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GENERAL REMARKS.

CREATING DEFICITS.

The committee feels it to be its duty to call attention to the pre7ailing custom among the institutions to create deficiencies in the appropriations made for them.

This custom is so general that the committee is of the opinion that in many instances the deficiency is the result of design on the part of institution managers.

Especially is this true in one instance where just prior to the appointment of this committee the managers of one institution without any authority whatever from any source took upon themselves the self-constituted authority to begin an improvement that will cost $5,000. The committee feels that such conduct merits its censure and condemnation.

INSURANCE.

There is no uniform rule among the institutions as to the insurance of the State's property. The committee finds that the sum of $13,436.08 was paid out for insurance in the last two years. The committee feels that there should be an established rule upon this subject. If a portion of the property is to be insured, why not insure all? Then the premiums on the insurance of all will be so large that the committee is inclined to the belief that the State can best carry its own risk. The committee finds that much of the insurance in force is carried in European and Canadian companies. The committee suggests that there are sufficient reliable companies in Indiana, and especially in the United States, for the insurance of State property.

ARCHITECTS' FEES.

For the two years ending October 31, 1900, the sum of $16,170.62 was paid for architects' fees.

The committee finds it to be a fact that at the institutions where the largest per cent. was paid for architects' fees the State received

the poorest and cheapest buildings in design and construction, and in an institution where $80,000 was spent for new buildings and no architect employed, the State received the best buildings in design and construction that were provided for in the appropriation of two years ago.

OFFICERS' SUBSISTENCE.

The committee entertains serious doubts as to the wisdom of the policy of providing subsistence for the heads of these institutions. It may be all right to provide quarters for them, but the committee feels that it would be better policy for the officers to provide their own subsistence. In case the State does provide for the subsistence there should be kept a separate account which will show with absolute accuracy the amount of all such expenses, and a separate account should be kept for each principal officer.

BOOKKEEPING.

There is no uniformity in the bookkeeping of the institutions. Some of them have very good systems, others have very poor systems, and some have practically none at all.

HEATING.

The heating problem is a serious question. An equal amount of space in some institutions costs ten times as much as in others. The committee feels that this problem, with proper investigation, can be solved and a great amount of money saved to the State. The committee suggests that a law providing for the appointment by the Governor of a commission with authority to establish a uniform system of bookkeeping in the State institutions, and to solve and put in operation the best and cheapest heating system, would be of great benefit to the State.

Respectfully submitted,

FREMONT GOODWINE,
SAMUEL R. ARTMAN,
JOHN H. JAMES,

Committee.

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