28 



REQUIREMENTS OF EXPERIMENT STATION ACCOlTsTING. 



[Se« circular letter of the Director of the Office of Experiment Stations of Mar. 1, 1911] 



Th«> principle which should ^ide ia that all expcndituros from the Hatch fund 

 must be for experimental work and publications, and all expenditures from the 

 Adams fund for the projects agreed upon in advance with the Office of Experiment 

 Stations. 



In adjusting the salaries of station employees only such portion of their time as is 

 occupied in connection with experimental work and the publication of the results 

 thertH)f, including correspondence directly relating to the experimental work, should 

 be charged to the Federal funds for the station. All business and corre.«»pondence 

 connected with the college, inspection service, and extension department or bureau 

 of information should be paid for from other funds. 



The same principle should be applied to all other expenditures from these funds 

 for the maintenance of the station. 



The Adams fund expenditures for salaries, labor, travel, apparatu.''. books, and 

 maintenance should be strictly confined to those necessitated by the projects on 

 file which have been approved by this office. Each voucher should be indorsed with 

 the title of the project for which the expenditure was incurred, and be O. K'd by 

 the officer in immediate charge of the project, as well as by the director. 



Separate accounts should be kept for the Hatch, Adams, and sales funds, and as 

 far as practicable separate vouchers should be on file for each of these funds. 



The sales funds should be used only for experiment station work and publications 

 and not for inspection or extension work or compiled publications. 



lUlls for printing, illustrations, preparation of MS., or mailing of publications 

 should not be charged- to the Hatch fund unless the publications clearly record the 

 experimental work of the station. Popular bulletins charged to the Hatch fund 

 should expressly show that they embody the results of the station's experimental 

 work. General bulletins of information, circulars containing directions for the use 

 of fertilizers, sprajdng, etc., which are compiled from well-known stmrces <.if informa- 

 tion or embody the general or local experience of practical men, and other compiled 

 pulilications, should not be charged to the Hatch fund. 



The expenses of tests and local demonstrations of established results of exj)erimental 

 work or improved practice are not proper charges against the Federal funds fur the 

 stations. 



In keeping the station books and vouchers and in making up the financial reports 

 strict attention should be paid to the rulings of the dei)artnu'nt, the published scheme 

 of classification of accounts, and the instructions printed on the first page of the finan- 

 cial schedule and in connection with the several abstracts thereof. 



"\Vh«'n changes are made of accountants or clerks, the re(|uiren»e-nt.s of the department 

 ri'gardiug the details of expenditure and accounting should be !)rought to tlie attentioix 

 of the new incumbents, and care should be taken that a])i)roved methods of accounting 

 shall nut be changed without con.sideration of the department's recpiirements. 



ADMINISTRATION OF HATCH AND ADAMS ACTS. 



[Kxtrocl from report of the Socrotory of AKrioiilttiro, rJ13. | 



Efficient station work demands an atmosphere of fairness and jiisUco and reiusonablo 



H<;curi(y lo the stuff. It furthermore reiinires stability of policy and the highest ptwsi- 

 ble me:isure of continuity in work and in i)ersonneI. Mon«'y sjienton dis<'onlinue*l or 

 interrupted i)rojeclHiB usually very laru'ely was(e<l. The direct or of thestulion. as the 

 giiiiling head, is mainly responsible for the succe.'Vt of the station. .\ good station and 

 u good director go together. Tim station director deserves Ut be sustiiined and sup- 

 j)ortod by the governing board in currying out the general jM>li(y after it is approved 



