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

These illustrations might be extended to great
length but those given suffice to show the tendency
to which we refer. proper regard for economy
would certainly reject many quite all of these
expenditures, and greater watchfulness in this di
rection is needed the part of the officers of the
hospital.
ACCOUNTING FOR PROPERTY AND INVENTORIES
We have found an entire lack of responsibility
and accountability for property purchased for the
state and paid for out of state funds for instance
a bill of goods is purchased in Chicago, and the
treasurer of the hospital pays the bill on the SUI
perintendents certificate, with absolutely no way
to tell whether the good purchased ever came to
the hospital or not. There is no system of re
ceving or checking goods. Some person other
than the purchasing agent should receive the
goods, be required to keep an accurate account
thereof and check off on the bills all the articles
received. A regular inventory system should also
be adopted. We do not find that there ever was
an inventory of the hospital property until last
fall. 1t is impossible to know what property the
hospital had or ought to have had at any given
time; Large quantities of stock, fixtures and fur
nture have been bought and paid for and that is
the end of the record. There is nothing to show
what has become of that which has been pur-
chased but is not visible. There should be COM
plete annual inventories; register kept OF every
article purchased, and when broken, worn out or
destroyed it should be so recorded. Subordinate
employees should be held strictly accountable for
the property under their control and compelled to
show what becomes Of it. Under the present plan
the hospital is a general receiving house where
things emptied in and that is the last of them
so far accountability or certainty is concerned
1t is needless to remark that dishonest official
might run off almost any quantity of property
and unless caught in the act no one will ever know
it, or miss the property.
THE NEW BARN.
Your committee found On the hospital farm a
large and excellent barn but it's history is 50
peculiar to demand a special notice. At the SEES
sion of the legislature in 1877 an appropriation of
! 81 ,000 was made for new barn. The first bill
! of lumber for this barn amounted to 81 500, and
was purchasedby the superintendent three weeks
| prior to any action on the part of the board au-
| thorizing its construction providing plans
| therefor. No other appropriation ever made
/ for this barn. 1t was built and your committee
were repeatedly informed by the superintendent
and by members of the board of trustees that its
total cost $4,000. As a matter of fact it cost
| over IS 900. and the superintendent admitted
| in his testimony when upon the witness stand and
| the books and accounts were placed before him.
| These figures seems TO have been a surprise both
to the superintendent and to the board and salts
| fed the committee that neither had any accurate
knowledge of how the money appropriated by the
legislature is expended. When we turn to the
printed reports of the hospital which supposed
to furnish the state with accurate information as