4 Conservative *
THE HOARD OF CONTROL OF IOWA.
EniTOU OP THE CONSEUVATIVE.
lu accordance with yonr request , I
present some facts in relation to the
organization , powers , and duties of this
board aud the results attained in the
practical operation of the law since this
board took charge of the institutions
two and one-half years ago.
To fully understand what follows , I
should state that prior to July 1st , 1898 ,
all of our state institutions for the care
of the dependent , defective , and delin
quent classes were governed by boards
of trustees , there being a separate board
for each institution , except in case of the
Industrial Schools where one board had
charge of the school for boys and also
that for girls. The penitentiaries were
under the immediate supervision of the
governor of the state.
These boards of trustees were elected
from time to time by the legislature ,
having been first selected by the caucus
of the party in power. Usually a min
ority of the membership of these boards
was made up from persons belonging to
the party not in power. Generally one
member of the board of trustees was
selected from the town or city where
the institution was located , the other
members were selected from the state
at large.
For many years various public men
of the state had advocated a change in
the system and the placing of all of the
institutions under the control of one
central board. The special session of
the Twenty-Sixth General Assembly
adopted resolutions , providing for an
investigation of state institutions.
Legislative Investigation.
A committee composed of two republi
cans and one democrat was appointed to
make the investigation , which took
several months to complete. Among
other things it was found that no two
institutions followed the same plan as
to expenditures , or as to keeping their
records. It was found that in many
cases expenditures had been made which
were not authorized by law ; that in
some cases bills for supplies were
paid for without being audited by the
board of trustees or any of its members ;
that in some cases discrimination was
made in favor of certain houses in the
purchase of supplies ; that supplies were
often purchased without competition ;
that funds appropriated for a specific
purpose had been used for other
purposes ; that at several institutions the
system of bookkeeping was primitive and
defective ; that the trustees visited the
institution only occasionally and gave
little or no attention to the expenditure
of funds ; that superintendents of like
institutions received different compen
sation for like service , and the same was
true as to subordinate officials and em
ployees. These ani many other facts
were elicited during the investigation.
The result was a recommendation for
. . .
- ; , fi.
the establishment of a central board to
control all of the institutions and this
reconimen'datiou was given effect by the
passage of what is commonly known as
The Board of Control law , an epitome
of which was given in THE CONSERVA
TIVE of recent date.
We now have in effect , civil -ervice
as to appointments to places in the insti
tutions. The theory of the law is that
the chief executive officer of the institu
tion is responsible to the board , and all
of his subordinates are responsible to
him. No influence , political or other
wise , can aid in securing the appoint
ment or removal of an officer or em
ployee of an institution. Capability and
efficiency in service are the only tests
and so long as the subordinate officer or
employee of an institution can satisfy
his chief in these respects , so long is he
secure in his position. The effect of
this system has been excellent. The
efficiency of under officers and em
ployees has improved in a marked degree
and the baneful influence of politics has
been entirely eliminated. In other
words , business principles have been ap
plied in all the departments of institu
tion service.
The System of Financial Accounting1.
The law enjoined upon the board the
duty of prescribing the forms of records ,
blanks and accounts , and contemplated ,
so far as practicable , that such books
should be uniform in the several insti
tutions. Under the old system there
were about as many different systems of
keeping financial account books as there
were institutions. Now the financial
accounts are kept in the same manner at
all institutions and duplicate books are
kept in the office of the board. No
individual accounts are kept. No day
book proper is kept. The vouchers
which are made in duplicate are kept ,
one copy at the institution and one copy
at the office of the board. These are
bound and constitute the day book.
We keep accounts with the state , with
the institutions , withall _ appropriations
general and special , and a separate
account with each item of a special ap
propriation.
A separate set of books is kept for
each institution. Monthly trial balances
are made in the board's office and a
copy transmitted to each institution
bookkeeper so that mistakes are easily
discovered. With this trial balance is
also sent a classification sheet showing
how the several vouchers have been
classified in this office , and the institution
bookkeeper corrects any error he may
have made in the classification of ex
penditures.
This simple system of bookkeeping has
given great satisfaction , and the result
is that the journal entries of the largest
institution we have , containing about
twelve hundred persons , cover only
eighty pages and fully represent the
business of the institution for two and a
half years. The system is such that a
mistake is well nigh impossible , and if
made it is soon discovered arid corrected.
The Sj'Htcm of Purchasing and Disburs
ing Supplies.
Anyone having had much to do with
public institutions knows that one great
point in their management is to stop
leaks , thefts , and waste in supplies pur
chased. If supplies are purchased in
the best and most economical way , and
their disbursement is carefully looked
after , much money will be saved to the
tax payer while at the same time the care
afforded inmates is kept up to a high
standard. This subject is very import
ant and I shall consider it under the
following sub-divisions :
1. Estimates.
2. Schedules for bids.
3. Schedules of bids.
4. Examination of schedules and
samples by the chief executive officers.
5. Awards.
6. Heceipt of goods at institution.
7. Pay rolls and vouchers.
8. Storekeeper and his duties.
Estimates.
Everything purchased and paid for
must be credited to the institution under
some one of the classifications hereto
fore named. Nothing can be purchased
for an institution unless it has been first
estimated for and the estimate agproved
by this board and the purchase ordered.
The only exception to the above is that
we keep in the hands of the head of
each institution a fund not exceeding
$250.00 which may be used by him in
emergencies specified in the statute , and
for which no estimate need be made ,
but a report of the expenditures out of
such fund must be made every month
with reasons for such expenditures.
These estimates are arranged in ac
cordance with the classified list of ac
counts. They show an item number
running consecutively through that
particular classification of the estimate.
Each item shows what is wanted , the
amount , kind , value per yard , or pound ,
or as the case may bo , and the aggre
gate amount. These items are arranged
also under the sub-divisions of the classi
fication. After the estimates are
finished ( they are made in duplicate ) ,
they are sent to this board and may be
approved , rejected , or modified , as the
board may deem proper. When they
reach the office of the board they are
passed by the secretary to the estimate
clerk , and she examines them carefully ,
notes whether the descriptions are cor
rect and definite , corrects errors in the
extensions , footings and classification ,
and attaches a memoranda slip with
notes for the information of the board.
They are then examined by the secretary
and passed to the board where they are
examined , modified , disallowed , or ap
proved as the case may be. A memo
randum of its action is made on a sheet