In

is two to seven days, and two to five days is the average. schools, we look the children over for a week after the last case.

INSTITUTION ACCOUNTING.

Member Butler: The next paper is entitled, "Institution Accounting," by R.R.Bovey, Accountant in the office of the Board of Control of State Institutions.

Mr. Bovey: I feel this afternoon somewhat like the young preacher whose ability was below par. He was somewhat surprised to have an intelligent looking man say to him at the close of the service, “I like your preaching the best of any that I ever have heard."

Knowing that he was not rated very highly as a pulpiteer, the young man could not help saying in his bewilderment, "Well, I thank you for the compliment; but what in particular was there about my preaching that you liked?"

"The fact is, said the man, "I don't like preaching of any kind; and your preaching came about the nearest to being no preaching of any that I ever have heard and therefore I like it the best."

I want to thank the committee for the compliment in asking me to write a paper. They perhaps do not like to hear papers read.

This paper will be found on page 75.

Member Butler: This paper is one that can be discussed by everyone here. Commandant Whitehill will open the discussion.

Commandant Whitehill: I certainly enjoyed Mr. Bovey's paper. In fact in the past years since I have been at Marshalltown, most of us have enjoyed Mr. Bovey's papers. There was time when we did not enjoy them, but had no chance for discussion at that time.

At one time all shovels, were in one account from scoop shovels to fire shovels, all under the same price. Handles was another account-ax-handles to kettle cover handles, all under one price. That has all been done away with under Mr. Bovey. I do not think of anything that would come up for discussion.

I am certainly glad that the matter of estimates has been cleared up in the last year or two. Since we have done away with the old annual estimate, it has clarified the estimate situa

tion An efficient steward will keep his records, showing just what has been done so that the new estimate can be made from that record with very little trouble.

Member Butler: Those of you who have to do with accounts have an opportunity to bring up any subject or any item you would like to have discussed, where you think the matter is wrong or you think it could be improved. We would be glad to have a very general discussion on this proposition if such a discussion is necessary. If it is all right as it is, we do not need to discuss it so much.

Superintendent Stewart: Not long ago I was discussing with one of the members of the board of control, the subject of item numbers on pay roll estimates. At the present time, we will make an estimate, we will say for three non-graduate and one graduate attendant, on the receiving ward. When it happens that I can no longer obtain a graduate so we would have a nongraduate attendant on this item number, and sometimes it would be necessary to have more people on certain wards. In talking this over with a member of the board, he said he felt quite sure all that would be necessary would be to make a note as to what we were doing carrying a non-graduate for the reason that we could not obtain a graduate and that would be satisfactory. I did not know last spring that this estimate was so flexible.

Last fall I permitted a graduate nurse to go home with a female patient as a special nurse. She was not on the pay roll for six or eight months. When she came back I had a new pay roll estimate which called for a non-graduate. I had promised her the old position. Fortunately I was able to put her down as a non-graduate. The matter was not clear to me. My understanding at the present time is that you can add a footnote to the pay roll and that will probably be satisfactory.

Member McColl: In order to clarify the matter I think I was the member of the board with whom Dr. Stewart discussed the matter. I did not give that as a rule of the board. I said if you would put a footnote on the pay roll, probably the board would pass it. However it is not a rule of the board, but think it would be a sensible way to handle it.

Superintendent Mogridge: I do not know whether this is germane to the subject of accounting, and that is the two forms

of vouchers we send in in the monthly budget. Those we have paid from the contingent fund which is in the hands of the institution from which to pay checks directly and which are assigned by the treasurer back to us, and then the regular vouchers. The institution has a certain sum of money in the contingent fund. We have such a fund at Glenwood. It quite often happens we pay out from the contingent fund-within a very few dollars of the total amount we have in the fund. The vouchers are sent in to the board of control, they must be audited and checked, etc., and sometimes we do not get that money back again from the state treasurer for several weeks.

For instance we will take the October business. We paid out in October all the money we had in October fund, sent the vouchers in about the 5th of November, and about the last of November the 25th or the 28th, we get a state treasurer's check for the amount of money we have paid. But all through the early part of the month of November we are unable to take discounts. We are unable to meet any payments from the contingent fund.

We talked this over with the auditing department at various times and it has occurred to me that if contingent fund vouchers were sent in with the pay roll the first of each month, the auditing, etc., could be expedited and the amount returned to the institution in time to be effective in payment of other accounts.

That is one of the embarrassing features, we are urged to take discounts but we do not have the money. If we could get a little speedier action, we would not need to carry so much money locally.

Chairman Strief: The delay is not always in this department, many times it is upstairs.

Mr. Bovey: There is an unnecessary delay quite often, as one or two people do the work of checking, and it is not possible to get all vouchers out the first few days of the month. And at some of the institutions the contingent funds are not sufficient so that a very large contingent fund can be kept on hand at all times. The doctor's suggestion that the contingent vouchers be a separate budget to be acted on first, the same as the pay

rolls, seems to me to be a good idea and no doubt could be arranged with very little additional work.

Mr. Miller: The matter of discounts has been causing our institution a great deal of trouble. Most of our discounts are ten days. For instance goods come from the state of New York almost every day, and they do not arrive until ten or fifteen days after the ten day period. In order to take advantage of the discount ten days after date of bill, this makes the institution take the discount before receiving the goods. Many times when goods arrive, which should have been prepaid, they have our check and the goods have been sent collect. So far we have not had any trouble in getting a refund on all freight. There is a possibility of losing this freight, however. I am now having a controversy over a shipment of cod fish. This should have been a prepaid item. We took the ten day discount on the invoice amounting to 22 or 23 cents. They prepaid part of the freight, $3.50, leaving a balance due of $2.35. The goods arrived fourteen days after this ten day discount was due. We took the discount of 23 cents but we are still out the $2.35 freight.

Superintendent Mogridge: We take delivery as the date. Mr. Bovey: Wait until the arrival of the goods before paying the invoice and then take the ten day discount. There is very little complaint on freight. They expect the goods to arrive at destination before being paid for.

Superintendent Mogridge: We have never had any firm object to the taking of discount on delivery of the goods.

Superintendent Treat: You can solve many merchandise problems by sending a blanket order to Dr. Voldeng for that government stuff.

Member Butler: We all understand that Dr. Voldeng has taken the position that he cannot spare any more of that. Is there anything else to be taken up before adjournment.

Commandant Whitehill: While on the subject of army stuff, must we have some authority to dispose of any of that? If we have a chance to sell. We have a wagon which we cannot use. It has one kind of running gears, and another kind of a body, they do not fit.

Superintendent Mogridge: One thing that has occurred

to me. Certain reports will be needed from each institution in connection with the meeting of the legislature which is pending, and Mr. Bovey perhaps has that in mind to do. But if he could send to each of the institutions a list of the questions and statements, financial inventories and other things, it would perhaps help us out a little. New people sometimes forget the things that should be sent to us on the eve of the legislature.

Another matter should be taken up before we adjourn. I take the liberty of saying that there is going to be absent from our meetings, one who has been with us for a number of years, presiding over the institution at Rockwell City. Personally, I want to just say that I have thoroughly enjoyed the association with Dr. Beach, and I know we all have. I just hardly know what to say except to express regrets that the doctor is leaving the State of Iowa, her native state. I am sure that from her new home and the new duties in Minnesota, she will often look back towards Iowa, towards Des Moines to these meetings, which she has graced with her presence, giving us the benefit of her experiences and wisdom she has gained from those experiences, and we wish her God speed in this new adventure.

Chairman Strief: I wish to say a word in connection with the remarks made by Dr. Mogridge. As a member of the board, and the other members feel likewise, we regret very much that she is severing her connection with the Rockwell City institution and I know the doctor will remember her earlier experiences there, in some of which I participated to a certain extent. Wading around in the mud, with or without rubber boots when the grounds were being put into shape. We had an open tunnel about three quarters of a mile in length that we had to fill up. The buildings had stood there one winter, became very damp, full of frost, and the paint all fell off. And various other little problems, I hope you won't experience in your new home in Minnesota.

Superintendent Beach: I appreciate all that has been said. It is with regret that I am leaving the State of Iowa. In every respect the association has been very pleasant with the superintendents and the board. I am leaving only because I feel I am going to a bigger job. I shall always be interested in the work of the Iowa institutions.