the
friends of patients soliciting them to forward such
sums, but III receiving and accounting for this
money there had been the same lack of system.
| 1t is absolutely impossible to tell whether it has
| been honestly u3ed or not. From the eXamina-
| ton of letters accompanying remttances we
| found that they often came from the poor, who
wished to do something in the remembrance of
| insane friends, and there ought to be no question
about the faithful appropriation of such money.
| Then, too friends who able often send large
sums of money to pay in whole or in part for the
maintenance and clothing of inmates of the hos
ptal; doubtless this money has all been faithfully
applied, but there is no way to establish that fact.
| A system should be adopted whereby such money
| should come to the hands OF some one officer, who
| is under bonds to faithfully account therefor and
who should be required to keep d complete record
| of the same. We also think there should be some
| legislative enactment concerning money sent tor
the support of patients, requiring that it be seUt
| through the county clerk or in some such way to
prevent the money from being improperly used in
| the hospital and the full support of the patient
for the same time charged to the county from
| which the patient comes.
| ExTRAvAGANCE.
| The committee have found too much evidence
| of eXtravagant OUTLAWS. If a thing was nice
and weud be convenient, or a source of enjoy
ment in the hospital to It's resident officers, the
tendency has beer to buy it irrespective of its
cost. Our meaning will be best understood by
few illustrations. We find there has been invested
for the hospital during the period covered by our
examination, the following among many similar
| items:
A tent and hammock ................. SCI so
Oars and row-locks for boat .... IA 95
| Ways to boat house. Observation-Disclosures. II 90
| Attending circus Observation-Disclosures. 80 90
Fireworks for 4th of July. ........ l6S 81
Attending state fair ....... 100 90
| A female dog. % 80
Seven chickens. 80 90
Frescoing ceilings .................. l. 200 90
One Rogers Italy Is 90
One tRichter"(O. Observation-Disclosures. Is 90
One Otley's Painters ............ 81 90
One Roswell's Aiuslee. ........... IS SO
One National Gallery. 81 90
These illustrations might be extended to great
lenpth Init those 0yen suffice to show the tendency