92 ■ THE MONTHLY BULLETIN. 



The state law requires that monthly reports be submitted to the board 

 of supervisors and that an annual report be presented to the State Com- 

 missioner of Horticulture. In recent years blank forms have been sent 

 out for the latter purpose and the data gathered and recorded as above 

 will easily be sufficient for filling in the points requested. The monthly 

 report to the supervisors can also be easily compiled either as a detailed 

 or as a general report from the office records. The one thing which 

 must be included in these reports which we have not touched upon is 

 the financial statement. This of course depends somewhat upon the 

 type of bookkeeping in vogue in the particular county, as some auditors 

 demand one thing and some another. The office records should, how- 

 ever, show in detail all the claims which have been 0. K. 'd by the com- 

 missioner and all the collections which have been made in payment for 

 work done. In Ventura County we keep such general accounts as 

 Material, Appliances, Labor, etc., showing each month the amount paid 

 out by claim, or received in cash under each of these headings. A 

 separate-leaf ledger is used, and the page number refers directly to the 

 orchard number. 



Doubtless there are points which have not been covered in this paper 

 and 'doubtless there are conditions which will call for a variation in the 

 program outlined. On the whole, however, the card index system is 

 better adapted to variations than any other. It is also easy of inter- 

 pretation and more especially it is complete and accurate. 



My purpose was not to go too far into a detailed description of busi- 

 ness efficiency ; let us leave that for bankers and merchants to work out 

 for us. I have hoped, rather, to show you the breadth of problems 

 with which our offices are confronted, and the various methods by which 

 we are endeavoring to aid in the agricultural development of our State. 

 The time is coming when our offices will be in still closer touch with the 

 experimental agriculture of the world ; when better equipped men will 

 fill our places; when the people will more and more look to us for 

 authority and advice. In building for that time we must conduct, as 

 nearly as possible, efficient and businass-like institutions and the infor- 

 mation which we gather in our various activities must be made available 

 to all to the best of our abilities. 



