General Fiscal Provisions.

S$ 13-14

were incurred, and the dates and items of each expenditure. If for transportation, furniture, blank and other books purchased for the use of offices, binding, blanks, printing, stationery, postage, cleaning and other necessary and incidental expenses, a bill duly receipted must be attached to the statement. Each statement of accounts must be verified by the person presenting the same to the effect that it is just, true and correct, that no part thereof has been paid, except as stated therein, and that the balance therein stated is actually due and owing. No payment shall be made to any salaried state officer or commissioner having an office established by law, for personal expenses incurred by him while in the discharge of his duties as such officer or commissioner at the place where such office is located. No manager, trustee or other officer of any state charitable or other institution, receiving moneys from the state treasury in whole or in part for the maintenance or support of such institution, shall be interested in any purchase or sale by any such officers.

§ 13. Regulations for the transmission of public moneys.The comptroller may make such regulations and give such directions, from time to time, respecting the transmission to the treasury of moneys belonging to the state from the several county treasurers and other public officers as in his judgment is most conducive to the interests of the state. He may, in his discre tion, audit, allow and cause to be paid the expenses necessarily incurred under or in consequence of such regulations and directions, or so much thereof as he deems equitable and just.

§ 14. Temporary loans and revenue bonds. From time to Age 2. C. 366 time, as the legal demands on the treasury render it necessary. the comptroller may make such temporary loans at a rate of interest not exceeding five per centum per annum, as are necessary to discharge such demands, and may issue transfer certificates for the amount borrowed, with interest, payable semi-annually, and the principal payable at such time or times not exceeding seven years, at which in his opinion, the treasury will be in a condition to pay the same from the revenues of the state applicable to their payment, and so much of such revenues as will be sufficient to pay the amount borrowed, are pledged to that object. He may issue bonds in anticipation of the state tax, authorized to be levied for the current expenses of the government, not exceeding fifty per centum of such tax to any one year, payable on or before May fifteenth following the date of issue, and draw

ing interest at the least rate obtainable by him. The proceeds of such bonds shall be applied in payment of the current expenses of the government and to no other object. When received into the treasury, so much as may be necessary of the taxes in anticipation of which any such bonds are issued, shall be applied exclusively to the payment of the principal and interest of such bonds. He shall include in his annual report, a detailed statement of all such loans made and bonds issued during the year, and of his proceedings in relation thereto.

§ 15. New in place of lost certificates.-The comptroller may issue to the lawful owner of any certificate or bond issued by him in behalf of this state, which he is satisfied, by due proof filed in his office, has been lost or casually destroyed, a new certificate or bond, corresponding in date, number and amount with the certificate or bond so lost or destroyed, and expressing on its face that it is a renewed certificate or bond. No such renewed certificate or bond shall be issued unless sufficient security is given to satisfy the lawful claim of any person to the original certificate or bond, or to any interest therein. The comptroller shall report annually to the legislature the number and amount of all renewed certificates or bonds so issued.

16. Forms of state accounts.-The comptroller shall prepare a form of accounts to be observed in every state charitable institution, reformatory, house of refuge, industrial school, department, board or commission, which shall be accepted and followed by them, respectively, after thirty days' notice thereof. Such forms shall include such a uniform method of bookkeeping, filing and rendering of accounts as may insure a uniform statement of purchase of like articles, whether by the pound, measure or otherwise, as the interests of the public service may require, and a uniform method of reporting in such institutions and departments, the amount and value of all produce and other articles of maintenance raised upon the lands of the state, or manufactured in such institution, and which may enter into the maintenance of such institution or department. All purchases for the use of any department, office or work of the state government shall be for cash. Each voucher, whether for a purchase or for services or other charge shall be filled up at the time it is taken. Where payment is not made directly by the state treasurer, proof in some proper form shall be furnished on oath that the voucher was so filled up at the time it was taken, and that the money stated

General Fiscal Provisions.

SS 17-18

therein to have been paid, was in fact paid in cash or by check or draft on some specified bank.

17. Itemized and monthly accounts of public officers. ami 190

0.437

The proper officer of each state hospital, asylum, charitable or reformatory institution, the state commission in lunacy, the state board of charities, the state board of health, the commissioners of fisheries, game and forests and all other state commissions, commissioners and boards, shall, on or before the fifteenth day of each month, render to the comptroller a detailed and itemized account of all receipts and expenditures of such hospital, asylum, institution, commission, board of commissioners during the month next preceding. Such accounts shall give in detail the source of all receipts, including the sums received from any county, and be accompanied by original and proper vouchers for all funds paid from the state treasury, unless such vouchers have been previously filed with the comptroller and have appended or annexed thereto the affidavit of the officer making the same to the effect that the goods and other articles therein specified were purchased and received by him or under his direction or that the indebtedness was incurred under his direction; that the goods were purchased at a fair cash market price and that neither he, nor any person in his behalf, had any pecuniary or other interest in the articles purchased or in the indebtedness incurred; that he received no pecuniary or other benefit therefrom, nor any promises thereof; that the articles contained in such bill were received by him, and that they conformed in all respects to the goods ordered by him or under his direction, both in quality and quantity. The state comptroller and the president of the state board of charities, subject to the approval, in writing, of the governor, shall classify into grades the officers and employes of the various charitable and reformatory institutions required by law to report to the comptroller, and shall fix the salaries and wages to be paid such officers and employes. Differences in the expense of living and rates of wages in the localities in which such institutions are situate may be considered. The comptroller shall have the power of audit subject to such classification. (As amended by chap. 383 of 1899.)

§ 18. Inspection of supplies and entry in books. The steward, clerk or bookkeeper in every such institution, board or commission shall receive and examine all articles purchased or received for the maintenance thereof, compare them with the bills for the same, ascertain whether they correspond in weight,

$$ 19-20

・m'd 1901

0.157

Article I.

quality or quantity, and inspect the supplies thus received. Such steward, clerk or bookkeeper shall enter each bill of goods thus received in the books of the institution or department at the time of receipt thereof. He shall make a full memorandum in the book of accounts of such institution of any difference in weight, quality or quantity of any article received from the bill thereof, and no goods or other articles of purchase or manufacture or farm or garden production of land of the institution shall be received unless so entered in such book with the proper bill, invoice or statement, according to the form of accounts and record prescribed by the comptroller. In accounts for repairs or new work, the name of each workman, the number of days employed and the rate and amount of wages paid to him shall be given. If contracts are made for repairs or new work, or for supplies, a duplicate thereof, with specifications, shall be filed with the comptroller. The steward of every such institution or other officer performing the duties of a steward under whatever name, shall take, subscribe and file with the comptroller, before entering on his duties, the constitutional oath of office, and may administer oaths and take affidavits concerning the business of, such institution.

$ 19. Deposit in banks of moneys received by state institutions.--Every state institution supported, in whole or in part, by the state, shall deposit at interest, all its funds received from sources other than the state in a bank or trust company, which shall give a bond with sufficient sureties for the security of such deposit, to be approved by the comptroller. All state institutions or departments, except charitable institutions, state hospitals for the insane, reformatories, houses of refuge, and state industrial schools, shall pay into the treasury, quarterly, all receipts and earnings other than receipts from the state treasury. § 20. Annual inventory and report of institutions.--Every state charitable institution, state hospital, reformatory, house of refuge and industrial school shall file with the comptroller annually, on or before October twentieth, a certified inventory of all articles of maintenance on hand at the close of the preceding fiscal year, stating the kind and amount of each article. Every state charitable institution, state hospital, reformatory, house of refuge, state agricultural experiment station, and the quarantine commissioners, required by law to report annually to the legis lature, shall state an inventory of each article of property, stat

General Fiscal Provisions.

§§ 21-23

ing its kind and amount, except supplies for maintenance, belonging to the state and in their possession on October first of each year.

§ 21. Rendition of accounts.-The comptroller, from time to time, shall require all public officers and other persons receiving moneys or securities, or having the care and management of any property of the state, of which an account is or is required to be kept in his office, to render statements thereof to him; and all such officers or persons shall render such statements at such time and in such form as he requires, and at all times when required by law. He may require any one presenting to him an account or claim for audit or settlement, to be examined upon oath before him touching such account or claim, as to any facts. relating to its justness or correctness. He may issue a notice to any person receiving moneys of the state for which he does not account or to the legal representatives of such a person, requir ing an account and vouchers for the expenditure of such moneys to be rendered at a time to be fixed not less than thirty nor more than ninety days from the date of the service of the notice. Such notice shall be served by delivering a copy thereof to such person or representative or leaving such copy at his usual place of abode; and if such service is made by the sheriff of the county, where the person served resided, the certificate of such sheriff, and if made by any other person, the affidavit of such other person, shall be presumptive evidence of such service.

22. Statements of account not rendered. The comptroller shall state an account against every person who receives moneys belonging to the state for which he does not account when required, charging him with the amount received according to the best information which the comptroller may have in regard thereto, with interest at six per centum per annum from the time when the same was due and payable, and shall deliver a certified copy of such account to the attorney-general for prosecution, and such certified copy shall be presumptive evidence of the indebtedness of such person to the state for the amount stated therein. The person against whom an action is brought by the attorney-general on any such account, shall be liable for and pay the costs of the action whether final judgment therein shall be against him or in his favor, unless he is sued as the representative of the person originally accountable for such moneys. § 23. Statements of account rendered. The comptroller