* *
Conservative * 5 3 * '
attached to the estimate , and it is re
turned to the secretary who puts the
notes of the board in formal shape and
returns one copy to the institution , re
taining one copy in our office.
Supplemental estimates are sent up
when articles have been overlooked , or
where the supply is insufficient. Re-
estimates are required when the article
estimated for costs more than the
amount originally estimated.
Estimate blanks for purchase , to be
paid for from the general support fund ,
are printed in hi black ink , those for
special appropriations in red ink , and
those for contingent ( support ) fund on
blue paper. These are thus printed to
faciliate the work and prevent errors in
bookkeeping.
The estimates are sent in , as a rule ,
quarterly , and about two mouths before
the beginning of the quarter for which
they apply.
Schedules for Bills.
After the 10th day of November ,
February , May and August , respectively
when the estimates are all in , schedules
are made up for each institution of all
articles estimated for. These schedules
embrace about one hundred different
headings , and the articles are placed un
der the proper headings. The schedules
y are so arranged as to show the general
item number , the estimate number , and
the item number in the estimate , the
article , quality , and measure. Places are
left for the bidders to fill in the amount
after each item. These schedules are
footed for each institution. There is ,
for instance , one schedule for grocer
ies , but all items of groceries for a
single institution are under its heading ,
bidders are thus enabled to bid on all
articles in their line for one or more in
stitutions as they see fit. Attached to
these schedules are printed specifications
and dealers , wherever located , who have
made known their desire to bid are
furnished schedules.
Schedules of Bids.
When these bids have been received
at the board's office , they are carefully
gone over for the correction of errors or
ji mistakes in extensions or footings , and
if such errors are found the bidder is
notified. Then the bids are put on a
schedule , showing the name of all bid
ders on groceries , for instance , the name
of the article , the amount bid on it and
the aggregate amount of the bid on
groceries for that institution. Samples
are required of hats and caps , findings
dry goods , clothing , groceries , salt fish ,
smoked meats , and many other articles.
These are all properly arranged in rooms
. for examination.
Examination of Sehedulcs and Samples
by the Chief Executive Ofllcors.
When the quarterly meeting with the
superintendents is held and after it is
over , the several superintendents take
the schedules and examine the prices and
the samples and make a memoranda of
who , in their judgment , should be
awarded the contract
Awards.
Some superintendent and one or more
members of the board then make the
awards. The successful bidder is then
notified , and the chief executive officer
of the institution is furnished a list of
; he goods and the prices bid on each
tern. The board fixes a maximum price
on tea and coffee and awards on them are
made after a test is made of the goods.
The board also fixes the character and
quality of certain goods such as curled
tiair , rice , prunes , etc. , for all institu
tions. No goods are shipped except on
the order of the superintendent , and
then direct to the institution.
Receipt of Goods at Institution.
When the goods are received at the
institution they are checked in by the
steward and storekeeper and are entered
on the storekeeper's record , and he is
required at any time to produce the
goods or requisitions showing that they
have been properly disbursed. When
the goods are thus checked in , the stew
ard makes duplicate vouchers for the
same which are furnished to the sellers
to be verified.
Pay Rolls and Vouchers.
An officer of the institution prepares
a monthly statement or abstract of
vouchers for the preceding month which
are forwarded to the board with the pay
rolls of the institution. The pay roll is
signed in advance by any person in the
employ of the institution. The vouch
ers and pay rolls when received are
passed to a clerk who examines them ,
sees that the extensions and computa
tions are correct and all vouchers prop
erly verified ; he notes any irregularities
for the consideration of the board. They
are then passed upon by the secretary
and by him handed to the board for ap
proval. The board , if it finds errors or
mistakes , corrects them , and if any
voucher be improperly verified it is re
turned for correction. Then the secre
tary prepares certificates in triplicate
showing the name and postoffice address
of each claimant , the amount due him ,
and the fund out of which it is payable.
These are compared with the vouchers
and institution certificate and are ap
proved by the board , and one copy is
kept in this office , one copy is sent to
the auditor of state , and one to the
treasurer of state. The auditor draws
his warrant for the gross sum in favor
of the treasurer , and the latter issues
his checks and mails same to the parties
entitled thereto. The pay roll is paid in
one check , made payable to the snperiu
tendeut who pays the employees.
When the vouchers and pay rolls come
before the board the secretary attaches
thereto a slip on which is shown in red
ink the balances in the several funds ou
of which payments are to be made , to
keep constantly before the board the
fact as to whether there is a sufficient
balance in each fund to pay in full the
> ay roll and vouchers.
When a bidder has failed to furnish
goods up to the standard required by
; he specifications , but they are health-
'ul and needed for immediate use , the
nstitntion takes them , but makes a
iroper reduction in the amount of the
voucher therefor from the contract
price.
It will be observed that the board of
ontrol does not handle any money , and
the several superintendents handle none
except the $250.00 support contingent
fund , the amount of the pay roll which
they disburse , and money received from
ihe sale of products of the farm or shops
which they are required to remit
monthly to the treasurer of state.
Storekeeper and Ills Duties.
The storekeeper keeps a book on one
side of which is entered all items re
ceived , showing the invoice number , the
date , the description of the item ,
amount , cost per yard , pound , etc. , and
the total cost. On the other side he
shows all disbursements , also the num
ber of the invoice , date , article , amount ,
cost per yard , pound , etc. , and ag
gregate cost , and shows to wnat par
ticular department , the article went.
Separate account is kept of all principal
articles , and by footing the pages "re--
ceived" and "disbursed" of any article ,
at any time he can tell just what he
should have in stock. At the close of
every quarter he must take an inventory
of all stock on hand , and if the same
does not agree with his books it is ap
parent there is an error which must be
rectified. Twice a year an expert ac
countant is sent from the board's office
to check up all storekeepers. He in
voices the stock and reports shortages
or surpluses if any. If there is a short
age it must ba satisfactorily accounted
for to the board , else the storekeeper
must make it good. He lets nothing go
without a requisition properly signed by
the chief executive officer. These requi
sitions constitute his vouchers and
entitle him to credit. One copy of
every requisition is sent to the office of
the board where it is entered on the
storekeepers' record for that institution
in our office. It is to be remembered
that all financial , storekeepers' and sta
tistical books are kept in duplicate , one
copy of each being in the board's office.
We get the items of debit for the store
keepers' records kept in our office from
the vouchers , and the items of credit
from the duplicate requisitions. We
are thus enabled to keep constant tab
on the storekeeper. He alone has the
key to the storeroom and is responsible
for any goods not properly accounted
for.
The Gathering1 and Preservation of Sta
tistical Information.
At each institution is kept a statist- !
