TWENTIETH ANNUAL YEAR BOOK— PART I 53 



and the men, -without exception, put in far more time than was required 

 in their regular schedule. 



They were allowed to enter the judging ring, and it was pleasing to see 

 their eagerness to place a class of stock ahead of the judges and then com- 

 pare their judgment with that of the officials. 



Will you kindly convey to the fair officer^ the thanks and kind regards 

 of the disabled soldiers and sailors taking training at Ames? 



Very sincerely yours, "*• 



J. C. CUNNINGHAM, 

 Chairman Non-Collegiate Courses. 



Secretary Corey read the report of the state accountant: 



Des Moines, December 7, 1919. 

 To the Executive Council of Iowa: 



Gentlemen — The following is a report of the examination of the Iowa 

 Department of Agriculture for the period from December 1, 1918, to 

 November 30, 1919. 



F. H. PAUL, Accountant. 



P. E. WOODS, Asst.' Accountant. 



IOWA DEPARTMENT OF AGRICULTURE. 



The examination of this department covers the period from December 

 1, 1918, to November 30, 1919. 



The examination, audit and check of the department is made under 

 the statute requiring that the same shall be made by the state accountant 

 and report submitted to the executive council and board of directors of 

 the Iowa Department of Agriculture before the annual meeting of the 

 board of directors in the month of December. 



In making the audit and check we have examined all claims filed for 

 expenses and awards for premiums and pay rolls and all sources from 

 which revenue is received by the department and check them against 

 the records of the department showing the receipts and disbursements for 

 the period covered by this report. 



The records show that all funds from whatever source received have 

 been turned over to the treasurer. All claims for expenses and mainten- 

 ance of the fair and all premium awards made have been carefully exam- 

 ined to ascertain if the proper approval was made by the proper persons 

 and the record approval by the board made, before payment was made. 



The checks issued by the treasurer for the payment of claims approved 

 and premium awards have been checked against each and comparisons 

 made to ascertain if proper payments were made. Some checks are 

 outstanding, not having been presented for payment. A list of these is 

 submitted herewith. Premium warrant No. 17616, payable to Raymond 

 Meiske, Nichols, Iowa, was overpaid $5.00, check was drawn for $15.00, 

 should have been issued for $10.00. This overpayment is now in process 

 of adjustment. The payroll account was checked and compared. A list 

 of the outstanding checks is submitted with this report. Check for $1.00, 

 Clarinda State Bank, lost in the mails; check for $1.00 on State Bank of 

 Livermore, unsigned, and check of E. C. Lytton for $12.00 paid since 

 December 1st. The checks on the two banks are now being investigated 



