CONTENTS OF APPENDIX. For convenience in referring to the tables in the Appendix, a brief synopsis will be given, indicating what may be found in certain divisions, classes or single tables. The tables are numbered from 1 to 319, consecutively, and are arranged in two general divisions. The first division-Tables No. 1 to 190, inclusiveis devoted to the current year's transactions and is subdivided into several classes, viz.: First-Tables No. 1, pages 2 and 3, to No. 12, pages 16 and 17, inclusive, treat principally of the receipts, disbursements, transfers and proper division of money in the treasury. Second-Tables No. 13, pages 18 and 19, to No. 28, page 23, inclusive, represent the transactions through the several General Ledger Funds. Third-Tables No. 29, pages 24 and 25, to No. 73, page 99, inclusive, are composed of classified miscellaneous auxiliary accounts. Fourth-Tables No. 74, pages 100 and 101, to No. 162, pages 242 and 243, inclusive, detail the transactions between the State and Counties. Fifth-Tables No. 163, pages 244 and 245, to No. 190, page 269, inclusive, exhibit the accounts of the various State institutions, as compiled from papers filed with the Auditor General, under Act 148, Laws of 1873. The second division-Tables 191 to 319, inclusive-is made up of various classes of tabular work in which the current year's work is combined with that of former years for the purpose of making comparative statements. "DAILY BUSINESS" BOOK. Table No. 1, pages 2 and 3, contain the year's transactions on a form of this book. This is essentially a book of balances, in which is shown, at the close of business each day, a balanced General Ledger, a balanced Appropriation Ledger, and a balanced Bond Register; also the condition of the TwoMillion-Loan Sinking Fund; also, the receipts to the several educational funds which are applicable to the expenses of the State Government, under Act 22, Laws of 1875; also, balance in the Treasury, with increase, or decrease, at different dates, and receipts and disbursements for different periods during the year; also, maximum and minimum balances, with dates; also, a division of the General Ledger balances into two parts. One partRevenue-represents the various balances belonging to the State as principal. The other part-non-Revenue-represents the various balances carried by the State as agent or trustee. The "Recapitulation" shows that of the $1,116,189.19 in the Treasury June 30, 1889, but $876,492.24 form any part of the State's Revenue, and that $17,461.25 of this amount is in the Sinking Fund and cannot be used for appropriations or ordinary expenses of State Government. The appropriations subject to call during the next six months amount to $857,560.82, thus leaving the margin for ordinary expenses of State Government small indeed. LEDGER BALANCES. The balance of the General Ledger accounts at the close of June 30, 1888, and June 30, 1889, the receipts to, and expenditures from, each fund, during 1889, and the transfers between funds for same period, with references to the fund tables, are given in Table No. 2, page 4. The balances of the Trust Funds, June 30, 1888, the debits and credits during the year, and the balances June 30, 1889, are shown in Table No. 2 A, page 5. The condition of accounts grouped in "Sundry Deposits Account," is shown in Table No. 2 B, page 5. TRANSFERS. Table No. 3, page 6, contains the transfers for the year. The notes attached to this table explain the transfers. THE CHANGES IN THE TREASURY BALANCE during and to the close of each month; receipts and expenditures to close of month; balances to close of month, with amount of, in bank, and amount of, in treasury, are stated in Table No. 4, page 7. USE OF THE MONEY RECEIVED THROUGH THE EDUCATIONAL FUNDS. Table No. 5, pages 8 and 9, shows the net receipts, by years, through the several educational funds; also the amounts which were transferred to the general and two-million-loan sinking funds, respectively. ANNUAL ANALYSIS. The receipts and disbursements for the year are stated in gross by funds, and the refundings and reimbursements deducted, leaving the net, which is separated into revenue and non-revenue, in Table No. 6, page 10. THE RECAPITULATION FROM THE DAILY BUSINESS BOOK is copied for the 15th and last days of each month during the year, giving the treasurer's balance aud its proper division. Against one division-revenue-stands a certain class of demands, viz.: the amount, if any, in twomillion-loan sinking fund and the unexpended portion of appropriations. The exact condition, for the days stated, is given in Table No. 7, page 11. THE RECEIPTS AND DISBURSEMENTS for each day in the year are given in Tables Nos. 8 and 9, pages 12 and 13. From July 1, 1888, to close of each day during the year in Tables Nos. 10 and 11, pages 14 and 15. THE BALANCES CHARGED STATE TREASURER at the close of each day's business, the daily increase or decrease, the maximum and minimum balances since the commencement and during the year; also the number of times in each month and during the year that the balance has increased or decreased, or the maximum or minimum changed, are shown in Table No. 12, pages 16 and 17. THE GENERAL LEDGER FUNDS consist of Tables No. 13, page 18, to No. 28, page 23 inclusive, and, as stated, exhibit the relations of the different funds with the State Treasury. But as all receipts and disbursements during the year are credited or charged to these funds, it is impossible to fully itemize in every fund table. Hence the arrangement by classes and references by numbers to sub-tables for details. GENERAL FUND, TABLE NO. 13, PAGES 18 AND 19. DISBURSEMENTS FURTHER CLASSIFIED. SALARIES OF PUBLIC OFFICERS amounted for the year to $54,742.31. The name of each officer, with salary per annum, amount paid, and time covered by payment; also undrawn balances at beginning and close of year; also salaries, payments, and balances, are stated in Table No. 29, pages 24 and 25. THE EXPENSES OF THE JUDICIAL DEPARTMENT for the year were $114,234.63. The number of the circuit, the name of each judge, the salary per annum, the amount paid each officer, and time covered by such payment, the balances due on salaries at the close of 1888 and 1889, and payments for sundry expenses are shown in Table No. 30, pages 26 and 27, and Table No. 30 A, page 28. APPROPRIATIONS PAID DURING THE YEAR through this fund amounted to $884,645.22. Table No. 44, pages 42, 43, 44 and 45, gives the amounts by Sections and Acts, and by Institutions, which were appropriated for the year or drawn during the year; the balances undrawn at commencement and close of year, and the amount of, belonging to the respective year's appropriations; the amounts charged out during the year, and references from sundry amounts to Table No. 44 A, pages 46, 47, 48 and 49, in which the items are given. MEMBERS OF BOARDS OF STATE INSTITUTIONS. There was paid for the above purposes under Sec. 5, Act 206, Laws of 1881, during the year, $13,182.78. The amount for each institution and person is given in Table No. 45, page 51. The same table details the COSTS OF SUITS paid during the year, which amounted to $4,634 04. The amount paid for CONVEYING CHILDREN TO STATE PUBLIC SCHOOL, REFORM SCHOOL, AND INDUSTRIAL HOME FOR GIRLS cost $5,181.90. SUPPORT OF INSANE cost the State $295,567.01, of which $90,355.36 was paid at the Eastern Asylum, $110,837.64 was paid at the Michigan Asylum, $69,687.68 was paid at the Northern Asylum, and $24,686.33 was paid at the Asylum for Insane Criminals, but $29,220.42 of this amount was paid for insane soldiers and insane criminals, and is not included in table No. 46. (See note following the table.) Table No. 46, pages 52, 53, 54, and 55, shows the amount of each of the last six mentioned items that was paid for the several counties, and the amount that was paid in State Tax by each county for the same purposes. CORONERS' FEES. During the year the State paid to coroners $3,221.81. Table No. 47, pages 56 and 57, gives the name of the coroner who held the inquest, the name of the county or public institution in which it was held, and the name of the party on whom it was held; also, the amount paid in each county, to each coroner, for each inquest, and the date of allowance by court or Board of State Auditors. NON-RESIDENT INSANE. Table No. 48, page 58, states the amount that was paid by the State for the support of non-resident insane persons, under Sec. 46, Act 103, Laws of 1879; also the name of the person and of the county from which such person was sent. EXTRA CLERKS. The total for this class of expenditures for the year is $103,912.21, as shown by Table No. 37, page 35, which gives the amount for each month and for each department; also references to the department tables, in which may be found the name of every clerk, and the amount paid each month and for the year. But $52,932.56 of the above is chargeable to " "Expense of Collecting Delinquent State Tax of 1882 and subsequent years" account, leaving the "Extra Clerks" account charged with $50,979.65, being all that is paid from the revenue of the State. AWARDS OF THE BOARD OF STATE AUDITORS. The allowances of the Board of State Auditors which were charged to this account during the year amounted to $152,994.82. The total of each class of expenditures, the amount of each class for each department, and total for each department are stated in Table No. 49, page 59. Postage on Journals.. State Prison-current expenses....... DISBURSEMENTS NOT FURTHER CLASSIFIED. The several amounts expended during the year and charged to this fund (exclusive of $317,123.01, disbursed in connection with tax business), without being further itemized, were for the following purposes, viz.: Legislature of 1889-Per diem... Mileage Incidentals.... Stationery.. School for Deaf-paid for counties Asylum for Insane Criminals-paid for counties State House of Correction-current expenses-State House of Correction and Prison, U. P.— current expenses-- $121,850 15 665 00 14,638 74 3,084 00 3,135 95 $148,503 54 $3,630 46 1,061 60 2,176 93 344 80 7,213 79 $48,000 00 1,000 00 28,000 00 77,000 00 |