The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1911-12-07

| state Accountant was authorized to
/ inausnrate all investigation or the
| school fund accounts OF the treasurer.
! TIC examination Of this account was
80 satisfactory that the Bourd Of
supervisors authorized an examination
or all of the county's accounts as far
| back as 1902
There have been requests from the
Auditor to make special examinations
which have not as yet been made FOR
| lack of time. aud Requests for visits
TO various institutions which are yet
TO be made
! The disbursements of the Depart
ment Of Public Instruction during the
aeriod examined from August l., 1905.
to June 80 1910, amount to 1888 1864
] and are set out in detail in the ac-
! countants report.
| The accounts KEEP, in this Office
would be incomplete but for the fact
that they are usually supplemented by
the accounts carrying the same items
In changed :orm In the Office Of tho
Second Auditor.
! Need an Accountant.
| The two largest items-State school
tax. s2.os5.6576s. and the literary
fund. .2o-arc simply "appor-
TONED by the State School Board and
paid out by the Second Auditor.
In this department besides making
now form OF accounts, some changes
were suggested In the form and use
| OF the warrant book
| The department was also advised to
make and keep a complete roll OF all
oeneficiaries of the school pension
| fund and to revise and correct It CON
stanty. In this connection the com
mittee desires to repeat the recon-
I mondation made In former report
| ~ Tr,n
! the office of the superintendent thor
oughly competent. technical account
ant. charged with the duty OF keep
/ ing the accounts of the department.
/ with all of the county and school dis
| trict authorities and following tho
! school funds for the State to their final
disbursement and settlement BY vouch-
ers. Some recent experience in the
examination of the school funds Of
| one county emphasizes the necessity
| Tor the supervision OF tn. disburse-
ment of the immense sum sent ont
annually by the Commonwealth for the
| education OF the people
/ Should Not Draw Lump Sums.
On looking Into the affairs of the
Board of Charities and Corrections, 1t
! was found that 1t was their habit to
| draw their appropriation in cash in
| monthly instalments. deposit &C In bank
|
gain interest on daily balances, and
| as the funds were really needed, trans
I Ter them to their active account on
which they checked for current ex-
| penses.
The amounts involved In this case
were small. and the fact is mentioned
here mainly TO illustrate the fact that
there are times when the Common
wehlth's funds are low. while there
are departments and institutions
| carrying as cash balances In bank the
cash drawn from the treasury in ad-
vance of any occasion for its use The
| custom. on the recommendation OF the
| state Accountant, was abandoned and
| the warrants OF this department are
now drawn directly on the Auditor
without the intervention of n bank ac-
count. The committee thinks this
/ method should be adopted by every
department OF tho government
| The examination of the accounts of
| the Highway Commissioners, well and
, accurately kept. suggests the reitera-
tion OF former recommendation that
the law providing for the distribution
! of the road funds needs amendment
/ improvement and slmplication Such
| amendment. In short rs would make
| 1t possible for the commissioner to
act within the letter of tho law.
| Details OF Investigation.
| The examination of the affairs Of
! the Adjutant-General's office caused
recommendations for the Improvement
| OF their voucher system and the In
| PRODUCTION OF new system of ac-
| counts. conforming TO the general
| plan.
a review of the affairs of the office
Of the Secretary OF the Commonwealth
| disclosed some errors which had to
be corrected in order to settle to the
| end Of the term of the retiring chief
| clerk
At first sight the office would seem
, to be short of vouchers, but this is a
! seeming defect only. resulting from
! the habit of relying upon vouchers
held by the Auditor instead OF COM
| plete set in the office.
/. The sales" account of the Office as
/; already in previous report made
known, are unsatisfactory. because
there is no way to prove them. There
! Is no charge against the secretary for
| publications delivered to him for sale,
( no inventory Of those left on hand and
consequently no responsibility for the
! proceeds of sales.
/ The accounts against old customers
: running open accounts were kept
4! partly on an old ledger and partly on
! memorandum slips and were not re-
liable These accounts have all been
Strengthened out, but the fact remains
that nobody charges or keeps any ac-
count OF the publications of the State
on sale the year round by the secre-
tary. A recommendation made In our
former report would cure the whole
| matter.
A review OF the work in the Second
Auditors office from October l, 1909
| to ADril 30 1911 shows that n bal
| ance sheet from the new general
ledger gives a complete and easily
comprehended statement of every item
of interest in that office. The sheet
totals s29.755.301.77
| New Scheme at Uniyeraity.
A visit to the University of Virginia
| found, them about to Introduce A new