Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-04-25
ACCOUNTING FOR FUNDS IN STATE
INSTITUTIONS.

ACCOUNTING FOR FUNDS IN STATE
INSTITUTIONS.
An Act to Establish a Uniform System of Ac.
counting for + qbic Funds in the State Educa.
tions, and to Appropriate. Miscellaneous BE.
ceipts for the said Institutions.
Be it Enacted By the Legislative assembly of the
State of North Dakota:
SECTION l. There is hereby established
a uniform system of accounting for public
of the state Of North Dakota
namely; The state university, the
state penitentiary and all other
after be established by law.
SEC.2. 1t shall be the duty of the man.
aging board of each of the state institu-
tlOns mentioned in section one (1) to des.
lgnate all accounting officer, whose duty il
shall be to keep or supervise the financial
accounts of the institutions and to perform
such other duties as shall be prescribed by
law or BY said managing board. They shall
also designate either the accounting officer
or some other officer of the institution to
act as a purchasing agent, whose duty II
shall be to purchase all goods and supplies
needed for the institution, under such rules
and regulations as the said managing board
shall prescribe.
SECS. 1t shall be the duty OF the man.
aging board of each Of the institutions
named in section n ~, within three
months after the passage OF this act, to ap.
point an institution treasurer, which treas
urer shall be either some trustworthy per.
son residing IN the city or village at which
the institution is located, or some solvent
national or sCate bank in said city or vii
lage. The said treasurer shall give bonds
in S1nh sim no the mQnnUinO hnar1 ma u
require, to be approved by said managing
board, and to be subject to the approval OF
the governor. 1t shall be the duty of the
said treasurer to hold and safely keep all
public funds belonging to the said institu.
ton which may come into said treasury
from any source, and to pay gu the same
only on written orders, signed by the ac-
counting officer of the institution, and coun-
tersigned by a member of the managing
board, who shall have been authorized by
vote OF the board to sign such orders.
SEC. 4. 1t shall be the duty Of each SUI
p~erintendent of the several institutions
named in this act to have the care and Gus
tody of any funds belonging to the inmates
of the said institutions which may come
into his hands, to keep accurate accounts of
such funds on books provided for that
purpose n to pay out such funds under
such rules and regulations as may be es-
tablished bylaw or prescribed by the board
OF management, taking proper vouchers
therefor in all cases; and every such super
intendent shall give bonds in such sum
as may be required by law, or may be pre-
scribed by the board of managers OF such
institution, to be subject to the approval of
the public examiner, conditioned upon the
faithful performance of his duties and
the due accounting for the funds entrusted
to his care.
SEC. s.. (a) 1t shall be the duty of
nunru nf9oor on6 onnn10un of tha cay,arol
institutions named in this act to pay over
to the superintendent of the Institution
without delay, any funds which may come
into his hands belonging to any inmate
Of the institution, and to pay over to the
accounting officer of the institution with
~ delay, any funds which may come into
his hands belonging to the institution.
90 It shall be the duty of the account
ing officer of each institution at the close
Of each month or o%ftener, to pay to the in
stitutiOn treasurer all institution funds
which may have come into his hands, from
sales of property, board of inmates, labor
OF inmates n from other sources, and at
the close'6f each fiscal quarter to draw an
order on the institution treasurer, in favor
of the state treasurer, for the amount IF
all such miscellaneous receipts, n at the
same time to forward to the state auditor a
statement of the amount Of the same, and
the sources from which they have arisen.
icy 1t shall be the duty of the state
auditor, upon receiving such statement, to
place IN the hands OF the state treasurer a
draft for the amount upon the Institution
treasurer, specifying the fund to which
the same is to be credited, and upon pay
ment of such draft, to place the amount so
received to credit Of such institution, add
ing to it any appropriation that may have
been previously made by the Legislature
for the said institution, distributing it to
the several appropriations from which it
may have arisen, or to the current expense
appropriation according to his discretion;
provided. that the miscellaneous receipts
of the state ~penitentiary and the state
ref0rmatory shall be paidsover, to the state
treasurer monthly instead of quarterly in
like manner as herein provided.
SEc:96. It shall be the duty of the &C.
counting .ficer Of each institution named
in section n a. to prepare a duplicate
monthly pay roll or pay rolls, showing the
services rendered. by each officer and EN-.
ploye of the institution, which pay roll