X fi. c FORMS AND SUGGESTIONS FOR KEEPING INSTITUTION ACCOUNTS. INTRODUCTION. > Before proceeding to discuss the proper mode of keeping the accounts of public institutions of a benevolent, educational or penal character, it may be of service to define briefly the relations which the state institutions of Illinois bear to the people. The second section of an act to regulate the state charitable institutions and the state reform school, approved April 15, 1875, declares that the trustees of each of the said institutions shall be a body corporate and politic for certain purposes, namely : “to re- 0etrv 7 hold, use and convey, or disburse moneys and other property, real and personal, in the name of said corporations, but in trust and for the use and by the authority of the state of Illinois.” This section also provides “that the general assembly shall have power at any time to amend, alter, revoke or annul the grant of corporate po’W&rs herein contained, or heretofore expressed, in any and all charters previously granted to any of said institutions.” The language of this section is an unequivocal declaration of pro- prietorship in and sovereignty over the state institutions. They belong to the people of the state ; they were created for their ben- The trustees and other officers are simply the agents of the ^^^■^eopje for accomplishing certain specified ends ; and the state re- ■perves to itself the right of dissolving these corporations, whenever, in ■the"' judgment of the people, they cease to subserve the purpose of ■their creation, or the necessity for them no longer exists. [ .Since these institutions are not established for the purpose of ■making money, and are neither productive nor speculative in their ^^Bnature, they are sustained, for the most part, by appropriations ■directly made from the state treasury. In some states a different ■system prevails, where a charge is made by the state for board, ■tuition or treatment, and collected from private individuals and from ! ■counties or towns — that is, from lesser municipal corporations. In ■Illinois, on the other hand, the state institutions are free to all the ^^^»eople of the state. No charge is made, even against private indi- viduals, for the benefits received from them. In every sense, there- fore, the institutions are immediately responsible to the people of ■he state, in their corporate capacity. H A trust like this is doubly sacred, because, in addition to the ■anctity which attaches to all fiduciary relations, it is administered ■n the name of charity. To charity is equally applicable the apos- froplie of Madame Roland to liberty: “0! Liberty, what crimes lave been perpetrated in thy name ! ” The negligent or corrupt 2 discharge of a charitable trust is not only a violation of confidence, hut a blow at that sentiment of benevolence in the human breast, without which society could not exist. Accordingly, it is both the right and the duty of the state to throw around the administration of public charity every possible safeguard; but of all the motives which tend to hold men to a strict performance of their duty, none is so powerful as a strong sense of accountability. In order to cre- ate and keep alive this sense, all the agents entrusted with this high responsibility must be frequently and thoroughly called to account. It is further evident that the state must appoint or detail some officer especially charged with the execution of this function. It is in the highest degree improbable that an incompetent or corrupt agent will, of his own accord, make such a report to the legislature and to the people represented in the general assembly, as will fur- nish the evidence of his incapacity or want of integrity. Eveh the reports made by an honest man, anxious to do his whole "duty, may be so imperfect, in consequence of the natural indulgence of human indolence, or of his want of appreciation of the relative import- ance of the items of information desired by the people, as to fur- nish little insight into the real character of his administration pf the affairs of the institution under his charge. For the purpose df securing the desired accountability, the state of Illinois has estab- lished a board of public charities, to which the state instituting - must make stated reports and submit all their accounts for examin- ation and verification. Since the state board is not to account, but to be accounted to, it has been granted no executive power, so that' it has no executive responsibility ; but it has the right, and it is its_ - duty, to visit and inspect the state institutions, their premises, property, inmates, books and papers ; to examine their officers. 4 > need be, under oath ; to inquire into all their methods of transact- ing their business; to satisfy itself as to the character and extent of the results accomplished; and to express its opinion to the general assembly upon all matters connected with the administra- tion of their affairs freely and without reserve. Institutions which possess powers to expend public moneys ^ responsible first of all in a financial sense. The public, perhaps, attaches an undue importance to this kind of responsibility — that is to say, the cost of an institution is not, in fact, of equal importance with its usefulness; and the real fundamental question concerning it is, how far does it accomplish its purpose? what actual benefits do the people receive from its establishment? But undoubtedly, the people feel with reason that financial success is an indispens- able element of success in a larger sense. They apply this practical test to the management of every public institution, and the institu- tion which cannot stand the test loses ground in the public confidence. This board, therefore, has directed its attention primarily to the financial management of the public institutions subject to its super- vision, believing that improvement in this respect would secure as its natural sequence a corresponding improvement in general efficiency and usefulness. The act to regulate the state institutions, enacted, in 1875, at the suggestion of the state board, was a great step in advance, but much still remains to be done. The accounts 3 of the institutions, although better kept than formerly, are still far from perfect, and the board, desiring to complete the reform which it has inaugurated, has caused the preparation of the following manual of business for the use of the trustees and officers of the institutions under its direction. It seems scarcely necessary to present any form of argument to prove what is almost self-evident, namely, that an institution called to account must furnish a statement of its affairs in a form satis- factory to the authority to which the’ law requires it to make account ; and that where a number of concerns are responsible to one and the same authority, it is of the utmost importance that the forms of statements should correspond as nearly as may be practicable. But in order to uniform statements, uniform records are essential. Hence, this board, having already secured substantial uniformity of statement, now undertakes to suggest a uniform sys- tem of book-keeping, to the end that comparisons between the institutions may be more easily made, and that the result of such comparisons may be more manifestly equitable. A further end wffiich the board has in view is to secure the adoption of such a system of book-keeping as will furnish a complete record of all the internal relations of the state institutions, such as is not furnished by any set of books now kept by any of them. It has also a pro- found sense of the importance of having the methods of book-keep- ing in use in our institutions conform to those adopted by all great mercantile establishments everywhere, so that they will be perfectly intelligible to experts, and that no errors can creep into them with- out being discovered. It may be confidently asserted that such a result is impossible without the introduction of the system of double entry. There are two objections which may be urged against the pro- posed improvement. First, that the clerks employed by the insti- tutions are not acquainted with the systenl of double entry; and, second, that the records proposed are too complicated and involve too much labor, which is another word for expense. The answer to both is very simple. A clerk who is not already familiar with the science of book-keeping can easily master it by the careful study of any good elementary treatise on the subject. If not, he is incom- petent for his position. On the other hand, if good, thorough book- keeping is essential to financial success in the conduct of an enterprise which has for its sole object the making of money, it must be equally advantageous in the management of an institution, whose principal object is to save money. If the extra cost pays in the one instance, it will in the other also. Since a state institution derives its income and support from the state, and the cost of making records is paid by the state, the state has certainly the right to prescribe the form of record to be kept, and the institution is under obligation to employ the extra help required, if necessary. But all experience demonstrates the truth of the proposition that books which are properly kept involve less labor than where an accountant does not understand his business. A book-keeper should properly be an assistant to the business manager of the institution by whatever title he may be called, steward or clerk, and the book-keeper should have no duties to perform which will interfere with the discharge of his immediate function. 4 To what has been said, we may add that a perfect system of accounts is an aid to the superintendent of an institution, and a protection. It aids him, by enabling him to understand more clearly wherein lies the secret of his success or failure as a financial manager, and to ascertain not only the relative cost of the several departments of his business, but the comparative efficiency and pecuniary value of his employes. It protects him, because it renders it possible for him to show, first, that his management has been honest; and, second, that it has been economical. A former gov- ernor of this state once made the wise remark, that “for every man in public life two things are of the utmost importance : first, that he should do right ; and, second, that he should appear to do right. The appearance of wrong-doing may be as injurious to the man himself, and to the interest which he is set to defend, as if a wrong had actually been perpetrated.” I. BOOKS TO BE KEPT. The books essential to be provided, in order to keep accounts according to the system here proposed, are as follows : First, to be kept by the clerk: 1. A journal day-book. 2. Book of receipts. 8. Book of orders. 4. General ledger. 5. Individual ledger, containing accounts with inmates. 6. County ledger. 7. Clothing day-book ; containing charges against inmates and hospital, for clothing, bedding, etc. 4 8. Statement book. Second, to be kept by the storekeeper: 1. Invoice book. 2. Journal. 8. Classification ledger. 4. Department ledger. Journal Day-book. Form No. 1 of the forms appended below represents the journal, which is designed to be a book of original entry, upon which all transactions, of every kind, are to be recorded, in proper form for posting to the ledger, at the time when they occur, or when reported to the clerk by the storekeeper or by any other person authorized to transact business for the institution. But the cash receipts and orders drawn on the treasurer of the institution need not be entered upon the journal, if the book of receipts and book -of orders are kept, which are designed to take the place of the journal to that extent. The entries upon the journal, as printed, illustrate the proper mode of opening a set of books, by crediting the “State of Illinois, (which is the proprietor), with the amount of the inventory. 5 On page one of the journal several parties have been credited with the amount of invoices furnished the institution for the entire quarter, and the store debited with the total amount. This entry was made to avoid making any more entries than are necessary to illustrate the point in question. In an actual set of books, however, the book-keeper will enter upon his journal the amount of each in- voice received to the credit of the party furnishing the same, and debit the store with the amount of invoices received during the day. In the case of some of the smaller institutions, or at particular pe- riods when the purchases are small, it may not be necessary to> enter up these invoices more than once a week. The journal will contain a record of all transactions of every de- scription, with the following exceptions, namely: the cash receipts of the institution, and the list of orders drawn in payment of ac- counts rendered. These will be entered upon subsidiary books, namely: a book of receipts and a book of orders. Book of Receipts. The book of receipts (Form No. 2) is a record of all moneys re- ceived by the institution, either from the’ state treasury or any other source. The only explanation of this form which seems to be neces- sary relates to the manner of posting and the reference to the ledger folios. It is supposed that each item received will be credited at once to the account upon which it is received, and the column “ledger, folio” will show the page on which such credit is entered. These accounts may be credited on one of three ledgers — the general ledger, the county ledger, or the individual ledger, as the case may be. One column will answer for the page of all these post- ings, since the account itself will show, by inspection, on which ledger the credit should properly be given. In order to com- plete the posting, however, these accounts must be entered as debits to the treasurer of the institution ; but this need not be done until the end of the quarter, when the entries to be made will correspond to the footings of the several columns respectively. In order to show the folio of the general ledger on which the debits are to be made, it will be necessary to bring these footings down in the right hand column, and enter the page in the column “ledger folio,” as shown in the form. The receipts from miscellaneous sources are debited on folio seven, because these are regarded as part of the ordi- nary expense appropriation. The receipts on account of special appro- priations will go to the folios set apart for these funds in the ledger. Moneys received on account of a county or inmate, for clothing fur- nished, will be credited upon the folio set apart in the county or individual ledger, as the case may be ; but the total amount received from counties or individuals during the quarter will be debited to the treasurer under ordinary expense fund. The plan of numbering receipts in consecutive order, and plac- ing them on file, the same as vonchers, is a good one, and is re- quired by law in th& public institutions of the state of Michigan. Whenever the treasurer of an institution receives any money, from 6 whatever source, he not only returns a receipt to the party from whom received, but places a duplicate receipt on file in tiie office of the institution; and at stated periods an abstract and the triplicate receipts are transmitted to the auditor general. Book of Orders. The book of orders (Form No. 8) is a register of all orders drawn upon the treasurer of the institution, and exhibits the' dates of issue, the numbers, the titles and folios of the accounts to which the orders are charged, and the funds against which they are drawn. At the end of the quarter, the footings of the several columns are credited, as shown, to the title “Orders” upon the general ledger. Ge?ieral Ledger. The general ledger (Form No. 4) does not differ from ledgers in common use. The printed entries represent the transactions, posted from the journal and from the book of receipts and book of orders. For the form of balance sheet, taken from the ledger, see Form No. 5. Individual Ledger. A separate ledger (Form No. 6) is required for the keeping of the accounts with individual inmates. An account is opened with each inmate, by name, giving also the name and address of the security, whether an individual or a county, as shown. These accounts are made out at stated intervals, usually once in six months, and presented to the parties liable for their payment. County Ledger. At the time when bills are made out, as just stated, all accounts against individuals, which are properly chargeable to any county, are closed on the individual ledger, and the amounts transferred to the account of such county on the county ledger. This is shown in Form No. 7. Clothing Day-hook. The clothing day-book (Form No. 8) is a book peculiar to institu- tions, and requires a little explanation. It is a book of original entry, and' the items contained in it, which are chargeable to indi- viduals, are posted from this book to the individual ledger. It also contains an account of articles furnished from the clothing and sewing-rooms for the use of the institution. In the first column are entered the amounts charged to individual inmates ; in the second column, the amounts charged to the insti- tution; the third and fourth columns show both the debits and credits of the sewing and clothing rooms, respectively ; and the fifth column is a memorandum of the amount charged over and above actual cost of the articles, to cover the expense of freight, handling, manufacturing, etc. 7 This book is written up, by the book-keeper, from memoranda furnished him, day by day, by the matron in charge of the sewing- rootn, .and the supervisor in charge of the clothing-room. Statement-book. The statement-book (Form No. 9) is a record, in convenient form for reference and comparison, of the condition and movement of all active accounts on the general ledger, during each quarter-year. The headings of the columns sufficiently indicate its character and purpose. It is, in effect, a fuller balance-sheet, but differs from an ordinary balance-sheet, nofTTmly in form, but in the fulness of de- tail in which the business of the institution is set forth and ex- plained. Invoice-book. The invoice-book, kept by the storekeeper, is in the usual form of such books, except that it will be found convenient to have two additional columns for figures ruled to the right of each page. This admits of making a copy of the invoice, as received, in the first two columns, and also of [ extending the altered amounts, for classifica- tion, where discounts are made and deducted from the individual items, instead of from the footing. No example is furnished, be- cause, with this explanation, none is necessary. Storekeeper's Journal. The form of the journal to be kept by the storekeeper is the same as that in general book-keeping. An example of the character of the entries is presented in Form No. 10. Classification Ledger. The classification • ledger (Form No. 11) is a record, in which a separate account is opened with every description of article named in the journal, showing both the amount and value of every article received and issued by the storekeeper. Department Ledger. The department ledger (Form No, 12) is designed to exhibit the cost of each department of the institution, separately. The total cost of the departments will, of course, be equal to the amount of the issues, as shown on the classification ledger. Note. [These two ledgers are, in fact, one ledger, and are only separated because of the different character of the entries to be made, and the dissimilarity in ruling thus rendered necessary. An account entitled “Institution” (see Form No. 18) is opened on the department ledger, which is credited with the amounts of all 8 invoices received, and debited, when the department accounts are closed, with the amounts issued to the several depaartments. The balance, under this title, represents the amount of- stores on, hand; in the possession of the storekeeper.] Subsidiary Books. In addition to the books above described, any other books may be kept, -which may be found necessary or convenient. It is probably desirable, for instance, to have a blotter for each head of a depart- ment, such as the matron, farmer, butcher, etc., for the record of transactions occurring in each, to be subsequently reported to the book-keeper and entered upon the journal. Among the subsidiary books to be provided is a time-book, in which to enter the amounts due each month for personal services rendered. A description of the proper form is as follows : the columns ruled should show (1) the names of all officers and employes, (2) the character of service, (8) the rate paid per month, (4) each day’s attendance during the month, (5) the number of days’ service ren- dered during the month, (6) the total amount due, (7) the date and mode of payment. Monthly payments are preferable. The total amount of the time-book for each month is charged on the general ledger to the “Store,” and credited to the “Pay-roll.” On the store- keeper’s books will appear the amount chargeable to each depart- ment. No mention is here made of the books relating to administration simply, such as the daily census-book, the register of pupils or patients, etc., because we are dealing only with the question of financial management and responsibility. II. THE STOREKEEPER: — HIS RESPONSIBILITIES AND DUTIES. In the appointment of a storekeeper, three ends are sought : First — The securing of regularity in the rate of consumption of supplies, a check upon extravagance and waste in their use, and the making of such a record of the amounts required for specified periods as will enable the institution and the authorities of the state to judge what amount of money is necessary to be provided or set apart for this purpose. Second — The establishment of such a system of accounts of the receipt and issue of stores as will show at all times what balance ought to be on hand. This secures accountability on the part of the person in charge of the stores, since the amount he ought to have can be compared at any time with the amount actually on hand. Third — The provision of an easy instrumentality for the ascer- taining of the relative cost of different departments of the institu- tion, in order that when the accounts of an institution are examined 9 by the trustees, or by any other authority, they may be able to determine whether any department is costing more than it should or not. This determination can be effected by a comparison of the cost of the same department of the same institution at one period with its cost at another, and also by the comparison of the cost of similar departments of different institutions at the same time. Invoices. Since the storekeeper is responsible for materials and supplies purchased and delivered into his charge, his duty in connex- ion with the accounts of the institution will be to keep a re- cord of supplies received and issued. When goods are purchased and delivered, they shonld be invariably accompanied, at the time of delivery, by an invoice, which should be compared and checked by the storekeeper. In case an invoice does not, for any reason, accompany the goods, the storekeeper should make one for tem- porary use, and call for the original from the party furnishing the goods. The invoices are to be copied by the storekeeper upon the invoice book. The reason for making copies is two-fold. In the first place, the original invoice must go to the clerk, after stamping it “charge to the store,” in order that the clerk may credit individuals with the amount of goods furnished by them respectively. In the second place, some original invoices are almost illegible, in consequence of rapid writing or technical abbreviations ; and even where legible, should a discount be allowed for cash, it may be necessary to change the amounts for the several items on the storekeeper’s books, in order to distribute the discount, instead of making a separate account of it. Classification of Invoices. Under the system of accounts here suggested for adoption, the storekeeper is charged with the duty of making the classification of invoices and bills received. This classification should in all cases be made before making the journal entries for the week, in order to avoid the necessity of duplicating the posting of the items of class- ification. For example : there may be during the week half a dozen purchases of butter, from as many different individuals, — but instead of making half a dozen entries upon the journal, to be posted in the classification ledger, they may be grouped together and one entry made for the week. The classification is made from the invoice book, and as each invoice is classified it may be checked upon the book, in red ink. Clerks have different methods of making this classification, and it may Jbe left to the ingenuity of each. If the sum of all the items classified equals the total amount of invoices received during the week, which are added up upon the invoice book, this proves that they have been taken off and footed up correctly. The classification from the record of invoices received during the week is much more simple than where it is made from bills ren- 10 dered, at the end of a quarter, and it involves less time in proving the work and correcting errors, if any. It also prevents the accumulation of work. The classification, when made, is entered upon the journal, as shown by the first entry in Form No. 10. It may be remarked, however, that this example shows the classification for one week only, it not having been thought necessary to carry it any farther. Departments of an Institution . As explained above, on page 886, the storekeeper makes a double classification of the supplies issued, first, according to the character of supplies, and second, according to the departments of the insti- tution making requisition for them. By “departments” are meant divisions or sections of the entire establishment. The number of such departments will vary, accord- ing to the views of superintendents of institutions, and may be larger or smaller, according to circumstances. The principal departments will naturally be : the kitchens, the bakery, the laundry, the engineer’s department, the different shops, the farm and garden, the offices, the sewing-room, the centre building, the wings (or cottages), etc. There will be at least as many departments as there are heads of departments authorized to make requisitions for supplies. By a judicious arrangement of these departments, it will be easy to ascertain and show the character and reasonable- ness of the total cost of an institution, not only for maintenance, but for all expenses of every kind. Issue of Supplies. In no case should the storekeeper deliver any supplies to a department, except upon a requisition,* properly signed by the head of the department and approved by the superintendent, or by some other officer authorized to act for him. These requisitions are the storekeeper’s clearance, and should be carefully filed away by him for future reference. They also serve another purpose, by saving him from the necessity of stopping, while issuing supplies, to enter up the issues. It may be found convenient in practice to print the requisitions for the different departments upon different colored paper and in different type, so that they will be readily distinguished by the eye. It is not unusual to have printed forms of requisitions, with the names of all principal articles in type, leaving additional space for writing in the names of other articles less frequently called for. It will also be convenient to have a case of pigeon-holes, in which the requisitions issued to the several departments may be classified and kept until entered upon the record of issues. Some perishable supplies, such as meats, garden produce, etc., for the use of the kitchen, are used daily ; other supplies, such as soafc, may be issued once a week; and others at irregular intervals of longer or shorter duration, according to circumstances. *It will be convenient to have a dating damp with the word “issued” and the date, and to stamp each requisition as fast as filled before filing the same. 11 There are of course certain classes of supplies, the consumption of which must he estimated, owing to the difficulty, if not the im- posibility of keeping an accurate account of their consumption. For example, hay and ice: to which may be added fuel, except where the engineer is required to weigh the coal and report the amount, together with a statement of the temperature, and the force, velocity and direction of the wind, which is done in many in- stitutions. Sometimes, in order to facilitate the correct estimating of the amount of hay in a barn, the capacity of the barn is marked (in tons) upon one of the posts. The amount of ice in stock in an ice-house may be indicated in the same way. Record ‘of Issues. The books kept by the storekeeper are, in effect, a section of the general books of the institution, and form an essential link in a complete circle of accounts. The storekeeper will give the institu- tion credit for all supplies received from every source, and will charge the same to the items of classification agreed upon and prescribed by the state board of public charities. He will credit the various items of classification with the amounts issued, and charge the amounts to the departments. He will close his books by crediting the departments with the amount of supplies received by them, and charging the same to the institution. The balance between the debit and credit side of the account under the title ‘ ‘institution,” will then show the amount of supplies that ought to be on hand when the books are written up, certainly as often as once in every three months. All issues of supplies to departments might, of course, be entered from day to day upon the journal. Such a course would, however, involve an unnecessary amount of labor, which can be avoided by the use of abstracts or tabulated statements. Since the memorandum of daily issues is contained upon the original requisitions, and upon the tabulated statements of issues, by items, to departments, it will not be necessary to make journal entries oftener than once a week. Nor is it even necessary to enter the amount of stores of every description consumed, every week. Some stores, issued daily or weekly, can be so entered without inconvenience, but it is better to enter the issue of stores whose consumption must be esti- mated, and cannot be exactly stated, not oftener than once in three months. In this case, it will be found useful to keep a memorandum of the estimated consumption, weekly, in the barn, ice-house or coal-house, as the case may be. This memorandum may be either in the form of a little book, or a card, which maybe hung up or nailed to a bulletin board. The amount of invoices entered upon the invoice book will be the amount with which the store is debited upon the general ledger. The storekeeper will render a quarterly statement of his account with the institution, which the book-keeper will enter upon his journal, giving the store credit for the total amount of stores issued to the departments, and debiting each department separately with its share. 12 Tabulated Statements. The number and character of tabulated abstracts of issues of supplies will be determined for each institution by circumstances, according to the convenience of the storekeeper in charge. The forms will vary according to the frequency with which supplies of a particular description are issued, and the number of departments making requisitions for the same. Fuel, for instance, is issued to but few departments, while soap and other household supplies of a similar character are issued to every department, without exception. It is not necessary that all items consumed should be tabulated. These abstracts are simply a device to save labor, and where a bill is for light, water, or any similar expenditure, which does not occur more than once or twice during a single quarter, it can be entered directly upon the storekeeper’s journal, without being recorded upon an abstract. For suggestions as to the form and use of tabulated statements of the issues of departments, see forms Nos. 14-18. Form No. 14 exhibits the issue of food to the several kitchens and to the bakery, day by day, and the total amount for the week. Form No. 15 exhibits the issue of laundry and household supplies, not by the day, hut only the total amount for the week, and to a much greater number of departments. Form No. 16 shows the articles issued to each of the wards on the female side of the house separately, which, on form 15, are grotfped together. Form No. 17 illustrates how an account of the expenditures for improvements and repairs may be stated in such a manner as to show what departments of the institution have received the benefit of such expenditure. Form No. 18 contains no entries, and is designed simply to show how an account of weekly issues of any description of articles issued to one department may be kept on a quarterly blank. A weekly statement should be furnished the superintendent, for his information, of the consumption of food, with the average house count, showing the cost, per capita, for table expenses. This is il- lustrated in Form No. 19. Storekeeper' s Quarterly Return. The storekeeper is expected to render, in addition to the quarterly statement of the cost of each department, an itemized statement (Form No. 20) of all supplies received and issued during the quarter, and the balance, if any, remaining on hand at the end of the quar- ter. This statement is wholly derived from the classification ledger. 18 Annual Inventory. It will probably not be found convenient to take an inventory of stores on band oftener than the law requires, which is at the end of each fiscal year. When this inventory is taken, a deficiency will appear in many of the supplies called for on the classification ledger, owing to natural shrinkage, damage, or other causes. In a few cases there may be a slight excess in quantity, and if some goods are issued at an advanced price, there may be an excess in the amount. In order to reconcile these differences, it will be necessary to enter all ledger balances upon a storekeeper’s inventory (Form No. 21), in which the columns entitled “ledger” represent the balances referred, to, while the columns entitled “stock” are intended for the entry of the actual amounts and values, when the inventory is taken. The differences in amount and value, if any, are calculated and entered in the column “excess,” or “deficiency,” as the case may be, and afterward carried to the books of the institution, upon an account known as “Deficiency or Excess.” It may be well to state some of the causes which create this excess or deficiency, and which seems to be unavoidable, in some cases. All articles issued should be charged to the departments, at actual cost ; but in some cases a practical difficulty will arise, in attempting to carry out this suggestion, and in the end, in spite of the greatest care, a slight excess or deficiency may appear. Many difficulties in issuing supplies at cost are overcome by the ingenious devices of accountants, in large establishments. For exam- ple : the Pullman Palace Car Company issues all supplies at an even price, unless # the quantity issued is sufficient to eliminate the fraction. Where sugar costs eleven and one-quarter cents per pound, it is issued at twelve cents ; the excess in amount, at the end of the year, will more than cover the natural loss by shrinkage. In the case, however, of a box containing one hundred cigars, worth twelve and one-half cents apiece, it is proper to issue the box at cost price, as the quantity eliminates the fraction. The Grand Pacific Hotel issues all goods at cost. If the purchas- ing agent buys twelve cans of fruit, at four dollars and twenty-five cents per dozen, a single can is not issued at thirty-five and five- twelfth cents, but one can is issued at forty cents and the remain- ing eleven cans at thirty-five cents. The cost would be entered upon the price book, “85+5,” and the five cents added to the first issue. If the fruit had cost four dollars and fifteen cents per dozen, the entry would have been, “35 — 5.” There could be no objection to equalizing the price on the last as well as on the first issue, if found more convenient. This cannot, however, be so easily done, when the articles bought are in large quantities. For example : a fraction of half a cent on the price per yard could not be added to the first issue of a piece of muslin con- taining fifty yards, if the issue was only one or two yards. In such cases it w 7 ould probably be best to issue at an even price, and ac- count for the excess in price in future issues, or at the end of the year. 14 The following is a transcript of a page of the price book, arranged alphabetically, in use at the Grand Pacific Hotel: A New price. Article. Present use price. Allspice, whole. 18 20 Allspice, ground Almonds Asparagus Anchovies 13+5 14—8 Apricots Alcohol The several columns in the price-hook are intended to note the prices of the different measures in which articles are put up for sale, as, for example, gallons, quarts and pints, pounds, half-pounds or quarter-pounds. The present use price indicates the price at which the goods are to be issued, and the new price, such goods as are on hand, but not put in store to be issued. The present use price and the new price are often combined by adding an old lot of goods to a new lot, and averaging the price of the whole lot. The prices are kept in lead pencil, as they are subject to frequent change. When a new lot of goods is put in store to be issued, the new price is erased and transferred to the present use price. III. THE CLERK OR BOOKKEEPER. In discussing the duties of the clerk or book-keeper, a remark already made will bear repetition. A book-keeper should properly be an assistant to the business manager of the institution, by what- ever title he may be called, steward or clerk, and the book-keeper should have no duties to perform which will interfere with the dis- charge of his immediate function. The care of his books should not be a matter to be attended to at odd times or spare moments, but it should he regarded as of the first importance, and should always receive prompt attention. v. Circle of accounts. The character of the entries to be made by the book-keeper, upon his books, has been made clear, probably, by the description of the books given above, and the printed forms illustrating their purpose and use. A few words of additional explanation will, however, show how one account or ledger title is related to another, and how all the titles, taken together, form a complete circle of debits and credits. The principal titles upon the ledger are as follows : 1. State of Illinois (stock), representing the concern or the pro- prietor. 15 2. State Treasury, representing the appropriations made, from time to time, for the support of the institution. 8. Treasurer of the Institution (who may be named), representing the cash in possession of the institution, all of which is supposed to be in the treasurer’s hands. 4. Individual Accounts, representing the accounts receivable and payable. 5. Real Estate, representing the land, buildings and permanent improvements. 6. Furniture and Fixtures, representing not only furniture, so- called, but tools, machinery, etc. 7. Farm, Stock, etc., representing live stock, farm implements, etc. [These three last-named titles are designed to include all invest- ments of a permanent nature, as is done by some manufacturing establishments under the single title “investment.” The distinction between these descriptions of property invested, is introduced simply for the purpose of enabling the state government to make compari- sons between the amounts under each sub-title, by each of the in- stitutions] . 8. Store, representing all supplies in possession of the store- keeper, for which he is responsible.* 9. Orders. This account is to be kept as a matter of conven- ience, simply. Since the account with the treasurer of the institu- tion represents cash, this account will represent drafts or checks drawn ; as shown, upon an ordinary set of books, by the use of titles representing the names of the different banks in which a concern has deposits. 10. Departments, representing the internal divisions of the estab- lishment, such as bakery, kitchen, farm, etc., in such manner as to show the proportion of net expense incurred on account of each of the departments named. 11. Loss and Gain, representing the deterioration in the value of property; also, the amount expended for maintenance, for which no return is received in the form of cash. [In addition to the titles just given, the storekeeper will keep a classified account of expense, showing the description of articles purchased or services rendered, and the amount of the total expen- diture chargeable to each general title adopted for such classifica- tion. This classification will not appear upon the ledger kept by the bookkeeper]. To open a set of books upon the system here recommended, credit “State of Illinois” (stock) with the amount of the inventory. Debit “State Treasury” with the amount of each appropriation for the benefit of the institution in the state treasury undrawn. Debit “Treasurer of the Institution” with the amount of cash in his hands under each appropriation. Debit “Individual Accounts,” with all other amounts due the in- stitution. t Debit “Real Estate,” “Furniture and Fixtures,” and “Farm, Stock, etc.” with the amount of inventory under each of the subdivisions. * The titles thus far given include all assets and liabilities, of every description, which enter into the inventory. 16 Debit “Store” with the amount of supplies on hand, in possession of the storekeeper, and for which he is responsible. Debit “State of Illinois” (stock) with the amount of all bills due and unpaid by the institution, and with all orders drawn - upon the treasurer of the institution which are outstanding and have not been presented for payment, and credit corresponding accounts. Appropriations made subsequently to the opening of the books should be debited to the “State Treasurer,” and credited to the ’’State of Illinois” (stock), at the time when such appropriations become available for the use of the institution. Appropriations for ordinary expenses will be debited quarterly, on the first day of the quarter, in the amount appropriated for the ex- penses of a single quarter. Appropriations for repairs will be debited annually, on the first day of the appropriation year, in the amount appropriated for re- pairs for one year. Appropriations for building, etc., will be debited, in the amount of the appropriation made, on the day when such appropriation takes effect. Requisitions drawn upon the “State Treasury,” in favor of the “Treasurer of the Institution,” will be credited to the former and debited to the latter. When a bill for supplies or services is paid, an order will be drawn upon the treasurer of the institution, and the amount of such order will be credited to “Orders” and debited to the account upon which payment is made. When the “Treasurer of the Institution” makes settlement with the trustees, according to law, by returning to them the orders which he has paid, he will be given credit for the amount of orders returned, which will be debited to “Orders.” The balance of this account will show the amount of orders outstanding, if any, at the time of settlement. It will be well whenever such balance exists to make a memorandum upon the order book of the numbers and amounts of the orders outstanding, of which the balance is composed. When goods are purchased and delivered, they should be invaria- bly accompanied, at the time of delivery, by an invoice. The amount of all such invoices should be debited to “Store” and credited to the parties authorized to receive payment therefor. From time to time the storekeeper will make a return to the book-keeper of the amount of goods issued by him, which will be credited to “Store,” and debited to the “Departments” to which such issues were made, or to one of the three titles representing permanent investment, as the case may be. The balance of the “Store!’ account on the general set of books will show the inventory of supplies on hand. The items which go to make up this inventory do not appear upon the general ledger, but upon the classification ledger kept by the storekeeper. Institution Products. Certain departments of an institution do a manufacturing busi- ness, or are otherwise productive, and are therefore a source of income, or at least are believed to diminish the cash outlay required for maintenance. Among these may be mentioned, as examples, the farm, the slaughter-house, the shops, and the sewing-room. 17 1. The Farm . — The following rules are given for stating accu- rately the farm account : Debit the farm with everything expended upon it, including not only live stock, vehicles, tools and implements, feed, seeds, etc., but also with the cost of all farm improvements and repairs. Debit it with the wages of all employes, and with the value of their board, if boarded in the institution. It may even be debited with the value of the real estate, including both land and build- ings, employed in the service of the farm. The only reason why this last debit is not essential, is because it may be preferable to regard the real estate belonging to the institution as a part of the general outfit, for the benefit of all the departments, and its subdivision might make the accounts too complex to be practical. But the interest on the amount invested in farming lands is an element which cannot be omitted in a calculation of the profit or loss incident to farming operations, and the increase or decline of value of the real estate is a part of that gain or loss. Credit the farm, on the other hand, with the value of all its pro- ducts, whether sold for cash, or transferred from the farm to some other department. Credit it, also, with the use of teams and farm hands employed or used by any other department. It must not, however, be credited with the value of products consumed upon the farm itself. The profit or loss in carrying on the farm will appear when an inventory is taken, after making due allowance for the use of land, buildings, etc. The farmer should be furnished with proper blanks both for acknowledging the receipt of articles provided by the institution, and for making invoices of the products disposed of by him, including the proper charges against other departments for services rendered. In the ideal set of accounts herewith presented, a distinction has been made between the farm and the farmer. This distinction is unessential. Its only purpose is to discriminate sharply between the running expenses and the amounts invested in live stock-, tools, etc. 2. The Slaughter-House . — Some of the observations just made apply with equal force to the slaughter-house account, in .institu- tions which do their own butchering. Debit the slaughter-house with everything furnished to it or for its use and control, including the cost of machinery, tools, teams, and live-stock, whether bought and paid for, or furnished from the farm. If from the farm, the market value should be charged; and where stock is purchased for slaughtering and kept upon the farm, a charge should be made for the keeping of such stock. The slaughter-house should also be charged with the cost of running it, including not only the wages of employes, the value of their board, if boarded in the institution, their incidental expenses when upon the road, etc., but with the maintenance of the teams and other equipment of every description. Credit it with all invoices of butchered meat furnished the insti- tution, at market rates ; also with the sales of hides and other 18 refuse matter, and with the value of offal furnished to the farm for manure or for feeding hogs. The balance of this account, taken in connexion with the inven- tory of all property on hand, after making a fair allowance for the use of the premises, etc., will show the gain or loss resulting from the running of this department. 8. Shops . — What has been said respecting the farm and slaughter- house, indicates that the object to be kept in view, in calculating the cost and profit of the manufacturing or producing departments of an institution, is to determine accurately the extent to which such departments are financially a benefit or an injury. The state- ments made respecting them, in many published reports, are wholly misleading, through the failure to include all the elements which should enter into the computation. There are, of course, advantages not pecuniary, resulting from their establishment, such as furnish- ing means of employment or trainiug to inmates, which may more than compensate for any extra expense attending their maintenance. But the principle of all these accounts is the same, and it is un- necessary to enlarge upon it further. It should be applied to the shops — the carpenter-shop, machine-shop, shoe-shop, tailor-shop, sewing-room, etc., in the manner shown. 4. Sewing-Room . — By reference to the clothing day-book (Form No. 7), it will be observed that an additional per cent, has been added to the cost of the goods, to cover the expense of freight, handling, etc., and in some cases for manufacturing. It is important that these charges should be entered up frequently upon the day-book, and posted to their respective ledger accounts. At the end of the quarter, the book-keeper will make an entry upon his journal, in which he will give the sewing and clothing rooms credit for all goods that have been issued by them, together with the allowance made for manufacturing, etc. These two departments having already been charged by the storekeeper for the cost of the goods, and the expense incurred for help, etc., the difference between the debit and credit side of the account will show in part the net gain or loss. Before closing the account, however, an inventory should be taken of the cost value of both raw and manufactured material, which added to the credit sales, and deducting from that the cost of material and labor, will show the net gain or loss. 9 Additional Remarks. Attention is called to the following remarks respecting certain ti- tles on the general ledger, and concerning titles not entered upon the ledger, but which may be found necessary or useful. 1. Appropriations, while still in the state treasury, undrawn, are called ‘ ‘appropriations ;” when in the hands of the treasurer of the institution, they change their name and become “funds.” 2. Under the title “Store,” are charged all invoices or bills rendered to the institution, with the exception of cattle, which are first charged to the slaughter-house. When, however, they are butchered, such in- voices as are delivered at the institution are credited to the slaugh- ter-house, and charged to the store. If the cattle were charged in 19 the first instance to the “Store,” they would appear on the classifica- tion twice; first, under the head of cattle, when issued to the slaughter-house ; and second, under meat, when issued to the kitchens. Salaries and wages are also charged to the “Store,” because the store- keeper is charged with making the classification of everything re- ceived and disbursed for the use of the institution, and it is much more convenient that this classification should be made upon one set of books, than that the work should be divided between different heads. 8. In the ideal set of accounts on the general ledger, “Officers,” “Attendants male,” and “Attendants female,” are treated as if these were departments of the institution. This is not essential to the system, and need not be adhered to, if inconvenient or impractica- ble. There is, however, a distinction between those officers and em- ployes whose services are confined to a single department and those wdiose functions are general, such as the superintendent, clerk, matron, etc. This distinction needs to be maintained. 4. The storekeeper will charge the wages of employes to the de- partments served by them. In order to charge the department also with board of employes, an account called “Board” may be opened, and given credit for the amount. The latter account represents a gain, and will offset the charges made against any department for board. The estimated value of the board chargeable to different depart- ments might be made out at the end of each quarter in the fol- lowing form : Sundries Dr. to board $100 00 Slaughter-house $50 00 Sewing-room 50 00 The effect of such an entry would be to make the net gain of the sewing-room and slaughter-house so much less ; but it would appear as a gain under board account. 5. The title “Individual and County Ledger” represents simply the total amount of debits and credits which have been entered upon those ledgers. An account may be opened for each ledger, if more •convenient. 6. Under the title “Furniture and Fixtures,” it will be observed that “Loss or Gain” has been credited with fifteen hundred dollars, which represents an estimated deterioration in value, owing to wear and tear, of three per cent, each quarter year. This is a method in very common use ; but an equivalent result may be reached at the end of the year, when the inventory is taken, by valuing the fur- niture and fixtures anew, if the latter method should be regarded as preferable. 7. Separate accounts must be made of al buildings in process of construction, as is shown under the title “Cottage No. 1.” When completed, the cost of each building will be transferred to “Keal Estate.” 8 Under “Real Estate,” the actual cost of all buildings and improvements is carried, from year to year, without charge. Any increase of value is not accounted for from time to time as a gain ; —2 20 but if a portion of the property should be disposed of at an advanced price, the gain in that case would have to be accounted for. 9. In carrying out the system of accounts recommended for adoption, every practical book-keeper will remember that in double entry a debit is required for every credit ; and if necessary, he will open new accounts, as occasion and experience may suggest.* Closing the Ledger. To close the accounts upon the general ledger, at the end of the quarter, or year, open an account entitled “Loss and Gain.” Debit “Loss and Gain” with all expenditures on account of de- partments, except those for real and permanent improvements, such as lands, buildings, etc. Credit it with all income from sales, profits on manufactured articles, etc. The balance under this title will show the apparent loss, or net cost to the state of maintaining the institution, which must be charged to “Staj;e of Illinois.” The balance under the latter title will show the present amount of the investment. Balance-Sheets. The forms of balance-sheets presented (see page 43 of Form No. 4, and also Form No. 5) are the same as those in general use by accountants everywhere, and for a full explanation of them, if needed, reference may be made to Bryant & Stratton’s Manuals of Book-keeping. IV. THE STATE BOARD. For the benefit of the readers of this report outside of the state, it may be well to add, before closing, a brief account of the rela- tion sustained, in Illinois, by the board of public charities, to the financial management of the institutions subject to its supervision. The entire financial control of each institution is in the hands of the trustees and superintendent. The superintendent is declared, by statute, to be the financial manager, and his accounts are audited by his trustees, whose auditing is final. But, at the expiration of each quarter-year, the trustees are required to forward to the state board such exhibits of the financial management and condition of each institution as the state board may prescribe and require, and to accompany the # same with the original vouchers, and also with a sworn copy of the treasurer’s- cash-book. These exhibits are made upon a blank which is uniform for all the institutions, so that comparisons may be readily made between them. The state board, at its quarterly meeting, examines the financial statements and vouchers submitted for its inspection, and ascer- tains whether they are correct. If correct, that fact is certified to * “Suspended accounts,” for example, on which may be entered, once in every year, all bills due the institution which are so long overdue as to be practically worthless. 21 the governor. If not correct, they are returned for correction. If, on the other hand, anything is noticed in the vouchers or elsewhere which calls for explanation or criticism, correspondence is had with the authorities of the institution as to the point in question. The appropriations made for the ordinary expenses of the insti- tutions are payable in quarterly instalments, in advance. But the law forbids the payment of any such quarterly instalment, in any case whatever, until the certificate of the state board shall have been filed with the governor, approved by him, and delivered to the auditor of public accounts. The law further provides that no special appropriation for expenses other than ordinary shall be paid in advance. In order to draw any portion of such appropriation, the indebtedness on account thereof must first be created, and an “estimate” (or list of the accounts due) must be filed in the office of the state board, who- certify the amount of such estimate in like manner to the governor, and their certificate is subsequently filed with the auditor, who there- upon draws his warrant on the state treasurer for the amount so certified, and no more. It is the practice of the state board to prepare and publish, at the end of each quarter, a statement, in parallel columns, showing, side by side, the facts essential to a complete knowledge and under- standing of the financial history and condition of each institution, and the total footings, for all the institutions taken together, are ex- tended on the right hand of said statement. This statement is sent to all officers and trustees of institutions, for their information, and given to the public through the newspapers. Under the system just described, the state board is enabled to judge of the financial necessities of the several institutions with sufficient precision to make its estimates, for the legislature, of the amounts necessary to be appropriated, worthy of a very large degree of public confidence. Abuses cannot well grow up without discovery ; a spirit of emulation is developed between the institutions ; each is made familiar with the affairs of the rest of the group, as well as with its own ; and the financial management improves steadily, from year to year. A general set of books is kept, in the office of the state board, upon which the figures taken from the quarterly statements of the superintendent and treasurer are regularly entered. ACKNOWLEDGMENTS. Mr. Wines, the secretary of the board of public charities, desires, in conclusion, to make his most cordial acknowledgments to those who have aided him in the preparation of this manual. The idea of it is his own, and he has been engaged upon it at odd moments for many years ; but without the help received by him from other persons, it could not have been ready, even its present imperfect shape, at this time. The ideal accounts, illustrating the system, are the work of Mr. Robert C. Morris, who also devised many of the forms under which they are presented, and wrought out, with great pains, the details, into a consistent whole. 22 Mr. John W. Whipp deserves credit for a careful, thorough re- vision and criticism of the system, as here presented; and in some particulars the system, as originally devised, has been modified to meet his views. The Pullman Palace Car Company, the proprietors of the Grand Pacific Hotel (at Chicago), the National Elgin Watch Company, and the officers of the Michigan Asylum for the Insane (at Kalamazoo), have contributed materially to the result reached, by suggestions made by them, as well as by granting Mr. Morris access to their books and allowing him to take copies of portions of their accounts. Thanks are also due to the officers and especially to the clerks of the public institutions of this state, who have generally manifested an interest in the work, during its progress, have pointed out the ends desirable to be attained and the difficulties to be overcome in accomplishing them, and some of them have aided by furnishing special accounts and statements illustrating the methods to be pursued. It is hoped that officers in charge of institutions engaged in charitable work, everywhere, may, if this little treatise should chance to fall under their eye, derive benefit from its examination; and that any such officer will feel free to point out, in writing, any defects or improvements, which his own experience may suggest. Forms of Accounts. 25 Form No. 1. Journal-Daybook. Led- ^se r folio. Entries. October 1, 1880. Sundries Dr. to sundries: RESOURCES. 2.. State Treasury — Appropriation for repairs $5, 000 00 198,640 00 500 00 8, 833 32 1,170 80 539,500 00 3.. Appropriation for buildings 4.. 6.. Appropriation for additional land Treasurer of institution — Ordinary expense fund 13.. Store 9 Real estate 12.. Cottage No. 1 (in process of construction) 1,810 00 10.. Furniture and fixtures 50, 000 00 ' 11.. Farm, garden, stock and grounds 10, 000 00 ; 3i.. Individual and county ledgers (balances outstanding).. 1,000 00 LIABILITIES. | 8.. Orders $2,000 00 1.. State of Illinois (stock) 814,454 00 State Treasury- Appropriation for ordinary expenses Dr To State of Illinois 25, 000 00 25,000 00 1 13". . Store Dr. to sundries 18, 797 80 1 35.. 36.. A. Smith, mdse, bought during quarter. . . Field, Leiter & Co., mdse, bought during quarter . 4,608 00 2,400 00 2,000 00 580 00 49 80 1,360 00 300 00 37.. 38.. 40.. 41.. 41.. 32.. C. Robinson, mdse, bought during quarter B. Jones, J. Ferguson, D. Clark, D. Clark, Pay roll for quarter 7,500 00 14.. Slaughter house Dr 2,400 00 39.. To J. Steiger, for live stock 2,400 00 13.. Store Dr. to sundries 2,592 00 14.. ‘"daughter house, invoices of meat.. 33.. Farmer, invoices of products. , 2, 112 00 480 00 1 13.. Departments Dr. To Store 15.. Officers’ salaries 2, 000 00 1,500 00 1,200 00 20,219 00 16.. Attendants, male 17.. Attendants, female 18.. Officers’ kitchen, attendance 200 00 18.. “ food 490 08 18.. 19.. “ laundry and household supplies General kitchen, attendance. . 2 64 700 00 19.. “ food 5, 260 32 19.. 20.. “ laundry and household supplies Bakery, attendance 5 28 300 00 20.. “ food 1,207 20 20.. “ laundry and household supplies. 3 84 21.. Laundry, attendance. 150 00 22.. Centre building, attendance 200 00 22.. “ laundry and household supplies.... 7 68 23.. Superintendent’s department, attendance. 50 00 23.. laundry and household supplies 6 24 24.. Officers’ department, attendance 100 00 24.. 14.. “ “ laundry and household supplies.. Slaughter house, attendance 6 24 100 00 33.. Farmer, attendance 100 00 25.. Female wards, laundry and household supplies 8 64 26.. Male wards, laundry and household supplies 8 64 27. . Boilers and engines, attendance. 300 00 27.. 57 fuel 1,600 00 30.. Sewing room, clothing, bedding, etc 712 80 30.. Clothing room 1,267 20 30.. [Sewing and clothing rooms, attendance 100 00 J ournal-Daybook — Continued Led- ger folio. Entries. 28 .. 28 .. 12 .. 12 .. 10 .. 31 .. 30 .. 29 .. 30 .. 8 .. 6 .. December 31 . Improvement and repairs, attendance “ “ building material Cottage No. 1, attendance “ building material. Furniture Individual ledger Dr To Sewing and clothing rooms Institution (for bedding). Dr To Sewing and clothing rooms. Orders Dr. to sundries ;Treasurer of. institution— Ordinary expense fund.. Building fund $50 00 300 00 450 00 1,860 00 49 80 1,782 00 360 00 23,197 80 $ 1,782 00 360 00 21,387 80 1,810 00 Book of Receipts. 27 o o 2 0 <1 dp,ai •Sog ® a.2 OQ »c3 ,^P3 Sw's O-h ©T3 . a 44 cc © j o O co a © S3 £ gfl^g w lgo ca 3 do 3 a © ;42 O' .42 © ©43 M 0202 Sid'd . © d 44-^02 © d . 3 3 o © ® © p, g CO ° o co ® d-rj r« ©r «: cgV *?° 2 s hr. • _ . © C3-.HS.O ° ©Q © tjn O P.^Mm ifcN slip ! d ft | o.a ©•d a.^ 8 » a 23d S3 d o 2® 'd h o © d be h o d © '[> © L CO "h 5o © © © ft p Q ©::::: « Q *Jdl0O9J jr*^22;i?^^Er 00 2r 0, ""'' r,co ~ f JO -OKI (MCloScScKMCl^lcScaSScI?! Form No. 3. Book of Orders. 28 All Other 1 Funds. Amount. 1 1 1 1 No. Amount, j * 1 1 1 No. Amount. No. Building. Amount. $1,360 00 450 00 O o o 00 *9- No. 5 J. W. White (refunded) Orders. Cr. By ordinary, Nos. 7 to 17- ‘ ‘ building, Nos. 2 and 3 Individual Ledger. Dr. To refunded money Date. 1880. Dec. 31 Dec. 31 Dec. 31 29 Form No. 4. General Ledger. Page 1. Dr. STATE OF ILLINOIS (Stock.) Cr. 1880 Dec. 31 “ 31 To loss and gain To balance 42 1 $17,085 20 1 822,368 92 1880 Oct. 1 “ 1 By sundries By ordinary app’n — By balance 1 1 $814,454 12 25,000 00 $839,454 12 $839,454 12 1881 Jan. 1 $822,368 92 STATE TREASURY. Page 2. Dr. Appropriations for Repairs. Cr. 1880 Oct. 1 To sundries 1 $5, 000 00 1880 Dec. 31 By balance $5,000 00 1881 Jan. 1 To balance $5,000 00 STATE TREASURY. Page 3. Dr. Appropriations for Buildings. Cr. 1880 Oct. 1 To sundries 1 $198,640 00 1880 Dec. 31 “ 31 By treasurer 16 $1,810 00 196,830 00 To balance By balance $198,640 00 $198, 640 00 1881 Jan. 1 $196,830 00 STATE TREASURY. Page 4. Dr. Appropriation for Land. Cr. 1880 Oct. 1 To sundries 1 $500 00 1880 Dec. 31 By balance 1881 Jan. 1 To balance $500 00 STATE TREASURY. Page 5. Dr. Appropriation for Ordinary Expenses. Cr. 1880 Oct. 1 To State of Illinois.,.. 1 $25, 000 00 1880 Oct. 3 By treasurer 2 $25, 000 00 30 General Ledger — Continued. TREASURER OF INSTITUTION. Page 6. Dr. Ordinary Expense Fund. Cr. 1880 Oct. 1 To sundries 1 $8,833 32 Dec. 31 ‘ ‘ appropriation 10 25,000 00 “ 31 “ counties 10 628 32 “ 31 “ individuals 10 506 88 “ 31 ‘ ‘ farm 10 40 00 “ 31 ‘ ‘ miscellaneous . . 10 300 00 $35,308 52 1881 Jan. 1 To balance $13,920 72 1880 • Dec. 31 “ 31 By orders “ balance 3 $21,387 80 13, 920 72 $35,308 52 TREASURER OF INSTITUTION. Page 7. Dr. Building Fund. Cr. 1880 Dec. 31 To appropriation 10 $1,810 00 1880 Dec. 31 By orders 3 $1,810 00 Dr. Page '8. ORDERS. • Cr. 1881 Dec. 31 “ 31 “ 31 To treas’r, ordinary. “ “ building.. “ balance 3 1 ! 1880 $21,387 80 Oct. 1 1,810 00 Dec. 31 10 00 “ 31 By sundries. ordinary. special... 1 20 20 $ 2,000 00 19,397 80 1,810 00 $23,207 80S 1881 Jan. 1 By balance $23, 207 80 $10 00 Page 9. Dr. REAL ESTATE. Cr. 1880 Oct. 1 To sundries 1 $539,500 00 1880 Dec. 31 By balance $539,500 00 1881 Jan. 1 To balance $539,500 00 Dr. Page 10. FURNITURE AND FIXTURES. Cr. 1880 Oct. 1 To sundries 1 Dec. 31 “store 2 1881 Jan. To balance $50, 000 00 49 80 1880 Dec. 31 “ 31 By loss and gain “ balance 42 $1,500 00 48,549 80 $50,049 00 $50, 049 80 $48,549 80 31 General Ledger — Continued. Page 11. Dr. FARM, GARDEN, STOCK AND GROUNDS. Cb. 1880 ,Oct. 1 1881 Jan. 1 To sundries 1 To balance 1 1880 $10,000 00 Dec. 31 “ 31 $9,960 00 1 By treasurer “ balance.. 10 $40 00 9,960 00 Page 12. Dr. COTTAGE No. 1. (In Process of Construction). Cr. 1880 Oct. 1 . To sundries 1 $1,810 00 450 00 1880. Dec. 31 By balance $3,630 00 Dec. 31 * ‘ attendance 2 31 “ building material. 1,360 00 $3,620 00 $3,620 00 1881 Jan. 1 . To balance $3,620 00 Dr. STORE 1880. 1880. Oct. 1. To sundries 1 $1,170 80 Dec. 31 Dec. 31 “ 1 18, 797 80 “ 31 “ 31 < « < < 1 2,592 00 $22,560 60 1881. Jan. 1. To balance $2,341 60 1 Page 13. Cr. By departments 2 “ balance $20, 219 00 2,341 60 $22, 560 60 Dr. SLAUGHTER HOUSE. Page 14. Cr. 1880. 1 Oct. 1. !To J. Steiger 1 $2,400 00 Dec. 31 ‘ ‘ attendance 2 100 00 “ 31 “ loss and gain 42 212 00 $2,712 00 1881. Jan. 1. To balance $500 00 Page 15. Dr. OFFICERS. Cr. 1881. Dee. 31 To attendance 2 . $2, 000 00 1880. Dec. 31 By loss and gain 42 $2,000 00 32 General Ledger — Continued. Page 16. Dr. ATTENDANTS— MALE. Cr. 1880. Dec. 31 To attendance 2 $1,500 00 J880. Dec. 31 By loss and gain 42 $1,500 00 Tage 17. Dr. ATTENDANTS-FEMALE. Cr. 1880. De* 1 . 31 To attendance 2 $1,200 00 1880. Dec. 31 By loss and gain 42 $1,200 00 Page 18. Dr. OFFICERS’ KITCHEN. Cr. 1880. Dec. 31 “ 31 “ 31 To attendance “ food “ laundry and house- hold expenses — 2 $200 00 490 08 2 64 1880. Dec. 31 By loss and gain 42 $692 72 $692 72 $692 72 Dr. GENERAL KITCHEN. Page 19. Cr. To attendance 2 $700 00 5,260 32 5 28 1880. Dec. 31 By loss and gain.. .. 42 $5,965 60- “ food *' laundry and house- hold expenses $5,965 60 $5,965 6a ” Page 20. Dr. BAKERY. Cr. 1880. Dec. 31 “ 31 “ 31 To attendance “ food “ laundry and house- hold expenses 2 2 2 $300 00 1,207 20 3 84 1880. Dec. 31 By loss and gain 42 $1,511 04 $1,511 04 $1,511 04 38 General Ledger — Continued. Page 21. Dr. LAUNDEY. Cr. 1880. Dec. 31 “ 31 To attendance “ laundry and house- hold supplies 2 2 $150 00 422 40 1881. Dec. 31 By loss and gain 42 $572 40 $572 40 $572 40 Page 22. Dr. CENTEAL BUILDING. Cr. 1880. Dec. 31 “ 31 To attendance “ laundry and house- hold supplies 2 2 $200 00 7 68 1880. Dec. 31 By loss and gain 42 $207 68 $207 68 $207 68 Page 23. Dr. SUPEEINTENDENT’S DEPAETMENT. Cr. 1880. Dec. 31 “ 31 To attendance “ laundry and house- hold supplies..... 2 2 $50 00 6 24 1880. Dec. 31 By loss, and gain 42 $56 24 $56 24 $56 24 Dr. OFEICEES’ DEPAETMENT. Page 24. Cr. To attendance 2 $100 00 6 24 1880. Dec. 31 By loss and gain 42 $106 2 “ laundry and house- hold supplies 2 $106 24 $106 2 Dr. FEMALE WAEDS. Page 25. Cr. 1880. Dec. 31 To laundry and household supplies. 2 $8 64 1880. Dec. 31 By loss and gain I 42 $8 04 34 General Ledger — Continued. Dr. MALE WARDS. Page 26. Cr. 1880. Dec. 31 To laundry and household supplies. 2 $8' 64 1880. Dec. 31 By loss and gain 42 I Dr. BOILERS AND ENGINES. Page 27. Cr. 1880. Dec. 31 To attendance To fuel 2 2 $300 00 1,600 00 1880. Dec. 31 By loss and gain 42 $1, 900 00 $1,900 00 $1,900 00 Page 28. 1 Dr. IMPROVEMENTS AND REPAIRS. Cr. 1880. Dec. 31 To attendance To building material. 2 2 $50 00 300 00 1880. Dec. 31 By loss and gain 42 $350 00 $350 00 $350 00 Dr. Page 29. INSTITUTION (FOR BEDDING, ETC). Cr. 1880. Dec. 31 To sewing and cloth- ing rooms 3 $360 00 1880, Dec. 31 By loss and gain. 42 $360 00 Dr. Page 30. SEWING AND (CLOTHING ROOMS). Cr. 1880. Dec. 31 “ 31 “ 31 “ 31 To store, sewing room “ clothing room “ attendance... ‘ ‘ loss and gain. 2 2 $712 80 1, 267 20 100 00 62 00 $2,142 00 By individual ledger. “ institution $1,782 00 360 00 $2, 142 00 35 General Ledger — Continued. Dr. INDIVIDUAL AND COUNTY LEDGERS. Page 31. Cr. 1881. I 1 Oct. 1 To sundries 1 $1. 000 00 Dec. 31 “ “ 3 1,782 00 “ 31 “ refunded money.. 20 10 00 $2,792 00 1881. Jan. 1 To balance $1,656 80 1880. Dec.31 “ 31 “ 31 By counties. . . “ individuals ‘ 1 balance $628 32 506 88 1, 656 80 $2,792 00 Page 32. Dr. PAY ROLL. Cr. 1880. Dec. 31 “ 31 To orders 20 20 $7,050 00 450 00 Lee. 31 By store 1 $7,500 00 $7,500 00 $7,500 00 Dr. PARMER. Page 33. Cr. 1880 Dec. 31 “ 31 To attendance 2 $100 00 380 00 1880 Dec. 31 By invoices 1 $480 00 ‘ ‘ loss and gain $480 00 $480 00 . Page 34. Dr. SALES OF WASTE MATERIAL. Cr. 1880 Dec. 31 To loss and gain $200 00 1880 Dec.31 By treasurer 10 $200 00 Page 35. Dr. A. SMITH. Cr. 1880 Dec. 31 To orders 20 | $4, 008 00 Dec. 31 By store 1 $4,608 00 1 “ — 8 36 General Ledger — Continued. Page 36. Dr. FIELD, LEITER & CO. Cr. 1880 Dec. 31 To orders 20 $2,400 00 1880 Dec. 31 By store 1 $2,400 00 Dr. C. ROBINSON. Page 37. Cr. 1880 Dec. 31 To orders 20 $2, 000 00 1880 Dec. 31 By store 1 $2, 000 00 Page 38. Dr. B. JONES. Cr. 1880 Dec. 31 To orders 20 $580 00 1880 Dec. 31 By store 1 $580 00 Page 39. Dr. J. STEIGER. Cr. 1880 Dec. 31 To orders 20 $2,400 00 1880 Dec. 31 By store 1 $2,400 00 Page 40. Dr. J. FERGUSON. Cr. 1880 Dec. 31 To orders 20 $49 80 1880 Dec. 31 By store 1 $49 80 Page 41. Dr. D. CLARK. Cr. 1880 Dec. 31 To orders 20 20 $1,360 00 300 00 1880 Dec. 31 “ 31 By store 1 1 $1,360 00 300 00 $1, 660 00 $1,660 00 Form No. 5. Balance Sheet. Ledger folio.. £ © o < Trial balance. j Inventory. Representative. :i Stock. Real. Dr. Cr. Losses. Gains. Dr. Cr. Resources. | Liabilities. 1 2 3 4 6 8 13 14 15 16 17 18 19 ' 20 21 22 23 24 25 26 27 29 10 30 34 33 11 9 12 31 $839,454 12 $839,454 12 j State treasury. $5,000 00 198,640 00 500 00 35,308 52 23,197 00 22,560 60 2.500 00 2,000 00 1.500 00 1,200 00 692 72 5,965 60 1,511 04 572 40 207 68 56 24 106 24 8 64 8 64 1,900 00 350 00 360 00 50, 049 80 2,080 00 $5,000 00 196,830 00 500 00 13. 920 72 1,810 00 “ “ additional land — Treasurer of institution. 21,387 80 23,207 00 20,219 00 2,212 00 $10 00 2,341 60 500 00 2.341 60 600 00 $212 00 Officers $2,000 00 1,500 00 1,200 00 692 72 5, 965 60 1,511 04 572 40 207 68 56 24 106 24 8 64 8 64 1,900 00 35p (10 360 00 1,500 00 Attendants mal ft Attendants female Officers* kitchen TniinSrv Centre building? Superintendent’s department Officers* department Female wards Atale wards Improvements and repairs Institution for bedding etc 48,549 80 48,549 80 Sewing and clothing rooms 2, 142 00 200 00 480 00 40 00 62 00 : 200 00 : 380 00 Sale or waste material. I Farmer ICO 00 10, 000 00 539,500 00 3, 620 00 2,792 00 Farm garden stock and grounds 9.960 00 539,500 00 j 3, 620 00 1,656 80 | j Real o state Cottage No. 1 Patient^’ ledger. 1. 135 20 Total $912,287 12 $912 287 12 To stock — net loss . 17,085 20 | $17,939 20 17,085 20 $17,939 20 To balance, net capital 822.368 92 822,368 92 Totals J $839,454 12 $839,454 12 | $822,378 92 $822,378 92 ' LOSS AND GAIN. 87 §§§§§ i~!li £6® © O-S 73 ^ c 3 Ss* O g &§ oq^cep^Jz ®oo^® S oco^^ SS oooo sssissESsy-iais g^-T M r-T i3338gi38£&8£3 S's odO §§§£ 8 S§§§§§ 1 °' ssgss- OiW.S® g I § § g ft-u ff d, << A S CT till r. , fl ® SI'S O fl fl © ® 3 Statement-Book — Continued. 41 Statement-Book — Continued. 42 Statement Book — Continued. 48 DEPARTMENT ACCOUNTS -Continued. 44 g r cs S3 . ft a co'S 1-3 u © © CO .ft ft *3 © O ft X i ® 4) UB CO CO CO CO JL| ?H 5 I §©©2 © £ S3 ft s- © © co -S3 ft *3 © O ft x © . . >» co ^ O © 'ftnft.ft-- ft ft © p, ft cS ® ft ft 2ft Hi 2® ft © ® S3 Year 45 DEPARTMENT ACCOUNTS-Continued. 46 Statement-Book — Continued. 47 p g . g^ <• C 5 e o| ® 2 c g 3 J ©3 tw ® o© cO . © CO p ® CCrrt m -g 03 .s ©'eg co t, 0 ) ®g OS ©di •§§ Hl-S ^ Q © eS iagi d ^ d CD 02 CJ M 03 o 9 ^ © bn H.g CSr- P S3 O'® Year ® lo g d 9 © © © 4 S © G 3 £ Smmh P P . G S3 II Hi w ro O® ffgl ■^rd ® d 02 ^ 57 P G . G G ^G © Pl t>0 tT & g 1 . 2 © §sa®-s odd 02 sa ° 2 g O flC S tatement-Book — Continue d . 48 Statement-Book — Continued. 49 si © • 2% 0^3 ©§=«£ £s 3 ©S os ®' 0 «2 ce •~4 © ©43 S3 © ©+2 04 * T 3 .j£ (3 © ce SaB -u e3 © *< Eh ® d s sis 5 © Year, >MM eo © © ®.J 5 © H S3 D. © ^ 3 © QSt^c o S 2 a* | © © ©^ ®fes 3 ft OrHr-^H O ©_=3 02 -g'h ® *® 0 3 ^ c 3 OO a bjr- 2 ® ,2 43 a? too SP . a ©^og CQ -g* ®02 £ ga 13 ? 02 02 H oj SUa o CS bfi CQ S3 ” © Statement Book — Continued. 50 03 bD^ ft £ O Ofc L“03 Sg4J .2 4) S3 'O ft 3 O ft 2=1 ft S^Jh ft o /. §*•§ |sS I * .r 1 bo ftt-S 2=22 s 1 «< -ft CO I v „ (=1 ft ^ ftoS® O O ftt^ Isf ft 2 03 0.5 ® 5 > 03 Oil iSft^ftft ft‘ rt ft © ft fqggS^ SI»BS ft >.+3 -H lag's 1 pq ^ S ft c 1 o Q© :«oo CCrft^ 50 . o ©+j ft ^ ft ft ft2 3 © P^i-sQQ °.22 03 2 2 ■p O SSjS ft ft£ ^ ft 03 58$ '§'§■« M ft T3 © ft ft 03 .ft £ b£ 2 ft F ft .2ft O 02 o 1 c 0 H C3 ft 03 ft O o CO H • 4 — ■ GO P 3 O'ft . 'O ft ft h C 3 P br^o s -ft o So Year Statement-Book — Continued. 51 O *-» © g'd-S O d &■• O^ 3 d d2 ‘ d ^§‘ O d 50 EH r ■a’Sjss I 5 f§S C 0 ti °®3 o ac © d^f^ ox3 d £ <-n Cu oq d w 3 (D Co m ij d o d ^ 'd § ® -s®a H-e§‘ O o 'd t> 0 -r ^ a . g © ssa’gis -tJ" O £3 d go d © ® d o a c A r ; S2!« H ® gfc H -4 a bo %.s d-d d d O® Year —4 l- ! -$ Classification Dr. to Institution. $800 or .. 5 lbs. baking power at 20c . . 10 lbs. baking soda at 5c . . 25 lbs. cracked wheat at 2c . . 50 lbs. crackers at 6c . . 20 bbls. flour, wheat, at $5 00 . . 5 bu. corn meal at 50c . . 25 lbs. yeast at 12c .. 1,200 lbs. beef, roasts, at 8c .. 1, 000 lbs. beef, steaks, at 8c .. . . 150 lbs. mutton at 6c . . 150 lbs. sausage at 8c . . 700 lbs. salt beef at 5c .. 50 lbs. fish, fresh, at 10c .. 150 lbs. fish, salt, at 3c . . 80 bu. potatoes at 50c . . 40 bu. apples at 50c . . 800 lbs. butter at 15c .. 100 lbs. sugar, granulated, at 12c .. 700 lbs. sugar, U at 8e . . 6 pair boots at $2 50 .. 6 pair buskins at $1 00 .. 6 caps at 50c .. 6 coats, woolen, at $4 00; .. 5 combs at 10c . . 15 pair drawers at 40c .. 25 handkerchiefs at 12c .. 2 hats, womens at 50c . . 2 pair shoes, men’s, at $3 00 . . 5 pair shoes, women’s, at $1 50 .. 20 undershirts at 50c .. 6 suits, men’s, at $8 00 . . 2 doz. blankets at $18 00 . . 4 yds. table linen at $1 00 . . 60 yds. dress goods, woolen, at 50c . . , 4 (Classified statement of invoices for the week ending October 7, 1880.) $1 00 50 50 g 00 100 00 2 50 3 00 96 00 80 00 9 00 12 00 35 00 5 00 4 50 40 00 20 00 120 00 12 00 56 00 15 00 6 00 3 00 24 00 50 6 00 3 00 1 00 6 00 7 50 10 00 48 00 36 00 4 00 30 00 Departments (for food). Dr. to Classification. Officers’ kitchen General kitchen — Bakery 4 lbs. baking powder at 20c 8 lbs. baking soda at 5c 20 lbs. cracked wheat at 2c 45 lbs. crackers at 6c 19 bbls. flour at $5 00 — 4 bu. corn meal, at 50c 20 lbs. yeast at 12c 1, 200 lbs. beef, roasts at 8c 1,000 lbs. beef steak at 8c 150 lbs. mutton at 6c — 150 lbs. sausage at 8c 660 lbs. salt beef at 5c — 50 lbs. fish, fresh at 10c — 140 lbs. fish, salt at 3c — 75 bu. potatoes at 50c — 39 bu. apples at 50c — 780 lbs. butter at 15c — 95 lbs. sugar, granulated at 12c — 650 lbs. sugar, C at 8c (Journalized from abstract of food issued for the week ehding October 7.) I $40 438 100 84 36 60 80 40 40 2 70 95 00 2 00 2 40 96 00 80 00 9 00 12 00 32 50 5 00 4 20 37 50 19 50 117 00 11 40 52 00 54 Storekeeper' s J ournal. — Continued. t - 1 O CL o ® r i October 7, 1880.— Continued. Departments ( for laundry and household supplies), Dr. to Classi- fication — Laundry Officers’ kitchen.. General kitchen Bakery Centre building Superintendent’s department Officers’ department Female wards Male wards 80 lbs. soap, hard, at 6c 2, 000 lbs. soap, soft, at l%c 5 lbs starch at 30c . 16 lbs. sapolio at 10c 7 lbs. soap, castile, at 20c (Journalized from abstract of laundry and household supplies issued for the week ending October 7.) $35 20 « 32 52 52 72 72 4 80 30 00 1 50 1 60 1 40 •December 31.- Classification Dr. to Institution 1,000 tons coal, bituminous at $2 00 — 1, 000 lbs. soap, hard, at 6c — 30,000 lbs. soap, soft, at l%c — 100 lbs. starch at 30c 200 lbs. sapolio at 10c 100 lbs. soap, castile at 20c 9 chairs at $1 00 6 chairs at $3 00 6 chairs at $2 00 24 bowls at 20c — 2 bowls at 10c 22 bowls at 15c 10 bowls at 25c 200 M brick at $6 00 10 M ft. lumber, dressed, at $16 00 3,000 lbs. paint, lead, at 10c (The foregoing entry is journalized from a statement of addi- tional invoices received by the storekeeper during the quarter ending December 31st, 1880. The items would have been included in the -vY ee kly statement on the first page if it had been found convenient to divide them into weekly parcels.) $2, 000 60 450 30 20 20 9 18 12 4 3 2 1,200 160 300 00 00 00 00 00 00 00 00 00 80 20 30 50 00 00 00 $4,289 80 Boilers and engines Dr. to Classification To 800 tbns coal, bituminous at $2 00 (Estimated amount consumed during the quarter.) $1,600 00 $1,600 00 Furniture and fixtures Dr. to Classification 21 chairs 58 bowls (Journalized from abstract of issues for quarter ending De- cember 31.) $49 80 $39 00 10 80 Departments Dr. to Classification Sewing room Clothing room 60 pair boots at $2 50 60 pair buskins at $1 00 60 caps at 50c 60 coats, woolen, at $4 00 48 combs at 10c 156 pair drawers at 40c 240 handkerchiefs at 12c. 24 hats at 50c 24 pair shoes, mens, at $3 00 48 pair shoes, womens, at $1 50 216 undershirts at 50 c 60 suits, mens, at $8 00 18 dozen blankets at $18 00 36 yards table linen at $1 00 600 yards dry goods, woolen, at 50c (Journalized from abstract of issues for the quarter ending December 31.) $712 80 1,267 20 $150 00 60 00 30 00 240 00 4 80 62 40 28 80 12 00 72 00 72 00 108 00 480 00 324 00 36 00 300 00 55 Storekeeper's J ournal. — Continued. t-* HiCD 2;^ December 31, 1880 —Continued. o © ’ i-s $7,500 00 $2,000 00 5, 000 00 * ‘ wages of employes 4 4 labor not on pay-roll 500 00 Departments for Attendance, Dr. to Claesification $200 00 700 00 300 00 150 00 200 00 Superintendent’s department . 50 00 100 00 300 00 Improvements and repairs 50 00 450 00 Sewing and clothing rooms 100 00 Slaughter house 100 00 Farmer 100 00 2,000 00 Attendants, male 1,500 00 1,200 00 Attendance, salaries 2, 000 00 4 4 wages ef employes 5, 000 00 labor not on pay-roll 500 00 (The pay-rolls have been combined and journalized for the quarter ending December 31st. When payment is made month- ly it will be necessary to journalize each pay-roll separately. Departments ( for building material) Dr. to Glassification Improvements and repairs $300 00 Cottage No. 1. . 1,360 00 200 M. brick at $600, $1,200 00 160 00 10 M. feet lumber, dressed, at $16 00 3,000 pounds paint, lead at 10c .. 300 00 (Journalized from abstract of building material issued for the quarter ending December 31.) CLOSING ENTRIES. Institution Dr. to Departments $20,219 00 Officers, attendance $2, 000 00 1,500 00 1, 200 00 200 00 ... Attendants, male, attendance female, 44 ... Officers’ kitchen, 44 “ 44 food 490 08 4 4 4 4 laundry and household supplies 2 64 ... General kitchen, attendance 700 00 4 4 4 4 food 5,260 32 5 28 4 4 4 4 laundry and household supplies ... Bakery, attendance 300 00 44 food 1,207 20 3 84 44 laundry and household supplies . . . Laundry, attendance 150 00 and household supplies 422 40 ... Centre building, attendance 200 00 44 laundry and household supplies . 7 68 ... Superintendent’s department, attem lance 50 00 laundry and household supplies. ... Officers’ department, attendance 6 24 100 00 laundry and household supplies 6 24 ... Boilers and engines, attendance 300 00 fuel 1,600 00 712 80 ... Sewing room, clothing, bedding, etc . . . Clothing room. 1,267 20 ... Sewing and clothing rooms, attendance 100 00 ... Female wards, laundry and household supplies 8 64 . . . Male wards. 8 64 ... Slaughter-house, attendance 100 00 . . . Farmer, attendance 100 00 ... Furniture and fixtures, furniture 49 80 ... Improvements and repairs, attendance... 50 00 “ “ building material 300 00 ... Cottage No. 1, attendance 450 00 “ building material 1,360 00 1880. December 31. To officers, attendance 10 $2,000 00 ‘ 31. Attendants, male, attendance 11 1,500 00 ‘ 31. “ female, “ 12 1, 200 00 * 31. Officers’ kitchen, attendance 13 200 00 31. “ “ food 14 490 08 ‘ 31. 4 4 laundry and household supplies. 15 2 64 31. General kitchen, attendance 16 700 00 31. 44 food 17 5, 260 32 ‘ 31. 4 4 laundry and household supplies. 17 5 28 ‘ 31. Bakery, attendance 19 300 00 ‘ 31. 44 food 20 1,207 20 ‘ 31. 44 laundry and household supplies 21 3 84 31. Laundry, attendance 22 150 00 ‘ 31. 4 4 laundry and household supplies 23 422 40 ‘ 31. Centre building, attendance 24 200 00 31. 4 4 laundry and household supplies 25 7 68 ‘ 31. Superintendent’s department, attendance 26 50 00 ‘ 31. Supt. departm’t, laundry and household supplies.. 27 6 24 31. Officers’ department, attendance 28 100 00 31. Officers’ dep’t., laundry and household supplies.. . 29 6 24 ‘ 31. Female wards, 30 8 64 31. Male 4 4 4 4 4 4 “ 44 31 8 64 ‘ 31. Sewing room, clothing, bedding, etc 32 712 80 31. Clothing room, 4 4 4 4 4 4 33 1,267 20 ‘ 31. Sewing and clothing rooms, attendance 34 100 00 ‘ 31. Slaughter house, attendance 35 100 00 ‘ 31. Farmer, attendance 36 100 00 * 31. Furniture and fixtures, furniture 37 49 80 ‘ 31. Cottage No. 1, attendance 38 450 00 ‘ 31. 4 4 4 4 1 , building material 39 1,360 00 ‘ 31. Improvements and repairs, attendance 40 50 00 ‘ 31. 4 4 4 4 building material 41 300 00 ‘ 31. Boilers and engines, attendance 42 300 00 4 31. 4 4 4 4 4 4 fuel 43 1,600 00 Balance as per classified ledger 2,341 60 $22,560 60 Posted from storekeeper’s journal. T> Oct Ncv De< Jar Ocl No De< Form No. 11. Classification Ledger. Rage SO. BAKING POWDER. FLOUR, WHEAT. 1880. October 1 7 14 21 “ 28 Novem’r 4 11 18 25 Decem’r 1 “ 8 15 " 22 1881. January 1 Folio. Quan. Price. Amount. Date. i Bal. 1* Lbs. 12 $ 20 $2 40 1 00 1880. October 7 “ 14 5 1 00 ” 21 5 1 00 “ 28 1 00 Novem'r 4 5 1 00 “ 11 5 1 00 ’’ 18 1 00 25 5 1 00 Decem’r 1 1 00 “ 8 5 1 00 “ 15 5 1 00 •22 1 00 31 “ 31' 72 $14 40 Bal. 24 $ 20 $4 80 Folio, j Quan. i Price. Amount. Lbs. 4 3 4 2 4 4 5 3 4 5 3 5 60 80 40 ' 80 80 40 1 00 60 80 1 00 60 1 00 Quan. Price. jAmount. Date. Bbls. $5 00 1880. 12 $60 00 October 7 20 100 00 14 20 100 00 “ 21 20 100 00 ‘ ‘ 28 20 100 00 Novem’r 4 20 100 00 11 20 100 00 18 20 100 00 ’’ 25 20 100 00 Decem’r 1 20 100 00 ” 8 20 100 00 15 20 100 00 ' * 22 21 100 00 ” 31 31 252 $1,260 00 24 $5 00 $120 00 Folio. Quan. Prioe. jAmount. Bbls. 19 17 19 18 17 18 19 17 17 18 15 17 17 24 $95 00 85 00 95 00 90 00 85 00 90 00 95 85 85 90 75 00 85 00 85 00 120 00 $1,260 00 Posted from storekeeper’s journal. Form No. 12 . Department Ledger. generalkitchen. Dr. Food. Cr. Dr. Laundry and Household Bupf LIES. Date. j Folio Amount. Date. 1 1 " Folio Amount. Date. Folio Amount.! 1 i Date. r 1880. October 7 ” 14 1880. Weekending.. *2 $438 36! December 31 • 1 429 23 ! By institution.. 5 $5,260 32 | 1880. October 14 Week ending;. . *2 $ 44 32 1880. December 31 By institution. “ 21 408 65| 21 66 “ 28 “ ..1 398 34' 28 44 November 4 •• 402 82' November 4 32 ” 11 • ’ . . 1 392 75 11 32- 18 ” 394 28' 18 44 ” 25 ’• .... 397 43 25 1 32 December 1 ‘ ‘ 389 56, December 561 " 8 407 92) 8 32 •; 15 “ .... 383 13 15 82 “ r 396 081 22 44 “ 31 “ 422 17 31 48 $5, 260 32 ; ; ; i $5, 260 32 $5 28 II Page 17. Cr. Amount. 5 $5 28 : $5 28 Posted from storekeeper’s journal. ;§§§§: No. 13 tution. 57 Cr. 1880. October November December 1 . 7. 14. 21 . 28. 4. 11 . 18. 25. 1 . 8 . 15. 22 31. 31. By balance Invoices fo week ending 1 * Additional invoices bought "during quarter Attendance, pay roll for quarter $1,170 80 800 00 800 00 800 00 800 00 800 00 800 00 800 00 800 00 800 00 800 00 800 00 800 00 4, 289 80 7,500 00 1881. January 1. By balance $22,560 60 $2,341 60 \ 58 Form No. 19. Statement for the week ending October 7, 1880. Item. Pre- vious week. Difference. Over. Less. Food issued. Officers’ kitchen $40 84 428 36 100 60 $37 20 404 28 83 12 $3 64 34 08 17 48 General kitchen Bakery Total $579 80 $524 60 $55 20 Average number of inmates 425 75 427 75 2 Average number of employes Total 500 502 2 Average cost per head ' $1 15 $1 04 $0 11 Form No. 14. Abstract of food issued for the week ending October 7 , 1880. Item. Measure Price. Officers’ kitchen. General kitchen. Bakery. Grand total. 1 2 3 4 5 0 Total 7 quan- j tity. Amount. 1 1 2 3 4 5 1 6 l 7 l Total quan- tity. Amount. 1 3 4 5 6 7 Total quan- tity. Amount. Quan- tity. Amount. Food. Baking powder Pounds. 20 2 o 4 80 4 80 Baking Boda 05 4 4 8 40 g 40 Bread Carbonate of ammonia Cracked wheat 02 •i I O 04 10 .... 8 18 35 20 40 ( Jraoker i 6 30 20' 20 40 $2 40 46 $2 70 Flour, buckwheat.. Barrels. Flour, wheat. . . . 19 4 95 00 Meal, corn Bushels. 50 .... 2 -1 2 00 2 (l6 Yeast Pounds. 12 .... li) 10 20 2 40 21) 2 40 Boof, roasts. . . 8 15 15 is 15 io 15 15 100 $8 66 | 160 163 160 1601 140 160 160 l, mo 38 00 1,200 96 ()6 Beef, steaks 8 15 15 15 15 10 15 16 100 8 00 140 140 ; 140 140 60 140 1 in 000 72 00 1,000 80 00 Mutton (i 12 13 ....1 25 1 50 601 ... . 65 125 7 50 150 !) 00 Sausage 8 12 .... 13 25; 2 00 . ... 60 .... ' ioo 65 125 10 00 160 12 00 Fish, fresh 10 10 io 1 00 ioo 100 100 100 50 40' 100 650 40 4 00 650 50 32 50 5 00 Fish, salt 3 i 140 140 4 20 140 4 20 Potatoes . Bushels. 50 o 1 3 1 50 i 40... 32 72 36 00 75 37 50 Applos no 8 .... 3 1 50 18 .... 18 36 18 00 39 19 50 Butter Pounds. isr 40 i 40 80, 12 00 350 350 700 105 00 780 117 00 12 15 10 3 00 35 35 70 8 40 95 11 40 Sugar, (’ 8 15 10 .... 25 2 00 325 . . ! ! 300 625 50 00 650 52 00 Totals $40 84 $438 36 $100 60 $579 80 i 1 1 Form No. 15. Abstract of laundry and household supplies issued for the week ending October 7, 1880. g P Price. Laundry. Officers’ KITCHEN. General kitchen. Bakery. Centre building. Sup'tendent’s department. Officers' department. Female wards. Male wards. Grand total. Item. © Quant. Amount. Quant. Amount. Quant. Amount. Quant. Amount. Quant. (Amount, Quant. ^Amount. I 1 Quant. Amount. Quant. Amount. Quant. Amount. Quant. Amount. Laundry Supplies. Soap, hard ‘ ‘ soft .... Pounds 6 m CO 2, 000 $3 GO 30 00 2 12 24 2 12 4 a 2 1 2 12 a 12 2 12 80 2. 000 $4 80 30 00 Starch. 30 1 50 ...” 30 1 50 Washboards Nuinbor Wringers Household Expenses. B Enrols. ... Number Baskets Bluckintf . . Boxes... Bootjacks Bowls woo do li Niimhnr Boxes. ' " Brackets, wall Brooms ' ‘ whisk Bapolio 10 1 10 1 10 2 20 2 20 2 20 2 20 2 20 2 20' 2 20 Soap, oastile Pounds. 20 1 20 1 20 T 20 2 40 2 40 7 1 40 ' ‘ toilet I ; — $35 20 ' 44 32 64 52 52 72 1 i 72 $39 30 i _ J Tho amounts under those headings are transferred from an oxhibit liko the ono which follows. Form No. # 16. Detailed Abstract of laundry and household supplies issued to female wards, for the week ending October 7, 1880. Itom. Measure Price. Female wards. No. 1. No. 2. No. 3. No. 4. No. 5. No. 6. No. 7. No. 8. No. 9. No. 10. Grand total. Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount. 1 1 1 1 Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount. Laundry Supplies. Soap, hard Pounds. N umber Pounds. 06 2 % 12 2 $ :i2 Household Expenses. Baskets Blacking ... Boot-jacks Brooms Brooms, whisk .. , Sapolio 10 20 2 20 40 2 20 4o Soap, castilo Soap, Loilot Totals $ 72 * 72 " 1 1 Foem No. 17 . Abstract of supplies issued for the quarter ending December 31, 1880. Item. Measure Price. Impbovements AND KEPAIES (OEDINABY.) j C ottage No. 1. Cottage No. 2. New baen. Ice house. Gband total. Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount. Quan. Amount, Quan. Amount. Quan. Amount. Quan. Amount. Building, Improvements and Repairs. Brick M. $6 00 200 | $1,200 OOj 1 200 $1,200 00 Cement Barrels.. Fire brick Fire clay ... Barrels.. < i rates Number Bushels Hair Lath M. Lime Barrels Mortar Bushels Sand Car lo’ds Stone, dimension Lumber, dressed Pent 16 00 10, 000 160 00 10.000 160 00 Lumber, flooring Feet | Paints, lead Pounds. io 66 3, 000 $300 66 :::::::::: 1 3. ono 30ft no Totals 1 *300 001 $1,360 00 1 1 $l,M0 00 t 1 1 1 ! | | 1 Form No. 18. Abstract of issued to department for the quarter ending December 31, 1880. • Week ending Item. Measure Price. Oct. 7. Oct. 14. Oct. 21. Oct. 28. 1 Nov. 5. Nov. 12. Nov! 19. Nov. 26. Dec. 3. Dec. 10. Dec. 17. Dec. 24. Dec. 31. ; Grand total. Quan. Amount. Quan. 1 Amount.l Quan. 1 Amount.' Quan. Amount. Quan. Amount. II li I Quan. Amount. 1 I j Quan. jAmount.j | Quan. jAmount. Quan. | Amount. Quan. Amount. | J Quan. jAmount. Quan. Amount. | ; Quan. Amount. 1 Quan. Amount. Baking p