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of ti)e
^nibersiitp of iSortf) Carolina
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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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<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
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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 !!!!!!!
;
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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
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t- O lO
^ iO
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W "3
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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
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c
ccc
. >
1 b
S
c:
0)
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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
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1— o
^ 2 ^ ^ S ^ ^ -
_ G =' '^ +^ H S E
m
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•3 CO OQ CD |2;ogiaDa2
o «
S 3 -3 3
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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
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£ • TJ
gf^
P^
go tf
o
H O S?;
=a
£ "3
.tJ f;? .ti E^
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-a
V* xf^
u
t3
c "§
-0
Q o S O 5 C3
'
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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.