The Richmond Virginian. (Richmond, Va.) 1910-1920, 1911-12-07


Echool fund accounts Of the treas
urer. The examination Of this &C
count was 20 satisfactory that tn,
Board Of Supervisors authorised a,
examination Of all of tho county'e &C
counts a. Tar buck as 1909.
| There have feen requests from til,
Auditor to make special examination
| which have not as yet been made
for lack Ct time, and reou este fol
visits to vArious institutions which
ore yst to be made.
| The disbursements of the Depart
anent OF Public instruction Gurint
the period examtped, from. August /
1s0s, to Juna 30, 1910, amounts u
t3.S00.SSs.64. and are set out In de-
tail In the accountants report.
! The accounts kept in this c'.,ct
would be inc sTp'efe but for the fac
that they are urualiy supplemented
~ the accounts carrying thc sarns
items In q changed form In the Of.
| rice OF tho Second Auditor
! The two largest items, State schoo
| tax, 32,065.557.ss, and tho Iitera ~
fund. ss12.ss5.ao. are simply zap.
portioned' by tbs State School Boa I'd
| and paid out by the Secons Auditor
In this department, besides making
q new form IT accounts, some changes
CT the warrant book.
Accountant Needed,
The department was also advised
TO make and keep a complete roll 81
al benenciaries Of the school PEN
sion fund and TO revise and correct
1t constantly. In this connection the
committee desires to repeat the rec
concentration made In a former re-
port that this department ought to
have in the Office of the superintend
ent thoroughly competent, techni-
cal accountant. charged with the duty
or Keeping the accounts Of the depart
ment with all OF the county and
school district authorities. and follow
ing the school funds Of the State to
their final disbursement and settle
ment by vouchers. Some recent ex-
perience in the examination of the
school funda Of one county empha
sizes the necessity for the supervision
OF the disbursement OF the immense
sum sent out annually by the COM
monwealth for the education of the
people.
On looking into the affairs OF the
Board OF Charities and Corrections
1t was found that 1t was their habit
10 draw their appropriation in cash
in monthly instaliments. deposit II
account. to gain interest on daily bal
ances, and AZ the funds were really
needed. transfer them to their active
account on which they checked for
current expenses The amounts in
VOWED In this case were small and
the fact 10 mentioned here mainly to
illustrate the fact that there are times
when the Commemorative funds are
low, while there are departments and
institutions carrying as cash balances
in bank the cash drawn from the
treasury in advance OF any occasion
for its use. The custom. on the REG
concentration OF the State aceounta Mt.
was abandoned and the warrants OF
thls department are now drawn di-
rectly on the Auditor, without the
Intervention Of bank account. The
committee thinks this better method
should be aopted by every depart
ment OF the government
Wilson Keeps Good Books
The examination Of the accounts
OF the Highway Commissioner, well
and accurately kept. suggests the re-
iteration Of former recommended
ton that the law providing for the
distribution OF the roads funds needs
amendment. Improvement and slmplI
fication. Such amendment, In short.
omnissionsr to act within the let
ter of the law.
The exa mi nation OF the affairs Of
the Adiutant Generals Office caused
recomrn en- dation for the improve
ment OK their voucher system and
the introduction OF a new system Of
accounts conforming to the general
plan.
A review Of the affairs OF the Of
Ace OF the Secretary OF the Com
monwealth 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 =
complete set in tho once.
The sales" account Of the ONCE,
as already In \ previous report made
known. are unsatisfactory, because
there Is no way to prove them. There
10 no charge against the secretary
for publications delivered TO him for
sale, no inventory OF those left on
hand ana consequently no response
bility for the proceeds OF sales.
The accounts against old customers
runDiEg open accounts We're kept
partly on an old ledger and partly
on memorandum slips and were not
reliable. These accounts have all
been Strengthened out. but the fact
remains that nobody chargea or
keeps any account OF the publications
OF the State on sale tho year round
BY the secretary. A Recommendation
made In our former report would
cure the whole matter.
A review OF the work in the second
auditors once from October /. 1909.
to April 80. 1911. shows that bal
ance sheet from the new general
ledger gives = complete and easily
comprchended statement Of every item
OF interest IN that once. The sheet
satals aa.76b.1ol,77.,
New System q University.
A visit to the University Of VIZ.
ginia found them about to introduce
= new system Of accounts prepared by
Northern firm Of accountants. The
scheme Of accounts IL practically that
which has been introduced In nearly
all OF the State departments and In
etitutions and viii Mt into the gem
eral scheme very we'll. The funds
Of the University are invested and
held by the alumni board OF trustees.
tho Virginia Trust Company. the bur-
sar and various estates. administra-
tors, fiscal agents. otc. The bursar
handles only the revenue from the
various funds and tho current rove