The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1897-03-18

the purpose Of determining whether
| there was any apparent deficiency in
| the State Printers official report in
accordance with the veto message re-
ferred to, and to take and include the
statements of the State Printer in our
| Investigations"
| In undertaking to make this supple
mentary report, in accordance with
your instructions, we find that there is
no method we can adopt by which an
absolutely correct result can be reached.
AS given in the message of the Gov
ernor there is an apparent deficiency
in the amounts tabulated in the official
report of the State Printer The State
| Printer, on being questioned as TO this
apparent deficiency, acknowledges that
| his report is incomplete and imperfect.
{ He explains this incompleteness by say
ing that to offset the S146 coo So dis
J bursed during the forty-seventh fiscal
year. he accounts in his printed report
as found on pages % and 30. for de-
partment printing, etc, to the amount
| of So. 70G 10, which given as q differ
ence the amount as noted in the Gov
ernors message of SOL ,293 a.
The Superintendent of State Printing
! calls our attention to the column of
disbursements on page %, aggregating
S146,O %, and states that said table
includes stock purchased and miscela-
! neouS expenses, together with depart
| ment printing, etc, but not given again
| in detail IT. his report as offsets. That
| is to say, to the sum of 1914 106 10, the
| department printing given in detail
must be added miscellaneous disburSe-
ments for repairs, insurance, perma-
nent material, salaries of foreman,
| monthly employees, miscellaneous en-
| ployes, proofreader, copyholder and
! changes during removal. Hereinafter
we give these amounts tabulated. They
are taken mainly from the table found
on page %, but for much of this data
we had to depend upon oral informa-
ton given us by the State Printer,
through his chief clerk E. S. Hadley
| From the same source we are in
| formed that the omitted portion of the
State Printers report can never be ac-
curately shown under the present sys-
| tenn, as allowances must be made for
waste in stock and waste in time, such
as the revision of bad manuscript, time
lost in waiting, and the pay of perma-
nent employees, like the general fore
man, who does not set type.
| Further, the State Printer informs US
that his report should show miscella-
neous disbursements, and the percent
age of cost outside of ACTUAL printing
prorated to each department of State
ordering work. In future he says his
reports shall be made on this plan.
| Had tabulated statements containing
those omitted parts been put in the
! State Printers report in question of
July, 1896, the discrepancies now ap-
parent would not appear.
| The State Printer informs US further
| that much of the discrepancy unac-
counted for is due to what he denotes
| 'underchargeS, as for instance,
! changes in removal is put down as
81, 136 30, when in reality it is nearly
| $1,000; and too the charges for print
! ing are put down at the actual cost of
printing regardless of the cost of light,
water, fuel, etc.
| Concerning the resolution introduced
| by Senator Seawell directing us to as
| certain whether supplies were pur-
chased during the forty-sxth fiscal
year and paid for out of the appropria-
! ton of the forty-seventh fiscal year,
we have to say that there is no way to
obtain this information from the books
examined by us, as we found and
showed in our report, already submit
ted, that no bills appeared, unless dated
in the fiscal year in which they were
paid. Mr. Hadley, the chief clerk, in
| formed us, however, that in the forty
sixth fiscal year, when it was found
1 hot f1A 81
hausted, bills in the neighborhood of
$4,000 were incurred, and the firms
furnishing them instructed not to pre-
sent them until the next fiscal year,
and that these bills were dated and
paid in the forty-seventh fiscal year,
though properly belonging in the forty
sixth fiscal year, as the goods were de-
| livered and used in that year.
| We again call your attention to the
| suggestion made in our submitted re-
port, that additional books should be
kept by the State Printer, in which ac-
counts should be kept not now shown
And here We would especially suggest
| the keeping of a stock or merchandise
account showing receipts and disburse-
ments under that head as clearly and
definitely as under any other. In other
words, it appears to us that the
books Of great institution such as the
State Printing Department is, should be
| kept upon the plan of the books of a
great mercantile firm.
The tabulation referred to herein,
showing items Of disbursement given by
the State Printer to explain the appar-
ent deficiency, is as follows:
July /. 1855. stock on hand as per
! Expended, 41th fiscal year,. I46 COO 80
On this last amount is included stock
/ purchased for the Nth fiscal year of SO :
! $40 0S.)
| Total amount to be accounted
for during 47th fiscal year $173. 7s4 So
CONTRA
! Department printing, etc, pp
zo-Z3 ACKNOWLEDGEMENTS. SSZ,25t 80
! Lithcgr>a phing. etc ............. 4 53Y 20
! Legislative printing ............ 1890 Is
General foreman, salary. 2340 90
/ Foremans assistants (D........... 7,4S3 co
Monthly employees ................. GIL 80
/ Miscellaneous employees. ....... 7421 20
Permanent material .......... G. $50 ~
Repairs. plumbing, eac.......... 504s 56
| Insurance ........... .......,.... go 20
! slar O-g ~