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

accounting system Is tnut orQcre1 by
tho State Hospital Board.
The Virginia School for the Deaf
and Blind. at Staunton, has an annuity
of $4,000 for support The accounts
are well and carefully kept as far as
they go. but the several classes of
expense are not separately stated, but
carried on one general account. The
only division now used Is the separa-
ton of the general expense account
from the pay roll. The committee will
require more minute division of the
various Items of expense. The man
, agement had not figured up tho per
capita cost per annum
Costs OF Insane Hospitals.
The per capita cost of the four
great hospitals for the insane is as
follows
Capita
Cost
Central, Petersburg. .s1O5
Western. Staunton. ........ l2l
Southwestern. Marion. ........ 1875
Eastern. Williamsburg ........... 1871
Tho probable cause OF this variation
has been set out in a report made to
His EXcellency. the Governor, by the
State Accountant
A visit made TO the Virginia School
there only caretaker. and no special
information gained. This Institution
Will be again visited and examined
The same thing occurred at the Vir-
ginia Home and School for Girls To-
Gated near Bon Air-that is to say
the managers were absent in the city
When the accountant called TO see
the negro reformatory. near Hanover
Courthouse, the superintendent was
\ hon lra ~ Il
journey. Could learn nothing more
than that the books were kept in Rich
mond. Subsequently got statement
from the books and found That the
State contributed In one year. ending
Soveme>. 80. 1870 the sum of ,s15,1S6.
The receipts from other sources during
| the same period were si,093.06.
| The number of inmates August, 1911,
was ia. Full details are on file In
| the committees records.
| The Southwestern State Hospital at
Marion uses the form OF accounts pre-
scribed by the General Board The
| clerk and storeksep;r is an expert
enced and faithful official, who under
| glands ihis business and keeps his
| affairs in fine shape. The Institution
| receives from the State an annuity
of $4,000, and his some revenue from
! farm sales, the pay of voluntary pa
| TO employees, transportation returned,
interest on daily balances and water
rent from the town of Marion The
disbursements are of the same general
| character as those of the other great
hospitals. The grounds ana buildings
are in the best condition.
Some Details Lacking.
At the Virginia Polytechnic Insti-
tute at Blacksburg. the cash goes
/ . bn do, ne
| treasurer. and is by him deposited in
the bank at Christiansburg. The
| money is disbursed as follows: First
there is n requlsition for the goods
| by the president; then a bill to n de-
pnrtment head, who approves 1t. 1t is
then stamped for payment. The treas
urer pays by checks signed by him
| self. The treasurer keeps columnizod
cash book, general ledger and the
| necessary details and records of the
! students There was no account raised
to carry the assets of the college in
| tho shape of real and personal prop
erty.
There was no account on the books
| against the bank of deposit, the treas
| urer relying for these particulars on
| his deposit book and check book Re-
port is made annually to the Superin-
tendent OF Public Instruction and to
the Governor. but there is no printed
report. No per capita cost estimate
has been made. They have recently
| made report of receipts and disburse-
ments for three years. An inventory
of grounds and buildings Is to be
made and the necessary accounts
raised to carry these assets, They
have been urged to prepare q state
ment OF the annual mr capita cost and
comparative state-.ent of the pro-
! portionate expenses Of the several de-
partments and the subjects OF dis
burscments. The budget for 1911 and
1912 totals $4,000. of which $4,000
| is for salaries.
Cost High mt Catawba.
| The per capita cost of the Sanitorium
at Catawbn is very high as compared
with the cost OF other State institu-
tons, being ABOUT four times the aver
age per capita cost of the four great
| State hospitals. The State Health
| Commissioner has ut times checked up
| the accounts at Catawba, but the board
has never made q forman investiga-
ton of the conduct OF the finances
OF the institution.
| The business manager makes n
monthly statement of receipts and dis
| burSementS, sustained by proper
vouchers.
Bills for supplies go to tho store
keeper, who checks and approves
them, and then to the business man
ager, who approves. and then pays
| them by check.
The system of accounts and vounch.
ers Is good and was prepared by tho
accountant with the advice and assist
ance of tho business manager, and is
agreeable to tho general plan for the
State.
| The accounts of tho State Library
Board were examined. the receipts
from October l., 1910. to July "a, 1911,
and tho disbursements from October l.
1910, to July IS, 1911. This examine
ton was desired as preliminary to
tho renewal of the official bond of the
librarian by the bonding company
which la his security. The. accounts nre
| In good shape. supported by proper