TWENTY-NINTH BIENNIAL REPORT. 97 



REPORT OF THE BUREAU OF FINANCE AND ACCOUNTS. 



II. R. Dunbar, In Charge. 



With the reorganization of the Commission in January, 1926, changes 

 in department administration were effected. As the head office was to 

 be located at San Francisco it was imperative that the license depart- 

 ment and accounting department remain at Sacramento, owing to the 

 constant and close business relations with other departments at the 

 State Capitol. Accordingly, a Bureau of Finance and Accounts which 

 included all of the accounting and license distribution and sales of the 

 Commission was created, and H. R. Dunbar, who had been connected 

 with the Commission since 1912 and cashier since November, 1922, 

 placed in charge. 



The personnel of the Bureau of Finance and Accounts at the time 

 of its creation was as follows : H. R. Dunbar, cashier and in charge ; 

 G. B. Gifford, bookkeeper; Mrs. Othella Coleman, clerk; Miss Eva 

 Pearson, typist-clerk; Mr. L. E. Rust, chief license clerk; Miss Faye 

 Graves, stenographer; Miss Thelma Brietzke, stenographer; J. J. 

 Shannon, license clerk at San Francisco, and Miss S. D. Nash, license 

 clerk at Los Angeles. 



On March 26, 1926, Mr. Gifford asked for and was granted a leave 

 of absence and A. A. Manship, who was in the accounting office of the 

 Department of Agriculture, was secured to fill the position. 



Immediately after the new bureau was created, the executive officer 

 arranged with the Board of Control to have a thorough audit and 

 examination made of the Commission's accounts and license records. 

 Accordingly, R. R. Soberanes, an accountant of their department, was 

 assigned to make the audit. Mr. Soberanes made a very thorough and 

 exhaustive audit and examination of all the Commission's financial 

 records at Sacramento, San Francisco, Los Angeles and San Pedro. 

 Tn addition to this Mr. Soberanes revised the system of accounting, 

 thereby eliminating certain unnecessary details, and at all times has 

 been very helpful and congenial. 



One of the first steps taken by the new executive officer was the 

 preparation of a budget to cover the expenditures of the Commission 

 for the balance of the seventy-seventh fiscal year. In order to accom- 

 plish this the various department and bureau heads were requested to 

 make up budgets for their respective departments. This was immedi- 

 ately done and the full budget was then made up and presented to the 

 Board of Control for their approval. 



The work of the Bureau of Finance and Accounts is divided into two 

 functions as follows: In the accounting office all traveling expenses 

 of the employees of the Commission and all of their expense bills per- 

 taining to operation and maintenance of the Commission are thoroughly 

 audited and presented to the Board of Control and Controller's office 

 for their audit and payment. All records and data pertaining to the 

 expenditures of the Commission are kept in this office, being under the 

 direction of the accountant. 



The other function of this bureau concerns licenses and revenue. All 

 details pertaining to the printing of licenses and the distribution of the 



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