The Vermont watchman. [volume] (Montpelier, Vt.) 1883-1911, 1904-11-24
THE VOUCHERS.

The joint committee which has
been examining the vouchers in the
auditors office has submitted it's re-
port. The committee has examined
all the vouchers and papers, approx
mately 100, 900 in number, covering
the entire biennial preiod and finds:
First, receipt for each order drawn;
second, that during the first six
months accounts of State officers, COM
mimssions, etc. for per diem expenses
were not all subscribed to under oath
according to the law, but that during
the last eighteen months oaths had
been required; third, that accounts
for personal expenses were not always
accompanied by proper vouchers. In
this connection it's the judgment of
the committee that rsceipted bills
should be required for all expendi-
lures OF this nature, except for rail-
road and steamship tickets, single
telephone and telegraph charges and
single meals fourth, that although
orders have not been drawn in excess
of the statutory limitations when
State officers, commissions and boards
have been allowed clerk hire or steno-
graphic help for specific purposes. The
committee believed the expenditures
had sometimes been excessive, this
being noticeable in accounts Of State
Board of Health, State Laboratory of
Hygiene and the Fish and Game COM
mission; fifth that sum amounting
to S25, 900 was paid in this biennial
period which properly belonged in the
period preceding, this being in addi-
tion to like amount mentioned in
the auditor's report belonging to the
cost of the administration of justice.
In connection with the State insti-
tutions, the committee found that
cash discounts were not generally ia
ken. which most business concerns
could not afford to overlook. 1t found
that regular retail prices were gener-
ally paid for supplies from local
dealers, and recommended that more
attention should be given to purchase
by wholesale. The committee also
suggested that cooperation between
the directors of the various iDstitu-
tions in the purchase of staple goods,
such as COAL sugar, tea, coffee, etc.,
might save considerable sum The
committee also found that large
number of the directors and trustees
do not give sufficient attention to the
conduct of these institutions. 1t
speaks of other facts that came to its
notice which will be made use of by
the special investigating committee.
The committee recommended that
vault be built under the auditors
Office to store the files, as there was
an accumulation of files, papers and
vouchers covering past biennial peri
dds. The committee found a great
improvement in the method of Cling
vouchers, beginning during the time
o. M. Bsber was auditor, and that
this system has been improved and
perfected by Mr. Graham at his per-
sonal expense. The committee be-
lieved that the Office at Montpelier
should be open throughout the year
and should be equipped with system
of double entry bookkeeping and in
charge of a competent accountant; al
so that stenographic assistance should
be allowed during the session of the
Legislature. The above would re
quire an increased spropriation for
this department. of So, 500. The com
mittee believed that this arrangement
would permit the auditor to devote
his time largely to auditing the sew
eral county courts. sheriff and jailer's
accounts, justice bills of cost. judges
of probate, States attorneys, city
courts, etc., and allow time to visit
the State institutions frequently.
The committee recommended also
that the appropriation year and the
fiscal year should be brought together.
The report was signed by W. A.
Laurence, chairman from the Senate,
and Linus Leavens, chairman from
the House,