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

his deposit book and check book
Report is made annually to the su.
lpertntendent of Public instruction
and to the Governor. but there In nc
printed report. No per capita cosl
estimate has been made. They have
recently made a report of receipts
and disbursements for three years
An inventory OF grounds and build.
ings is to he made and the neces.
gary accounts raised to carry these
assets. They have been urged to pre-
pare a statement Of the annual pei
capita cot and a comparative state.
mont Of the proportionate expenses OF
the several departments and the sub.
1ects Of disbursements The bulge,
for 1911 and 1912 totals $4,000
Of which $4,000 Ia for salaries.
Cost Mt CatawbA.
The per capita cost OF the aana-
torfum at cAtawba IL very high. ~
compared with the cost OF other State
Institutions. being about four times
the average per capita cost OF the
four great State hospitals. The State
Health Commissioner has at times
checked up the accounts at Catawba,
but the board has never made a for
NAL investigation OF the conduct OF
the finances OF the institution
! The business manager makes a
monthly statement of receipts and
! disbursements, Sustained by proper
vouchers
/ Bills for snpplies go to the store
keeper. who checks and approves
them, and then to tho business man.
! them by check.
The system Of accounts and vouch-
/ ers Is good and was prepared by
| the accountant, with the advice and
assistance OF the business manager.
and is agreeable to the general plan
| for the State.
! The accounts OF the State Library
| Board were examined. the receipts
| from October l, 1910. to July ~,
1911. and the fsbursements from Oc-
! tober /. 1910. to July Is, 1911. This
examination WAS desired as preIimi-
nary to the renewal Of the Official
! bond of the librarian by the bonding
/ company, which Ia his security. The
accounts are in good shape, support
ed by proper vouchers. and are kept
in manner entirely satisfactory.
! Facts which have come under our
! notice induce US to recommend that
/ all OF the fro insurance OF the sew
| eral departments and Institutions OF
/ the State be placed In the hands of
some one officer or committee OF the
HON chipOW6S60 NY AGE III
! Legislature to require each institu-
ton and department OF the govern
ment to report what insurance and
I what kind is needed. and on these
! reports to place the risks on the best
! terms to be had.
! The management OF the four great
state hospitals have been notified that
! they will be required to keep ana
report separately and distinctly the
cost of maintaining the stafr and en-
! ployes as separate and distinct from
the cost OF maintaining the inmates.
On examination OF the accounts OF
the treasurer OF the Virginia Home
and Industrial School for Girls at
! Bon Air. it was found that they had
received from the State only $2.c77.
and from other sources 18.15O.9s.
and had balance on hand OF $36f.e0.
They have assets valued ut s15,695.s1.
! After several confere@ces with in
| terested citizens OF Chesterfield coun-
| ~ concerning their school funds. the
accountant advised an investigation
| OF the school fund accounts, Sub
| seQuentIy the Board Of Supervisors
authorized the State accountant to
employ an accountant to do the work.
1t was soon discovered that the coun-
ty treasurer was Indebted to the
| school fund to the amount OF ST.
| $685. OF money shown by his en-
tries. and also indebted to the amount.
| of s6.o142s OF money not OF entry,
and for sI4s OF smaller items. max
| Ing a total OF s1o,19o.44.
When these facts were reported to
the Board of Supervisors they ct once
| ordered the investigation to be ex-
tende to all Of the county accounts
as far back as 1909. At this time
the report Of the results has not been
| made. but II tho facts developed are
| OF sufficient interest they VIII be add
ed hereafter.
omcials Not Advised.
| But the examination 30 far made
| dtscioses the fact that the county
| and the district officials OF the school
| were ignorant Of the real state OF
their affairs. ~ illustrating this fact,
| two incidents Will sufYice. One school
district Of the county. with 5000 to
i,s credit In tho treasury. has unpaid
| outstanding warrants on tho treasury
amounting to $4,000. On the same
! day that the accountants reported
| $40. 10000 in the hands OF the treas
urer to the credit Of schools. Pc
tition was about to be presented to
| the board Of supervisors asking Tor
special levy to raise 100000 for
| school purposes.
| These Significant facts are men,
! toned in the hope that they will
show the necessity for the extension
| OF State aid to the counties In the
matter OF accounting and In fixing
responsibility for the public funds.
The committee desires to remark
here that the accountants aid and
| advice was collected In the Chester
| field matter ana that he did. A. far
| az the law, allowed, advance the work
| Of examination there and was able
| to report errors. which being cor
| rected, saved to the county more
! money than the entire cost OF the
auditing committees work for two
years. And the end 10 not yet There
are many more years OF work which
might be reviewed.
Recently there have been develop
| m cnts In the county Of Goochinnd,
| which show very plainly that the In
/ forests Of the Commonwealth In the
matter Of the proper listing Of de-
| linquent lands and the sale OF lands
| delinquent ana other matters bearing
! on the States revenue have been
grossly neglected.
Warning to Rockingham.
| Developments in Rockingham and
| indications at other points show very
| plainly that there II necessity for q
vigorous effort to instruct and disci-
pltne many ofiscefs who are account