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drafts on others. Good bookkeeping, however, requires that each appro

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The Executive Department covers a wide field and although the sum of $77,639.92 was overdrawn on the several branches of its work, the sum of $103,387.39 was unexpended by this Department and lapsed into the Contingent Fund. Also $66,139.94 of the above overdraft was returned to the towns and cities of the State for Soldiers' Pensions and Support of Paupers.

CLASS C-Payments under special resolves payable in 1923 for roads and State Park at Augusta; this money already has been refunded to Contingent Fund

State Highway Department,

State Park Commission (Augusta),

Total,

$74,800.00

1,000.00

$75,800.00

CLASS D-Payments in which Governor and Council have

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CLASS E-Payments from Contingent Fund where balances of unexpended appropriations lapsed into the Fund, but later were used to pay outstanding bills presented after books were closed June 30, 1922

The first column shows amount of unexpended appropriations lapsed into the Contingent Fund July 1, 1922. The second column shows amount of bills that came in subsequent to July 1, 1922, and which were paid from the Contingent Fund, as unexpended appropriations lapsed cannot be reinstated as appropriation items. The third column represents net overdrafts since July 1, 1922. The fourth column represents unexpended appropriations of the several Departments and Institutions since July 1, 1922, as listed therein.

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(Does not represent actual outlay, as all paid back.)

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