The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1897-03-16
EXPERTS REPORT.
A Comprehensive Review of Mr.. John.
stOn's Management.
Sacramento. March /,

man of the Joint Committee Appointed
to Investigate into the Affairs of the
State Printing Ofice.-Sir: We Lu-
man Wadham and J. c. Ruddock, APP
pointed by your committee to expert
the books and accounts of the State
Printer and State Printing Office, beg
leave to report as follows:
| We commenced our labors on Mon
day morning, March l. 1897. on the
| hooks of the State Printing Office
We find, upon examination of the
statutes governing the transaction of
| business of the State Printing Office,
| that the necessary books to be kept
are the following:
! 1. Transcript of orders for printing.
:. Book showing name quantity
and weight of paper used for each
order printed
| (Sec. 526, Pol. C)
| g. Journal, State Printing Office.
| 4. Ledger State Printing Office.
| D. Journal, State School Text Books
! g. Ledger State School Text Books.
| {. Time book containing name of
every employee connected with the State
Printing Office, time employed, rate of
wages, and amount paid
! 8. Payroll, School Text Book Work.
| No cash book is kept, as this depart
ment of the State Government neither
receives nor disburses cash, the claims
being paid by Controllers warrant af-
| ter the same are approved by the State
| Board of Examiners.
| Your written instructions defining the
scope of our work authorized us to be-
I gin with the Commencement of the
administration of Mr.. Johnston, after
| his election, or with January, 1895.
We found it necessary, for the correct
ness of our work, to cover the time
from July /, 1894, or six months in adj
vance of the time named in the instruc-
tions.
| To your first interrogatory: Have
| the books of the office been properly
and intelligently kept, and can you sug-
| eest any Improvement in the method of
| bookkeeping in the Office" we have to
| answer that the appearance of the
| hooks, the appearance of the entries
| therein, as checked and examined by
US, indicates that the same have been
properly and intelligently kept. The
| journal entries are copies of the orig
| inal bills of supplies and materials
purchased by the State Printer: these
amounts respectively are credited on
the ledger to the persons or firms sup
plying the same, and when the bill is
| paid the warrant is charged, making
the account balance. These bills are
passed upon by the State Board of Ex-
aminers, and when allowed. the State
| Controller issues his warrant for the
amount due. These bills are retained
by the Controller as vouchers. In thus
checking and investigating both the
vouchers referred to, the Controllers
books have been examined.
| We find that the only receipt for bills
paid is the Controllers receipts for the
warrant. We would suggest that the
person whose bill is allowed and paid
receipt for the same when his warrant
| is delivered. We also suggest that
duplicate" bills for all purchases be
furnished one of which shall be filed
in the office of the State Printer
We suggest further that the State
Printer keep an appropriation ac-
count" on his ledger" in which he
should charge himself with all appro-
priations, and enter a corresponding
credit account Of all bills paid there
|
all special appropriations with which
/ his office deals. This method would
furnish him with the knowledge of the
demolition of these funds at any day or
month, and would obviate a very OBJ
jectionable feature of the present sys-
tenn of the allowance and entry of the
account in the fiscal year succeeding
| that in which it was incurred.
! yyY
Time Books" be kept instead of one,
as now; one to apply to the General
State Printing Office work; the other
TO work on the State School Text
Books Under the present system
there can be no exactness or certainty
as to the time properly chargeable to
each, and we consider that it is irnpos-
sible to find out the exact cost Of School
Text Books under the present plan. If
the price is fixed for State School
Books in their sale throughout the
State, taking their cost as a. basis. we
cannot understand how the proper re-
| lation between cost and selling price
| is tablished. The labor, supplies and
material for these two parts of the
State Printers work are mingled, and
are pro rated to each.
| Up to July, 1895, supplies and mater
| ials, other than those prescribed in
Sec. 532 Pol. c. (paper), were pur-
chased III the open market The bills
for all contract supplies since said date
| have been examined, and the prices.
compared with the contract prices,
have been found to agree The con-
tracts, as well as the bills under them,
have passed the inspection of the
State Board of Examiners.
! We find that prices for open market
purchases, compared with contract
prices, do not differ materially-in some
instances being higher and in others
lower. During 1895. for instance, coal
was purchased for ST. so so and $40
| in open market, the contract price now
| being 50 o.
! To your second inquiry: DO the ac-
counts correctly show the receipts and
disbursements of moneys, or payments
of accounts, and do they agree with the
accounts as passed upon by the Board
! of Examiners of the State" we have
| to say:
Accounts cannot show receipts Of
moneys as money can come only from
| two sources for the payment of bills
| incurred through the State Printing
Office, viz:
(a)Appropriations by the Legisla-
ture; and (b) The State school book re-
volvng fund.
! Revenue from the sale of State school
books is received by the Superintendent
| of Public instruction, who deposits the
same in private bank until the 9TH of
yuho no hos