The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1903-02-20
AT WESTERN
HOSPITAL
Method Of Purchasing and.
Accounting There.
SYSTEM MOST ADMIRABLE
pr. Benjamin BLACKBOARD, the Superin-
tendent, Tells in Detail Of the Plan
That is Followed Ct This
Institution.

Editor Tlmes-Dispatch:
Rr,-As the following relates to mat
ter Of public interest, I respectfully ask
Its publication In your paper, for tho In
formation Of the taxpayers and the Legis-
lature of the State.
1t Is an invarlablo rule OF the hospital
that MI monies, from whatever source re-
ceiyed. shall BIO deposited in the banks OF
Staunton to the credit of the Support
Account OF the Western State Hospital. y
The banks are required to give bonds In
double the amount on deposit at any time.
When so deposited, no money Is ever
drawn from bank except upon q check
signed by three members OF the Directory
who constitute tho Executive Committee.
CHECK DRAWN MONTHLY.
No check Is thus drawn except one. at
the beginning of each month. It Is made
payable to the Steward. and Is for such.
AMOUNT MS may be needed for the expen-
dtures Of the month.
with nothing whatever but this one check.
It's proceeds are the only money that he
is authorized to expend.
He is credited on a day book by such
payments as he may make for supplies
during tho month. For every payment 50
credited, he is required to file voucher,
showing every transaction in full. the
date, the name Of the seller, the article
purchased the quantity. the price uaid,
and the total amount OF the purchase.
ACCOUNTS AUDITED.
On or about the 9th of the following
month, the Executice Committee meets
and ADULTS the Stewards accounts for the
preceding month examining them in detail
and verifying the additions and the bal
ances. pro and con.
These vouchers are then entered on the
journal and general ledger, numbered, and
filed FOR future reference If necessary.
The Steward Is authorized to sell sun
dry articles Of hospital property. such as
hides, tallow. &C., &c. Each sale Is en-
tered on the sales book in full detail,
and at the end of the month the total of
sales is deposited In bank to the credit OF
Hospital. The sales book Is also subject
to the inspection Of the Executive Com
mittee.
The payments by pay-patients. on
board account are made directly to the
hospital, and are deposited in bank as
soon as made to the credit OF the Board
Account Of the Western State Hospital"
At the end OF each quarter they are
transferred to the credit OF the support
account of the hospital. where they be-
come subject to the ciieck Of the Execu-
1--WE COMMITTEE ulOne, as stated ABOVE.
THE ANNUAL REPORTS
!, In the annual reports statement is
.made.,nn the debit side. of all monies re-
ceived during the year, and of the sources
from which they come. On the credit
side IS statement In bulk Of the expen-
dtures on support account, trnnsporta-
tIon, &c.
rnis Is followed by a statement In fuller
detail, of the various heads under which
the money has been expended. such as
salaries. wages. fuel. &c, showing the to-
tai amount paid out under each head.
This Is followed again by a statement N
the fullest possible detail OF every sepa-
rate purchase made during the year. It
shows the name OF the seller, the article
bought the quantity, the price. and the
total amount Of the purchase. The ,pur-
pose Of this statement is to give the, tax
payer a full and detailed informat ton con-
corning the expenditures OF the money OF
the State as is possessed by the officers
of the hospital themselves. s
METHOD OF PURCHASING.
The method of purchasing is as follows:
Twice year sealed bids are advertised
for to supply dry goods. clothing, &c..
each bidder being required to furnish
samples and prices by both the Execu-
tive Committee of Directors and the
Steward.
Such supplies as are not included above
are bought by the Steward in open mar
ket, his purchases being Inspected. as al
ready stated. by the Executive Committee
at its monthly meeting.
BENZ. BLACKBOARD,
supt.