18 IOWA DEPARTMENT OF AGRICULTURE 



delivered to the grounds. The superintendent of grounds checks this 

 order and if there is any discrepancy it is reported to this department 

 and changes made on the order. Practically all supplies are ordered 

 for a' specific purpose and for that reason none are left over to invoice 

 at the close of the year. The management has learned that it is not ad- 

 visable to furnish carpenter tools, shovels, forks, etc., to employes on the 

 grounds as they are easily carried off and a considerable loss would result 

 therefrom. Our superintendent of grounds has been instructed that all 

 men must furnish their own tools and be responsible for same. 



Regarding inventories in the forage 'department at the close of the 

 fair will say we make a contract with a milling firm, who furnish us with 

 corn, oats, and mill feed, to the effect that their representative must be 

 present at the close of the fair to invoice all unsold grain and mill feed 

 and give us a credit memorandum for same, as the bill on file in this 

 department clearly indicates. Only such quantities of hay and straw are 

 delivered as can be disposed of during the fair so that practically none of 

 this is left when the fair closes. What little that was left over after the 

 last fair was disposed of to the parties who keep their speed horses on the 

 grounds the entire year, all of which is duly accounted for and appears 

 in receipt books of this department. 



We have never attempted to keep a record of the salvage from build- 

 ings wrecked by the management and used for repair work on other 

 buildings. If a system can be installed that would give us this informa- 

 tion and would not be too cumbersome, or too expensive to carry out, 

 it would be of value in determining the exact amount of improvements 

 made on the various buildings at the grounds from materials from this 

 source. 



"The charges in the horse department are $2.00 per single stall, $4.00 

 per box stall, and $1.00 per pony stall; in the cattle department, $2.00 

 per single stall; in the sheep department, $1.00 per pen; in the poultry 

 department, $1.00 per coop, and — or 25c per bird; and in the swine de- 

 partment, $1.00 per pen. The superintendent's individual departmental 

 records, containing lists of the exhibitors and the amount of the rental 

 collected therefrom for the twelve months ended November 30, 1912, and 

 November 30, 1911, respectively for the above departments, were produced 

 to us, and while the amounts stated to have been collected by each super- 

 intendent for the rent set forth above were found to be in agreement 

 with the aggregate income from such sources entered in the receipts 

 book, it is a matter of impossibility to state whether the amounts so ac- 

 counted for properly represent the income actually derived from these 

 sources, owing to the total absence of proper accounting methods." 



The fees collected for coop rent in the poultry department and for pen 

 rent in the swine department are all collected by the Secretary at the 

 time entries are made and receipt is given for the proper amount, showing 

 tlie number of coops and the number of pens reserved for each exhibitor. 

 Duplicates of these receipts are retained and were checked by the effi- 

 ciency engineers. A greater portion of the stall rent in the horse, cattle 

 and sheep departments is also collected by the Secretary at the time entries 

 are made and receipts are issued in the same manner as above described. 

 The balance of the stall and pen rent in these departments is collected 



