The Dawson news. (Dawson, Ga.) 1889-current, 1916-07-05

ment. The receipts and disburse
ments for this department, we under
stand from Mr. Worsham, were hand
led through his personal account, VIZ
E. L. Worsham.
"Our examination of this depart
ment shows that on Dec. 81, 1919
there was an uneXpended cash bal
ance on hand of $14, 1858, whereas
the bank account of E. L. Worsham
shows a net balance of but S49.77.
On Jan. /, 1914, the books of this
department showed a cash balance,
called unexpended appropriations, OF
$5,994.01. Upon investigation we
| find that the cash balance at that
time should have been $10,624.30
On that date the net cash in bank to
the credit Of E. L. Worsham was but
$1,017.13.
"To determine the amount of cash
| on hand Jan. /, 1914, we charged this
department with all the Withdrawals
from the treasury and credited ii
with all disbursements from the time
Mr.. Worsham became connected with
it in 1907.
"Attention is called to the amount
spent for publicity, the advisability
of which is questioned.
eve understand the cotton seed
purchased by this department is dis
tributed free. This item amounts to
about $4,000.
each item of expenditure for
travel should be supported by vouch-
ers and should be approved before
payment. Mileage rates only should
be paid and allowed for railroad
fares.
eve regret to report the books and
accounts in this Office have been in
efficiently kept. No addition in cash
book had been made, the bank ac-
count had not been reconciled, and
many distributions of disbursements
were enormously made.
''The condition of this department
indicates the Importance of so con-
shutting the accounting of the state
that a current auditing of its trans
actions will be had.
Spy request of the board of ento-
mology we have brought the audit
of this department up to June 20,
III 10 Jul PlCdoOI w LCPOA
that on that date all funds due the
state were found on hand. The bank
account of this department is now
being kept in the name Of the state.
On the geological department: "A
careful checking of this department
verified the balances as shown. How
ever, the books and accounts are
cumbersome and should be modern
lied"
On the game and fish department
the report says the receipts and dis
bursements were proper, but the sys.
TEN of bookkeeping should be i'm
proved.
On the board of health the report
says "the books of the board OF
health have been kept in a first class
manner" but they should be simpli
fed and should give fuller analysis
of accounts.
Outside State Institutions.
The state tuberculosis sanitarium
is commended for havings it's books
and accounts audited annually.
On the Georgia Academy for the
Blind attention is called to the ex
penditure for salaries and wages Of
this institution, which amount to full
| ly half the annual appropriation
and the report says the facilities viii
accommodate many more patient
than are cared for.
On the Georgia school for the deal
/ it is shown that the salary of the
treasurer is $500 year, and ''as th(
/ L. - - L l5.-r
to handle state funds without com
pensation we believe this salary is ar
unnecessary one. Our remarks re
garding treasurer's salary Of this in
stitution apply to other institution:
of the estate as we'll" The account
! ing practices of the school, it i:
charged, are improper and very
cumbersome" 1t is shown tina
proper vouchers were found for al
| disbursements.
On the Georgia state sanitariun
the report says: "The books of the
sanitarium have been accurately KEEP
and should reflect credit upon thost
in charge. Proper vouchers wer,
found for all disbursements" TIL
storekeepers' accounts should be i'm
proved, the general book work coult
be improved and simplifed, and
checking system should be installe,
for all purchases, this latter beinI
held as the vital defect of the sys
TEN.
Prison Commission Commended.
The prison commission is commend
for its modern method of bookkeep
ing at the Office in Atlanta and at tn
state farm. 1t is recommended tina
purchases made for this department
should be through the state centra
purchasing agency, which the audito
recommends.
The pension department checke
correctly all its receipts and dis
bursements, but where pensions ar
refunded to the commissioner the re
port holds they should be made paya
BILE instead to the state treasury.
The accounting methods, it is hello
should be improved.
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