THIRTIETH BIENNIAL REPORT 



27 



REPORT OF THE BUREAU OF FINANCE AND ACCOUNTS 



By H. R. Dunbar, In Charge 



Herewith is submitted the report of the Bureau of Finance and 

 Accounts for the period ending June 30, 1928. 



Since making our last report there have been certain changes in 

 the work of this bureau due to the fact that at the last session of 

 the legislature the Department of Natural Resources was created, 

 embracing the divisions of Fish and Game, Forestry, Mines and Parks. 



In the latter part of 1927 the accounting and bookkeeping of the 

 Division of Fish and Game was consolidated with the accounting of 

 the other three divisions into one office in the Department of Natural 

 Resources. As a result of this consolidation Mr. J. F. Bell, accountant, 

 Mrs. Othella Coleman and Miss Eva Pearson, all of the Division of 

 Fish and Game, were transferred from the Bureau of Finance and 

 Accounts to the Department of Natural Resources together with all 

 bookkeeping and accounting records of this division. All correspond- 

 ence relative to the claims are still handled through this office. 



After the expense claims of the Division of Fish and Game have 

 been audited and assembled into schedules for payment by the State 

 Controller, the duplicates are brought into this office for payment 

 from the funds of the revolving fund in order that the employees may 

 be reimbursed for money expended by them, by which method they 

 receive their money much sooner than waiting for payment to be made 

 by the Controller. The revolving fund amounts to $16,000 and is 

 used, in addition to paying the expense claims, for various bills upon 

 which there is a discount to be taken advantage of as well as all 

 postage and emergency items. The amount of the revolving fund is 

 not sufficient to pay all of the expenses each month, consequently a 

 number of the employees are forced to wait until a schedule of claims 

 is paid by the Controller to reimburse the revolving fund sufficiently 

 to meet the full amount of expenditures: 



At the last session of the legislature, a deer tag license act was passed 

 requiring all persons who hunt deer to take out a set of deer tags 

 (which represents two tags) in addition to the regular hunting license, 

 consequently an order for 149,800 tags was placed for the 1927 season 

 and out of these, 110,960 tags were sold to hunters. Also at the last 

 session of the legislature the hunting and angling license acts were 

 changed whereby the fee for citizen hunting and angling licenses was 

 increased from $1 to $2 each. The alien angling license was also 

 increased in fee from $3 to $5, these increases taking effect January 1, 

 1928. Also an additional hunting license was created for persons 

 under the age of 18 years at $1 each. 



Licenses to take care of the 1928 seasons have been ordered from the 

 State Printing Office and charged by the State Controller to this office, 

 which is accountable to the Controller in the following amounts : Ang- 

 ling licenses $669,500, hunting licenses $749,000, deer tag licenses 

 $150,000 ; market fishermen licenses $65,000 ; trapping licenses $6,500 ; 

 fish packers' and wholesale shell fish dealers' licenses $3,500, making a 

 total accountability of $1,643,400. 



It is the duty of this office, upon receipt of the licenses, to make 

 a. thorough count of them at the time of being charged by the State 

 Controller. The licenses are then distributed throughout the state by 

 two methods: One is to furnish practically all of the county clerks 

 in the state with hunting and ansflinjr licenses and deer tasr licenses 



