68 IOWA DEPARTMENT OF AGRICULTURE 



has not been 'brought forward for this year. The value of per- 

 manent improvements should be added and depreciation of 

 property entered. 



EDITOR'S NOTE^ — Since December 1 the inventory has been completed 

 and that with balance sheet will be found on pages 63-66. 



I have checked the records of free tickets and passes issued 

 by officers and superintendents of the various divisions and sub- 

 mit a statement of the same herewith. This shows a less number 

 issued for 1916 than for 1915. 



The liabilities for 1915 were $40,211.14. The liabilities for 1916 

 are $20,716.74. 



The appropriation of $1,000 for insurance has been drawn, 

 by the board and used in purchasing insurance for protection of 

 buildings on the grounds. The further appropriation of $2,400 

 annually has also been drawn and used by the board for expenses 

 of the department. 



The board increased the salary of the secretary from $3,000 

 which was paid to April 23, 1916, to that of $3,400, to be paid 

 for the balance of the year, ending at the time of the annual 

 meeting of the board. The board also increased the salary of 

 Miss Smith to $100 per month and Mr. O'Brien to $125 per 

 month. The janitor for the department is furnished by the custo- 

 dian and is on his pay roll. He does the janitor work and aids 

 in the clerical work of the office. 



In the matter of expenses and premiums offered by the depart- 

 ment I am of the opinion that the budget system should be carried 

 out as far as possible. In some divisions this was done for this year 

 of the fair and the expenses reduced. I would recommend that at 

 the annual meeting of the board the budget for the 1917 fair be 

 carefully considered and so far as possible be fixed for each division. 



Some of the permanent buildings on the grounds will, in the near 

 future, require repairs and painting tbat they may not depreciate 

 more than the natural depreciation that time will bring. The legis- 

 lature should make some provisions for the maintenance of the 

 permanent buildings on the grounds at the coming meeting. 



The books of one snpcrintfMident do not exactly lialance with the 

 iimount turned o\('i- to the ti'easui'er and the receipts given for cash 

 received. I have gone over this Ixiok very earefnly and believe 

 that all money received has been aceoiinled for and turned over 

 to the treasurer. The secretary states that, owing to the severe 

 sickness of this man, he has not been able to take the matter up 



