The Arizona copper camp. [volume] (Ray, Ariz.) 1910-1920, 1918-03-23

published some figures which showed
IN part the amount Of unpaid debts
due from various institutions on &C
count of correspondence in connec-
ton with those institutions for the
year ending June 80, 1917. That is,
over-expenditures in the shape of pur-
chases made during that period, and
not paid for out of the funds appro-
PLATED for the year. Purchases which
remained unpaid after the total ap-
preparations for the year then ending,
had been used up.
For Illustration, there was an over
hang account amount of $30,390.24 at
the state prison. This amount has
since been paid. The effect of its
payment appears when the total ap-
preparation for maintenance of the
prison, $4,000 for the year 1917-191S,
reduced by this $3O,39O.24 of over
hang accounts, left only little over
$4,000 available out of that appro-
priation for the actual maintenance of
the prison for the current year. Again,
for further illustration, a hangover
balance OF. over $1O,342 existed in con-
nection with the state industrial
school. The appropriation for main
tenance of that school for the year
now passing was the sum of $4,000.
After paying the old bills of the pre-
ceding year, a balance of less than
$4,000 remained to run the state in
dustrial school for full year.
With funds at low ebb in both
these institutions, during the prior
year 1916-1917, the ordinary stock of
supplies was more than usually de-
pleted, thus leaving the real situation
one in which old bills and low com
missary reserve, necessarily drew
heavily upon the appropriation for
new year, that year now passing.
Six months of that year expired De-
cember 81, 1917. On that date the
actual balance in the total annual ap-
preparations for the two institutions
named was, balance in prison fund
only $24,44960, balance in industrial
school fund, only $2,82721. Assum-
ing that it would be possible to pro-
rate the expenses of maintaining
these institutions on a semi-yearly
basis, that one-half>of the total appro-
priations be used in the first half
year, and the remainder reserved for
use during the half year yet to pass,
$47,500 would be the amount proper
to consider in connection with prison
maintenance, and $17,500 the amount
to be considered in connection with
industrial school maintenance. But
when it was necessary to pay out over
$4,000 for over-hanging bills against
the prison fund, there remained only
$17,5OO for the expenses of maintain
ing that institution during that first
half year; and when it was necessary
to pay over-hanging bills amounting
to over $4,000 against the industrial
school maintenance fund, only $500
remained to pay it's bills during the
first six months of the year. That
six months which in each instance ex-
stance expired December 81, 1917.
Whatever the present situation may
be respecting the real state of bal
ances in those two maintenance funds,
that situation has been produced by,
and is almost entirely due to, the fact
of those old unpaid and over-hanging
last years bills.
In fact, having carried on the insti-
tutions for six months, it is surpris-
ing that even $24,449 remains to the
credit of the prison fund, or that a
balance of $4,000 remained in TIE
maintenance fund of the industrial
school. Surprising it is when not only
the old accounts paid have been con-
sidered, and the increased cost of
current supplies is also considered.
This magazine has consistently adj
vocated a policy of combining the
amount of expenditures and debts in
Cured in any years within the limits
of the appropriations for that year.
Has advocated such a system of pub
lie accounting as would show the real
state of funds supplies on hand, and
supplies needed, each year separate
and distinct from every other year.
Had this policy as to expenditures
and creating of liability been applied
in the past, and had it been applied
in connection with the system of &C
counts mentioned and advised, not
only would the Legislature have been
advised as to the real needs and
amount of funds needed, but these in
stitutions, or any institution, would