Milford chronicle., 1931-01-16

30
volying State departments. A gov
ernor has neither the time; the help
nor the machinery necessary for
proper auditing of accounts sent to.
him for his approval. His approval
of numerous. vouchers which come
to him during a month is a matter
of form and no audit which is a
matter of form is worthy of the
name.'
All laws which provide for the ex-l
penditure accounts of, any depart
ment, to be presented to- the cover
nor for his approval and signature,
should be repealed; with the excep-
tion, of course, of those expendi-
lures which apply purely to the ex-
ecutixe office. ~.
Accountants Survey
Through the generosity of Mr.. P. :
S. dupont, who supplied S12,5S2.89
for the purpose, a survey of the
States fiscal and business methods I
was made last year, and since then :
standardized cost accounting sys-
tenn placed in four institutions. The
work was done by w. B. Richards
and Company, of New York City,
whose report has been printed for
your information and that you may
better judge of its value.
The new accounting system i'll the
several institutions will, 1 believe,
prove beneficial and it's worth to the
heads has been attested to
in letters l have had from two of
them.
Allow me to respectfully request
that you authorize the state treasur-
er to reimburse Mr.. DUPONT by the
he has advanced for the
work that Richards and Company
we're directe dto undertake.
The question of assisting other
State institutions to acquire a mod
ern method of keeping cost sheets c
S matter / submit to your judg- t
nent. One important requisite to il
he success of the system, even a
where the method is now operating, +
$ that there should be an assistant t
o the auditor whose duty would be p
0 follow up the preparation of the fl
reports and to audit them ii
S they are received. p
Supplementary Appropriations n
I respectfully ask that you do not y y
end to me for executive approval, ~
ny so termed supplementary apprO- -.
ration bills for repairs to govern q
tent property or new State build =
lgs, unless they provide that the !,
Ionies authorized are payable only ~
hen due, upon warrants to the ~
ate treasurer In this way the =
tate will be insured against loss of O. g.
lterest to accrue on such sums, ~ ~
ON the date of authorization until ~,
eeded in payment of work done. -.
Annual Reports n,
Without exception the more i'm te
)rtant State departments and in al
itutiOns regularly publish annual tn
ports of their activities, which as hi
licial records are invaluable. Other tel
Dending agencies only prepare SC
ennial report, while some seem to wi
How no fixed rule and may or may on
It be heard from. wi
AlVl Z 10 q ldCh VI ullllOI llllLy Ill
e matter of submittin gthese Off
al documents that ought to be cor ~,
cted by an act requiring all burA wt
us institutions, agencies and So 1e,
,ties, receiving pecuniary aid an
I'm the State, to prepare and pub ex,
h each year an account of their tbi
tivities, at least one copy of which lea
'uld be delivered to the State Ii int
arian and one to the governor. wh
Auditors Report pa,
take this opportunity to official for
thank the State auditor and his sch
1f1cient deputy for the excellent an
received from their Of pat
: i'll the past two years, and to if
nmend them for the splendid I'M inc
)vement that has been made in
structure of the auditors annual 7
,ort. / do not know of any State ext
It has now a more comprehensive ma
better arranged financial report 757
n Delaware. stat