The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-12-29
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government, and that this is especially

! government, and that this is especially
true of those departments which col
lect their own revenue and dlsburse it
wit.out restraint or limit until the
funds are exhausted.
BY way of illustration, the committee
presents the following comparison:
The Auditors office. charged with
the supervision of the entire revenue
of the state, and which is supposed
tc audit the disbursements of every
department and institution under State
control, is limited TO the expenditure
OF is annual appropriation of s23,530.
while other departments supervising
single interests and collecting their
own expenses, as revenue, have for
their support the following amounts:
Bureau of Insurance. s29,75S 90
Pure Food and Dairy Depart
ment ..............- 3o,li5 %
Department of Agriculture,
eighteen months ......... 80,25S 90
And the following departments sup
ported by appropriations:
Maintenance of State Library, sl4,s50 90
State Board OF Health, ex-
pense account ........... $4,000 90
Bank Examiner and assist
ants and expenses ........ 1886 90
Corporation Commission, sal
aries and expenses. ...... 1920 90
Pay Claims by Bill.
The committee reiterates the recon-
mendation made by the former audit
ing committee, that no department;
be allowed TO draw Checks" or "or-
ders" for money upon the treasury.
based upon vouchers retained by them
and filed in their Offices. but that every
claim presented to the Auditor for pay
inent should be accompanied by a bill
of materials furnished or services rem
dered, properly audited and certified
by the responsible officers. and subject
to the scrutiny and approval of the
Auditor or his duly authorized assist
ants.
The committee recommends the en-
actment OF bill which will provide
that all receipts for money due the
State, issued by any department or OIL
only when written in duplicate upon
receipt forms registered, numbered
and issued by the Auditors Office, one
copy, the original to go to the party
to go to the Auditor
The bill should provide a penalty
for using any other form or failing to
use the prescribed form. and violation
or a felony, as the amount involved
might determine
The date for the commencement Of
the act should be far enough in the
and distribute the forms all over the
State.
This plan could be made effective
throughout the State. and would apply
departments within the capital city.
there Is no reason why all payments
should not be made directly to- the
treasury through the Auditors Office
Auditor Has No Checks.
There Is now no check in the Audi
tors office on the receipts of the sew
eral departments which collect taxes
and fees and there Is practically no
auditing Of the disbursements made
from appropriations or from the funds
collected by those departments which
collect the funds for their own sup
port. There are too many departments
practically assessing taxes, handling
the cash receipts and reporting In bulk
to the Auditor, who as he has no
check upon them. must accept the
statements rendered as correct. For
instance, the Secretary of the Conn
monwealdh, not IN any sense suppTosed
collected during the past year $4,000.
The committee earnestly recommends
greater facilities and greatly Increased
work IN the auditors office, to the end
ends for which 1t was created, and
may more and more carefully scruti-
nize the expenditures everywhere
Throughout the State government.
sufficient appropriation be made to
substitute steel furniture for all the
wooden fixtures In the office of sthee
Auditor and the Second Auditor and
AS illustrating the practical value
of the work of the committee, we men
ton the. fact that, by disputing the
ruling Of the Auditor and calling at
tention to constitutional limit, the
Accountant prevented the expenditure
of an unexpended balance of $e,64533'
and there have been other small say
ings which, though not in themselves
important, indicate. that the supervision
of the committee Is producing results
Supervise Local officers.
The State must eventually employ
competent men to visit periodically tho
the efficiency of treasurers, court clerks
and Commemorative attorneys, and
see that they are complying with the
laws With reference to the listing OF
S,yprartV- the Ha1a redemOtiOn OF