Survey of Land-Grant Colleges and Universities, Volume 1 Page: 37
xxviii, 998 p. : tables, charts ; 23 cm.View a full description of this book.
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CONTROL AND ADMINISTRATION
fourth where he approves all vouchers covering State regulatory funds which
go to the college for its support. In one State the governor is chairman of
the State printing commission which controls the institutional print ng. Four
institutions must first receive the approval of the governor before any of the
members of their staffs are permitted to travel out of the State. The author-
ity of the governor in one State includes the issuance of deficiency warrants
upon State funds for expenditures made by the land-grant college, and in
another the governor is empowered to authorize replacement from State in-
surance funds of property damage by fire or tornado at the institution. The
State executive is a member of the board of investment of the permanent uni-
versity fund in one State; issues commissions for college officers in another;
appoints one-third of the board of visitors in a third; fills vacancies occurring
in the governing board between one general election and another in a fourth,
and controls the purchase of automobiles by the university in a fifth.
In addition to the powers exercised by the governor, the auditor
of State has been vested with considerable control over the financial
affairs of the land-grant institutions. The amount of his authority
varies in the different States, but reports indicate that it comprises
complete supervision of the revenues and disbursements of a number
of institutions.
There are six States where the State auditor is charged with the auditing
of all vouchers and the signing of all warrants covering every expenditure made
by the institutions. In another case all vouchers except those in payment of
labor must be submitted to the auditor for approval. The State auditor
executes warrants for the payment of all claims against State funds of 10
colleges and issues warrants to the institutional treasurers for State appro-
priations or mill-tax revenues in 8. Other specific powers over the land-
grant institutions have been conferred upon him. As a member of the budget
commission he participates in the preparation of the State budget estimates
for the support of the college in one State. The auditor is a member of the
State board of finance which has control of questions involving the use of
State appropriations in another State. He is vested with authority to super-
vise and determine the methods of accounting used by one college. According
to the reports, he makes annual audits of the books and accounts of 10 insti-
tutions; audits expenditures of State appropriations only of 1; audits specific
funds of 1; while in the case of another institution copies of all voucher
registers and receipt registers must be filed with the State auditor. This State
official is a member of the board of investment of the university fund and has
authority to lease unsold university lands of one land-grant institution.
Powers exercised by the State treasurer amount to virtual control
of the funds of a number of the colleges. The State treasurer is the
actual treasurer of six institutions. In these cases he is custodian of
all the moneys and has responsibility for their receipt and disburse-
ment, except in one instance where the local business officer handles
residence, dining halls, and athletic funds. In 15 other institutions
he receives current funds and pays all general bills on requisition
either from the institutional treasurer or on warrants issued by the
State auditor. Remittances are made monthly to him by some col-
leges while in others they are forwarded as collected. The State
treasurer handles only State funds in 3 States and his connection
with the land-grant institutions is limited to sending to the institu-
tional treasurers checks covering State appropriations or mill-tax
revenues in 10 others. As a member of the State budget commis-
sion, this State official exercises jurisdiction over the estimates for
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United States. Office of Education. Survey of Land-Grant Colleges and Universities, Volume 1, book, 1930; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc276271/m1/65/: accessed April 19, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.