Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1880-12-30

public criticism has been made, or in the
purchase OF other appliances.
BUSINESS MANAGEMENT.
The management Of the business affairs
of The Hospital, both on the part
OF the Board of Trustees md on
the part OF the resident officers, hiss
been such as to be highly unsatisfactory
The Board of Trustees consists OF most
worthy and estimahle men, but there has
been culpsble lack OF close aud sharp
supervision on their part, ana even want
OF knowledge of Whist has been transpir.
ing NJ the Hospital. OF course, it is to be
borne In mind that the position OF Trus.
tee is purely honorary, no compensation
being provided for services, no matter
now extended or how valusble; but hav
ing accepted the office knowing its re.
sponsibillties and lis burdens, we think
the Board should have given more of their
time and personal supervision TO the Hos
pitsl affairs. They should have been a
Bosrd OF Control; as matter OF fact,
they hsve hardly been an advisory board.
The testimony OF the President OF the
Board clearly shows that they supposed
everything all right at the Hospital, but
II rested on supposiuou, not on actual
knowledge For instance, the Board sup
posed the accounts of the Superintendent
and Steward to be straight and correct !;
as matter OF fact, they were short in
their accounts in the sum Of 81 ,S66 10,
ana the great part of these shortages
had existed for term Of years; also, the
Board supposed the general affairs of the
Hospital TO be properly conducted, but
actually knew little about them.
AUDITING ACCOUNTS.
The plan OF auditing accounts, in the
judgment of your committee, has been s..l
wrong Bills OF purchases are incurred,
certified by the Superintendent, paid by
the Treasurer. and then subsequently au-
dited by the Board or q committee OF the
Board. This seems to us unbusinesslike
The Board are to superlntend and direct
the expenditure of moneys aud not merely
tn look over bills already made and
liquidated. There should be a
regulsr payday for all sccounts
against The Hospital. Prior to this day
the board, or the proper committee of the
board, should meet, carefully scrutinize
each item OF the bill, slow or reject the
same, and then the bills be paid on their
certificates,
PLAN OF PURCHASING.
There has also been an entire lack of
plan in purchasing supplies and paying
bills The mstron, the steward or The
superintendent purchase articles ipdis-
criminately, no one OF them being recog.
nized as the purchasing scent OF the insti.
tuition. The accounts are paid about as II
happens. We found instances where &C
4 20 nd hot 70
peated and sharp dunning letters had been
written, end sometimes the Hospital had
beer drawn upon through the banks for
bills long due. This is very unsatlsiacto-
~, in Il business point OF view. One per
sou should do all the purchasing for the
Hospital, and the system OF acquisitions
on him be established IN cases where
articles are needed IN the various depart
ments of which he has not the proper
personal knowledge, A plan OF payments
should be adopted, snr all persons deal
ing with the institution be notified Of that
plan, and the treasurer pay all bills on that
plan, and en- no other. Above all, 3 pub.
lie institution should no, be drawn upon
through the banks.
PURCHASING AT RETAIL
We find that it has been the habit 10
purchase largely at retail, whereby large
percentage has been lost to the State, that
could have been saved, had there been
proper purchasing agent, aud had 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.. Patton's report, hereto appended,
TO which We would here refer. la the
purchase of large supplies there has been
a lack of prudent and proper precautlon;
for instance, the yearly supply OF Goa,
which this year amounts to $2OO0O
has sometimes been furnished by the
lowest bidder, and sometime IT has
been bought without advertising
for proposals at all, 1t would seem
as II al the articles, in quantities, sucu as
sugar, -four, coal, wood aud clothing coulo
be most adyantageously purchased by al
vertsing for proposals and letting the
contract to The lowest bidder under proper
restrictions.
ACCOUNTS AND ACCOUNT BOOKS.
The Committee found that up to October
1879, there had virtually been no system
of book. keeping at the Hospital, and
such accounts as had been Kept were en-
tjreiy unrells le: for instance, within the
time covered by our examination, we
found twenty five mistakes In the accounts
OF the hospital with the several counties
which Involved an amount exceeding SIX
teen hundred d Las, the particulars OF
which are given in Mr.. Pstton's report
The difficulty seems To have been that
rrior 10 October, 1879, the Hospital
Steward had kept the books, and he was
incompetent tor the work. In October,
1879, a competent book Keeper YVES EN-.
ployed and the system OF bookkeeping
is now nearly perfect, except there should
be a receiving and shipping book ana