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

bank account and the cash accoun
are identical. Ghe general ledge
carries the accounts necessary Il
enable the treasurer to make full ant
complete annual statements. excep
that they do not show the propert.
assets Of the institution.
| Qucetion Of Bookkeeping.
At the Eastern State Hospital thu
books are In the care Of a very com
petent and faithful officer, who ha.
| served the institution for grea
many years. The system used ie tina
| established by the State commissions
OF hospitals and the general board
| AZ In other cases, the lack Of q jour
nal Is noticeable and results in ths
absence of the very important entriei
necessary to represent the propert,
and assets or the asylum and tht
Commonwealth. The present plar
| Will probably serve the purpose st
loag as the present officer Is in charge
t but, on the advent OF anew hoax,
keeper, the committee Will insist upor
| some changes.
| At the Virginia Normal and Indus
trial Institute. at Petersburg, Va. the
| secretary receives all the revenues
| from students, entering them on his
| cash book, from which they are post
| ed to a lodged carrying tho students
| account.
The secretary makes no disburse-
ments. simply depositing his receipts
to the credit of the institution. The
States annuity does not pass through
the hands of the secretary or the
| treasurer, but goes directly to the
ri dft ~ TO-
draft drawn on the auditor and pay
able to the cashier of tho bank o!
deposit The treasurer handles no
money whatever, but checks for all OF
his disbursements upon the funds de.
posted to his credit BY the secretary
| and by the State. His checks are
drawn only on an order signed by
| the president and the secretary and
accompanied by voucher in the
shape OF an approved bill for ma
terials supplied or service rendered.
The treasurer keeps only one book
a columnized cash book.
At this institution there is an entire
absence of any wilful DETACHMENT or
injury of the property, such as Is seer
from top to bottom, and from one end
to the other, of the other great educa
tional institutions. As this institution
negro students. this peculiar fact might
well be studies by those In charge at
other places. The wilful abuse of the
property OF the State at the great edu-
cational institutions it seems might be
stopped. 1t certainly ought to be-
Room For Improvement.
The accounts OF the Virginia Mill
tary Institute are in the hands OF an
experienced and veteran officer OF the
school, who has a system Of his own
which accomplishes the purpose for
which II Is designed. but which ought
TO be changed and improved The de-
tails of the matter are preserved In
the journal of the office and Will have
the attention OF the committee.
The States annuity to the school Is
$4,000 per annum.
state cadets. say fifty of them, are
renewed or payments. which amount to
s130 per annun for each student All
cadets from Virginia. not State cadets
are relieved OF payments amounting 10
s76 per annum each.
There are about lis cadets from vir-
ginia who are not State" cadets. The
annuity. therefore, provides SEQ, 500 of
free facilities. They keep no accounts
to carry the endowment fund or the
property OF the school as a ulant
These they promise to make up and
carry hereafter
The Epileptic Colony; a new inst.tu-
ton. in Amherst county Just opposite
to the city OF Lynchburs, has its &C.
counts In the hands of a faithful ana
competent clerk. The vouchers are
Carefully and we'll arranged for review
and the system OF accounts is good
and effective. The annuity thu. only
revenue. Is $4,000. The records con-
corning the patients and the medical
work are ali that could be desired. The
institution now accommodates only
white. male patients. The accounting
system Ii that ordered by the State
hospital board.
The Virginia School for the Deaf
and Blind. at Staunton, has ali annuity
OF $4,000 for support. The accounts
are well and carefully kept as far az
they go. but the several classes of ex-
pense are not separately stated, bu,
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 vii,
require more minute division Of the
expense account so as to show tho
various items OF expense. The man
agement had not figured up the per
capita cost per snnum.
Per Capita Of Insane.
The per capita cost OF the four great
hospitals for the insane 10 SO follows:
Per Capita
Cost.
Central. Petersburg ......... Sos 90
Western. Stanton ..........., 121 90
Southwestern. Marion ...,., 1e8 90
Eastern. Williamsburg ..... 1857 90
The 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
for the Colored Deaf and Blind. found
there only a caretaker. and no special
information gained. This institution
will be again visited ana examined.
The same thing occurred at the Viz
Ginia Home and School for Girls.
located near Bon Air. that IL to say.
the managers were absent in the city.
When the accountant called to see
tho negro reformatory near Hanover
Courthouse. the superintendent waa
about to take her departure for a Jour.
ney Could learn nothing more than
that the bookS were kept In Richmond
Subsequently got statement from the
books and found that the STATE con-
tributed In one year. ending Novem-
her 40, 1910. the sum Of a15,1ee.o0. Tho
receipts from other courses during the
same period were tl.os3.0s.
The number Of inmates August, 1911,
was ala. Full details are on nle In the
committees reccrdx-
The Southwestern States Hospital at
49, -