FOURTEENTH ANNUAL YEAR BOOK— PART I 27 



attempt at bookkeeping is comprised in chronological records of receipts 

 and payments. No ledger accounts are kept of the assets created by the 

 expenditures on permanent improvements, and prior to 1910 (see Schedule 

 '2") no distribution of material and labor, expended by the board itself 

 under this caption, has been made in the records. 



"Speaking generally the records kept in the department fail entirely 

 to provide the necessary data and information whereby the due accounting 

 of all income can be properly assured; and also whereby the consideration, 

 which is presumably obtained for all disbursements, can safely be said to 

 have been enjoyed solely thereby." 



I think I am safe in saying that you will not find one out of ten 

 business houses in the state of Iowa that keeps a more accurate account 

 of the receipts and disbursements than are shown by the books in this 

 department. It is very peculiar that if the plan under which we operate 

 has been so slack that the fair has been successful and enjoyed the healthy 

 growth it has from year to year. It is also strange that the leading agri- 

 cultural papers of America hold up the Iowa State Fair as a model for 

 others to pattern after. It is also peculiar that state fair managers from 

 practically every state fair in the Union have visited the Iowa State Fair 

 to take home our methods of doing business and conducting a state fair 

 so that they might make their fair greater and more successful. 



The engineers fail to comprehend that the account for the receipts and 

 disbursements for the State Fair is the most important point to be looked 

 after. No one is going to run away with the grounds or with the build- 

 ings thereon, and if we have close supervision over the receipts and dis- 

 bursements of the fair there is not going to be a very great loss from other 

 sources. 



Referring to the tabulation of disbursements with reference to salaries, 

 supplies, printing and binding furnished the department by the state of 

 Iowa we find the following comment: 



"None of the above disbursements are entered in the records kept in the 

 department. Therefore, while a net income of some $40,000.00 is being 

 realized annually the state is at the same time subsidizing the depart- 

 ment to the extent of $14,500.00 per annum." 



I wish to say regarding the records of these accounts that they are 

 kept in a book designed and furnished by the Secretary of the Executive 

 Council and in accordance with his wishes. All of which the examiners 

 had access to. Therefore we see no reason for the statement: 



"None of the above accounts are entered in the records of the de- 

 partment." 



I note the engineers have listed in this statement $13,430.00 aid due 

 farmers' institutes and short courses. The department of agriculture 

 receives absolutely no benefit from the amount of state aid paid the 

 farmers' institutes and short courses. The only duties we have in con- 

 nection therewith are to audit the reports of these organizations and 

 certify the same to the auditor of state, who issues state warrant and 

 forwards it to the county treasurer in the county in which the organiza- 

 tion is located. I see no reason why the engineers should not have added 

 in this statement the amount appropriated to county and district fairs, 

 which amounts to $40,000 for the biennial period, as the reports are 



