55 



EXPERT ACCOUNTANT'S REPORT. 



To Hon. William H. Fulkerson, President, and Members of the 

 State Board of Agriculture. 



Gentlemen: — At the verbal request and direction of the chairman 

 of your finance committee, and Mr. M. Conrad, your president-elect, 

 I have made an examination of the books, accounts, vouchers and 

 warrants relating to the receipts and disbursements by the secretary 

 of your board for the period from JJanuary 1, 1900, to [December 31, 

 1900, both inclusive. 



I find that besides the balance brought forward the sources of in- 

 come are, appropriations, borrowed money, the issue of live stock 

 certificates, the issue of fertilizer licenses, suspensions, entrance fees, 

 the rental of space, sale of permits and privileges and tickets, etc., at 

 fair grounds, premiums by American Short-horn Breeders' Associa- 

 tion, and various incidental sources, all of which, with two excep- 

 tions, are evidenced by applications on file, and reports of the super- 

 intendents of the various departments. (Two applications for one 

 exhibitor's ticket, each, total $4.00 are not on file.) All disburse- 

 ments for premiums are made by the secretary's check on the treas- 

 urer, based upon the authority of reports from the several superin- 

 tendents of the various departments. All other disbursements are 

 made by properly executed warrants upon the treasurer, based upon 

 audited vouchers. Three discrepancies aggregating $8, all of which 

 were subsequently reconciled, occurred in issuing premium checks. 

 One premium check, No. 718, for $3, remains unpaid. Warrant 

 No. 1152, issued for $36, should be $36.70. No. 992 for $50 reported 

 paid by the treasurer, was missing. All premium checks paid, and 

 all warrants paid and finally turned over to the secretary were can- 

 celed in my presence. I had made an appointment with your treas- 

 urer to call on him at the bank at which he is employed, on Monday, 

 December 31, 1900, for the purpose of verifying the balance in the 

 treasury; as the treasurer was not at the bank when I called, I ar- 

 ranged to call again, but did not reach the bank until after the clos- 

 ing hour, hence failed to gain admission. I then arranged by tele- 

 phone with Mr. C. J. Peterson, Jr., also employed in the same bank, 

 who I was informed was the treasurer's bookkeeper, to forward me 

 by mail a statement of the aggregate receipts, disbursements and the 

 balance on hand. This was done, and this statement is attached to 

 this report. 



