REPORT OF THE COMPTROLLER OF THE TREASURY vii

economy shown by the General Assembly in the conduct of its
business should impress every official of the State with the
necessity of conducting the various offices, boards and commis-
sions with the greatest economy, always having in mind effi-
ciency as the most desirable element of public service.

REPORTS AND SYSTEMATIZED BOOKKEEPING.

I have requested the various boards and commissions of the
State to furnish this office with a schedule of their receipts
and expenditures and submitted to them a form for this pur-
pose. I am pleased to say that many of them responded
promptly, giving the information requested. These statements
will be found as an addenda to my report. My purpose in ask-
ing for these was to establish a custom whereby the financial
matters of the various institutions of the State would eventu-
ally be placed, to some extent at least, under the Comptroller's
Office, with the idea of making that office more efficient and
more potent in State economies.

Chapter 587 of the Acts of 1916 prepares the way for the
placing of all State institutions upon the most economical and
efficient basis. Under this Act, the Board of Public Works may
establish a uniform system of bookkeeping for the various
classes of State institutions, and I am pleased to report that
they have already taken up this work and are carrying it for-
ward. The benefit of this system of bookkeeping and reporting
to the office of the Comptroller will be to give an accurate cost-
sheet of the work done by State institutions. To illustrate: If
one hospital were clothing its inmates cheaper than another, or
furnishing their food cheaper, it will be apparent in the reports
and the best system in use will be adopted in every institution.
This is a simple matter, but one of very great importance.

The same statute also provides that the State Auditor shall
make an examination of the books, accounts and reports of all
Clerks of Courts, Registers of Wills, Sheriffs, State's Attor-
neys, and all Collectors of State Taxes, and that the Board of
Public Works may require said officials to adopt a uniform sys-
tem of accounting, or to make such form of report as said
Board may advise and prescribe. These matters are now being
worked out and when fully established, I am sure, will be a