66 IOWA DEPARTMENT OF AGRICULTURE 



BALANCE SHEET, NOVEMBER 30, 11»16. 

 ASSETS. 



Real estate ., $ 466,771.67 



Buildings 666,628.29 



Light and telephone plant 18,170.38 



Personal property _. 33,432.62 



$1,185,002.96 



Accounts receivable 41.S0 



Cash balance in treasury, Nov. SO, 1916 3,968.17 



Total assets $1,189,(^2.63 



LIABILITIES. 



Accounts payable $ 176.87 



Bills payable 20,000.00 



State appropriation lor frame buildings, 1880 SO,O0O.OO 



State appropriation for additional real estate 18, 111. 47 



State appropriation for pe^rmanent buildings since 1802 446,000.00 



554,288.34 

 Surplus on account of increase in value of real estate and profits 



of fair invested in permanent improvetmients 654,754.29 



Total liabilities $1,189,012.63 



STATE ACCOUNTANT'S REPORT. 



TO THE EXECUTIVE COUNCIL OF IOWA : 



The following is a report of my examination of the Iowa De- 

 partment of Agriculture, for the period from December 1, 1915. 

 to Decemiher 1, 1916. 



• F. H. PAUL, 



Accountant. 



IOWA DEPARTMENT OP AGRICULTURE. 



The examination of this department covers a period from De- 

 cember 1, 1915, to December 1, 1916. 



In checking this department the receipts for money received 

 have been checked against the records kept in this department, 

 the superintendents' reports of each department and the treas- 

 urer's books, which show that all cash has been fully accounted 

 for and properly turned over to the treasurer of the Department 

 of Agriculture. 



The amount paid for and on account of the department for 

 expense has been checked with the claims filed, approved and 

 entered of record, the checks issued for the payment thereof 

 returned, paid and cancelled and found to be correct. 



The amount paid for premiums has been checked with the rec- 

 ords kept in the department, the warrants issued for the pay- 

 ment of each premium or award granted and approved, the checks 



