FINANCES.
How Managed.—The managers, or foremen, are required
to give written notice to the Superintendent of what is
needed by their respective departments; and if it meet with
his approval, the order is made from his office over his own
signature. When the goods come to hand the bill (after
rigid comparison with the original order and verification of
the figuring by the clerk) is sent to the manager or foreman.
He, on finding the goods to correspond with the bill, marks it
"correct," and returns it to the Superintendent, by whom it is
marked "approved," and passed on to the book-keeper, who
classifies, arranges and lists all the bills ready for examination
by the Judge of the County Court, to whom they are submitted
once a month by the Superintendent. All bills that
are marked "examined and allowed" by the Judge are then
returned to the book-keeper to be prepared for payment, and
to be properly posted in the books. The Judge grants a
draft on the Second Auditor of the State for the exact amount
required to pay the monthly claims, which sum is placed to
the credit of the Superintendent in one of the banks of deposit
in the county, and paid by his check to the respective
parties in person, their receipts being taken therefor and held
as vouchers to be exhibited with the books, orders and original
bills to the Board of Visitors at their regular quarterly
meetings. All claims against the school are paid directly to
the parties to whom they are due, and that only by a check
for the exact amount as certified by the court. No transfer of
a claim, either by order or by assignment (except by legal
process), is recognized by the Superintendent. Money due
the school for work or sales of any kind is paid only to the
book-keeper at his office, and by him credited to the proper
department, his receipt being taken therefor. This money is
deposited in bank from time to time during the month, and
the sum thereof deducted from the amount of the draft on
the Auditor for that month.
