Annual report of the state auditor of North Carolina for the fiscal year ended ... |
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i y I ii of ti)e ^nibersiitp of iSortf) Carolina Wi)i& book tciajS pregenteli iililllliiil 00032788519 1 I This book may be kept out one month unless a recall I notice is sent to you. It must be brought to the North Carolina Collection (in Wilson Library) for renewal. Digitized by the Internet Archive in 2011 with funding from Ensuring Democracy through Digital Access (NC-LSTA) http://www.archive.org/details/annualreportofst1926nort ANNUAL REPORT OF THE STATE AUDITOR OF NORTH CAROLINA FOR THE FISCAL YEAR ENDED JUNE 30, 1926 BAXTER DURHAM, State Auditor RALEIGH RALEIGH Bynum Printing Company 1926 LETTER OF TRANSMITTAL THE STATE OF NORTH CAROLINA DEPAETMEI^T OF THE STATE AUDITOE To His Excellency, A. "W. McLeax, Governor of XortJi Carolina. Sir:—I have the honor to submit the annual report o£ the State Auditor for the year ending June 30, 1926. Respectfully submitted, t ^o— ^ L*—» u3Xa«.w^ State Auditor. Raleigh, North Carolina. July 1, 1926. 0^ SUMMARY OF CONTENTS Part I Statement of Operatioiis during the Year and Cash Position of All Funds at June 30, 1926 Charts Showing Governmental Costs from All Funds and How Financed for the Fiscal Year Elided June 30, 1926 State Treasurer's Cash Account Special Fund Balances Short Term Indebtedness, all Funds Long Term Indebtedness, State of North Carolina Statements of Receipts and Dishursements Recapitulation of all Disbursements Summaries of Disbursements Analyses of Disbursements Recapitulation of Receipts • . Summaries of Receipts ' Analyses of Receipts Part II ' • Audit Reports of State Insitutions and of State Highway Commission Part III Bonded Indebtedness of Counties Bonded Indehtedness of Cities and Towns ^. PART ONE STATEMENT OF OPERATIONS DURING THE YEAR AND CASH POSITION OF ALL FUNDS AT JUNE 30, 1926 CHARTS SHOWING GOVERNMENTAL COSTS FROM ALL FUNDS AND HOW FINANCED FOR THE FISCAL YEAR ENDED JUNE 30, 1926 STATE TREASURER'S CASH ACCOUNT SPECIAL FUND BALANCES SHORT TERM INDEBTEDNESS, ALL FUNDS LONG TERM INDEBTEDNESS, STATE OF NORTH CAROLINA STATEMENTS OF RECEIPTS AND DISBURSEMENTS INDEX TO DISBURSEMENTS Page Adjutant General's Office 34 Agriculture, Department. Administration 41 Agriculture, Department, Gasoline Inspection 39 Agriculture, Department, Oil Inspection 38 Agriculture, Experimental Work 49 Amortization General Fund Debit Balance 73 Appalachian National Park Commission 66 Attorney-General's Office 26 Automobile Building, Expense Fund 26 Automobile License Bureau 24 Automobile Theft Bureau 37 Bank Balance, Refund Interest on 74 Bank Examinations. Corporation Commission 35 Bennett Place Memorial 66 Bills. Departments That Pay Their Own 70 Blind Students, State Aid 60 Bond Sale Expense 26 Bonds, Redemption of 73 Budget Bureau 22 Building and Loan Tax Paid to Cities and Counties 74 Buildings and Grounds—General 30 Buildings and Grounds—Heat, Light, etc 30 Capital Ice Company, State v 27 C. F. and T. V. R. R. Commission 20 Charities, State Board 57 Child Welfare Commission 59 Commission, R. R., C. F. and Y. V 20 Commissioner of Pardons 21 Confederate Cemetery 68 Confederate Museum 66 Conference, Judicial 28 Conservation and Development, Department of 49 Contribution, Sinking Fund 73 Corporation Commission—Administration 36 Corporation Commission—Bank Examinations 35 County Farm-life Schools 63 Debit Balance, Amortization General Fund 73 Debt Payments, Notes 73 Debt, State 4 Department of Conservation and Development 49 Departments Paid from Public Printing Fund 69 Departments That Pay Their Own Bills 70 Elections, State Board of 29 Emergency Judges, Judiciary 29 Emergency Loan Fund 71 Employment Bureau, State 71 X Index to Disbursements Page Engineers and Land Surveyors, Board of SO Executive Department—Salaries and Ofiice Expense 20 Expense Fund. Automobile Building 26 Experimental Work, Agriculture 49 Fair. Negro State 4S Farm-life Schools 63 Federal Aid, A. & E. College 77 Federal Aid, A. & T. College 77 Federal Aid, Forest Reserve 7S Federal Aid, Hatch-Adams 77 Federal Aid, Smith-Lever 77 Federal Aid, State Board of Health 78 Fire Losses Recovered 75 Firemen's Relief Fund 40 Fisheries Commission Board 49 Forest Reserve Fund 78 Fugitives from Justice 60 Fund, Emergency Loan, Notes Receivable 76 Fund. General. June 30, 1925 75 Fund, Public School Building 84 Fund, Rockefeller—State Board of Health 83 Fund, Sinking No. 5 73 Fund, Special School Building (Act of 1925) 81 Fund, State Loan 81 Gasoline Inspection, Department of Agriculture 39 General Fund, June 30, 1925 75 Hatch-Adams Fund 77 Health. State Board of 50 Heat, Light, Power and Water 30 Highway Commission, Construction 56 Highway Commission, Maintenance 56 Highway Sinking Fund 74 Historical Commission 64 Indemnity, Tubercular Cattle 40 Indigent Deaf Mutes 59 Institutions. Summary 19 Insurance Department 36 Insurance, State Property 33 Interest, Funded Debt 72 Judges, Judiciary 28 Judicial Conference 28 Judiciary Emergency Judges 29 Judiciary Judges . 28 Judiciary Retired Judges 29 Judiciary Solicitors 29 Laboratory of Hygiene 54 Legislature, Expense 20 Index to Disbursements xi Page Library Commissiou 65 Library, State 64 Loau Fund, Emergency Tl Mansion and Grounds, and Automobile 32 Moore's Creels; Battleground 66 Motliers' Aid 58 National Guard, Appropriation 34 National Guard, Emergency 35 Negro A. & T. College, Federal Aid 77 Negro State Fair 48 Notes Receivable Emergency Loau Fund 76 Oil Inspection, Department of Agriculture 38 Paid to Cities and Counties, Building and Loan Tax 74 Pardons, Commissioner of 21 Pension, John A. Simpson 67 Pension, W. T. Reaves 67 Pensions, Confederate Veterans, Regular 67 Pensions, Inmates Soldiers Home 67 Pensions, Totally Disabled 67 Permanent Improvement Account, to Reimburse General Fund for Ad-vance to 76 Public Buildings and Grounds 30 Public Printing 68 Public Printing Fund, Departments Paid from 69 Public School Building Fund 84 Public School Fund 61 Reaves, W. T., Pension 67 Recapitulation of Disbursements 5 Refund Interest on Bank Balance , 74 Refunds, State Taxes 74 Rental of Offices 33 Repairs to Governor's Mansion 31 Retired Judges, Judiciary 29 Revenue Department 24 Salary and Wage Commission 21 Secretary of State, Office 27 Settling State Taxes 74 Simpson, John A., Pension 67 Sinking Fund Contribution 73 Sinking Fund, Highway 74 Sinking Fund No. 5 73 Sinking Fund, Special School Building 74 Smith-Lever Extension Fund 77 Solicitors, Fees 29 Solicitors, Judiciary 29 Special School Building Fund (Act of 1925) 81 Special School Building Sinking Fund 74 xii Index to Disbursements Page State Auditor, Administration 22 State Board of Charities 57 State Board of Charities, Laura Spelman-Rockefeller Memorial Fund 82 State Board of Education, Farm-life Schools 63 State Board of Education, P. S. Fund 61 State Board of Elections 29 State Board of Engineers and Land Surveyors 80 State Board of Health 50 State Board of Health—Rockefeller Fund 83 State V. Capital Ice Company 27 State Child Welfare Commission 59 State Debt , 4 State Fair Association 48 State Highway Commission, Construction 58 State Highway Commission, Maintenance 56 State Institutions, Summary 19 State Laboratory of Hygiene 54 State Library 64 State Loan Fund 81 State Public School Fund 61 State Standard Keeper 40 State Treasurer 23 State Warehouse System, Loans 79 State Warehouse System, Supervision 79 Superior Courts, Judges 28 Superior Courts, Solicitors 29 Supreme Court, Departmental 28 Supreme Court, Justices 28 Telephone, Central System 31 Tick Eradication 40 To Reimburse General Fund for Advance to Permanent Improvement Account 76 Transportation, Fugitives 60 Tubercular Cattle, Indemnity 40 INDEX TO RECEIPTS Page Agriculture, Department of 99 Automobile License Bureau 101 Automobile Theft Fund Fees 98 Bank Examinations, Corporation Commission 89 Charities. State Board of 90 Department of Revenue—Automobile License Bureau 101 Dividends, State-owned Railroad Stock 97 Federal Funds 95 Fisheries Commission, fees, licenses, etc 89 Fund, General. June 30, 1925 102 Gasoline Inspection Tax, -Department of Agriculture 98 General Fund, June 30, 1925 102 Governor's Office, Fees, etc 97 Health. State Board of 100 Highway Commission, Maintenance 90 Insvirance Department 89 Interest, various 94. 95 Laboratory of Hygiene 100 Library Commission 92 Library. State 92 Literary Fund 96 Oil Inspection Tax. Department of Agriculture 98 Public School Fund 101 Recapitulation of Cash Receipts 86 Revenue Department 97 Secretary of State, Automobile Theft Fund 98 Secretary of State's Office 97 State Board of Charities 90 State Board of Health 100 State Laboratory of Hygiene 100 State Library 92 State Literary Fund 96 State Public School Fund 101 Summary of Cash Receipts 87 Warehouse, State System 96 ARRANGEMENT OF MATERIAL. In order to show clearly the receipts and disbursements of each spending agency or undertaking of the State, a functional rather than alphabetical arrangement is used. The same arrangement serves both receipts and disbursements, but for convenience, these are presented separately, the disbursements preceding the receipts. These agencies or undertakings are grouped under thirteen heads or activities. The recapitulation is given first, followed by sum-maries which in most cases are supported by detailed analyses. Each summary contains a series of code numbers, one for every item ap-pearing thereon, constituting a direct reference to the detail on the individual analysis. In some instances, particularly with regard to receipts, no supporting analyses appear, since the detail would con-sist of but one item, and hence furnish no more information than that shown in the summary. The activities or heads under which the agencies or undertakings are grouped are as follows: I. General Administration. II. Protection to Person and Property. III. Development and Conservation of Natural Resources. IV. Conservation of Health and Sanitation. V. Highivays. VI. Charities, Corrections and Welfare. VII. Education. VIII. ParlhS, Sites and Reservations. IX. Pensions, Puhlic Printing and Miscellaneous. X. Puhlic Service Enterprises. XI. Interest, Discount and Premiums. XII. General Non-Governmental Costs.'^ XIII. Federal, Trust and Revolving Funds. DEFINITION OP TERMS In presenting the statements of receipts and disbursements effort has been made to avoid technical accounting terms. In some in-stances this has been difficult, and in order to clear up possible am-biguity, comments explanatory of captions used in the statements, are given below. Captions on Disbursement Statements Current expense. Expenditures from the general fund for cur-rent operations, i.e., maintenance costs. Outlay from bond sales. Self-explanatory. Includes special funds expended solely for additions and permanent improvements as op-posed to current operations. *Carried under Receipts as "Miscellaneous Non-revenue Receipts." State Auditor's Report, 1926 xv Refunds of General Fund Revenue Collected in Error. Self-explanatory. General fund non-cost disbursements. These relate to disburse-ments offset by corresponding non-revenue receipts and chargeable to the general fund. For example, a department sells an automobile, turns the proceeds back to the Treasurer to the credit of the general fund, and then spends this money as a part of and in conjunction with its regular appropriation. Special fund non-cost disbursements. Same as above except that the offsetting receipts are credited to a special fund instead of to the general fund. For example, the Automobile License Bureau in 1923 turned over (disbursed) a balance of its own expense allowance fund amounting to $600,000 to the credit of the Highway Fund. This is neither an expense to the State when disbursed by the Automobile License Bureau, nor a revenue when received by the Highway Com-mission. Captions on Receipts Statements General fund revenue receipts. Relate to collections and cash re-ceipts turned in to the State Treasury to the credit of the general fund, applicable to the current support of the State Government. Licome taxes are an example of this class of receipts. Special fund revenue receipts. Relate to receipts credited to a special fund to be used for a special purpose as designated in the law. Receipts from automobile licenses set aside for highway pur-poses illustrate this type of receipts. General fund refunds on expense. These refunds are in effect re-imbursements, i.e., repayment to the State of moneys previously ex-pended by it ; consequently, they cannot be classed as true revenues. An example of this type of refund is moneys paid the State bj'' Listitutions to offset the State's expense for its audits of such Institutions. General fund non-revenue receipts. These are receipts applicable to the general fund, but considered non-revenue producing, since they are offset by corresponding disbursements. For example, should the Library Commission be repaid by a county for a traveling library loaned to and lost by the county, such moneys would be classed as a general fund non-revenue receipt, the amount being an offset against the cost of replacement rather than a revenue. Special fund non-revenue receipts. These are identical with the above except that such receipts are applicable to a special fund in-stead of the general fund. Moneys from highway bonds is an example of this class of non-revenue receipts. It is non-revenue by reason of the fact that at some date these bonds must be paid for. STATEMENT OF OPERATIONS DURING THE YEAR AND CASH POSITION OF AUj funds AT JUNE 30, 1926 Operations of General Fund: Net general fund overdraft, June 30, 1925 S 9,438,531.61 Charges to the general fund during the fiscal year: Net expense disbursements 11,702,359.93 Total net charges $21,140,891.54 General fund note act to take up overdraft, June 30, 1925 , S 9,438,531 .61 Credits to the general fund during the fiscal year: Net revenue receipts 12,972,183.97 Total net credits 22,410,715.58 Credit balance, June 30, 1926 I 1,269,824.04 Operations op Highway and Other Special Funds: Cash balance, July 1, 1925 S 4,665,234.03 Receipts for the year 93,618,910.48 Balance and receipts $98,284,144.51 Warrant disbursements for the year 82,292,355.94 Credit balance, June 30, 1926 $15,991,788.57 Warrants Outstanding: Issued prior to July, 1925 $ 2,346.85 Issued since July, 1925 649,444.27 Total warrants outstanding $. 651,791.12 Cash Position op All Funds: General fund balance $ 1,269,824.04 Highway and other special fund balances 15,991,788*57 Warrants outstanding 651,791.12 Treasurer's cash on hand, June 30, 1926 $17,913,403.73 CHARTS SHOWING GOVERNMENTAL COST FROM ALL FUNDS AND HOW FINANCED FOR THE FISCAL YEAR ENDED JUNE 30. 1926 WHERE THE STATES MONEY a\ME FROM JULY I, 1925 — JUNE 30, 1926 STATE TREASURER'S CASH ACCOUNT STATE OF NORTH CAROLINA In Account With B. R. Lact, State Theasurer July 1, 1925 to June SO, 19S6 Charges to State Treasurer: Cash on hand July 1, 1925 ----S 4,278,881.60 Deduct: Auditor's warrants outstanding June 30, 1925 390,335.62 i, 545. 98 Revenue Receipts: General fund revenue...- 813,050,780,38 Less: Refunds of revenue 78,596.41 $12,972,183.97 Special funds revenue 16,045,111 .90 Total revenue receipts S 29,017,295 . Nonrevenue Receipts: General fund $14,753,218.73 Proceeds from debit balance notes 9,438,531 ,61 Special and Federal Funds: From bonds sold $20,125,000.00 Other special and federal items 57,448,798.58 Total nonrevenue receipts 77,573,798.58 101,705,548.92 130,782,844.79 Charges to State Treasurer $ 134,671,390.77 Credits to State Treasurer: Auditor's Disbursements Credits: Expense Disbursements: General fund expense $11,702,359.93 Special fund expenise 10,253,295.72 Total $ 21,955,655.65 Add: Institutional deficits paid after July 1, 1925, but charged to general fund June 30 67,265.86 Matured bonds unpaid, transfer from general to special fund 2,000.00 Reserve for Building & Loan tax, transfer from general to special fund - 17 ,417 .70 $ 22,042,339.21 Deduct: Advances to general fund, transfer from general to special fund $ 1,367,000.00 Notes receivable Emergency Loan Fund, transfer from general to special fund 57,835.00 1 , 424 , 835 . 00 S; 20,617,504.21 1—Part 1 State Attditor's Report, 192(5 Credits to State Treasurer—Continued: Non-Cost Disbursements: General fund $24,819,967.31 Less: Expense refunds 66,748 58 $24,753,218.73 Special and Federal Funds: Outlay from bond sales.. $17,863,124.80 Other and special federal funds 54,175,935.42 72,039,060.22 Total non-co.st disbursements $ 96,792,278.95 Total Auditor's disbursements credits % ^17, 409, 783. 16 Deduct: Auditor's warrants outstanding June 30, 1926... 651,791.12 Net credits to State Treasurer $ 116,757,992.04 Deduct: General fund cash in hands of Commissioner of Revenue at June 30, 1925, charged off 5.00 % 116,757,987.04 Cash in hands of State Treasurer per Auditor's books June 30, 1926 $ 17,913,403.73 SPECIAL FUND BALANCES Year Ended June 30, 1926 Agricultural Department $ 95 , 787 . 69 Oil inspection fund 8,327.78 Gasoline inspecrion fund 13, 048 . 77 Auto theft fund 25,481.96 Auto building fund 76,315.25 Auto building accessory fund 10, 000 . 00 Audubon Society 524.21 Amortization debit balance 400,000.00 Buildings and improvements (Acts prior to 1925) 21, 556 . 07 Buildings and improvements (Acts of 1925) 1, 557 , 416 . 24 Bank Examiners 5, 157 . 5 1 Bus regular ion depository account 30, 805 . 00 Civil engin>^ers and land survevors 9,459 .58 Chowan River bridge building fund 300,000.00 Ehzabeth Citv Normal School 1,226.33 Federal Fund (Maternity and Infancy, Board of Health) 14 , 360 . 54 Federal Fund (Forest Reserve Fund) 1.16 Highway Department (Construction Fund) 4,175,980.00 Highway Department (Maintenance Fund) 5, 784 , 822 . 32 Interest and discount 1, 658 , 706 . 53 Insurance Department 95, 844 . 62 Land titles. Assurance of 1. 574 . 37 Matured bonds unpaid 8^000.00 Morrison Training School, depository account 100 . 07 Notes receivable—Emergency loan fund 1 ,441 .00 Permanent Improvements—Emergencv loan fund *61,169.44 State loan fund l...! 8,238.56 Sinking fund highway serial bonds account No. 1 54, 577 . 24 Sinking fund highway serial bonds accoimt No. 2 66,681.78 Sinking fund special school building bonds account No. 3 13, 483 . 76 Sinking fund special school building bonds account No. 4 150,865.08 Sinking fund educational and charitable bonds account No. 5 200,112.87 Special school building fund (Acts prior to 1925) 16,333.65 Special school building fund (Acts of 1925) 812,087.77 State warehouse svstem 21, 487 . 59 Rockefeller Memorial fund 378.89 General fund bond interest 320,160.00 Pensions, June 30, 1926 roll 92,390.00 Unclaimed bank dividends and deposits 225.82 $15,991,788.57 SHORT TERM INDEBTEDNESS All Funds as of June 30, 1926 Special school building fund notes payable $ 5 , 000 , 000 . 00 Chowan River bridse building fund notes payable 300,000.00 Highway fund notes payable 15,000,000.00 Total short term indebtedness 1 .$20,300,000.00 *Overdraft. LONG TERM INDEBTEDNESS Year Ended June 30, 1926 BONDS Description—Maturity Date Amount General Fund: Outstanding State Hospital, 4s: Mature July 1, 1949 % 500,000.00 Refunding, 4s: Mature July 1, 1950 3,430,000.00 Administrative Building, 4s: Mature July 1, 1951 250,000.00 School for Feeble Minded, 4s: Mature July 1, 1951 60,000.00 Refunding, 4s: Mature January 1, 1953 550,000.00 Improvement, 4s: Mature July 1, 1953 1,142,500.00 Educational and Charitable Institutions Improvement (Serial) 4s: Mature July 1, 1925 to July 1, 1936 1,276,500.00 Educational and Charitable Institutions, 4}^s: Mature October 1, 1963 3,049,000.00 Caswell Training School, 4s: Mature July 1, 1927 75,000 00 Training School for Girls and Women, 4s: Mature July 1, 1927 25,000.00 Educational and Charitable Institutions, 6s: Mature July 1, 1961 3,372,000.00 Educational and Charitable Institutions, 4J-2s: Mature July 1, 1962 3,373,000.00 Educational and Charitable Institutions, 4}^s: Mature October 1, 1963 7,100,000.00 Educational and Charitable Institutions, 43/^s: Mature January 1, 1966 5,125,000.00 Public Improvement, 4J^s: Mature October 1, 1963 500,000.00 State Funding, (Serial), 5s: Mature February 1, 1937, 1942, 1947, 1952 4,500,000.00 834,328,000.00 General Fund Note Act: Debit Balance Notes, 4)43: Mature July 1, 1926 to 1935 $ 9,438,000.00 9,438,000.00 Special School Building Loan: Special School Building (Serial), 4i.^s: Mature January 1, 1927 to 1947 $ 5,000,000.00 Special School Building (Serial), 4i^s: Mature January 1, 1931 to 1950 5,000,000.00 10,000,000.00 Highway: Highway Construction (Serial), 4J^s: Mature July 1, 1932 to July 1, 1962 $25,000,000.00 Highway Construction (Serial), 5s: Mature July 1, 1931, 1941, 1951, 1961 4,552,600.00 Highway Construction (Serial), i^s'- Mature January 1, 1933 to 1937 1,250,000.00 Highway Construction (Serial), 4J^s: Mature January 1, 1938 to 1952 3,750,000.00 Highway Construction (Serial), 4}/^s: Mature January 1, 1934 to 1964 25,000,000.00 Highway Construction (Serial), i}4s: Mature January 1, 1936 to 1949.... 10,000,000.00 Temporary Highway Serial Bonds, 4J^s 447,000.00 69,999,600.00 Total long term indebtedness -.S 123,765,600.00 Recapitulation ^ '-H O 1 , 00 00 1 t^ t^ ,_, 1 cq 09 o fc =1 1 1 s s 1 I^ 0" 1 ; Cd ?J Si p o 02 »» a(» Oi oo t^ CO CO -<^ ~ ^ 1 -rj^ CO a> CD C^ a> o in C<1 r** 1 ^ c> *" Izi o S fl ^ ooi o CO CO ^ t^ oi 1 CO 10 10 g CO oo t^ 10 CO 1 00 «o t^ 00 E4 S So ^ 00 CO o ,-1 1 0" 00 Tj^ s e; »o o oo 1 ~^ ^ ,_^" CO cs" 1 CO- oT C3 00 <y& ~ e^ CO CO Oi CO >o ^_^ 00 ^ ; j^ in M C5 CO t^ t^ 1 "5 OS 00 ' m CO CO Q o s B 1^ c^ ^* CO* ^ C^ CO C^ 1 ^ CO OJ ^ CO IM C35 s "*. ,-. . t-^ tH Cl 3 f^o^ s CO oo C5 1 s in OS 1 t^ 00 ' o CO s CD c^ CO rf (M 1 T— CO c-{" co" ,-h" I c-^*" C<l" CO -d c^ ~ ~ lr~ ; ; ^ CO 10 ~c7 a •« 1 o r^ ^. 5os| o ^ o 9S. 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CO ' CO gZQ ''I *" o (^ im" ^ ^9 unds of ral Fund ;venue illected Error ^ Ci _ ^ CO *>; "*. ^ 00 d CO ^ 00 CO ^' m <,-i QJ ^ O rt ;§gf^O-9 CO '^ « P a e» t» CQ oo ~^ ~ o I^ Tft ; ; 00 QJ 00 o CO •0 1 1 CO m o "* ^ ^' S CO en *" -^ ^ -^ ^ 1 1 CO 1 I -IIH s (M ^ -* c^ CO 00 fp e»^ s T3 05 CO "77 oo "00" <^ 1 ^-f CQ csi «s ^ 10 •^ 1 »r3 CO t^ g(S§ r*H CO ^ OS 05 1 10 10 10 O CO CO CO 1 10 C^ » o CO CO rt i <M Ci t- c3 a >o -^ iO -T 1 co" ^ oo CO 1 CO CO lO ^ "^ C-1 ft M ^ oo &% c ^ 3 a> CO ~ _^ t^ ^ ^ "oo" 1-1 I ^ ^ CO <N1 "^ "*. ca "^ t33 7-t 1 t^ CO ^ gfefi ^ t^ CO CO 1 Tji C3 t^ CO CO t^ 00 Oi »o co t- ? a 3 in J? t-T CO 0" 10 IC 1 -*< oSw CO t^ o-_ -<i' — 1 C35 CO a (M e^ ^ ! -d c ^ jd > « i ^ £ is >• 1 i a 03 c o 3 "3 03 •^ ; i ft , a "o 1 a O aO o 0; ^ ao t- m ft a 1 h > ; S c3 ^. public p ellaneou: ice enter scount a 1 n-govern o T3 03 a s ft O > "3 03 a o a 03 43 a a 03 T3 ' a 1 ^ ^ o o ft o ft "o fl o 03 '-*2 03 > o 'S -a 3 C3 03 .5? c3 C!i 2 a 3 T3 c3 Pensions, and misc Public serv Interest, di General no a B a "3 a ph Q o ffi H Ph P^ '-' - s > > > > > >< State Auditor's Report, 1926 s-s-s f-. r-« CO l-H CC H< KH C/J 55 M "5 <1 Oi iJ i-i *f| h O P^ eo ^ 111 W S O s^ w •^s H 14J Pi '« W s 1^ bq w »J g gn c/; Q ^ tq •^ o i^ >H P3 <^ a § t3 7i r-^ O to CO [£ o CO to fc§.2a o O 3 a;Tj t, O o|« ^ p 0) b g ft ^ m « o 1^ .-H C2 ^ S o 5 Q e -a R P S 5 m e .SI ^ » £! 1^ OS o CC Ph 03 M s ^ rt o Summary of Disbursements 1 246,049.54 37,584.90 CO 1 1 (M OOCO -rt<C<l-^ -T^OOOCC'tOCOtMOO s I i^ c^c^— ooto^ c:jOooccicot^cooo 2 1 ^H ^H CO coco t^io*—'^1^-r^c^i^ i 25.00 8,066.02 O 6^ 38,102.46 839.47 150.00 6,605.29 1,878.80 1,769.94 559.57 OO O t , 1 1 OJ II. 1 1 1 1 I 1 1 1 1 1 1 1 , .^ III 1 1 1 1 1 1 < 1 1 CO CD 1 1 1 ! ! Ill 1 1 1 1 lo 1 1 1 1 i i i ' ' III 1 1 1 1 1 1 1 1 246,024.54 o 1 GO l-lCDTt^ -^C<J-rti -tJ'CJOOC'iOOCOcOOO u 272 886 128 586 084 666 42 348 000 980 631 855 101 124 883 CD 1 CO o o coco 1^10,-iooiOJOcqTf OO c. Motor Vehicle Bureau building and equip-ment 6. Other Finance Offices and Accounts: a. Expense of bond sales.. 7. Law Office Accounts: a. Attorney General's De-partment b. Attorney General, State V. Capital Ice Co 8. Department of State: Salaries and expense 9. Judicial: a. Supreme Court: 1. Departmental 2. Justices 3. Judicial conference.. b. Superior Court: 1. Judges' salaries and expenses 2. Solicitors' salaries... 10. Elections: a. Board of Elections 11. General Expenditures: a. Buildings and grounds.. b. Repairs to mansion e. Telephone and telegraph d. Governor's mansion, grounds and auto e. InsuranceonStateprop-erty f. Rental of private prop-erty 1 State Auditor's Report, 1926 s.s-^ t( CI 3 r<i "J in t- 1 5 0.2 S 3 to <u o — 3 tu ^ M „[£ 3 OJ O O ^ Em 3-3 « oSh CO CO OS ^ a M -g ft O a; i- J; -^ O C -K Sfl " S^ _ « 03 fQ O « 03 t. S r- <JP fi ft M :2 -rt ca ft C3 « "0 rt rp « ci OQ 3 fa fi ft ;3 o o e! ,2 ^^ O <J 3 H^ g Pi a § ffl n. I* Summary of Disbursements 6% $ 431,142.82 97,418.15 o 00 % 2,375.00 475.00 176,451.26 101,803.53 7,500.00 i «S. 1 1 . 1 1 1 €^ $ — 1,451.26 49,171.12 CO CO 6^ &^ '1 1 1 r . ? 44,500.00 oo 8 liO $ 431,142.82 52,918.15 1>. OS Oo 1 $ 2,375.00 475.00 175,000.00 52,632.41 7,500.00 OO III. Development and Conser-vation OP Natural Re-sources: 1. Agriculture: a. Department of Agricul-ture proper b. State Fair Association White.. c. State Fair — Negro d. Agricultural Extension (State funds) 2. Department of Conserva-tion and Development 3. Fisheries Commission Board 4. Agricultural Experiment Land Scrip Fund o $ 43,466.33 CO CO CO '^ co" $ 313,316.22 104,466.00 224,354.20 16,920.34 CO o o 6^ $ 38,761.77 47,537.97 116,692.75 ^ > it 1 43,466.33 CO to ^_ -^ S© 1 1 i «^ $ 274,554.45 56,928.03 107,661.45 16,920.34 CO O IV. Conservation op Health AND Sanitation: 1. State Board of Health 2. State Laboratory of Hygiene 3. N. C. Sanatorium for Tu-berculosis.. 4. Tubercular extension work. 10 State Auditor's Report, 1926 Sg^ • W o 3 9 e 2^ o s s — ma) r7 O CO re 'S 0.2 2 CO -a 9-^ > 3 m a) [i, G JO m » 0.2 9 O "3_ Cot:: »M 0) <1J O Q tf O ^ 9a2 fQ 3-5 « ^3 I & 9 9 o . O a W 9 £ M ^ ? 28,735,80 24,414.45 17,294.96 28,500.00 19,000.00 (33 O 1 11 O to 1 II CO rj* 1 II CC <:*< I II e© $ 28,399.21 23,967.95 17,294.96 28,500.00 19,000.00 VI. Charities, Corrections and Welfare: 1. State Board of Charities and Public Welfare: a. Expense of department h. Mnthpr.s' Aid_ 2. State Child Welfare Com-mission - --- 3. Care of children in institu-tions a. Oxford Orphan Asylum (white) b. Oxford Orphanage (col-ored) Summary of Disbursements 11 -~i CD O -H O i— o ^ lO 1-1 Ir^ CM «D ^ l-" CO 03 1— lO C) (Cl gg '^ g o OO s o s C5 0-- o ai J^ Si o ?! M to * CO o o ^ lO i CC § C5 o to o <^ r^ o 1:0 CO t~- CO o Tf 1^ t^ s ^ 00 o CO o E ^ co_ fi P3 M Q zpi"::: s -^ i -a ' bO 1 ^ TS c ' ^ 3 ' 1 .—4 ,_ *J ' So - O C o H Q I ^ s . C i:3 £ C. o .-^ P. ^ 9.-3 a CO ^ O M O g g g 8 ^ !t! ^ H JO HH __ O^ H pq o cB c 3 12 State Auditor's Report, 1926 go a h S 3 S 2-2 o S S -H 03 rt — . o t^ ,-. ^ 05 -H lO '-^ C5 O lO lo ^H <o ^^ -H <0 -H 'S C.2 a 0) o.S C S SP^O-i5 Em o CO -^ 10 ^ cc ^-i t^ ^ ^H 00 '^ C<1 " t-H CM CH) (O O '-H '-H T-H C3 --H t-- ^ ^ C3 »-H 10 f^ s e .2 !^ 4" -2 -r; O ral admi blic Schc al Educ£ e Schoo! 1 Comm nal Inst 13 0) 3 c n:: a PPS g f^ -2 ^ -E -^ r1.f^ ^-1 g^ i 1- ^ ^ > fe w w - -ti .5 O _ CQ „. M „ " :S ^ "^ ' to -£ 1 i A ^ ' S -a - « ^ ^ H -;3 c« -2 c! u S fi cs 30^ "o a "o !^ S d ,a M a qo 3 5 s g J3 0) t-l 3 S -2 a ft 2; H iz; < ^ o m ^ ^3 ^^ — --—( j: « ,^ s .2 ^ CO -^ "3 <^ Summary of Disbursements 13 ' ' ' ' ! I «» 28,466.14 15,872.06 49,783.51 30,012.85 oo 90,851.90 56,299.23 28,615.56 12,585.68 23,833 01 CD 183.21 136.85 794 ,35 17.45 O 49,864.28 27,799.84 7,162.76 1,104.91 . 919.83 2 ; : V 1 1 ; 28,282.93 15,735 21 48,989.16 29,995.40 i c<5 40,987.62 28,499.39 21,452.80 11,480.77 22,913.18 o si j. Winston-Salem Teach-ers' College (negro). -- k. North Carolina College for Negroes 1. Cherokee Indian Nor-mal School m. Public School Build-ings — Indian?, Robe-son County 7. Libraries: a. State Library... b. Library Commission f^ (^ e^ $ 475.00 250.00 48 00 250.00 4,013,98 ^ €,% ^^ ^ ^ e^ €»& %% ©?• €^ % 475.00 250.00 48.00 250.00 4,013.98 OS CO O &^ VIII. Parks, Sites and Reser-vations: 1. Moore's Creek Battleground c s C c c m t a _o a "a oO -*< cc E ao a _o a 14 State Auditor's Report, 1926 o 2 S •3 0.2 a '-' 9 m C o >« lU » O rt o J. "3 a ft -p 3 » t- g ft 3 fe « a 000 ^ Oi o -J< CD lO C5 CO Ci C^ t^ O C CD O I>- -r^ 05 '-" O CO '^ P^ B to m S 2; M o 2 s a ja S 0) M 2 = =^Q tte. tfs a e2 c > c Summary of Disbursements 15 (,» 1 1 III s 125.00 231,300.00 225.00 228,005.00 179,288.75 2,390,611.50 365,905.51 4,622.38 0" S5 $ 303,666.00 221,300.00 205,435.00 334,685.00 167,450.00 299,655.00 23,750.00 320,510.00 288,343.57 S 231,300.00 228,005.00 179,288.75 2,390,611.50 $ 118.75 15,375,00 9,698.20 238,477.88 $ 263,669.83 ^ &£" 1 1 11, 1 1 1 1 1 1 1 1 1 1 ,r:t4 e(fi. « 125.00 225.00 365,905.51 « 366,255.51 $ 303,666.00 224,300.00 205,435.00 334,566 25 167,450,00 284,280.00 23,750.00 310,811 80 49,865.69 XI. Interest, Discount and Premiums: 1. Interest on Funded Debt: a. On bonds, various 4% _. b. On bonds, funding 5%-. c. On general fund bonds d. On bonds, school build-ing 41/2% e. On bonds, building 4J^% f. On bonds, building 5%-- p- On bonds, hnildine 4I/)'?? h. On bonds, special school baildinK4M% I. On bonds, special school building 3^% j On bonds, highway seri-al 5% k. On bonds, highway seri-al 4M% 1. On bonds, highway seri-al 41/2% m. On bonds, highway seri-al 4M% n. On bonds, highway seri-al 314% 0. On bonds, public im-provement, i%%, Fisheries Commission. p. Transfer of fund to pay accrued interest 2. Interest on Floating Debt: a. On notes payable. 3. Premiums on 4}^% institu-tional building bonds. 16 State Auditor's Report, 1926 E-S-S 0o3 (£> ^ --^ c<* 05 C^ CD "^ CO >-H <M OO C<1 O O 1-1 y5 -H O 3 0.2 B ""Of-e 2-2 S P « fc «4-. a; «J o i-i Pi "^^ " OSpq *j 3 a> fcj g ft 3 fc X Oi C<I CO TJH 00 '-< iC 03 , 3 " ^ OS a .3 3 1-5 "O o o ^ aj -a .2 e " O Cl-4 c^"^a ft^ "^-"5 - o3 S3 e z ^ s Summary of Disbursements 17 «»p> 57,835.00 1,367,000.00 00 CO o o_ CO 57,835.00 1,367,000.00 o o o" p o oo e^ 1^ oo Kto f. Notes receivable. Emer-gency Loan fund-g. To reimburse General Fund for advance to Permanent Improve-ment account ^ :: Q X ? 113,678.03 33,500.00 16,500.00 12,500,00 6,951.37 37,800.38 $ 26,634.79 40,145.25 %% . 1 1 1 1 • 1 S 113,678.03 33,500.00 16,500.00 12,500.00 6,954.37 37,800.38 40,145.25 %© t r III.! $ ., 26,634.79 XIII. Federal Trust and Re-volving Funds: 1. Federal Fund: a. Smith-Lever (Agricul-tural Extension) b. Morrill Nelson Agricul-tural fund: 1. State Agricultural and Engineering College 2. Negro Agricultural and Technical College c. Hatch-Adams Federal Agricultural Experi-ment fund d. Forest Reserve fund e. Federal Maternity and Infancy Hygiene 2. State Warehouse System: a. Supervision b. Loans to warehouses 2—Part 1 18 State Auditor's Report, 1926 o S a j; o) a 6 2-5 o S S t, d S ^ ^ to M •5 0.2S tt, o K m 41 O.S g o ofa 3 « O ^ 2m 3 2'd m O Sw 4j 3 <D o O i-H ^ ^ ^ QO to ^H <l O « _ "= Hi B lit > O M CB hJ Z W ^ 73 '3 2 s tf Summary of Disbursements 19 SUPPLEMENTARY SUIMMARY OF DISBURSEMENTS BY INSTITUTIONS Fiscal Year Ended June 30, 1926 Institution Appropriation Support Appropriation Permanent Improvements Total Conservation op Health and Sanitation: N. C. Sanatorium for Tuberculosis $ 224,354.20 16,920.34 S 43,466 33 S 267,820.53 16,920 34 Total $ 241,274.54 S 43,466.33 S 284,740 87 Charities, Corrections and Welfare: ? 28,500.00 19,000.00 141,958.46 127,620.29 402,829.65 242,187.63 387,316.40 68,791.67 118,682.85 59,449.99 8,650.00 99,657.42 127,460.95 14,214.04 10,742.23 S - - <! 28,500 00 19 000 00 N. C School for the Blind and Deaf, Raleigh 12,255.96 4,503.09 90,691.14 64,426.91 85,898.22 5,004.00 71,118.27 154,214.42 132 123 38 493,520 79 306,614 54 473 214 62 73,795 67 189 801 12 59,449 99 23,014.00 7,612.87 3,394.95 31,664 00 Home and Industrial School for Girls, Samarcand. Stonewall Jackson Training School, Concord 107,270.29 130,855.90 14,214 04 East Carolina Industrial School for Boys, Rocky Mount - .- 7,547.20 18,289.43 Total $ 1,857,061.58 $ 375,466.61 $ 2,232,528 19 Education: University of North Carolina, Chapel Hill N. C. State A. and E. College, Raleigh S 1,388,684.44 *6 70, 403 .48 1,090,282.75 284,162.31 161,032.63 95,782 06 06,970 55 56,299.23 88,111.90 76,760.53 90,851 90 28,615.56 176,451.26 S 662,585.41 566,314.31 375,723.79 241,137.97 32,394.71 102,719.71 45,663.10 15,872.06 15,867.98 28,782.10 28,466.14 49,783.51 S 2,051.269.85 1,236,717.79 1,466,006.54 525,300 28 193,427 34 East Carolina Teachers' College, G^een^'^lle 198,501 77 Appalachian Normal School, Boone 142,633 65 72,171 29 Elizabeth Citv Normal Scnool 103,979 88 Favettevil'e Normal School 105,542.63 119.318.04 78,399.07 N. C. State A. and E. College for Agricultural 176,451.26 Total $ 4,304,408.60 % 2,165,310.79 S 6,469,719.39 Recapitulation: Conservation of Health and Sanitation S 241,274 54 1,857,061.58 4,304,408.60 S 43,466.33 375,466.61 2,165,310.79 S 284,740.87 Chanties, Corrections and Welfare -. 2,232,528.19 6,469,719 39 $ 6,402,744.72 $ 2,584,243.73 S 8,986,988.45 *Note: Fund. -The amount shown above includes $7,500.00, Agricultural Experiment Land Scrip I. GENERAL ADMINISTRATION liEGISLATURE Statement of Disbursements Fiscal Year Enied June 30, 1926 Indexing Senate journal $ Office supplies Rent of equipment Old Legislative pay warrant Sanatorium investigation Analysis—-I la 400.00 3.25 23.00 106.00 3.66 535.91 Analysis- C. F. AND Y. V. RAILROAD COMMISSION Statement of Disbursements Fiscal Year Ended June 30, 1926 Expenses of Commission $ 290.49 -I lb 290.49 Analysis—T 2a EXECUTIVE DEPARTMENT Statement of Disbursements Fiscal Year Ended June 30, 1926 General Administration : Personal Service: Executive salaries $ 7,099.92 Clerical salaries 7, 341 . 32 $ 14,441.24 Supplies : Office supplies $ 137.62 137.62 Postage, Telephone, Express; Postage $ 365.00 Telephone and telegraph 1, 400 . 62 Express 5.55 1,771.17 Repairs : Repairs to fixtures $ 7.50 7.50 General Expense: Rent of equipment $ 5. 00 Post-office box rent 9. 00 14.00 Equipment : Office equipment and furnishings $ 144.50 144.50 Travehng Expenses: Railroad fare, hotel, meals, etc $ 560 . 95 ^ 560.95 Total $ 17,076.98 Analyses of Disbursements 21 Anai-ysis—I 2b COMMISSIONER OF PARDONS Statement op Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 4,000.00 Clerical salaries 1,600.00 $ 5,600.00 Travel Expense: Hotel and meals S 110.49 Railroad and other fares 18. 57 Mileage allowance 238.71 367.77 Total $ 5,967.77 Analysis—I 2c SALARY AND WAGE COMMISSION Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Professional and technical salaries $ 2,202.50 Clerical salaries 2,694 50 Skilled labor 9.00 Per diems and fees 495 . 00 S 5,401.00 Supplies and Materials: Office supplies $ 230.03 230.03 Postage, Telephone and Express: Postage $ 15.00 Telephone and telegraph 22.95 Express, dravage and freight 17. 23 55.18 Travel Expense : Hotel and meals S 507.47 Railroad and other fares 1 ,062.98 Mileage allowance 13.10 1,583.55 General Expense : Rent of equipment $ 55.00 55.00 Equipment : Office equipment % 757.00 757.00 Total % 8,081.76 22 State Auditor's Report, 1926 BUDGET BUREAU Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service : Executive salaries $ 4,875.00 Clerical salaries 5, 255 . 00 Analysis—1 2d Supplies and Materials: Office supplies $ 432.21 Postage, Telephone and Express: Postage $ 437.00 Telephone and telegraph 303 . 65 Express, drayage and freight 1.00 Travel Expense : Hotel and meals $ 14.65 Railroad and other fares 43. 27 Repairs (Contractual): Repairs to equipment and fixtures $ 22.25 General Expense: Rental of typewriters •$ 12.50 Equipment fall classes) : Office equipment and furnishings $ 1 ,964 . 18 Library equipment and stock 34 . 27 $ 10,130.00 432.21 741.65 57.92 22.25 12.50 1,998.45 Total—The Budget Bureau Proper $ 13 , 394 . 98 Special Payments : Special investigations % 874.49 Per diems and expense, members of Advisory Budget Commission 563.41 Institute for Government Research 1 , 173 . 11 $ 2,611.01 Total Expenditures for the Year $ 16,005 .99 Audit—State Auditor's and State Treasurer's Books, 1924-25 $ 3,230.77 Analysis—-I 3a, b-1 DEPARTMENT OF THE STATE AUDITOR Statement of Disbursements Fiscal Year Ended June SO, 1926 Personal Service: Executive salaries $ 9,000.00 Clerical salaries 26,138.32 SkUled labor ' 3.00 $ -35,141.32 Supplies and Materials: Office supplies % 514.10 Cleaning supplies 9. 05 523 . 15 Analyses of Disbursements 23 Postage, Telephone and Express : Postage $ 356.85 Telephone and telegraph 151. 47 Express, drayage and freight 10. 76 $ 519.08 Travel Expense : Hotel and meals . .-._$ 332.82 Railroad and other fares including automobiles 542 . 98 875.80 Printing, etc.: Printing and binding office forms S 211 . 50 • 211.50 Repairs : Repairs to equipment and fixtures $ 139 .02 • 139.02 Equipment: Office equipment and furnishings .$ 267 .55 267.55 General Expense: Post-office box rent $ 12.00 ' 12.00 Institutional and Departmental Auditing : Public accountants $ 19,045.59 19,045.59 Total $ 56,735.01 Analysis—I 4 DEPARTMENT OP THE STATE TREASUKER Statement of Disbursements Fiscal Year Ended June 30, 1926 General Administration: Personal Service: Executive salaries $ 4, 500 . 00 Clerical salaries —25,533.32$ 30,033.32 Supplies, etc.: Office supplies $ 221.73 221.73 Postage, Telephone and Express : Postage S 421.00 Telephone and Telegraph 424 .14 Express 41.60 • 886.74 Printing, Binding, etc.: Office forms $ 42.25 42.25 Repairs : Repairs to equipment $ 77.10 77 . 10 General Expense: Miscellaneous -S 154.35 Attorney fees 1,028.70 ' 1,183.05 Insurance : Bond premiums % 1,798.26 1,798.26 Total $ 34,242.45 24 State Auditor's Report, 1926 Analysis—I 5a STATE DEPARTMENT OF REVENUE R. A. DouGHTON, Commissioner Statement op Disbursements Fiscal Year Ended June 30, 1926 Income and Miscellaneous Divisions: Personal Service: Executive salaries % 5,500.05 Clerical salaries 135,574.31 $ 141,074.36 Transportation and Communication: Hotel $ 17,331.80 Fares 7,909.09 Auto hire 12,006.11 Telegraph and telephone 294 . 85 Postage 8,789.26 46,331.11 Maintenance and Pi,epairs: Equipment $ 968.64 968.64 Other Expense: Office supplies $ 1,590.10 Office expense 699.00 Office equipment 851.64 Auto tags - 1,222.50 Motor vehicle upkeep 180.46 General expense 399.25 Premiums on bonds 510.49 Transfer of funds 3,000.00 8,453.44 Total disbursements $ 196.827.55 Analysis—I 5b MOTOR VEHICLE BUREAU EXPENSE FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Clerical salaries, regular $ 94, 249 . 38 Clerical salaries, extra 26,805.63 Inspectors' salaries 8, 296 63 Unskilled labor 2,600.00 Per diem and fees 541.70 $ 132,493.34 Supphes and Materials: Office supplies . $ 4,937.53 Janitors' supplies 668.17 Manual service 189.53 License plates 39,073.14 44,868.37 Postage, Telephone and Express: Postage % 19,147.29 Telephone and telegraph 2,661.25 Freight and dravage 1,300.74 Freight on plates 3,089.36 26,198.64 Analyses of Disbursements 25 Travel Expense : Hotel and meals, inspectors' $ 3, 393 . 38 Hotel and meals, others . 843.95 Fares, inspectors' 97.51 Fares, others 122.22 Mileage, inspectors' 7, 948 . 34 Mileage, others 684.64 Petty cash advance, W. C. S 50.00 Advances, others 1,140.00 $ 14,280.04 Printing, Binding and Publicity: Printing $ 17,188.14 Advertising 26. 00 17,214.14 3,993.87 195.08 3,339.94 Motor Vehicle Upkeep: Inspectors' cars $ 659.58 Others' cars 3,334.29 liights, Power and Water: lights $ 195.08 Repairs (Hired or Contractual) : Office furniture $ 16.50 Office machines 862 . 58 Buildings, warehouse and garage 2,285.21 Automobile buildings 175.65 General Expense: Ice and laundry $ 92.50 Rental of type'^vTiters 130.00 Carolina Motor Club 24,987.26 Other expense, inspectors 119. 08 Miscellaneous expense 31. 00 Other expense, other employees 28. 05 Winston-Salem Auto Club 1 , 678 . 56 *Revenue Department expense 15,000.00 Insurance and Bonding: Property insurance $ 565.63 Liability insurance 138.34 Premium on bonds 355.33 1,059.30 Total Comparative Expense Disbursements $ 285 , 709 . 17 Equipment: • Office furniture $ 6,413.46 Office machmes 6,162.17 Address and graph, machines 326.70 Electrical equipment 368.75 S 13,271.08 13,271.08 42,066.45 Total expenditures $ 298,980.25 *| 15,000.00 additional paid Revenue Department direct by Highway Commission. This amount entered on books of Motor Vehicle Bureau by Journal Entry. 26 State Auditor's Report, 1926 Analysis—I 5c AUTOMOBILE BUIIiDING, EXPENSE FUND Statement of Disbursements Fiscal Year Ended June SO, 1926 Construction _.__. $ 242,049.54 Architect and engineering fees 4, 000 . 00 Total expenditures % 246,049.54 Analysis—I 6a EXPENSE OF BOND SAIiES Statement of Disbursements Fiscal Year Ended June 30, 1926 Attorney fees for professional service % 29, 988. 97 Hotel and fares 1,766.90 Engraving 18,077.50 Advertising ,.- 299.42 Service of signagraph 761.26 Other expense 481 .23 Total $ 51,375.28 Analysis—I 7a ATTORNEY-GENERAL Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 4 , 000 . 00 Clerical salaries 6,562.51 $ 10,562.51 Supplies : OfRce supplies $ 83.19 83 . 19 Postage, Telephone, Express: Postage $ 102.00 Telephone and telegraph 89.51 191.51 Traveling Ex-penses $ 238.43 238.43 General Expense: Post-office box, rent $ 8.00 Miscellaneous 641 .96 649.96 Total % 11,725.60 Analyses of Disbursements 27 Analysis—I 7b STATE vs. CAPITAL. ICE COMPANY Statement of Disbursements Fiscal Year Ended June 30, 1926 Expense preparing briefs $ 128.07 128.07 Analysis—I 8 DEPARTMENT OF STATE—SALARIES AND EXPENSE Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries % 4,500.00 Clerical salaries 13,337.50 Professional and technical 200. 00 $ 18,037.50 Supplies and Materials: Office supplies $ 211.31 211.31 Postage. Telephone and Express: Postage $ 859.00 Telephone and t elegraph 80.93 Express, drayage and freight 199 . 7 1 1,139.64 Printing, Binding, etc.: Blueprinting $ 5.00 5.00 Repairs to Equipment: Repairs $ 15.30 15.30 General Expense: Rent equipment $ 13. 50 Miscellaneous expense 3.25 16.75 Insurance and Bonding: Premiums, bonds $ 45.00 45.00 Equipment : Equipment $ 115.94 115.94 Total . % 19,586.44 28 State Auditor's Repoet, 1926 Analysis—I 9al SUPREME COURT DEPARTMENT Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service : Clerical salaries S 19,385.32 % 19,385.32 Supplies: Office supplies $ 3,177.75 3,177.75 Postage, Telephone, Express: Telephone and telegraph $ 187 . 75 187.75 Repairs : Repairs to eqmpment $ 40. 50 40.50 General Expenses : Post-office box, rent $ 12.00 12.00 Equipment : Office equipment and furnishing $ 281 . 15 281.15 Total $ 23,084.47 Analysis—I 9a2 JUDICIARY JUSTICES Statement of Disbursements Fiscal Year Ended June 30, 1926 Salaries paid $ 36,666.24 % 36,666.24 Analysis—I 9a3 JUDICIAL. CONFERENCE Statement of Disbursements Fiscal Year Ended June 30, 1926 Mimeographing $ 42. 40 $ 42.40 Analysis—T 9b 1 JUDICIARY JUDGES Statement of Disbursements Fiscal Year Ended June 30, 1926 Salaries and expenses paid $ 130,999.20 $ 130,999.20 Salaries-- Expenses . Salaries.- Expenses. Analyses of Disbuesements JUDICIARY EMERGENCY JUDGES Statement of Disbursements Fiscal Year Ended Ju7ie 30, W26 29 Analysis—9b 1 7,950.00 1,919.51 9,869.51 Analysis—9b 1 JUDICIARY RETIRED JUDGES Statement of Disbursements Fiscal Year Ended June 30, 1926 6,249.96 379.78 6,629.74 Salaries paid. Analysis—I 9b2 JUDICIARY SOLICITORS Statement of Disbursements Fiscal Year Ended June 30, 1926 $ 105,000.00 -$ 105.000.00 Analysis—I 10a STATE BOARD OF ELECTIONS , Statement of Disbursements Fiscal Year Ended June 30, 1926 ' Personal Service: Clerical salaries % 1,114.25 Skilled labor 13.50 Unskilled labor 22.00 Per diem and expenses. Board mem-bers 505.53 $ 1,655.28 Supplies and Materials: Office supplies % 14.45 — 14.45 Postage, Telephone, Express: Postage-.-. $ 85.00 Telephone and telegraph 112.45 ' Express, drayage and freight 103 . 05 300.50 Printing, Binding, Publicity, etc. : Notices and advertisements $ 10. 64 10.64 Total $ 1,980.87 30 State Auditor's Report, 1926 Analysis—I 11a PUBLIC BUTLDINGS AND GROUNDS Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries % 2,619.96 Clerical salaries 375.00 Inspectional salaries 24. 00 Skilled labor 3,727.20 Unskilled labor 40,979.84 -$ 47,726.00 Supplies and Materials: Office supplies __.$ 16.20 Cleaning and household supplies (custodial) 381.41 Botanical and grounds supplies 107. 33 Ice and other refrigeration supplies. _ 675.04 Power and heating plant supplies 285 . 35 Plumbing supplies and materials 75 . 61 Electrical supplies and materials 332.41 General supplies and materials 833 . 44 Wearing apparel (purchased) 808 . 00 Coal (including freight) 8 , 224 . 04 Custodial supphes 193 17 11,932.00 Postage, Telephone and Express: Postage $ 20.00 Telephone and telegraph 13.50 Express, drayage and freight 33.13 66.63 Printing, Binding and Publicity: Notices and advertisements $ 22. 05 22.05 Light, Power and Water: Light, power and water (furnished under contract) $ 8,275.74 8,275.74 Repairs (Hired or Contractual Service) : Repairs to equipment and fixtures $ 909 . 64 Repairs to buildings and structures.-. 5 , 192 .92 6,102.56 General Expense: Office service (towels, drinking water, etc.) ... $ 164.29 Outside laundering (office towels) 142.27 Miscellaneous expense 107. 00 413.56 Insurance and Bonding: Premiums on official bonds $ 2.50 2.50 Equipment (Non-Consumable) : Institutional furniture and furnish-ings % 37.00 Bedding and linens 14.40 General equipment 90.50 141.90 General Plant Permanent Improvement: Aycock Memorial $ 553.41 553.41 Total $ 75,236.35 Analyses of Disbursements 31 Analysis—I lib REPAIRS AND EQUIPMENT TO GOVERNOR'S MANSION, Statement of Disbursements Fiscal Year Ended June SO, 1926 Repairs and equipment $ 37,584.90 37,584.90 Analysis—I lie CENTRAL, TELEPHONE EXCHANGE Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Professional and technical salaries % 4 , 676 . 00 $ 4,676.00 Supplies and Materials; Office supplies $ 7.97 ' ' 7.97 Postage, Telephone and Express: Telephone and telegraph $ 7,050.63 7,050.63 Total $ 11,734.60 32 State Auditor's Repokt, 1926 Analysis—I lid GOVERNOR'S MANSION, GROUNDS AND AUTOMOBILE Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Skilled labor $ 2,666.30 Unskilled labor 2,809.47 % 5,475.77 Supplies and Materials: Office supplies % 2.00 Cleaning and household supplies (cus-todial) 287.21 Botanical and grounds supplies 269 . 90 Ice and other refrigeration supplies 15.25 Plumbing supplies and materials 210 . 93 Electrical supplies and materials 1,052,31 General supplies and materials 697. 68 Wearing apparel (purchased) 119. 20 Coal (including freight) 889.35 3,543.83 Postage, Telephone and Express: Telephone and telegraph $ 95.47 Express, drayage and freight 91. 33 186.80 Printing, Binding and Publicity: Printing, stationery and office forms.. $ 1 .50 1.50 Motor Vehicles Upkeep : Motor vehicles—Upkeep $ 2 , 300 . 26 2,300.26 Light, Power and Water: Light, power and water—On con-tract $ 1,368.70 — 1,368.70 Repairs (Contractual Service) : Repairs to equipment and fixtures $ 3 , 028 . 30 Repairs to buildings and structures 374 .05 3,402.35 General Expense : Outside laundering and cleaning $ 230 . 60 230.60 Equipment : Institutional furniture and furnish-ings - - $ 2.00 Dining-room and kitchen equipment... 529.40 Bedding and Unens 40.00 Electrical equipment 448.95 General equipment 341 .45 1,361.80 Total $ 17,871.61 Analyses of Disbursements 33 Analysis—I lie STATE INSURANCE DEPARTMENT Distribution of Premiums on State Property by Institution Disbursed FiscMl Year Ended June SO, 1926 Amount • Institution Address Premiums A. and T. College Greensboro % 1,414.00 Caswell Training School Kinston 700 . 00 Colored Normal Elizabeth City 1,130.38 Confederate Women's Home Fayetteville 140 . 00 Durham Normal Durham 183. 85 East Carolina Teachers' College Greenville 3,340.00 East Carolina Training School for Boys Rocky Mount 97.29 Hospital for Insane Goldsboro 4, 462 . 00 Hospital for Insane Morganton 7, 665 . GO Department of Labor and Printing (supplies) 100 . 00 North Carolina Collefi;e for Women Greensboro 6,612.00 North Carolina School for Deaf Morganton 2,062.50 North Carolina State College Raleigh 5,289.05 Orthopedic Hospital Gastonia 530 . 00 Samarcand Manor Samarcand 1,431. 11 State Hospital Raleigh 11,578.80 State Laboratory Raleigh 156.00 Cullowhee Norrnal Cuilowhee 1, 040 . 00 Stonewall Jackson Training School Concord ._ 2,602.51 University of North Carolina Chapel Hill 5,436.00 Governor's Mansion Raleigh 523.78 Iredell Test Farm 20.00 Cherokee Indian Normal 601. 74 State Capitol Raleigh 400.00 Winston-Salem Teachers' Training School 520 . 00 Morrison Training School Hoffmann 32.20 Appalachian Training vSchool Boone 2,240.00 State Colored Normal Fayetteville 991 . 10 North Carolina Sanatorium Sanatorium 5,610.00 Soldiers' Home Raleigh 390.59 State Departments Building Raleigh 1,989.00 New Blind Institute Raleigh 1,084.00 Governor's automobile 51.10 Old Blind Institute Raleigh 910.00 Colored Blind Institute Raleigh 690.00 Experiment Farm (State College) Raleigh 626 . 20 Fish Hatchery Marion 7. 04 Fish Hatchery Doughton 27.00 Total $ 72,684.24 Anai-ysis—I 11 f General Expense: Rent of offices - Total RENTAL OF OFFICES, ETC. Statement of Disbursements Fiscal Year Ended June 30, 1926 _$ 4,883.82 4,883.82 3—Part 1 II. PROTECTION TO PERSON AND PROPERTY Analysis—II la ADJUTANT GENERAL Statement of Disbuksements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 4,500.00 % 4,500.00 Supplies : Office supplies . $ 184.96 184.96 Postage, Telephone, Express: Postage $ 546.87 Telephone and telegraph 460. 45 Express, drayage and freight 353 . 26 1,360.58 Repairs : Repairs to equipment and fixtures $ 36.25 36.25 Equipment : Office equipment $ 4. 00 4.00 General Expense: Post-office box rent $ 12.00 12.00 Total $ 6,097.79 Analysis—-II Ibl NATIONAL GUARD Statement op Disbursements Fiscal Year Ended June 30, 1926 Appropriation $ 118,095.52 $ 118,095.52 Analyses of Disbursements 35 Analysis—II lb2 NATIONAL GUARD—EMERGENCY Statement of Disbursements Fif^cal Year Ended June 30, 1926 Personal Service: PavroU, National Guardsmen $ 2,100.55 $ 2,100.55 Postage, Telephone, Express: Express, drayage and freight $ 10. 00 10.00 Travel Expense: Railroad and other fares $ 299.45 299.45 General Expense: Subsistence $ 837.75 837.75 Total $ 3,247.75 Analysis—II 2a BANK EXAMINATION Statement of Disbursements Fiscal Year Ended June SO, 1926 Personal Service: Executive salaries $ 4,468.00 Professional and technical 20, 275 . 00 Clerical salaries 7,609.59 Per diem and fees 1 .75 $ 32,354.34 Transportation and Communication: Hotel I -9,756.45 Fares 4,413.64 Mileage allowance 1,675.84 Telephone and telegraph 38. 43 15,884.36 Other Expenses: Office and library supplies % 23.35 Librarv equipment 52.50 75.85 Special Department Expense: Bond $ 125.00 Subscriptions, etc 286 . 30 411.30 Total $ 48,725.85 36 State Auditor's Report, 1926 Analysis—IT 2b RATE—BUS—BLUE SKY Statement of Disbursements Fiscal Year Ended June 30, 1926 Professional Service: Executive salaries $ 15,499.94 Professional and technical 9, 300 . 00 Clerical salaries 21,987.50 Inspectors' salaries 1, 403 . 34 Unskilled labor 949.50 Attorneys fees and reporting 2. 500 .71 $ 51,640.99 Transportation and Communication: Hotel $ 2,504.08 Fares 1,179 87 Mileage allowance 16. 40 Postage 1,475.88 Telephone and telegraph 965.37 Express, drayage and freight 10.84 6,152.44 Equipment, Maintenance and Repairs; Furniture and fixtures $ 355 . 34 Repairs 136.28 Library equipment 295 . 07 Electrical equipment 26.65 813.34 Other Expenses: Office supplies $ 352.92 Office expense 261.03 Mimeographing, multigraphing and blueprinting 246.87 860.82 Total $ 59,467.59 Analysis—II 2c INSURANCE DEPARTMENT Statement of Disbursements (General Funds Only) Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 10 , 500 . 00 Clerical salaries 16,073.77 $ 26,573.77 Office supplies 447.03 Office equipment 591.66 Premiums, official bonds 120.00 Repairs 20.85 Printing and binding 27. 25 Hotels and meals $ 984.74 Fares 684.94 Mileage 748.75 2,418.43 Analyses of Disbursements 37 Personal Service : — Continued Postage $ 827.08 Telephone 167.27 Telegrams 321 . 53 Express and drayage 19.56 Post-office box rent 16. 00 $ 1,351.44' Other expense 310. 25 Total $ 31,860.68 Analysis—II 2d EXPENSE—(Expenditures Theft Fund) Fiscal Year Ended Jinie SO, 1926 Personal Service: Clerical salaries, regular % 57 , 721 . 35 Clerical salaries, extra 22, 879 . 55 Inspectors' salaries 8,943.30 Unskilled labor 637.00 Legal service 50.00 % 90,231.20 Supplies and Materials: Office supplies $ 877.72 Janitors' supplies 5. 04 Manual service 16.72 899.48 Postage, Telephone and Express : Postage $ 3,939.41 Telephone and telegraph 105. 40 Freight and dravage 647.16 4,691.97 Travel Expense: Inspectors, hotel and meals $ 3, 090 . 75 Others, hotel and meals 127.35 Inspectors' fares 42. 58 Other employees' fares 3.00 Inspectors' mileage 7,714.49 Other emplovees' mileage 293 . 30 11,271.47 Printing, Binding and Publicity: Printing $ 3,110.26 3,110.26 Motor Vehicle Upkeep: Inspectors' $ 145 . 62 Other auto repairs 416.27 561.89 Repairs : Office machines $ 44. 16 Buildings 43. 43 87.59 General Expense: Ice and laundry $ 7. 20 Carolina Motor Club 8,322.98 Other expense, inspectors 655 . 93 Miscellaneous general expense 14.86 Other expense, other emplo3^ees 11.05 Winston-Salem Auto Club _' 5 12 . 10 Expense, Revenue Department 9, 39 1. 00 18,915.12 38 State Auditoe's Report, 1926 Insurance and Bonding: Premium on bonds $ 40.00 $ 40.00 Equipment : Office furniture $ 434.30 Office machines . 2,074.00 Addressograph and graph, machines.. 31,956.70 34,465.00 Total expenditures $ 164,273.98 Transfer of Funds: Title refunds and cancellations $ 260 . 50 $ 260.50 Total disbursements 164 , 534 . 48 Analysis—II 2el Olli INSPECTION—STATE DEPARTMENT OF AGRICULTURE Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 3,549.96 Professional and technical salaries 2 ,599 .92 Clerical salaries 1,966.60 Inspectors' salaries 7,810.00 Unskilled labor 820.00 % 16,746.48 Materials and Supplies : Office supplies $ 47.19 Laboratory supphes 3. 75 Library suppUes 19. 00 General supplies 198 . 08 268.02 Postage, Telephone, Express: Postage $ 70.00 Telephone and telegraph 26.53 Express, dravage, freight 373.75 470.28 Travel: Hotel and meals $ 4,809.39 Fares 5,746.78 10,556.17 Printing: Office forms $ 297.47 297.47 Repairs: Repairs equipment $ 46 20 46.20 Equipment: Laboratory equipment $ 125 . 00 125.00 Transfer of Funds: To Department of Agriculture $ 1 , 500 . 00 To General Fund 60,000.00 61,500.00 Total $ 90,009.62 Analyses of Disbursements 39 Analysis—II 2e2 GASOLINE INSPECTION—STATE DEPARTMENT OF AGRICULTURE Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries . $ 4,249.92 Professional and technical salaries 3,049 .96 Clerical salaries 5,676.27 Inspectors' salaries 7, 538 . 16 Skilled labor 244.50 Unskilled labor 980.00 $ 21,738.81 Supplies and Materials: Office supplies $ 58.92 ' Laboratory supplies 203 . 06 General supplies 124 . 55 Coal 67.50 454.03 Postage, Telephone, Express: Postage % 80.00 Telephone and telegraph 79.12 Express, drayage, freight 859.34 1,018.46 Travel : Hotel and meals $ 4,912.77 Fares 5,150.35 Advances for travel 200 . 00 10,263.12 Printing: Office forms % 428.82 428.82 Repairs : Repairs, equipment $ 40. 20 40.20 General Expense: Rent, offices $ 60.00 Outside laundering .65 60.65 Equipment : Office equipment $ 349.13 . Laboratory equipment 113.57 General equipment 223 . 20 685.90 Transfer of Funds : To Department of Agriculture % 1,500.00 To General Fund 500,000.00 501,500.00 Total % 536,189.99 40 State Auditor's Report, 1926 Analysis—II 2f STATE STANDARD KEEPER Statement of Disbursements Fiscal Year Ended June 30, 1926 Salary paid % 96.00 96.00 Analysis—II 2g TUBERCULAR CATTIiE Statement op Disbursements Fiscal Year Ended June 30, 1926 Payments to cattle owners to indemnify them for the slaughter of tubercular cattle $ 12,717.00 $ 12,717.00 Analysis—II 2h TICK ERADICATION Statement of Disbursements Fiscal Year Ended June 30, 1926 Payments of salaries and expenses of cattle inspectors _$ 32 ,234 .50 $ 32,234.50 Analysis—II 2i FIREMEN'S RELIEF FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation $ 2, 375 . 00 $ 2,375.00 III. DEVELOPMENT AND CONSERVATION OF NATURAL RESOURCES Analysis—III la DEPARTIVIENT OF AGRICULTURE Statement of Disbursements Fiscal Year Ended June 30, 1926 Executive Division: Personal Service: Executive salaries $ 3,999.96 Professional and technical 2, 362 . 50 Clerical 2,499.96 Skilled labor 309.70 Unskilled labor 2,290.00 Per diem and fees 970.56 $ 12,432.68 Supplies and Materials: Office supplies S 1,077.78 Cleaning and household supplies 482.22 Tags 6,579.00 Librarv supplies 25. 00 Ice..-1 627.50 General supplies 521.48 9,312.98 Postage, Telephone, Express: Postage $ 318.41 Telephone and telegraph 126.40 Express, di-avage, freight 515.07 959.88 Travel Expense: Hotels and meals $ 507.08 RaOroad and other fares 880 . 59 1,387.67 Printing, etc.: Office forms $ 674.13 Bulletins, etc 3,156.89 3,831.02 Light, power and water $ 762.69 762.69 Repairs ; Repairs, equipment $ 53.32 53.32 General Expense: Rent offices $ 4.00 Rent equipment 17.00 Miscellaneous expense 499 . 18 520 . 18 Insurance: Fire insurance $ 850.00 Casualty insurance 213.33 1,063.33 Miscellaneous ObUgations: Refunds $ 5.14 5.14 Equipment : Office equipment $ 89. .59 —^— — 89.59 $ 30,418.48 42 State Auditor's Report, 1926 iNSrECTION: Personal Service: Inspectors' salaries $ 8,495.52 $ 8,495.52 Supplies and Materials: General supplies $ 48.76 48.76 Postage, Telephone, Express: Postage . $ 10.00 Express, dravage, freight 269 . 27 279.27 Travel Expense : Hotels and meals $ 5,745.33 Railroad and other fares 3,033.14 Advances 2,200.00 10,978.47 Printing : Office forms $ 74.46 74.46 Farm Forestry: Personal Service: Professional and technical salaries..$ 3 , 000 . 00 $ 3,000.00 SuppUes and Materials: Botanical and grounds supplies $ 30.00 30.00 Postage, Telephone, Express: Postage $ 75.00 Telephone and telegraph 63 . 53 Express, drayage, freight 14.30 152.83 Travel Expense: Hotels and meals $ 262.25 Railroad and other fares 4 14. 24 676.49 Analytical: Personal Service Executive 1 $ 3,075.00 Professional and technical 15,258.76 Clerical 4,099.92 Unskilled labor 2,633.82 $ 25,065.50 Supplies and Materials: Office supplies $ 97.15 Laboratory 1, 866 . 99 Library 123.11 General supplies 150 . 00 Coal 67.50 2,304.75 Postage, Telephone, Express: Postage $ 380.00 Telephone and telegraph 30.36 Express, drayage, freight 225.91 636.27 Travel Expense: Hotels and meals $ 43.85 Railroad and other fares 58. 90 102.75 Printing Office forms $ 271.66 271.66 -$ 19,876.48 3,859.32 Analyses of Disbursements 43 Analytical : — Continued Light, power, water $ 22. 50 S General Expense : Miscellaneous expense $ 76. 96 Equipment : Laboratory equipment ? 1,098.65 Entomology: Personal Service: Executive salaries $ 3,374.94 Professional and technical 10,142.36 Clerical 1,599.96 Skilled labor 3.75 S Supplies and Materials: Office suppUes... ...-S 116.24 Laboratory supplies 58.73 Library supplies ^- 68.72 General supplies 95 .96 Postage, Telephone, Express: Postage $ 198.00 Telephone and telegraph 62. 75 Express, etc 25. 53 Travel Expense: Hotel and meals $ 2,003.42 Railroad and other fares 2, 500 . 98 Printing: Office forms $ 281.46 Repairs : Repairs equipment $ 5. 00 General Expense: Miscellaneous % 172 66 Equipment Laboratory equipment $ 265.15 Office equipment 14.85 22.50 76.96 1,098.65 -S 29,579.04 Botany: Personal Service: Executive salaries $ 3,499.92 Professional and technical 5, 676. 59 Clerical 1,500.00 Unskilled labor 10.50 : $ 10,687.01 Supplies and Materials: Office supplies $ 307.14 Laboratory supplies 43.13 Library supplies 64. 15 General supplies 64. 27 15,121.01 339.65 286.28 4,504.40 281.46 5.00 172.66 280.00 20,990.46 Postage, Telephone, Express. Postage $ 175.00 Telephone and telegraph 32.91 Express, di-aj^age, freight 26.31 478.69 234.22 44 State Auditor's Report, 1926 Botany : — Continued Travel : Hotel and meals $ 70.70 Fares 278.02 $ 348.72 Printing: Office forms $ 184.41 • 184.41 Repairs : Repairs equipment S 15.50 15.50 General Expense: Outside laundering $ 14. 93 Miscellaneous 4. 85 19.78 Miscellaneous Obligations: Refunds $ 7.50 7.50 Equipment : Office equipment $ 207.91 Laboratory enuipment 710. 50 ' 918.41 1 Pure Food: Personal Service: Professional and technical salaries--! 1 ,500 .00 Clerical 3,249.92 Skilled labor 2.00 $ 4,751.92 Supplies and Materials: Office supplies $ 83.50 Laboratory supplies 9.93 Library 29.00 General supplies 121 .90 244.33 Postage, Telephone, Express: Postage $ 70.00 Telephone and telegraph 30. 60 Express, drayage, freight 20 . 56 121.16 Travel Hotel and meals $ 93.30 Fares 143.70 Advance 40.00 277.00 Printing : Office forms $ 36.48 36.48 General Expense: Outside laundering $ 4. 28 Miscellaneous 16. 23 20.51 Miscellaneous Obhgations: Refunds $ 9.95 9.95 Equipment : Office equipment $ 26.53 Laboratory equipment 83.72 110.25 12,894.24 5,571.60 Analyses of Disbursements 45 Museum: Personal Service: Executive salaries $ 3 , 499 . 92 Clerical 2,100.00 Skilled labor 1,004.31 Unskilled labor 4,299.38 $ 10,903.61 Supplies and Materials: Office supplies. $ 153.80 Cleaning supplies 85.25 Library 14.00 ' Museum 232.71 General supplies 1, 243 . 41 Postage. Telephone, Express: Telephone and telegraph $ 32. 53 Express, drayage, freight 26.02 Travel : Hotel and meals $ 59.61 Fares 150.89 Repairs : Repairs equipment $ 12.00 General Expense : Miscellaneous $ 48 . 73 Farm Engineering: Personal Service: Professional and technical salaries--! 675 .00 Clerical 210.00 Unskilled labor 10.00 S Supplies and Materials: Office supplies $ 31. 55 Postage, Telephone, Express: Postage $ 25.00 Telephone and telegraph 5.76 Express, drayage, freight 3. 14 Travel Hotel and meals $ 121.70 Fares .-- 270.18 Equipment : Electrical equipment $ 27.69 General equipment 43.76 Drainage : Personal Service : Professional and technical salaries--! 2 , 000 . 00 Unskilled labor 24.81 Lime : Skilled labor $ 575.84 1,729.17 58.55 210.50 12.00 48.73 1 895.00 31.55 33.90 391.88 71.45 2,024.81 575.84 12,962.56 1,423.78 2,024.81 575.84 46 State Auditor's Report, 1926 Miscellaneous: Personal Service: Executive salaries $ 3,499.92 Clerical - 450.00 Superintendents' salaries 999 . 96 Skilled labor 20.63 Unskilled labor 2,671.98 $ 7,642.49 Supplies and Materials: General supplies $ 155.17 Postage, Telephone, Express: Express, drayage, freight $ 58.46 General Expense: Miscellaneous $ 301.37 State College 60,000.00 Farmers' convention 400.00 Pubhc buildings and grounds 4 , 050 . 00 Miscellaneous Obligations: Refunds $ 16.92 Postage, Telephone, Express: Telephone and telegraph $ 84.56 Express, drayage, freight 65. 83 Travel: Hotel and meals $ 967.32 Fares 5,681.02 Printing: Office forms $ 81.59 General Expense: Rent equipment $ 4. 00 Miscellaneous 71.15 Equipment: Office equipment $ 70.00 Laboratory equipment 67 1.97 Serum: Supplies and Materials: Office supplies $ 46.71 Ice 138.00 General supplies 364 . 93 155 . 17 58.46 64,751.37 16.92 Veterinary: Personal Service: Executive salaries $ 3,499.92 Professional and technical 13, 378. 22 Clerical 1,500.00 Unskilled labor 335.95 Per diems and fees 625 . 00 $ 19,339.09 Supplies and Materials: Office supplies $ 28.19 Laboratory supplies 242 . 50 Library 25.00 General 67.38 -$ 72,624.41 363.07 150.39 6,648.34 81.59 75.15 741.97 549.64 27,399.60 Analyses of Disbursements 47 Sertjm : — Contimied Postage, Telephone, Express: Postage $ 376.00 Telephone and telegraph 32. 15 Express, drayage, freight 260.00 « General Expense: Rent equipment $ 4.00 Serum and virus 13, 623 . 29 Miscellaneous Obligations: Refunds $ 30.10 Postage, Telephone, Express: Postage $ 1,007.00 Telephone and telegraph 1, 583. 37 Express, drayage, freight 75.88 Travel : Hotel and meals $ 5,910.09 Fares 9,258.75 Advances 100.00 Printing: Office forms $ 567.31 Bulletins 1,955.42 Engraving, hthographing 29. 73 Notices and advertisements 84. 16 Repairs : Repairs, equipment $ 32.45 General Expense: Rent offices I 11.00 Rent equipment 45. 00 Miscellaneous 97. 51 668.15 13,627.29 30.10 14,875.18 Markets: Personal Service: Executive salaries $ 4, 641. 58 Professional and technical 7,164.96 Clerical 20,110.61 Inspectors 28,437.14 Unsknied labor 112.50 S 60,466.79 Supplies and Materials: Office supphes $ 849.99 Library supplies 111.22 General supplies 269. 35 Test Farms: Personal Service: Clerical salaries $ 1,040.00 Superintendents' salaries 11, 383. 22 Skilled labor 980.68 Unskilled labor 32,454.09 $ 45,857.99 1,230.56 2,666.25 15,268.84 2,636.62 32.45 153.51 82,455.02 48 State Auditor's Report, 1926 Test Farms:—Continued Materials and Supplies: Office supplies $ 14.30 Botanical and grounds 1 ,280.67 Farm and dairy 38,956.90 Forage 3,375.09 General supplies 659 . 49 1 44,286.45 Postage, Telephone, Express: Postage $ 50.00 Telephone and telegraph 48. 09 Express, drayage, freight 426.18 524.27 Travel: Hotel and meals $ 141.56 Fares 651.78 793.34 Printing: Office forms $ 106.15 106 . 15 Repairs: Repairs equipment % 51. 00 51.00 General Expense: Miscellaneous $ 814 . 78 814.78 Interest : Interest temporary loans $ 44.43 44.43 Insurance : Fire insurance-^ % 824.20 824.20 Equipment : Farm and dairy equipment $ 165.64 Livestock 143.75 309.39 $ 93,612.00 Total $ 431,142.82 Analysis—III lb STATE FAIR ASSOCIATION Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation. 2,375.00 2,375.00 Analysis—III Ic NEGRO STATE FAIR Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation. 475.00 475.00 Analyses of Disbursements 49 Analysis—III 2 departj\ie]vt of conservation and development Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation % 101,803.53 -$ 101,803.53 Analysis—III 3 FISHERIES C03IMISSI0N TRANSFER OF DEPOSITS Statement of Disbursements , , Fiscal Year Ended June SO, 1926 Deposits transferred % 52,918.15 ® CO 918 15 Outlay from bond sale $ 44,500.00 44,500.00 Total $ 97,418.15 Analysis—III 4 AGRICULTURxlL EXPERLMENT LAND SCRIP FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Transferred to A. and E. College $ 7,500.00 $ 7,500.00 -Part 1 IV. CONSERVATION OF HEALTH AND SANITATION Analysis—IV 1 STATE BOARD OF HEALTH Statement of Disbursements Fiscal Year Ended June 30, 1926 Administrative Bureau: Personal Service: Executive salaries $ 11,166.62 Professional and technical salaries. _ 1 , 100 .00 Clerical salaries 7, 146. 67 Skilled and unskilled labor 1 , 424 . 35 Commutation, per diem and fees 525.97 $ 21,363.61 Supplies and Materials: Office supplies-.. $ 271.48 Laboratory supplies. 205 . 59 Medical supplies 31.41 Library supplies 75.50 Ice and other refrigeration .• 121 .21 Equipment : Office furniture and fixtures . $ 115.13 Electrical equipment 26. 87 Medical and surgical equipment 6 . 00 Library equipment 16. 47 705 . 19 164.47 Transportation and Communication: Hotel and meals % 1,913.49 Railroad and other fares 1,261.13 Mileage allowance 2,794.41 Telegraph and telephone 561.87 Express, drayasre and freight '. 265 . 50 Postage .". 202.45 6,998.85 Maintenance and Repairs: Equipment and fixtures 12.50 General expense 350 . 35 Special Departmental: Malarial control and county health subsidies 88 , 269 . 14 Miscellaneous obhgations, refunds 747.34 Bureau of Engineering and Inspection: Personal Service: Executive salaries % 4,000.01 Professional and technical salaries. . 28 , 462 . 50 Clerical salaries 1,923.47 Unskilled labor 180.00 $ 34,565.98 Supplies and Materials: 118,611.45 Office supplies % 138.41 Laboratory supplies 125.20 263.61 Analyses of Disbursements 51 Bureau of Engineering and Inspection:—Con. Transportation and Communication: Hotel and meals $ 13,753.37 Railroad and other fares 7, 820. 55 Mileage allowance 3,436.93 Telegraph and telephone 633 . 54 Express, drayage and freight 10.93 Postage 317 32 Printing, Binding and Publicity: Photographing and blue printing . _ .$ 48 . 09 Maintenance and Repairs: Equipment and fixtures $ 4.50 General expense $ 82. 68 Equipment : Office equipment $ 373.50 Library equipment 11 .50 $ 25,972.64 48.09 4.50 82.68 Bureau of Epidemiology: Personal Service: Clerical salaries S 7,392.00 Transportation and Communication: Telegraph and telephone % 3 . 63 Printing, Binding and Publicity: Other publicity $ 9.70 Bureau of Health Education: Personal Service: Executive salaries S 4,000.00 Professional salaries 3,199 .96 Clerical salaries 3,950.00 Skilled labor 1,100.00 Unskilled labor 7.96 Supplies and Materials: Office supplies $ 123.53 Library supplies 270 . 00 Recreational supplies 992 . 55 Electrical supplies 30.60 Transportation and Communication: Hotel and meals $ 671.80 Railroad and other fares 561. 49 Mileage allowance 341.77 Telegraph and telephone 40. 65 Express, dravage and freight 25 . 79 Postage 1 235.06 Printing, Binding and Publicity: Photographing and blue printing... $ 2 .00 Motor Vehicle: Upkeep $ 630.17 385.00 $ 61,322.50 $ 7,392.00 3.63 9.70 7,405.33 -$ 12,257.92 1,416.68 1,876.56 2.00 630.17 52 State Auditor's Report, 1926 Bureau of Health Education:—Continued Maintenance and Repairs: Equipment and fixtures $ 37.36 $ 37.36 General expense $ 449.78 449.78 Equipment: Motor vehicle—Purchase $ 89 1 . 50 Library equipment 15.50 Recreational equipment 206.25 1,113.25 1 Bureau Maternity and Infancy—State: Personal Service : Executive salaries $ 1 ,354.16 Professional and technical salaries _ _ 8 , 870 . 9 1 Clerical salaries 1,793.75 $ 12,018.82 Supplies and Materials : OiEEcesupphes___ . % 127.12 Drugs and medicine, silver nitrate. _ 1 , 332 . 09 1,459.21 Transportation and Communication : Hotel and meals $ 1,941.07 Railroad and other fares 679 . 34 Mileage allowance 1 ,796.31 Telegraph and telephone 108.46 Express, drayage and freight 5 . 01 Postage 125.50 4,655.69 Printing, Binding and Publicity: Office forms, etc $ 58.37 Printing bulletins and reports 1 , 595 . 59 1,653.96 Maintenance and Repairs: Equipment and fixtures $ 1.75 1.75 Special Departmental: Maternity and Infancy-—County units, Maternity and Infancy items, and clinics $ 11.474.92 11,474.92 Equipment : Office equipment % 87.28 87.28 Bureau Medical Inspection of Schools: Special Appropriation : Personal Service: Executive salaries . $ 3,600.00 Professional and technical 26,528.31 Skilled labor .:i 390.33 S 30,518.64 Supphes and Materials: Dental and nurses' supphes $ 3 , 628 . 9 1 Recreational supplies 53. 05 3,681.96 Transportation and Communication: Hotel and meals $ 10,-530.99 Railroad and other fares 6, 770 . 41 Mileage allowance 875. 87 18,177.27 17,783.72 31,351.63 Analyses of Disbursements 53 Motor Vehicle: Upkeep $ 78.84 1 78.84 Maintenance and Repairs: Equipment and fixtures $ 7.40 7.40 General expense $ 67.00 67.00 Equipment : Cots for clinics $ 17.50 Refrigerator equipment 10. 00 27.50 $ 52,558.61 Educational Appropriation: Personal Service: Clerical salaries $ 1,250.00 $ 1,250.00 Supplies and Materials: Office supplies $ 12.06 12.06 Transportation and Communication: Telephone and telegraph . $ 30 . 93 Express, draj^age and freight 40. 75 Postage 333.65 405.33 Equipment : Office equipment $ 294.75 294.75 1,962.14 Bureau Vital Statistics: Personal Service: Executive salaries $ 3,999.99 Clerical salaries 16,121.57 $ 20,121.56 SuppUes and Materials: Office supplies $ 212.52 Medical supplies 4. 00 216.52 Transportation and Communication: Hotel and meals $ 230.70 Railroad and other fares 131.54 Mileage allowance 361.82 Telegraph and telephone 59. 39 Express, drayage and freight 15.12 Postage 758.60 1,557.17 Maintenance and Repairs : Equipment and fixtures $ 22.00 22.00 General expense $ 345.09 345.09 Equipment: Office equipment $ 58.50 58.50 22,320.84 Grand total disbursements $ 313,316.22 54 State Auditor's Repoet, 1926 Analysis—IV STATE LABORATORY OF HYGIENE Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service; Executive salaries $ 5,000.50 Professional and technical salaries 28,414.50 Clerical salaries 6,541.25 Skilled labor 4,295.75 Unskilled labor 4,613.19 $ 48,865.19 Supplies and Materials: Office supplies $ 290.54 Laboratory supplies and materials 31 , 582 .98 Library supplies 27. 15 Botanical and grounds supplies 18 . 00 Farm and dairy supplies 26. 20 Forage and supplies for animals 2,244.28 Plumbing supplies and materials 5 . 55 General supplies and materials 601 . 83 Coal (including freight) 110.00 34,906.53 Postage, Telephone, Express: Postage S 2,698.78 Telephone and telegraph. ... 185. 17 Express, drayage, freight 1,589.27 4,473.22 Travel Expense: Hotel and meals $ 492.81 Railroad and other fares 459 . 46 Mileage allowance 203 . 78 1,156.05 Printing, Binding and Publicity: Engraving, lithographing, embossing- _$ 3.00 Notices and advertisements 3. 83 6.83 Motor Vehicle Upkeep : Motor vehicle upkeep % 531.77 531.77 Light, Power, Water: Light, power, water $ 1,615. 49 1,615.49 -Repairs (Contract): Repaii's, equipment, fixtures $ 1,451.66 Repairs, buildings, structures 997.40 2,449.06 General Expense: Miscellaneous expense $ 162 . 00 162.00 Miscellaneous Obligations : Refunds $ 345.07 345.07 Analyses of Disbursements 55 Equipment : Office equipment, furnishings $ 376 . 06 Laboratory equipment 207 . 90 Library equipment, stock 80. 84 Refrigeration equipment 4, 592 . 89 Power and heating plant equipment. _ 2 , 879 . 00 General equipment 968.50 9 , 105 . 19 Land, Buildings and Permanent Im-provements : Buildings, erection or enlargement S 754.50 Roads, construction 95.10 849 . 60 Total $ 104,466.00 V. HIGHWAYS Analysis—V 1 STATE HIGHWAY COMMISSIONS-MAINTENANCE Statement of Disbursements Fiscal Year Ended June SO, 1926 Auto license and gasoline tax transfers $ 8,562,166.48 Transfer to Auto Theft Fund 35,433.25 Total % 8,597,599.73 Analysis—V 2 STATE HIGHWAY COMMISSION—CONSTRUCTION Statement of Disbursements Fiscal Year Ended June SO, 1926 Transferred to Highway Fund (B. R. Lacy, Treas-m- er) $15,271,184.20 Redemption of notes 20,000,000.00 Total $35,271,184.20 VI. CHARITIES, CORRECTIONS AND WELFARE Analysis—VI la STATE BOARD OF CHARITIES AND PUBLIC WELFARE Statement of Disbursements Fiscal Year Elided June SO, 1926 Executive salary $ 4,000.00 Professional and technical salaries 9 , 280 . 84 Clerical salaries 7,495.33 Per diems and fees 350.00 $ 21,126.17 Office supplies $ 147.97 Library supplies 41 .00 General supplies and materials 2.50 191.47 Postage $ 153.36 Telegrams and telephone 387.32 Express .89 541.57 Hotel and meals $ 2,298.65 Railroad and other fares 1,667.73 Mileage allowance 1, 695 . 44 5,661.82 Photos $ 4.50 4.50 Upkeep of motor vehicle $ 372 . 05 372.05 Repairs on tj^pewTiters $ 5. 55 5.55 Rent of post-office box $ 4.00 Miscellaneous expense 244 .77 248.77 Insurance $ 11.40 11.40 Office equipment and furnishings $ 171.68- Motor vehicles purchased 325. 40 Educational equipment 30.00 Library equipment and stock 45 . 42 572.50 Grand total $ 28,735.80 58 State Auditoe's Report, 1926 Analysis—VI lb County MOTHERS' AID FUND Statement of Disbursements Fiscal Year Ended June SO, 1926 County Alamance ___.$ 417.00 Hertford $ 208.92 Alleghany 179.62 Iredell 468.99 Anson 363.36 Johnston 585.00 Ashe 165.00 Lee 162.50 Avery _ _ 120.00 Lincoln 175.00 Beaufort 372.75 Macon 168.00 Bertie 340.00 Madison 258.00 Bladen 262.96 McDowell 205.00 Brunswick 127.50 Mecklenburg 951.58 Buncombe ..... 787.50 Mitchell 61.85 Cabarrus 396.00 Moore 142.50 Caswell 202.98 Nash 105.00 Catawba 438.00 305.40 New Hanover 400.00 Chatham Northampton 150.00 Cherokee 195.25 Orange 221.88 Chowan 136.60 Pasquotank 190.00 Clay 44.64 Pender 172.91 Cleveland 240.00 Person 200.00 Columbus 375.00 Pitt 480.00 Craven 262.50 Randolph 285.00 Cumberland 338.47 Richmond 327.54 Dare 99.96 Robeson 472.50 Davidson 451.48 Rockingham 422.50 Duplin 360.00 Rowan 535.00 Durham 506.25 Rutherford 375.00 Edgecombe 487.32 Scotland 200.04 Forsvth _ .-_. 1,353.65 Stanly 352.80 Franklin 337.00 657.60 Surrv 416.40 Gaston Union 257.50 Graham 60.00 Vance 300.00 Granville 360.00 Wake 944.25 Greene 200.00 Warren 120.00 Guilford .... 1,080.00 Wayne 540.00 Halifax 540.00 Wilkes 165.00 Harnett 290.00 Wilson 300.00 Ha"\nvood 240.00 Grand total $24,414.45 Analyses of Disbursements 59 Analysis—VI 2 STATE CHILD WELFARE COMMISSION Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 3 , 000 . 00 Professional and technical salaries 250 . 00 Clerical salaries 3,350.00 Inspectors' salaries 3,694.20 Skilledlabor 25.00 $ 10,319.20 Supplies and Materials: Office supplies % 695.41 695.41 Postage, Telegraph and Express : Postage $ 485.65 Telegraph and telephone 214.30 Express 4.06 704.01 Travel Expense: Hotel and meals $ 2,321.82 Railroad and other fares 1,952.64 Mileage allowance 422.06 4,696.52 Printing, Binding and Publicity: Printing office forms, etc $ 9. 10 9.10 Repairs : Equipment, furniture % 42.85 42.85 General Expense: Miscellaneous expense $ 188.91 188.91 Equipment : Office furniture and fixtures $ 148 .56 • . 148.56 Survey account $ 490.40 490.40 Total $ 17,294.96 Analysis—VI 4c INDIGENT DEAF MUTES—1924-1925 Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer to General Fund 1924-1925 8 14,748.89 Transfer to School for Deaf and Blind . _ 9 , 964 . 20 Transfer to School for Deaf 2,165.11 Total % 26,878.20 60 State Auditor's Report, 1926 State aid. AID TO BLIND STUDENTS Statement of Disbursements Fiscal Year Ended June 30, 1926 Analysis—VI 4d 600.00 600.00 Analysis—VI 7a FUGITIVES FROM JUSTICE Statement op Disbursements Fiscal Year Ended June 30, 1926 Expense of capture and return of fugitives $ 6, 597 . 45 % 6,597.45 VII. EDUCATION Analysis—VII la, 2, 3 STATE PUBLIC SCHOOL FUND Statement of Disbursements Fiscal Year Ended June SO, 1926 Equalizing Fund $ 1,501,885.71 $ 1,501,885.71 Teacher Training Fund: Teacher Training in Negro Schools S 13 , 250 . 00 County Summer Schools: White % 6,660.00 Negro 6,915.00 13,575.00 Rural Supervision: White % 29,462.50 Negro 9,719.00 39,181.50 66,006.50 Rural High Schools: Standard Rural High Schools S 8,260.00 Teacher Training in High Schools 2, 190. 00 104,500.00 Libraries S 3, 550 . 00 3,550.00 Vocational Education: Personal services $ 23,793.07 Office supplies 19.28 Communication 69. 50 Travel 6, 576. 43 Printing 68.00 Repairs 2.00 State aid 109,329.71 138,857.99 Division of Negro Education: Personal Services: Professional % 6,754.04 Clerical 3,788.07 Temporary 87 .17 $ 10,629.28 Travel: Hotel S 1,570.65 Fares 2,621.21 Auto mileage 178 . 86 4,370.72 15,000.00 Division of Publication: Personal Services: Executive % 8,687.50 $ 3,687.50 Travel : Hotel S 17.90 Fares 43.55 Auto mileage 21.31 82.76 3,770.26 62 State Auditor's Repokt, 1926 Division of School Inspection: Personal Services : Executive $ 3,999.96 Professional 8,362.44 Clerical 2,270.36 $ 14,632.76 Travel: Hotel $ 1,965.69 Fares 1,870.56 Auto mileage 530 . 99 4,367.24 $ 19,000.00 Division op School Organization AND Civics: Personal Services: Professional $ 6,549.93 Clerical 1,630.00 Skilled labor 908.75 $ 9,088.68 Materials and Supplies: Photographic $ 71.09 71.09 Travel: Hotel $ 726.16 Fares 282.35 Auto mileage 1, 299 . 17 • 2,307.68 Printing and Binding: Mailing: (Bulletin, State School Facts) . - _$ 510 . 56 County maps 64.94 575.50 Repairs : Auto $ 34.76 34.76 Equipment: Films $ 4,055.35 New machinery 4,168.81 8,224.16 Division of Teacher Training: Personal Services: Executive $ 3,611.64 Professional 6,114.58 Clerical 2,973.33 $ 12,699.55 Travel : Hotel $ 821.20 Fares__- 1,561.18 Auto mileage 57. 65 2,440.03 Division of Certification and Finance : Personal Services: Executive $ 3,524.94 Professional 7.928.97 Clerical 8,360.22 Unskilled labor. 1,110.50 Tern, examinations 48. 32 $ 20,972.95 Travel: Hotel $ 60.76 Fares 82.11 142.87 20,301.87 15,139.58 21,115.82 Analyses of Disbuksements 63 Division of Administration: Personal Services. Executive $ 5,000.00 Clerical 1,664.16 Unskilled labor 446.95 $ 7,111.11 Materials and Supplies : Office $ 1,648.83 1,648.83 Communication : Postage $ 3,962.00 Telephone and telegraph 1 , 013 . 20 Freight and express 1 , 082 . 62 6,057.82 Travel : Hotel $ 407.59 Fares,-- 659.82 Auto mileage 55. 69 1,123.10 J? pT-VQ 17*0 • Office', contractual $ 1,380.23 Equipment 164.27 1,544.50 Equipment: Office $ 1,515.91 1,515.91 $ 19,001.27 Vocational Rehabilitation— Maintenance of Trainees: State Aid 11,589.79 Educational Commission: Personal Services: Professional $ 366 . 66 $ 366.66 Travel : Hotel $ 8.50 Fares 17.08 25.58 392.24 Total $ 1,940,111.03 Analysis—VII 4 FARM-LIFE SCHOOLS Statement of Disbursements Fiscal Year Elided June SO, 1926 Catawba Countv Farm-life School $ 4 , 187 . 50 Craven County Farm-life School 4,187.50 Durham Countv Farm-life School 3 , 000 . 00 Iredell County Farm -life School 4 , 000 . 00 Nash County Farm-life School 4,187.50 Rowan County Farm-life School 4,187.50 Total disbursements year ending June 30, 1926 $ 23,750.00 64 State Auditor's Report, 1926 Analysis—VII 5 NORTH CAROLINA HISTORICAL. COMMISSION Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service : Executive salaries . $ 7,599.96 Protessional and technical salaries 2 , 389 . 17 Clerical salaries 10,271.58 Unskilled laborers 1,237.00 S 21,497.71 Supplies and Materials: Office supplies % 373.96 Library supplies 103 . 50 Wearing apparel purchased 24 . 00 501.46 Postage, Telephone, Express: Postage % 862.48 Telephone and telegraph 23.77 Express, dravage, freight 104 . 08 990.33 Travel Expense : Hotel and meals $ 143.90 Railroad and other fares 193. 40 337.30 Printing, Binding and Publicity: Photographing and blue printing % 146.77 Binding 1 8.61 155.38 Repairs : Equipment and fixtures $ 14.50 14.50 State Aid: Historical markers $ 200.00 200.00 Equipment : Office equipment, furnishings $ 18. 27 Furniture and furnishings 5. 00 Library equipment and stock 5.50 Manuscript purchases from Special Manuscript Fund 5,633.58 5,662.35 Total $ 29,359.03 Analysis—VII 7a STATE LIBRARY Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 2,749.92 Clerical salaries 4,253.50 Unskilled labor 38.90 $ 7,042.32 Supplies and Materials. Office supplies $ 189.88 Cleaning and library suppHes 4. 00 193.88 Analyses of Disbursements 65 Postage, Telephone, Express: Postage $ 52.00 Telephone and telegraph 2100 Express, dravage, freight 11.21 $ S4.21 Travel Expense: Hotel and meals S 44.45 Railroad and other fares 98. 42 142.87 Office Service: Rent, equipment $ 9.00 Interest, pettv cash 90 . 00 99.00 Equipment : Office equipment S 550.38 Library equipment 4, 124 . 77 General equipment 348 . 25 5,023.40 Total $ 12,585.68 Analysis—VII 7b LIBRARY COMMISSION Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service: Executive salaries $ 2 , 700 . 00 Clerical salaries 4, 017 . 06 Professional and technical 6,890.00 Unskilled laborers 1,146.80 $ 14,753.86 Transportation and Communication: Hotels $ 952.49 Fares 942.45 Telegraph and telephone 44. 47 Postage 611.26 Outward freight and express 401. 33 2,952.00 Maintenance and Repairs: Mechanical and constructional $ 24 . 03 24.03 Other Expense: Office supplies $ 419.56 Office expense 5. 38 424.94 Special Departmental or Bureau Exoense Books _ S 5,296.30 5,296.30 Equipment : Office fm-niture and equipment •$ 381 . 88 381.88 Total maintenance $ 23,833.01 5—Part 1 VIII. PARKS, SITES AND RESERVATIONS Analysis—VIII 1 MOORE'S CREEK BATTLEGROUND Statement of Disbursements Fiscal Year Ended June SO, 1926 Appropriation for support $ 475 . 00 $ 475.00 Analysis—VIII 2 CONFEDERATE CEMETERY Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation $ 250 . 00 $ 250.00 Analysis—^VIII 3 BENNETT PLACE MEMORIAL Statement of Dlsbursements Fiscal Year Ended June 30, 1926 Appropriation for support $ 48. 00 $ 48.00 Analysis—VIII 4 CONFEDERATE MUSEUM Statement of Disbursements Fiscal Year Ended June SO, 1926 Appropriation $ 250.00 .1 250.00 Analysis—VIII 5 APPALACHIAN NATIONAL PARK COMMISSION Statement of Disbursements Fiscal Year Ended June SO, 1926 Expenses of Commission $ 4, 013. 98 $ 4,013.98 IX. PENSIONS, PUBLIC PRINTING AND MISCELLANEOUS Analysis—IX la PENSIONS—CONFEDERATE VETERANS, REGULAR Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation $ 1,069,940.00 ' $ 1,069,940.00 Analysis—IX lb PENSIONS—TOTALLY DISABLED SOLDIERS Statement of Disbursements Fiscal Year Ended June 30, 1926 Pensions $ 24 , 090 . 00 % 24,090.00 Analysis—IX Ic PENSIONS—INMATES SOLDIERS' HOME Statement of Disbursements Fiscal Year Ended June 30, 1926 Pensions $ 1,107.00 $ 1,107.00 Analysis—IX Id PENSION—JOHN A. SIMPSON Statement of Disbursements Fiscal Year Ended June 30, 1926 Pension $ 1,200.00 $ 1 , 200 . 00 Analysis—IX le PENSION—W. T. REAVES Statement of Disbursements Fiscal Year Ended June 30, 1926 Pension $ 900.00 $ 900.00 State Auditor's Report, 1926 Analysis—IX 2a, b, c PUBLIC PRINTING Statement of Disbursements Fiscal Year Ended June 30, 1926 Public printing (less paper) Public Printing Fund % 104,763.78 Paper and supplies purchased from Public Printing Fund 45,766.24 Total disbursements for public printing, supplies and paper stock $ 150 , 530 . 02 Personal service (janitor) $ 580 . 00 Drayage and express 494 . 01 Transferred to General, June 30th, 1926. Checks deposited by this Department for Revenue Department ^_- 9, 202 . 64 Total disbursements from Public Printing Fund including Legis-lative and Supreme Court printing 160 , 806 . 67 Paper stock on hand June 30, 1925 $ 71,756.19 Paper and supplies purchased F. 0. B. Raleigh 45,766.24 Total $ 117,522.43 Paper stock used by departments and institutions duringyear ." $ 40,931.35 Miscellaneous supplies 9, 804 . 92 Paper stock damaged by water (caused by leak in warehouse) 3,000.00 Paper stock and supplies on hand June 30, 1926 $ 63,786.16 Printing (including paper) charged to departments -and institutions direct $ 43, 168 . 56 Printing (including paper) charged to Public Print-ing Fund 130,463.98 Total $ 173,632.54 Analyses of Disbursements 69 DEPARTMENTS PAID FROM PUBLIC PRINTING FUND Detailed Analysis State Treasurer Secretary of State Corporation Commission Labor and Printing Child Welfare Auditor's office Board of Elections State Library Experiment Station Legislative Reference Attorney-General Vocational Education Insurance Department Conservation and Development Board of Health Adjutant General Charities and Public Welfare. _. Library Commission Historical Commission Superintendent of Public Instruction Executive Department Revenue Department Supreme Court Legislative Department Total $ Cost of Cost of Total Printing Stock Cost .$ 288.82 $ 58.36 $ 347 . 18 1,096.36 155.30 1,251.66 4,249.81 620.38 4,870.19 486.48 159.37 645.85 1,296.80 260.40 1,557.20 11,240.03 310.70 11,550.73 2,914.84 643.92 3,558.76 988.82 988.82 897.05 272.54 1,169.59 549.64 95.54 645 . 18 803.30 50.16 853.46 852 . 12 131.33 983.45 6,994.08 1,589.14 8,583.22 4,362.81 625.02 4,987.83 8,843.14 3,341.18 12,184.32 472.01 159.04 631.05 1,212.35 495.57 1,707.92 627.91 288.78 916.69 2,596.38 500.34 3,096.72 1 13,711.91 4,992.55 18,704.46 1,586.56 421.57 2,008.13 14,968.45 7,680.51 22,648.96 9,625.74 1,081.48 10,707.22 14,098 37 1,767.02 15,865.39 :$ 104,763.78 $ 25,700.20 $ 130,463.98 70 State Auditor's Report, 1926 DEPARTMENTS THAT PAY THEIR OWN BELLS N. C. College for Negroes, Durham Elizabeth City Normal School Civil Engineer and Land Survey.. Stonewall Jackson Training School State Hospital, Raleigh University of North Carolina Cullowhee Normal School Morrison Training School State College Orthopaedic Hospital Appalachian State Normal East Carolina Teachers' College A. and T. College State School for Deaf and Blind __ Cherokee Indian School Winston-Salem Teachers' College _ Fisheries Commission Fayetteville State Normal School. East Carolina Industrial Training School N. C. Sanatorium Agriculture Department Caswell Training School State Hospital, Goldsboro State School for Deaf, Morganton_ State School Facts State Home and Industrial School for Women N. C. Park Commission Confederate Women's Home N. C. College for Women Highway Commission Auto License Department Total Cost of Cost of Total Printing Stock Cost .$ 31.14 $ 4.53 $ 35.67 41.13 8.27 49.40 14.26 1.28 15.54 14.52 1.28 15.80 509.46 145.48 654.94 28.85 1,138.75 1,167.60 804.37 245.51 1,049 88 30.97 4.88 35.85 10,580.10 5,538.74 16,118.84 14.52 1.28 15.80 57.58 31.98 89.56 107.65 170.13 277.78 143.84 128.08 271.92 25.77 4.01 29.78 14.52 1.28 15.80 55.55 17.16 72.71 532.36 337.65 870.01 311.83 30.50 342.33 14.52 1.28 15.80 609.81 292.92 902.73 6,545.69 2,334.08 8,879.77 81.74 27.31 109.05 14.52 1.28 15.80 14.60 1.28 15.88 212.11 33.39 245.50 14.52 1.28 15.80 13.40 8.57 21.97 22.98 2.17 25.15 44.72 6.32 51.04 139.85 470.08 609.93 6,890.53 4,240.40 11,130.93 .$ 27,937.41 $ 15,231.15 $ 43,168.56 Analyses of Disbuksements 71 Analysis—IX 3 FREE EMPLOYMENT BUREAU BUREAU FOR THE DEAF Department of Labor and Printing Statement of Disbursements Fiscal Year Ended June 30, 1926 Personal Service : Executive salaries $ 4, 500 . 00 Clerical salaries 23,226.54 $ 27,726.54 Travel expense 2, 770 . 04 Incidental expense 582 . 56 Total $ 31,079.14 Analysis—IX 4a EMERGENCY LOAN FUND Statement op Disbursements Fiscal Year Ended June 30, 1926 To steam mains, sewer and water pipes, Supreme Com-t Building $ 3 , 669 . 44 % 3,669.44 North Carolina College for Women — Advance $ 47,500.00 47,500.00 Auto building accessorv fund—Advance _$ 10 , 000 . 00 • 10,000.00 Total $ 61,169.44 XI. INTEREST, DISCOUNT AND PREMIUMS Analysis—XI 1 INTEREST AND DISCOUNT Statement of Disbuksements Fiscal Year Ended Jujie 30, 1926 General Fund Bond Interest: On Public Improvement 4%% (Fish-eries Commission) $ 23,750.00 On General Fund bonds, 4 J^% 205 , 435 . 00 On bonds, various 4% 303,666.00 On bonds, funding 5% 224,425.00 On bonds, building 4%% 334,685.00 On bonds, building 5% 167,450.00 On bonds, building 4^% 299 , 880 . 00 $1,559,291.00 Highway Bond Interest: On bonds. Highway serial 5% $ 228,005.00 On bonds. Highway serial 4%% 179,288.75 On bonds, Highway serial 4}^% 2,390,611.50 2,797,905.25 Special School Building Bond Interest: On bonds, school building 4>i% $ 231,300.00 231,300.00 Interest on Floating Debt: On notes payable $ 654,249.08 Premiums on 4J^% institutional building bonds 4,622.38 658,871.46 Transfers : Transfer to special account to pay accrued interest '-_$ 320,510.00 320,510.00 Total % 5,567,877.71 XII. GENERAL NON-GOVERNMENTAL COSTS Analysis—XII la NOTES PAYABLE REDEEMED Statement of Disbursements Fiscal Year Elided June SO, 1926 General fund notes 121,650,000.00 Education and charitable institution notes 3, 000 , 000 . 00 Total $24,650,000.00 Analysis—XII lb REDEMPTION OF BONDS Statement of Disbursements Fiscal Year Ended June SO, 1926 4% educational and charitable institution bonds re-deemed $ 100,000.00 Old reconstruction bonds, 1879, redeemed 12, 346 . 00 Total $ 112,346.00 Analysis—XII Ic AMORTIZATION GENERAL FUND DEBIT BALANCE Statement of Disbursements Fiscal Year Elided June SO, 1926 Amortization general fund debt balance % 400,531.61 $ 400,531.61 Analysis—XII 2a SINKING FUND CONTRIBUTION Statement of Disbursements Fiscal Year Ended June SO, 1926 Transfer to sinking fund No. 5 __ $163,000.00 $ 1 63 , 000 . 00 Analysis—XII 2a SINKING FUND NO. 5 Statement of Disbursements Fiscal Year Ended June 30, 1926 Investments $ 209,249.06 $ 209,249.06 74 State Auditok's Repoet, 1926 Analysis—XII 2b HIGHWAY SINKING FUNDS Statement of Disbursements Fiscal Year Ended June 80, 4926 Highway No. 2 sinking fund investments $ 2,998,247.31 Highway No. 1 sinking fund investments 131, 635 . 15 Total $ 3,129,882.46 Analysis—XII 2c SPECIAL SCHOOL BUILDING SINKING FUNDS Statement of Disbursements Fiscal Year Ended June 30, 1926 Investments of sinking fund No. 3 $ 898,501.27 Investments of sinking fund No. 4 221,714.94 Total $ 1,120,216.21 Analysis—XII 3a REFUND INTEREST ON BANK BALANCE Statement of Disbursements Fiscal Year Ended June 30, 1926 Refund to'A. and E. State College ,__$ 181.71 181.71 Analysis—XII 3b REFUND—ADDITIONAL STATE TAXES Statement of Disbursements Fiscal Year Ended June 30, 1926 Refund $ 1.00 $ 1.00 Analysis—XII 3c BLTLDING AND LOAN TAX PAID TO CITIES AND COUNTIES Statement of Disbursements Fiscal Year Ended Jime 30, 1926 Transferred to special funds $ 17,417.70 $ 17,417.70 Analyses of Disbuesements FIRE LOSS Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer of insurance collected—Durham State Normal School $ 75 Analysis—XII 3d 75.48 75.48 Analysis—XII 3e GENEKALi FUND JUNE 30, 1923 Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Transfer to Credit Fiscal Year Ended June 30, 1926 Interest on General Fund Highway Notes % 15,592.50 Expense of Bond Sales 12,602.53 Pensions, June 15, 1925, Roll 91 , 157 . 50 Interest on Highway Notes 123 , 365 . 00 Interest on Special School Building Notes 93,750.00 Interest on Temporary Highway Bonds 10 , 066 . 50 Interest on Notes Payable General Fund 680.50 Agricultural and Technical Allotment Account in Current General Fund_- 22,214.99 North Carolina College for Negroes Allotment Account in Current Gen-eral Fund 3,324.42 Elizabeth City Normal Allotment Account in Cui-rent General Fund. 5,192.05 Elizabeth City Normal Allotment Account in the 1925 Permanent Improvement Account 2,500.00 School for Deaf, Morganton, Allot-ment Account in Current General Fund 1,274.10 Cherokee Normal Allotment Account in Current General Fund 1, 268 . 16 Repairs to Mansion Allotment Ac-count in 1925 Permanent Improve-ment Account 8, 066 . 02 Governor's Mansion and Grounds Allotment Account in Current Gen-eral Fund . 1,380.94 Fugitives from Justice Allotment Ac-count in Current General Fund 2,000.00 Caswell Training School Allotment Account in 1925 Permanent Im-provement Account 47,744.37 Agricultural Extension Allotment Ac-count in Current General Fund 1 , 45 1 . 26 Highwav Commission for Building Ann Lee Carter Road 2,684.20 General Assembly Deficiency Appro-priation in the Current General Fund 535 .91 Aycock Memorial Deficiencj' Appro-priation in the Current General Fund 553 .41 76 State Auditor's Report, 1926 Transfer to Credit C. F. & Y. V. R. R. Commission Defi-ciency Appropriation in the Current General Fund $ 290.49 Transfer to Credit Mothers' Aid Deficiency Appropria-tion in the Current General Fund _ _ 446 . 50 Transfer to Credit State Library Allotment Account in the Current General Fund 849 .51 Transfer to Credit Library Commission Allotment Ac-count in the Current General Fund- 733.24 Transfer to Credit Bank Examiners to offset amount in-advertently charged 400 . 00 Transfer to Credit Board of Health General Fund M. and L Balance reverted at 6-30-25 in error 16,160.99 Transfer to Credit Interest and Discount, General Fund to pay past due interest 9, 698 . 20 To pay Interest on $33,000.00 Caswell Training School, due 6-15-25 2,555.46 To refund overpayment, State Taxes 590 . 37 Total Disbursements $479,129.12 Analysis—XII 3f NOTES RECEIVABLE EMERGENCY LOAN FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer to special fund $ 57,835.00 $ 57,835.00 Analysis—XII 3g TO REIMBURSE GENERAL FUND FOR ADVANCE TO PERMANENT IMPROVEMENT ACCOUNT Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer to special fund $ 1,367,000.00 $ 1,367,000.00 XIII. FEDERAL, TRUST AND REVOLVING FUNDS Analysis—XIII la SMITH-LEVER FEDERAL FUNDS Statement of Disbursements Fiscal Year Elided June 30, 1926 Analysis—XIII Ibl 3IORRELL XELSOX—FEDERAL FUNDS Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer to A. and E. College for support $ 33 , 500 . 00 % 33,500.00 Analysis—XIII lb2 NEGRO A. AND T. COLLEGE — TRANSFER OP FEDERAL FUNDS Statement of Disbursements Fiscal Year Ended June 30, 1926 Federal funds transferred to A. and T. College $ 16,500.00 % 16,500.00 Analysis—XIII Ic HATCH-ADAMS—FEDERAL FUNDS Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer to A. and E. College $ 12,500.00 $ 12,500.00 78 State Auditor's Report, 1926 Analysis—XIII Id FOREST RESERVE FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Appropriation $ 6,954.37 $ 6,954.37 Analysis—XIII le STATE BOARD OF HEALTH Statement of Disbursements Fiscal Year Ended June 30, 1926 Bureau Maternity and Infancy— Federal: Personal Service: Executive salaries % 1,145.83 Professional and technical salaries. _ 8 , 389 . 05 Clerical salaries 1,517.50 $ 11,052.38 Supplies and Materials: Office supplies-.. $ 118.58 Drugs and medicine, silver nitrate.. 1 ,268 .78 1,387.36 Transportation and Communication: Hotel and meals $ 2,053.61 Railroad and other fares 527 . 19 Mileage allowance 2,086.05 Postage 225.50 Telegraph and telephone 118. 02 Express, drayage and freight 5. 72 5,016.09 Printing, Binding and Publicitv: Office forms, etc 1 $ 451.67 Printing bulletins and reports 1 , 595 . 58 Notices and advertisements 346 . 80 2,394.05 General expense $ 5. 40 5.40 Special Departmental: Maternity and Infancy—County units, Maternity and Infancy items, and clinics $ 17,743.82 17,743.82 Equipment : Office equipment $ 201.28 201.28 Total % 37,800.38 Analyses of Disbursements 79 Analysis—XIII 2a STATE AVAREHOUSE SYSTEM—SUPERVISION Statement of Disbuesements Fiscal Year Ended June 30, 1926 Personal Service: Clerical salaries $ 12,550.62 Skilled labor 11.25 Unskilled labor 10.00 $ 12,571.87 Supplies : Office supplies $ 109.48 109.48 Postage, Telephone, Express: Postage $ 435.00 Telephone and telegraph 39.59 Express and drayage 17.36 491.95 Travel Expense : Fares, hotel and meals $ 188.14 188.14 Printing, Binding, etc.: Office forms $ 630.88 630.88 Repairs : Repairs to equipment $ 7.50 7.50 General Expense: Miscellaneous expense $ 1,519.68 Leases 44.00 Transfer to principal account 10 , 000 . 00 11,563.68 Insurance and Bonding: Fire insurance $ 23.50 Premium, official bonds 816.66 840.16 Equipment: Office fm-niture and fixtures $ • 231.13 231.13 Total $ 26,634.79 Analysis—XIII 2b STATE WAREHOUSE SYSTEM—PRINCIPAL Statement of Disbursements Fiscal Year Ended June 30, 1926 Loans to warehouses $ 9, 000 . 00 Purchase of State bonds 31,145.25 Total % 40,145.25 so State Auditoe's Report, 1926 Analysis—XIII 3 DIVISION OF ENGINEERS AND LAND SURVEYORS Statement of Disbursements Fiscal Year Ended June SO,' 1926 Personal Service : Professional and technical salaries $ 55.00 Clerical salaries 1,695.36 Skilled labor 10.00 Per diem and expenses 548. 16 $ 2,308.52 Supplies and Materials: Office supplies $ 1,332.40 1,332.40 Postage, Telephone, Express: Postage $ 10.00 Telephone and telegraph 10. 94 Express, drayage and freight 29. 25 50 . 19 Travel Expense: Hotel and meals $ 101.70 Railroad and other fares 62. 30 164.00 Printing, Binding, etc.: Printing office forms $ 310.15 310.15 Insurance and Bonding: Premium on official bonds % 25. 00 25.00 Miscellaneous Obligations : Refunds $ 125.00 125.00 Total % 4,315.26 Analyses of Disbursements 81 Analysis—XIII 4 SPECIAL SCHOOIj BUILDING FUND (Act of 1923) Statement of Disbursements Fiscal Year Ended June 30, 1926 Loans to counties % 4,187,912.23 $ 4,187,912.23 Analysis—XIII , STATE LOAN FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Administration : Personal Service: Executive $ 3,750.00 Professional 2,833.27 Clerical 1,063.92 Per diem 58.31 $ 7,705.50 Travel: Hotel $ 656.90 Fares,.- 249.28 Auto mileage allowance- 1 , 684 . 60 2,590.78 ; Blue prints and plans- -$ 261.05 261.05 $ 10,557.33 Expense of Sale of Swamp Lands : Commission.s, Eric Norden 1,218.50 Loans to Counties: Notes dated June 20, 1925 $ 6,000.00 Notes dated 1925-1926 256 , 900 . 00 262,900.00 Rodman Scholarships $ 575.00 575.00 Total disbursements, year ending, June 30, 1926 $ 275 , 250 . 83 6—Part 1 82 State Auditor's Repoet, 1926 Analysis—XIII 6 STATE BOARD OF CHARITIES AND PUBLIC WELFARE—^LAURA SPELMAN-ROCKEFELLER MEMORIAL FUND Statement of Disbursements Fiscal Year Ended June 80, 1926 Professional and technical salaries % 7,500.00 Clerical salaries 1,817.00 $ 9,317.00 Office supplies % 52.16 Library supplies 3. 90 56.06 Postage $ 26.00 Telephone and telegrams 16.55 42.55 Hotel and meals $ 1,039.99 Railroad and other fares 767 . 90 Mileage allowance 1,318.75 3,126.64 Printing programs $ 16.01 Photos 3.00 19.01 Upkeep of motor vehicle $ 206 . 67 206.67 Rent of typewriter $ 15.00 Miscellaneous expense 30.70 45.70 .Office equipment $ 15.00 Library stock 1.50 16.50 Grand total I 12,830.13 Analyses of Disbursements 83 Analysis—XIII 7 STATE BOARD OF HEALTH—ROCKEFELIiER FUND Statement of Disbursements Fiscal Year Ended June SO, 1926 Personal Service: Professional and technical salaries % 275.00 Clerical salaries 2,212 Ab Unskilled labor 71.20 % 2,558.65 Supplies and Materials: Officesupplies % 20.81 Cleaning and household supplies 13.70 General supplies and materials 73.89 Coal 2.00 110.40 Equipment Institutional fiu'niture and furnish-ings $ 24.14 24.14 Transportation and Communication: Hotel and meals $ 47.21 Pi ailroad and other fares 25.20 Telegraph and telephone 28.84 Postage . 8.25 ' -. Express and freight 36. 09 , 145.59 Printing, Binding and Publicity: Office forms, blanks and printing % 20.00 Other publicity .75 20.75 . , , . Motor vehicle—Upkeep $ 73.32 73.32 Light, power and water S 16.20 16.20 General Expenses : Pent of buildings, offices and lands $ 96 .00 Miscellaneous expense 82. 42 178.42 Total $ 3,127.47 84 State Auditor's Report, 1926 Analysis—XIII 8 PUBLIC SCHOOL BUILDEVG FUND Statement of Disbursements Fiscal Year Ended June 30, 1926 Transfer to pay interest due on bonds $ 112,500.00 Transfer to pay interest due on notes -.-- 94,791.67 To refund advance expenses antici-pating bond sales 1, 653 . 50 To refund advance interest on note anticipating bond sales 479 . 45 Transfer to special school building sinking fund. No. 4 t - - - - - 324 , 886 . 83 Transfer to special school building sinking fund, No. 3 286,407.50 Reimbursing expense, public school building bond sale 6, 085 . 21 Transfer to sinking fund. No. 3 33 , 734 . 42 Transfer to sinking fund, No. 4 23 , 541 . 05 Retiring 3J^% special school build-ing notes 5,000,000.00 % 5,884,079.63 Notes payable redeemed $10 , 000 , 000 . 00 10,000,000.00 Total $15,884,079.63 State Atjditob's Repoet, 1926 mH CM 1— ISO M Oi P5 '^ c> w 00 w 5l-, <1 s o fe •« o oM fi~i <1 >i h-1 P ^ HM 00 ^ (^ ^ owK 00 oo •^ '^. CO CO g-g t^ 1-^ S fl •« 3 22 ^ (S^ rq CM Q «; : ; «» H o r^ CO o r^ o H« O Oi o lO CD CO o ^ ^ "Sts CO CO ^ ^ CD ira o (M t^ o t^ CD -M Oi tr^ Oi OS CO CO K 3 rl O O >o lO^ CV3 iro >a o h^ 00 ^ C3 »r> 'Tj^ (M CT o" t^ oo" o" 1< oo O CD (M o s m "^ Q 1^ lO " CO CM OS oc OJ o oa 1 CM t^ o O o 03 -^^ TO 1 o t^ t^ OO o CO 03—- lO O! C^ I^ i^s CD to oi ^ t^ £^ •^ -# CO S 13 c: o CJ CO OS c TO rt TO o ^ t^ fl 3 c^" lo" o" o" N ' 00 oo CO ^ CO o" o" ^Sfe cr o o U3 o CD >o t^ O ^ ^ -* ira C<1 I C^" CO i>r OJ l>5 >0 O t- O o t^ "to" <j^ 00 3 „ O 133 O] C3 rl o »o >a »o "S-d g-g. 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'"' > ><! >< Summary of Cash Receipts 87 i i i i i \ ', 11 9* i i i i i i i i i i ' ' i i ' ' i i i i 6% t^ 1 . $ 9,772,671,12 1,266,872.91 143,584.45 13,459.83 16,280.00 271,149.39 3,666,41 3,187.72 16.70 2,113.35 ^_ $ 535.91 290.49 19,502.25 ©6. ,1 . 1 , < 1 1 . J * 1 i ! 1 OS ^ 1 lO o I m- ' &% it !!!!!!! ; ©% 1 1 1 $ 9,772,671.12 1,266,872.91 143,584.45 13,459.83 16,280.00 271,149.39 3,666,41 3,187,72 16.70 2,113.35 OO o s 19,502.25 A — Major Taxes, Licenses, etc., for Gen-eral Purposes: 1. Revenue Department: a. Income tax inheritance sched-ule B and C tax (see analy-sis of General Fund revenue) b. Insurance Department: 1. Tax on receipts, licenses, fees. Building and Loan tax (see analysis of Gen-eral Fund revenue) c. Corporation Commission: 1. Bus tax 2. Insurance Department: a. Incendiary fire fund (unused balance) 3. Miscellaneous: a. Capital issues _ b. Interest on bank balances c. Interest on notes receivable, Emergency Loan fund d. State Board of Elections e. State Board of Accountancy, surplus f. Back taxes- ._. I. General Administration: 1. Legislative: Legislature _ C. F. and Y. V. Commission 2. Executive Department: a. Fees and seals State Auditor's Report, 1926 m -^ oo o; CM oo o O r~ £ 3 o s ftfL, s S — on o G C (D C 3 3 p. 5^c.^ G 3 h» o s s 5q ^ -rj^ — 3 E H 2 05 f3 32 -^ J o o o riS oj ^ ^ rzl rs > M c 9, K ^ 0^ C^ LLj a a a dj QJ 0^ C C C ="' >^„^c£p,3a):i; fcK S P^ S g is c ft c Q^ J r^ .; —t X 0^ .» C! ^ O -a M r-i Summary of Cash Receipts 89 cq ^ o lo o »ra 00 CC 00 r-T o lo rr i^- r^ •-H t^ O^ C<1 LO I^ 03 —I ^ --' o- ^ o '^ CO oo t- O lO ^ iO i~-> !>. -S W o W "3 c; c ft c 2 fS ;= Z S c •?; -r: i^ -^ -S _ 2 5( c! -w t. r: rt g-b o g O O ti " "' ci J3 " ffl .q <; c ^-< Cq CO **< e »o u P^ "3 a a Ti Tj < C3 :h .^-; c, p. tl 3 0. -! an o u <C < C3 -O Q ^ < H O CO S 0) O w rt B "^ M r// 2; o C/J U — IM M 90 State Auditor's Report, 1926 »H om 6 z; P (in 3 a $14,382,^422.05 40,114*164.20 300,000.00 298,980.25 25.00 10,000.00 OS oj a a 3 $ 336.59 446.50 10,614.82 7,176.41 23,887.71 H A< 3cH O Z; o <! o i o Special Fund Nonrevenue Receipts 2 0' ^ 1 01 0" General Fund Nonrevenue Receipts ^ <^ (M « ir^ in 00 ^ 00 :D -}^ so 00 5 S -H_ 2 0" r-T oT General Fund Refund of Expense CO CO C5 SO m —1 mm =3—! 3+e fc^g-3 c 3 > S Ofc, m £ P^rt ^ i c > b <l *- > cc c ccc . > 1 b S c: 0) ft M '[-< PQ > 4. Motor Vehicle Bureau: a. Expense of operating Motor 2 '3 3 .£ 2 '3 X! 3 03 t: £ £ 3 ,;: m > c ^ t > = s .= VI. Charities, Corrections and Wel-fare: 1. State Board of Charities and Piihlif Wplfnrp < ja c l|^ CO 3. Care and Education of Blind: a. N. C. School for Blind and C3 a P 1 "^ "o 1 . - 03 C dl a 1 3 1 a J 1 1 Summary of Cash Receipts 91 05 '-« b- (M CC lO QO O l>- -^ :?i CO 05 »o -* (M '-' iO ^ ^ CO TO .0 '^. ^t ^i ,-, CD ^ CM cc «:> 10 ^ -H !>- C4 CO QO CS I>- Oi 00 05 CO CO '^t' CSl ^ 10 O i— 1— o ^ 2 ^ ^ S ^ ^ - _ G =' '^ +^ H S E m M « 3 o o •Mc; oS^ W«'3^ o_g'ou ^.2^-S"§ •3 CO OQ CD |2;ogiaDa2 o « S 3 -3 3 C3 fL, s w ^; ^ « o 03 Xi K H w ^ 92 State Auditor's Report, 1926 o ^ lo ^ ^ 05 T-t ^2; W « 3 a; £ F-4 O QJ OJ R c GJ CI 3 3 a S 3 > o S'^ga O^fSrt ^ »o lO '-H .— s I t^ l-H ^ to -^^^ o >> e Is .t; iJ -2 -t3 O o3 ooO^-ooOOt^;Oo^^r-^,iM^ fl Z O 3C0 Sm l^p^ csDq.„0 o?. ^•2 F-cl XI O hJ ^ rt d X C/J i-I S^ Summary of Cash Receipts 93 -H cc -* o o -H O -2 T? "3 C". ^ " <u a sr f^ z 2 fi^ a O O O o OJ S O H :S Q H tf > £ • TJ gf^ P^ go tf o H O S?; =a £ "3 .tJ f;? .ti E^ C3 -a V* xf^ u t3 c "§ -0 Q o S O 5 C3 ' .2 M 3 3 3 3 II 3 — •-H (M 94 State Auditor's Report, 1926 ft c (S O ffi QzD I"? [3 -a l| fM CI) r^ OO oo o a> CO O O 05 (M CO $ 3,000,000.00 5,125,000.00 320,510.00 400,000.00 8,000.00 90.85 I"? C =1 6^ § CO 1 DO Pi H u O zo f! <; UD <! Hi o 1- § S £ o oo O 05 CO o o a^ gq JO o" t>^ ^ CO o" co" $ 3,000,000.00 5,125,000.00 320,510.00 400,000.00 8,000.00 90.85 0) 2 oo o o o" O H (3 0) fi 3 5 ft ef f^ ^ ^ ID m ' C 3 b. S ^ XI. Interest Discount and Ppemiums: — Continued 8. Received from Department of Education to pay interest on notes payable issued in antici- -a-ao 2 < '3 c -Q - "o - O !- -s ^ CO <s .2 fe- D-i d ft " >> s s'i i s "S 0) C s §^ 1' XII. Miscellaneous Nonrevenue Re-ceipts: 1 Nnt.ps nnvn.hlfi floated cc ec ga>c (- C E h- .4. > C i. c E a ^ ^_ ^ i c >- O i si 3 "*- c '3 a a! I-S '" a CO a m Q ao ^ r! ^ O !- S i < C ;- 5 c .. c '1 "5 E o £ cj !o it (£ CO Summary of Cash Receipts 95 c o cr. ^ CD -— o -H CO O i-H S I —t »o t- c S: o 3 J " ^ ^ -S ^' HH o3 HH CD 5 c5 £ -, < rt -^ -:: 1= c c o a ^ C £ 3 ^ j: " 3 " ^ 5 ^ ^ 3 S^ -a +j S S ^ c r« ^ -§ c -g a ^pi^ fe fe C3 W ^ C3 br < S """ =^' K fe IS _,!-, 1^ CC a -K o ^ a: Z 96 State Auditor's Report, 1926 m 3m K Oma T3 3 o-fc. 00 Qo" c33t3 « 25,826.94 25,120.00 5,340 00 258,532.03 10,067.20 3,127.47 127.11 5,000,000.00 502,400.00 393,523.28 4,490.00 10,000,000.00 5,000,000.00 6.03 O fa CD d c s fe» W* Eo Pi o zo i 1 o Special Fund Nonrevenue Receipts r O 'i "O 204,409.00 10,067.20 3,127.47 127.11 5,000,000.00 502,400.00 393,523.28 4,490.00 10,000,000 00 5,000,000.00 i General Fund Nonrevenue Receipts «^ General Fund Refund of Expense Snenial Fund Revenue Receipts CM o o s oo General Fund Revenue Receipts XIII. Federal, Trust and Revolving Funds' — Continued 2. State Warehouse System: a. Supervision _ _ b. Loans to warehouses 3 a rcl hJ c oj t~. CD cQ u CO z c 3 > a -a oo o w 'o a T3 O 3 m t > omc o J2 3 d 3 < 8. Special School Building Fund (Acts of 1925): a. Proceeds of bonds. VA'Vr. seriaL t: c § J2 C C a > p c e E 3 g fi 9. Special School Building Fund (Acts prior to 1925): a. Proceeds of notes c cU 1-1 o Summary of Cash Receipts Analysis—A la, lb, 2a, 3 GENERAL FUND REVENUE Ticelve Months Ended, June 30, 1926 Revenue Collections Gross Revenue Refunds Revenue Collections Net Department of Revenue: Income S 6,083,692.4.5 856,11.5.31 U204,796.70 1,628,066.66 1,111,009.96 120,192.02 15,478.58 20,192.35 143,584.45 S •28,935.33 12,656.01 11,134.87 2,350.04 178.60 S 6,054,757.12 843,4.59 30 Schedule "B" 1 193,661 83 Schedule "C" Insurance Department, tax on receipts 1,625,716.62 1,110,831.36 120,192.02 24.00 15,454 58 20,192.35 Bus taxes 1,149.52 3,000.00 142,434.93 3,000 00 S 11,183,128.48 $ 59,428.37 $ 11,123,700 11 Secretary of State: .? 14.123.91 263,536 14 3,006.77 >? S 14 1^3 94 Fees 2,428.94 261 107 20 Seals 3,006 77 1,800.00 1,800 00 Total, Secretary of State S 280,666.85 S 4,228.94 $ 278,437.91 Executive Department: Fee?. . _ - S 9,560.50 9,941.75 $ 2.50 5.00 $ 9 558 00 9 936 75 $ • 19,502.25 ? 7.50 $ 19 494 75 State Treasurer's Miscellaneous Revenue: S 500,000 00 60,000.00 16,280.00 13,459.83 428,515.5] 271,149,39 2,113.35 254,345.00 3.666.41 16.70 14,748.89 3,187.72 s S 500 000 00 60 000 00 Capital issues ' - - 16 280 00 Incendiarv Fire Fund surplus 13 J59 83 State Prison collections - 428 515 51 181.71 1.00 270 967 68 Back taxes ]i9 3,5 054 345 00 Int. notes rec. Emer. Loan Fund. _ .. __ 3 661 41 State Board of Accountancv surplus. 16 70 Indigent deaf mutes. 1924-25 14,748.89 00 State Board of Elections 3 187 '2 Total, State Treasurer's Jliscellaneous Revenue $ 1,567,482.80 S 14,931.60 % 1.552,,551 20 Total, General Fund Revenue .. S S S l"* 972 183 97 "Revenue Department cash in transit 6/30/25^ Never paid into State Treasury. It was later handled as a revenue refund. 7—Part 1 98 State Auditoe's Report, 1926 Analysis—II 3 AUTO THEFT FUND Statement of Receipts Fiscal Year Ended June 30, 1926 Title registration fees $ 175,895.50 $ 175,895.50 Analysis—II 4a GASOLINE INSPECTION—STATE DEPARTMENT OF AGRICULTURE Statement op Receipts Fiscal Year Ended June 30, 1926 Gasoline tax stamps $ 512,425.78 $ 5 12 , 425 . 78 Analysis—II 4b OIL INSPECTION—DEPARTMENT OF AGRICULTURE Statement of Receipts Fiscal Year Elided June 30, 1926 Oil tax stamps % 92,752.17 $ 92,752.17 SUMMAEY OF CaSH K.ECEIPTS 99 Analysis—III la DEPARTMENT OF AGRICULTURE Statement of receipts Fiscal Year Ended June 30, 1926 Fertilizer tax $242,635.60 Cotton-seed meal tax 30,075.33 Feedtax 58,499.11 Seed licenses 2,675.00 Condimental feed licenses 580 . 00 Serum. _.._ 15,328.10 Irregularities 404.50 Legume inoculation 930.95 Linseed oil tax 1,723.01 Bleached flour licenses 8,415.00 Bottling plant licenses 1,660.00 Chicken tests 1,218.98 Lime plant 4,008.25 Test farms 45,854.55 Land sold, Granville farm 670.00 Oil and gasoline divisions 3, 000 . 00 Ice cream licenses 1,410.00 Bakery licenses 1,010.00 Refunds 497.13 Seed tags 1,846.04 Division of Markets 11,936.98 Analyzing stomachs 300 . 00 Testing seed 16.25 Permit tags 443.60 Interest on deposits 1,517.56 % 436,655.94 Balance on hand first of fiscal vear 90,274.57 Total $ 526,930.51 100 State Auditoe's Report, 1926 Analysis—IV 1 STATE BOARD OF HEALTH Statement of Receipts Fiscal Year Ended June 30, 19$6 Administrative Bureau: International Health Board: Malaria countrol and countv health work I $ 14,150.00 Miscellaneous 857 . 31 $ 15,007.31 Bureau Engineering and Inspection Miscellaneous $ 645 . 00 645.00 Bureau Health Education: Miscellaneous $ 15 . 00 15.00 Bureau Maternity and Infancy: Unexpended 1924-25 appropriation_|; 16 , 160 . 99 16,160.99 Medical Inspection of Schools: Miscellaneous $ 2,333.84 2,333.84 Bureau Vital Statistics: Census $ 3 , 606 . 5 1 Miscellaneous 993 . 12 4,599.63 Total $ 38,761.77 Analysis—IV 2 STATE LABORATORY OF HYGIENE Statement op Receipts Fiscal Year Ended June 30, 1.926 Diphtheria antitoxin $ 4,110.08 Antirabic vaccine 8, 742 . 06 Water tax 9,535.23 Tissue examination 826 . 50 Tetanus antitoxin 3, 002 . 04 Urine analysis 194 . 00 Autogenous vaccine 446 . 97 Neo-Arsphenamine 5, 034 . 19 Supplies -_ 376.52 Toxin-antitoxin .80 Scarlet fever antitoxin 461. 70 Total $ 32,730.09 Summary of Cash Receipts 101 Analysis—V 1 COLLECTIONS FROM LICENSES AND GASOLINE TAX Statement of Receipts Fiscal Year Ended June 30, 1926 Proceeds from auto license tax $ 7,033,003.83 Proceeds from gasoline tax 7, 346 , 890 . 22 Sale of state cars 2,528.00 Total $14,382,422.05 Analysis^VII 2 STATE PUBLIC SCHOOL FUND Statement of Receipts Fiscal Year Ended June 30, 1926 Equalizing Fund: Refund $ 1,885.71 $ 1,885.71 Vocational Education: Refund $ 303.75 Part payment on salaries of evening home economics' teachers 1, 440 . 00 1,743.75 Division of School Organization and Civics : Film rentals and sale of old machinery-! 1 , 657 . 63 Sale of new machinery 4, 212. 16 5,869.79 Division of Certification and Finance: Licenses, business colleges $ 20. 00 20.00 Division of Administration: Refund $ 15.46 15.46 Total $ 9,534.71 102 State Auditoe's Report, 1926 Analysis—XII 15 GENERAL. FUND JUNE 30, 1925 Statement of Receipts Fiscal Year Ended June 30, 1926 Highway Commission reimbursing General Fund % 373,379.73 State's Prison reimbursing General Fund 54, 076 . 23 Appalachian Normal School deficit refund ^ 7, 862 . 00 North Carolina Deaf, Dumb and Blind Institute, refund, heating plant unused portion 3,041.66 Lake Waccamaw Dam, unexpended balance 1, 050 . 13 State's Prison refund unexpended balance 19 . 85 F. D. Grist, Commissioner, refund for abstracts 9,950.63 Reimbursing General Fund, June 30, 1925, for amount inadvertently allowed as deficiency at June 30, 1925-----. 1 -" 15,000.00 Indigent Pupils account 1924-25, credited as General Fund Revenue, this transaction to credit same to General Fund, June 30, 1925 14,748.89 Total . $ 479,129.12 PART TWO AUDIT REPORTS PAGE North Carolina State College of Agriculture and Engineering 2 North Carolina School for the Deaf 32 State Hospital at Raleigh 53 State Hospital at Morganton 70 State Hospital at Goldshoro 83 North Carolina Orthopcedic Hospital 97 Caswell Training School 109 Confederate Women's Home 119 State Home and Industrial School for Girls 127 Negro Agricultural and Technical College of North Carolina 139 Fisheries Commission 154 State Colored Normal School 165 North Carolina College for Negroes 170 Cherohee Indian Normal School 175 Winston-Salem Teachers College 180 Elizabeth City State Normal School 186 North Carolina School for the Blind and the Deaf 192 The State Prison : 203 North Carolina Soldiers Home 212 North Carolina Sanatorium for the Treatment of Tuberculosis 216 North Carolina College for Wom.en 228 Cidloivhee State N'ormal School 249 Stoneivall Jaclcson Manual Training and Industrial School 268 University of North Carolina, 278 Appalachian State Normal School 316 East Carolina Training School 329 Morrison Training School 336 East Carolina Teachers College 342 North Carolina State Highivay Commission 365 NORTH CAROLINA STATE COLLEGE OF AGRICULTURE AND ENGINEERING RALEIGH Exhibit A BALANCE SHEET Fiscal Year Ended June SO, 1926 Maintenance Fund: Bank balance, June 30, 1926 % 10,432.60 Due from self service activities 597 .75 Budget overdrafts forwarded 4,404 .76 $ 15,435.11 Building and Improvement Fund: Due from Maintenance Fund: Consisting of unexpended cash balances S 18,429.75 Due from State Treasurer: Balance, 1925 appropriation 154,047.69 June, 1926, voucher register (imprest) 9,441 .07 Total current assets S 181,918.51 Capital assets 4,751,986.63 4,933,905.14 Self Service Activities: Deficit Consisting of: Overdraft—Athletics -„ _. % 7,169.45 Balance, boarding department 6,571.70 597.75 Total $ 4,949,938.00 Maintenance Fund: Due building and improvement fund $ 18,429 .75 Current operating deficit, June 30, 1926 2,994.64 $ 15,435.11 Building and Improvement Fund: Surplus: Current % 181,918.51 Capital ____ 4,751,986.63 4,933,905.14 Self Service Activities: Due to maintenance fund 597.75 Total S 4,949,938,00 State College of Agriculture and Engineering Audit Exhibit B PER CAPITA COST OF INCOME AND OPERATIONS-MAINTENANCE FUND Fiscal Year Ended June 30, 1926 PER CAPITA COST OF SUPPORT Total Support Per Capita Cost State and Federal Support: State Federal S 7,500.00 Federal— Landscrip 33,500.00 S361.000.00 Student Support: Tuition $ 50,567.50 Lodging 47,266.25 Fees 47,310.55 Rehabilitation __ 3,661.21 Diplomas 1,015 00 Old accounts 2,002,04 Breakage and wastage 2,343.92 Total per capita cost of support. Cash balance, July 1, 1925 Overdrafts forwarded Current deficit, June 30, 1926 Transfers .95 4,404.76 2,994.64 3,875.00 Totals 8567,441.82 108.293 390.675 .003 3.094 2.103 2.721 398.596 COMPUTATION PER CAPITA Student Enrollment Regular term students 1,354. Short term students . - 11. Summer school _._ _ __ ._ __, _ _ _ __ _ _._ ._ _ _ 58.6 Total enrollment based on full year of 36 weeks 1,423.6 State Auditoe's Repokt, 1926 PER CAPITA COST OF INCOME AND OPERATIONS-MAINTENANCE FJJND—Continued PER CAPITA COST OF OPERATIONS Gross Cost Less Credits Net Cost Per Capita Cost Net Cost by Function: Office and administrative $137,287.47 29,687.57 6,609.28 43,622.64 31,832.03 445,408.13 $ 85,547.56 10,672.35 6,131.00 2,998.05 3,309.24 53,189.21 $ 51,739.91 19,015.22 478.28 40,624.59 28,522.79 392,218.92 $ 36.344 13 357 Medical and surgical .337 28 536 20.035 Instruct! onal 275.512 Total per capita cost of operation 1694,447.12 1161,847.41 «532.599.71 34,742.11 100.00 $ 374,121 Transfers 24 .400 .075 Totals 5567,441.82 $ 398 .596 Schedule A-1 TREASURER'S BANK RECONCILIATION-COLLEGE FUND Fiscal Year Ended June 30, 1926 Wachovia Bank and Trust Company, Raleigh, N. C Bala Add L^ss: R .'Rn-9fi % 24 914 47 eposit in trans'+ R-sn '^R 53,821 69 S 78,736.16 Checks outstanding: Less: Checks outstanding: Number Amount Number Amount 48193 s 100.00 65100 -.$ 45.00 57371 81.25 7.29 200.00 65113 15.00 64880 65118 50.00 64995 65120 25.00 64996 75.00 65121 -.-. 25.00 65003 180.00 65129 - 250.00 65005 . _ 180.00 65140 333.34 65008 22.50 65141 355.49 65010 350 .00 65143 5.00 65011 333.34 65156 75.15 65013 216.68 65165 48.00 65030 200.00 65167 5.05 65031 280.00 65189 88.16 65047 200.00 65203 191.00 65052 75 .00 300.00 65208 25.00 65071 65210 10.00 65074 200.
Object Description
Description
Title | Annual report of the state auditor of North Carolina for the fiscal year ended... |
Other Title | NC auditor's report. |
Creator | North Carolina. |
Date | 1925; 1926 |
Subjects |
Finance, Public--North Carolina--Periodicals North Carolina--Appropriations and expenditures--Periodicals North Carolina. Office of the State Auditor Taxation--North Carolina |
Place | North Carolina, United States |
Time Period | (1900-1929) North Carolina's industrial revolution and World War One |
Publisher | Raleigh, N.C. :State Auditor,[1923?-1955?] |
Agency-Current | North Carolina Office of the State Auditor |
Rights | State Document see http://digital.ncdcr.gov/u?/p249901coll22,63754; |
Physical Characteristics | 33 v. ;24 cm. |
Collection | Health Sciences Library. University of North Carolina at Chapel Hill |
Type | text |
Language | English |
Format |
Annual reports Periodicals |
Digital Characteristics-A | 26626 KB; 540 p. |
Digital Collection |
Ensuring Democracy through Digital Access, a North Carolina LSTA-funded grant project North Carolina Digital State Documents Collection |
Digital Format | application/pdf |
Title Replaced By | North Carolina. Department of State Auditor..Annual report of the state auditor of North Carolina on the audit of the accounts of the state treasurer and state disbursing officer for the fiscal year ended... |
Title Replaces | North Carolina. Department of State Auditor..Annual report of the auditor of the state North Carolina for the fiscal year ending... |
Audience | All |
Pres File Name-M | pubs_edp_annualreportauditor1926.pdf |
Pres Local File Path-M | \Preservation_content\StatePubs\pubs_edp\images_master\ |
Full Text |
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^nibersiitp of iSortf) Carolina
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00032788519
1
I
This book may be kept out one month unless a recall
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Digitized by the Internet Archive
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http://www.archive.org/details/annualreportofst1926nort
ANNUAL REPORT
OF THE
STATE AUDITOR
OF
NORTH CAROLINA
FOR THE
FISCAL YEAR ENDED JUNE 30, 1926
BAXTER DURHAM, State Auditor
RALEIGH
RALEIGH
Bynum Printing Company
1926
LETTER OF TRANSMITTAL
THE STATE OF NORTH CAROLINA
DEPAETMEI^T OF THE STATE AUDITOE
To His Excellency, A. "W. McLeax,
Governor of XortJi Carolina.
Sir:—I have the honor to submit the annual report o£ the State
Auditor for the year ending June 30, 1926.
Respectfully submitted,
t ^o—
^
L*—» u3Xa«.w^
State Auditor.
Raleigh, North Carolina.
July 1, 1926.
0^
SUMMARY OF CONTENTS
Part I
Statement of Operatioiis during the Year and Cash Position of All
Funds at June 30, 1926
Charts Showing Governmental Costs from All Funds and How
Financed for the Fiscal Year Elided June 30, 1926
State Treasurer's Cash Account
Special Fund Balances
Short Term Indebtedness, all Funds
Long Term Indebtedness, State of North Carolina
Statements of Receipts and Dishursements
Recapitulation of all Disbursements
Summaries of Disbursements
Analyses of Disbursements
Recapitulation of Receipts •
.
Summaries of Receipts '
Analyses of Receipts
Part II ' •
Audit Reports of State Insitutions and of State Highway
Commission
Part III
Bonded Indebtedness of Counties
Bonded Indehtedness of Cities and Towns
^.
PART ONE
STATEMENT OF OPERATIONS DURING THE YEAR AND
CASH POSITION OF ALL FUNDS AT JUNE 30, 1926
CHARTS SHOWING GOVERNMENTAL COSTS FROM ALL
FUNDS AND HOW FINANCED FOR THE FISCAL YEAR
ENDED JUNE 30, 1926
STATE TREASURER'S CASH ACCOUNT
SPECIAL FUND BALANCES
SHORT TERM INDEBTEDNESS, ALL FUNDS
LONG TERM INDEBTEDNESS, STATE OF NORTH CAROLINA
STATEMENTS OF RECEIPTS AND DISBURSEMENTS
INDEX TO DISBURSEMENTS
Page
Adjutant General's Office 34
Agriculture, Department. Administration 41
Agriculture, Department, Gasoline Inspection 39
Agriculture, Department, Oil Inspection 38
Agriculture, Experimental Work 49
Amortization General Fund Debit Balance 73
Appalachian National Park Commission 66
Attorney-General's Office 26
Automobile Building, Expense Fund 26
Automobile License Bureau 24
Automobile Theft Bureau 37
Bank Balance, Refund Interest on 74
Bank Examinations. Corporation Commission 35
Bennett Place Memorial 66
Bills. Departments That Pay Their Own 70
Blind Students, State Aid 60
Bond Sale Expense 26
Bonds, Redemption of 73
Budget Bureau 22
Building and Loan Tax Paid to Cities and Counties 74
Buildings and Grounds—General 30
Buildings and Grounds—Heat, Light, etc 30
Capital Ice Company, State v 27
C. F. and T. V. R. R. Commission 20
Charities, State Board 57
Child Welfare Commission 59
Commission, R. R., C. F. and Y. V 20
Commissioner of Pardons 21
Confederate Cemetery 68
Confederate Museum 66
Conference, Judicial 28
Conservation and Development, Department of 49
Contribution, Sinking Fund 73
Corporation Commission—Administration 36
Corporation Commission—Bank Examinations 35
County Farm-life Schools 63
Debit Balance, Amortization General Fund 73
Debt Payments, Notes 73
Debt, State 4
Department of Conservation and Development 49
Departments Paid from Public Printing Fund 69
Departments That Pay Their Own Bills 70
Elections, State Board of 29
Emergency Judges, Judiciary 29
Emergency Loan Fund 71
Employment Bureau, State 71
X Index to Disbursements
Page
Engineers and Land Surveyors, Board of SO
Executive Department—Salaries and Ofiice Expense 20
Expense Fund. Automobile Building 26
Experimental Work, Agriculture 49
Fair. Negro State 4S
Farm-life Schools 63
Federal Aid, A. & E. College 77
Federal Aid, A. & T. College 77
Federal Aid, Forest Reserve 7S
Federal Aid, Hatch-Adams 77
Federal Aid, Smith-Lever 77
Federal Aid, State Board of Health 78
Fire Losses Recovered 75
Firemen's Relief Fund 40
Fisheries Commission Board 49
Forest Reserve Fund 78
Fugitives from Justice 60
Fund, Emergency Loan, Notes Receivable 76
Fund. General. June 30, 1925 75
Fund, Public School Building 84
Fund, Rockefeller—State Board of Health 83
Fund, Sinking No. 5 73
Fund, Special School Building (Act of 1925) 81
Fund, State Loan 81
Gasoline Inspection, Department of Agriculture 39
General Fund, June 30, 1925 75
Hatch-Adams Fund 77
Health. State Board of 50
Heat, Light, Power and Water 30
Highway Commission, Construction 56
Highway Commission, Maintenance 56
Highway Sinking Fund 74
Historical Commission 64
Indemnity, Tubercular Cattle 40
Indigent Deaf Mutes 59
Institutions. Summary 19
Insurance Department 36
Insurance, State Property 33
Interest, Funded Debt 72
Judges, Judiciary 28
Judicial Conference 28
Judiciary Emergency Judges 29
Judiciary Judges . 28
Judiciary Retired Judges 29
Judiciary Solicitors 29
Laboratory of Hygiene 54
Legislature, Expense 20
Index to Disbursements xi
Page
Library Commissiou 65
Library, State 64
Loau Fund, Emergency Tl
Mansion and Grounds, and Automobile 32
Moore's Creels; Battleground 66
Motliers' Aid 58
National Guard, Appropriation 34
National Guard, Emergency 35
Negro A. & T. College, Federal Aid 77
Negro State Fair 48
Notes Receivable Emergency Loau Fund 76
Oil Inspection, Department of Agriculture 38
Paid to Cities and Counties, Building and Loan Tax 74
Pardons, Commissioner of 21
Pension, John A. Simpson 67
Pension, W. T. Reaves 67
Pensions, Confederate Veterans, Regular 67
Pensions, Inmates Soldiers Home 67
Pensions, Totally Disabled 67
Permanent Improvement Account, to Reimburse General Fund for Ad-vance
to 76
Public Buildings and Grounds 30
Public Printing 68
Public Printing Fund, Departments Paid from 69
Public School Building Fund 84
Public School Fund 61
Reaves, W. T., Pension 67
Recapitulation of Disbursements 5
Refund Interest on Bank Balance , 74
Refunds, State Taxes 74
Rental of Offices 33
Repairs to Governor's Mansion 31
Retired Judges, Judiciary 29
Revenue Department 24
Salary and Wage Commission 21
Secretary of State, Office 27
Settling State Taxes 74
Simpson, John A., Pension 67
Sinking Fund Contribution 73
Sinking Fund, Highway 74
Sinking Fund No. 5 73
Sinking Fund, Special School Building 74
Smith-Lever Extension Fund 77
Solicitors, Fees 29
Solicitors, Judiciary 29
Special School Building Fund (Act of 1925) 81
Special School Building Sinking Fund 74
xii Index to Disbursements
Page
State Auditor, Administration 22
State Board of Charities 57
State Board of Charities, Laura Spelman-Rockefeller Memorial Fund 82
State Board of Education, Farm-life Schools 63
State Board of Education, P. S. Fund 61
State Board of Elections 29
State Board of Engineers and Land Surveyors 80
State Board of Health 50
State Board of Health—Rockefeller Fund 83
State V. Capital Ice Company 27
State Child Welfare Commission 59
State Debt , 4
State Fair Association 48
State Highway Commission, Construction 58
State Highway Commission, Maintenance 56
State Institutions, Summary 19
State Laboratory of Hygiene 54
State Library 64
State Loan Fund 81
State Public School Fund 61
State Standard Keeper 40
State Treasurer 23
State Warehouse System, Loans 79
State Warehouse System, Supervision 79
Superior Courts, Judges 28
Superior Courts, Solicitors 29
Supreme Court, Departmental 28
Supreme Court, Justices 28
Telephone, Central System 31
Tick Eradication 40
To Reimburse General Fund for Advance to Permanent Improvement
Account 76
Transportation, Fugitives 60
Tubercular Cattle, Indemnity 40
INDEX TO RECEIPTS
Page
Agriculture, Department of 99
Automobile License Bureau 101
Automobile Theft Fund Fees 98
Bank Examinations, Corporation Commission 89
Charities. State Board of 90
Department of Revenue—Automobile License Bureau 101
Dividends, State-owned Railroad Stock 97
Federal Funds 95
Fisheries Commission, fees, licenses, etc 89
Fund, General. June 30, 1925 102
Gasoline Inspection Tax, -Department of Agriculture 98
General Fund, June 30, 1925 102
Governor's Office, Fees, etc 97
Health. State Board of 100
Highway Commission, Maintenance 90
Insvirance Department 89
Interest, various 94. 95
Laboratory of Hygiene 100
Library Commission 92
Library. State 92
Literary Fund 96
Oil Inspection Tax. Department of Agriculture 98
Public School Fund 101
Recapitulation of Cash Receipts 86
Revenue Department 97
Secretary of State, Automobile Theft Fund 98
Secretary of State's Office 97
State Board of Charities 90
State Board of Health 100
State Laboratory of Hygiene 100
State Library 92
State Literary Fund 96
State Public School Fund 101
Summary of Cash Receipts 87
Warehouse, State System 96
ARRANGEMENT OF MATERIAL.
In order to show clearly the receipts and disbursements of each
spending agency or undertaking of the State, a functional rather
than alphabetical arrangement is used. The same arrangement serves
both receipts and disbursements, but for convenience, these are
presented separately, the disbursements preceding the receipts.
These agencies or undertakings are grouped under thirteen heads
or activities. The recapitulation is given first, followed by sum-maries
which in most cases are supported by detailed analyses. Each
summary contains a series of code numbers, one for every item ap-pearing
thereon, constituting a direct reference to the detail on the
individual analysis. In some instances, particularly with regard to
receipts, no supporting analyses appear, since the detail would con-sist
of but one item, and hence furnish no more information than
that shown in the summary.
The activities or heads under which the agencies or undertakings
are grouped are as follows:
I. General Administration.
II. Protection to Person and Property.
III. Development and Conservation of Natural Resources.
IV. Conservation of Health and Sanitation.
V. Highivays.
VI. Charities, Corrections and Welfare.
VII. Education.
VIII. ParlhS, Sites and Reservations.
IX. Pensions, Puhlic Printing and Miscellaneous.
X. Puhlic Service Enterprises.
XI. Interest, Discount and Premiums.
XII. General Non-Governmental Costs.'^
XIII. Federal, Trust and Revolving Funds.
DEFINITION OP TERMS
In presenting the statements of receipts and disbursements effort
has been made to avoid technical accounting terms. In some in-stances
this has been difficult, and in order to clear up possible am-biguity,
comments explanatory of captions used in the statements,
are given below.
Captions on Disbursement Statements
Current expense. Expenditures from the general fund for cur-rent
operations, i.e., maintenance costs.
Outlay from bond sales. Self-explanatory. Includes special funds
expended solely for additions and permanent improvements as op-posed
to current operations.
*Carried under Receipts as "Miscellaneous Non-revenue Receipts."
State Auditor's Report, 1926 xv
Refunds of General Fund Revenue Collected in Error. Self-explanatory.
General fund non-cost disbursements. These relate to disburse-ments
offset by corresponding non-revenue receipts and chargeable
to the general fund. For example, a department sells an automobile,
turns the proceeds back to the Treasurer to the credit of the general
fund, and then spends this money as a part of and in conjunction
with its regular appropriation.
Special fund non-cost disbursements. Same as above except that
the offsetting receipts are credited to a special fund instead of to the
general fund. For example, the Automobile License Bureau in 1923
turned over (disbursed) a balance of its own expense allowance
fund amounting to $600,000 to the credit of the Highway Fund. This
is neither an expense to the State when disbursed by the Automobile
License Bureau, nor a revenue when received by the Highway Com-mission.
Captions on Receipts Statements
General fund revenue receipts. Relate to collections and cash re-ceipts
turned in to the State Treasury to the credit of the general
fund, applicable to the current support of the State Government.
Licome taxes are an example of this class of receipts.
Special fund revenue receipts. Relate to receipts credited to a
special fund to be used for a special purpose as designated in the
law. Receipts from automobile licenses set aside for highway pur-poses
illustrate this type of receipts.
General fund refunds on expense. These refunds are in effect re-imbursements,
i.e., repayment to the State of moneys previously ex-pended
by it ; consequently, they cannot be classed as true revenues.
An example of this type of refund is moneys paid the State bj''
Listitutions to offset the State's expense for its audits of such
Institutions.
General fund non-revenue receipts. These are receipts applicable
to the general fund, but considered non-revenue producing, since
they are offset by corresponding disbursements. For example, should
the Library Commission be repaid by a county for a traveling
library loaned to and lost by the county, such moneys would be
classed as a general fund non-revenue receipt, the amount being an
offset against the cost of replacement rather than a revenue.
Special fund non-revenue receipts. These are identical with the
above except that such receipts are applicable to a special fund in-stead
of the general fund. Moneys from highway bonds is an
example of this class of non-revenue receipts. It is non-revenue by
reason of the fact that at some date these bonds must be paid for.
STATEMENT OF OPERATIONS DURING THE YEAR AND CASH
POSITION OF AUj funds AT JUNE 30, 1926
Operations of General Fund:
Net general fund overdraft, June 30, 1925 S 9,438,531.61
Charges to the general fund during the fiscal year:
Net expense disbursements 11,702,359.93
Total net charges $21,140,891.54
General fund note act to take up overdraft, June 30, 1925 , S 9,438,531 .61
Credits to the general fund during the fiscal year:
Net revenue receipts 12,972,183.97
Total net credits 22,410,715.58
Credit balance, June 30, 1926 I 1,269,824.04
Operations op Highway and Other Special Funds:
Cash balance, July 1, 1925 S 4,665,234.03
Receipts for the year 93,618,910.48
Balance and receipts $98,284,144.51
Warrant disbursements for the year 82,292,355.94
Credit balance, June 30, 1926 $15,991,788.57
Warrants Outstanding:
Issued prior to July, 1925 $ 2,346.85
Issued since July, 1925 649,444.27
Total warrants outstanding $. 651,791.12
Cash Position op All Funds:
General fund balance $ 1,269,824.04
Highway and other special fund balances 15,991,788*57
Warrants outstanding 651,791.12
Treasurer's cash on hand, June 30, 1926 $17,913,403.73
CHARTS SHOWING GOVERNMENTAL COST FROM ALL FUNDS AND HOW FINANCED
FOR THE FISCAL YEAR ENDED JUNE 30. 1926
WHERE THE STATES MONEY a\ME FROM
JULY I, 1925 — JUNE 30, 1926
STATE TREASURER'S CASH ACCOUNT
STATE OF NORTH CAROLINA
In Account With
B. R. Lact, State Theasurer
July 1, 1925 to June SO, 19S6
Charges to State Treasurer:
Cash on hand July 1, 1925 ----S 4,278,881.60
Deduct: Auditor's warrants outstanding June 30, 1925 390,335.62
i, 545. 98
Revenue Receipts:
General fund revenue...- 813,050,780,38
Less: Refunds of revenue 78,596.41
$12,972,183.97
Special funds revenue 16,045,111 .90
Total revenue receipts S 29,017,295 .
Nonrevenue Receipts:
General fund $14,753,218.73
Proceeds from debit balance notes 9,438,531 ,61
Special and Federal Funds:
From bonds sold $20,125,000.00
Other special and federal items 57,448,798.58
Total nonrevenue receipts 77,573,798.58
101,705,548.92
130,782,844.79
Charges to State Treasurer $ 134,671,390.77
Credits to State Treasurer:
Auditor's Disbursements Credits:
Expense Disbursements:
General fund expense $11,702,359.93
Special fund expenise 10,253,295.72
Total $ 21,955,655.65
Add: Institutional deficits paid after July 1, 1925, but charged to
general fund June 30 67,265.86
Matured bonds unpaid, transfer from general to special
fund 2,000.00
Reserve for Building & Loan tax, transfer from general
to special fund - 17 ,417 .70
$ 22,042,339.21
Deduct: Advances to general fund, transfer from
general to special fund $ 1,367,000.00
Notes receivable Emergency Loan Fund,
transfer from general to special fund 57,835.00
1 , 424 , 835 . 00
S; 20,617,504.21
1—Part 1
State Attditor's Report, 192(5
Credits to State Treasurer—Continued:
Non-Cost Disbursements:
General fund $24,819,967.31
Less: Expense refunds 66,748 58
$24,753,218.73
Special and Federal Funds:
Outlay from bond sales.. $17,863,124.80
Other and special federal funds 54,175,935.42
72,039,060.22
Total non-co.st disbursements $ 96,792,278.95
Total Auditor's disbursements credits % ^17, 409, 783. 16
Deduct: Auditor's warrants outstanding June 30, 1926... 651,791.12
Net credits to State Treasurer $ 116,757,992.04
Deduct: General fund cash in hands of Commissioner of Revenue at June 30,
1925, charged off 5.00
% 116,757,987.04
Cash in hands of State Treasurer per Auditor's books June 30, 1926 $ 17,913,403.73
SPECIAL FUND BALANCES
Year Ended June 30, 1926
Agricultural Department $ 95 , 787 . 69
Oil inspection fund 8,327.78
Gasoline inspecrion fund 13, 048 . 77
Auto theft fund 25,481.96
Auto building fund 76,315.25
Auto building accessory fund 10, 000 . 00
Audubon Society 524.21
Amortization debit balance 400,000.00
Buildings and improvements (Acts prior to 1925) 21, 556 . 07
Buildings and improvements (Acts of 1925) 1, 557 , 416 . 24
Bank Examiners 5, 157 . 5
1
Bus regular ion depository account 30, 805 . 00
Civil engin>^ers and land survevors 9,459 .58
Chowan River bridge building fund 300,000.00
Ehzabeth Citv Normal School 1,226.33
Federal Fund (Maternity and Infancy, Board of Health) 14 , 360 . 54
Federal Fund (Forest Reserve Fund) 1.16
Highway Department (Construction Fund) 4,175,980.00
Highway Department (Maintenance Fund) 5, 784 , 822 . 32
Interest and discount 1, 658 , 706 . 53
Insurance Department 95, 844 . 62
Land titles. Assurance of 1. 574 . 37
Matured bonds unpaid 8^000.00
Morrison Training School, depository account 100 . 07
Notes receivable—Emergency loan fund 1 ,441 .00
Permanent Improvements—Emergencv loan fund *61,169.44
State loan fund l...! 8,238.56
Sinking fund highway serial bonds account No. 1 54, 577 . 24
Sinking fund highway serial bonds accoimt No. 2 66,681.78
Sinking fund special school building bonds account No. 3 13, 483 . 76
Sinking fund special school building bonds account No. 4 150,865.08
Sinking fund educational and charitable bonds account No. 5 200,112.87
Special school building fund (Acts prior to 1925) 16,333.65
Special school building fund (Acts of 1925) 812,087.77
State warehouse svstem 21, 487 . 59
Rockefeller Memorial fund 378.89
General fund bond interest 320,160.00
Pensions, June 30, 1926 roll 92,390.00
Unclaimed bank dividends and deposits 225.82
$15,991,788.57
SHORT TERM INDEBTEDNESS
All Funds as of June 30, 1926
Special school building fund notes payable $ 5 , 000 , 000 . 00
Chowan River bridse building fund notes payable 300,000.00
Highway fund notes payable 15,000,000.00
Total short term indebtedness 1 .$20,300,000.00
*Overdraft.
LONG TERM INDEBTEDNESS
Year Ended June 30, 1926
BONDS
Description—Maturity Date Amount
General Fund: Outstanding
State Hospital, 4s:
Mature July 1, 1949 % 500,000.00
Refunding, 4s:
Mature July 1, 1950 3,430,000.00
Administrative Building, 4s:
Mature July 1, 1951 250,000.00
School for Feeble Minded, 4s:
Mature July 1, 1951 60,000.00
Refunding, 4s:
Mature January 1, 1953 550,000.00
Improvement, 4s:
Mature July 1, 1953 1,142,500.00
Educational and Charitable Institutions Improvement
(Serial) 4s:
Mature July 1, 1925 to July 1, 1936 1,276,500.00
Educational and Charitable Institutions, 4}^s:
Mature October 1, 1963 3,049,000.00
Caswell Training School, 4s:
Mature July 1, 1927 75,000 00
Training School for Girls and Women, 4s:
Mature July 1, 1927 25,000.00
Educational and Charitable Institutions, 6s:
Mature July 1, 1961 3,372,000.00
Educational and Charitable Institutions, 4J-2s:
Mature July 1, 1962 3,373,000.00
Educational and Charitable Institutions, 4}^s:
Mature October 1, 1963 7,100,000.00
Educational and Charitable Institutions, 43/^s:
Mature January 1, 1966 5,125,000.00
Public Improvement, 4J^s:
Mature October 1, 1963 500,000.00
State Funding, (Serial), 5s:
Mature February 1, 1937, 1942, 1947, 1952 4,500,000.00
834,328,000.00
General Fund Note Act:
Debit Balance Notes, 4)43:
Mature July 1, 1926 to 1935 $ 9,438,000.00
9,438,000.00
Special School Building Loan:
Special School Building (Serial), 4i.^s:
Mature January 1, 1927 to 1947 $ 5,000,000.00
Special School Building (Serial), 4i^s:
Mature January 1, 1931 to 1950 5,000,000.00
10,000,000.00
Highway:
Highway Construction (Serial), 4J^s:
Mature July 1, 1932 to July 1, 1962 $25,000,000.00
Highway Construction (Serial), 5s:
Mature July 1, 1931, 1941, 1951, 1961 4,552,600.00
Highway Construction (Serial), i^s'-
Mature January 1, 1933 to 1937 1,250,000.00
Highway Construction (Serial), 4J^s:
Mature January 1, 1938 to 1952 3,750,000.00
Highway Construction (Serial), 4}/^s:
Mature January 1, 1934 to 1964 25,000,000.00
Highway Construction (Serial), i}4s:
Mature January 1, 1936 to 1949.... 10,000,000.00
Temporary Highway Serial Bonds, 4J^s 447,000.00
69,999,600.00
Total long term indebtedness -.S 123,765,600.00
Recapitulation
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OCLC Number-Original | 5906736 |