ACCOUNTING DIVISION
Keeps central control of appropriation!
and ill other accounts except revolving
and suspense funds. Issues narrsnts
against the state treasurer for c-IbIim
against the above funds. Maintain
central control accounts for all state
activities and detail recounts for
secretary of State end Lfulrlaturt.
BOND COMMISSION
Governor, Treasurer.
SIAC Commissioner
invests Idle stste funds ft those
accruing to most funds In types of
securities designated by statute.
Gives bonds purchased to Treasury De
partment for administration, and col
lection of interest.
PWtCHAKING
Supervises the purchase of all supplies
except those noted above. Prepares
specifications, advertises for bids, &
awards bid to lowest bidder. Maintains
revolving fund for advance purchase of
supplies used by more than one depart
ment. May delegate to agencies power
to make small purchases. Supervises
central switchboard operation.
SECRETARY OF STATS
(Auditor of Public Accounts)
AUDITS DIVISION
Makes post-audits of political sub-divi
sions and all state departments' accounts
Recommends changes in accounting or pro
cedural systems based upon its post- -audits.
Advises with Department of Fi
nance and Administration on problems of
accpunting practice and approves basic
accounting system.
BUDGET DIVISION
Prepares biennial budget In accordance
with the governor's budgetary policies.
Recommends to the governor revisions in .
agency requests. Notifies agencies of
the amounts approved for expenditure by
the Legislature. Reviews fr approves nuar
terly allotments of funds. Reviews and
approves personnel changes involving the
expenditure of funds. Receives and repots
on the status of all accounts. Pre-examines
purchase requisitions.
PURCHASING SECTION
Purchases and stores al equipment and
supplies which can be procured more effec
tlvely and economically by a central
agency. Authorizes decentralization where
feasible. Maintains stocks of common-use
items In Portland and Salem. Administers
the acquisition, storage, and distribution
of federal surplus property for the Edu
catlonal Agency for Surplus Property.
Reorganization of Fiscal Department of State suggested by
legislative interim committee on government. Upper chart
shows distribution of fiscal departments at present. In lower
chart is shown the suggested state fiscal department, in
which a new department of finance and administration and
a department of revenue takes over functions now handled by
the secretary of state, budget department and state tax commission.
Little Hoover
(Continued from Pnge 1)
In another recommendation,
the committee suggests that all
present activities relating to
motor vehicle registration and
fee collections, now in the sec
retary of state's office, be trans
ferred to a single division of
the proposed department of rev
enue "in order to bring about
better coordination, greater con
venience to the public, and lower
administrative costs."
Treasurer Made Responsible
Auditing responsibilities of
the secretary of state, under the
committee's recommendations,
would be confined to the post
audit of state acounts, as now
carried on through the division
of audits of that office.
The state treasurer, under the
revised plan, would be assigned
direct responsibility for the cus
tody and investment of state
funds, with abolition of the state
bond commission and transfer to
the treasurer of the custodial and
Investment activities of the pres
ent bond commission.
The committee proposes that
the new department of revenue
be given power to administer
all major tax and revenue laws
and also recommends that the
administration of gift and in
heritance taxes, motor fuel taxes
and certain aspects of reforest
ation land fees also be transfer
red to this department.
Another important change
suggested by the committee
would confine activities of the
state emergency board to ad
ministration of emergency state
fundi. At present the board is
SECRETARY OF STATE
AUDITING DIVISION
Rflea clalma for legality, cupula
licit and account classification, and
approves for payient. Dissatisfied
claimants nay file claims with the
fcecretary of fit a it for presentation (
to the legislature.
BOARD OF CONTROL
Governor, Secretary
of Slate, Treasurer
SECRETARY
Board lets major contracts for equip
ment and supplies for all state activ
ities except alcoholic liquor and port
districts.' Vakes general fiscal regu
lations. Has power to prescribe
uniform system of accounts. Adminis
ters state restoration fund. Super
vises specified major building con
struction DIVISION
PROPERTY CONTROL
Maintains records on all nonexpendable
property held by state departments
except land and improvements thereon.
Supervises disposal and relief from
responsibility on obsolete and worn out
items of equipment.
GOVERNOR
DEPARTMENT OP FINANCE
AND ADMINISTRATION
SUPPLY AND SERVICE DIVISION
Procures all supplies and services for
state agencies which can be procured
more effectively by central procurement
processes. '
PRINTING SECTION
Operates state printing plant, mimeograph
and nultillth services. Provides techni
cal advice and assistance to budget divi
sion and departments. Controls the Print
ing and publication of reports and blank
forms.
empowered to review depart
ment budgets throughout the
biennium and either reduce or
increase such budgets.
55 Efficiency Steps
Supplementing reorganization
proposals the . committee also
made some 55 specific recom
mendations dealing with inter
nal procedures and organiza
tion which it believed were rffec
essary to bring about improved
and more efficient expenditure
control.
"In making the recommenda
tions," Wilhelm said, "the com
mittee, attempted to apply gen
erally accepted practices for ef
fective public administration.
"The committee was in no way
intending to reflect upon the
work of the present state offi
cials or employes. Present de
ficiencies, the .committee mem
bers felt, were due primarily to
organizational and legal com
plexities and accelerated growth
of state agencies in recent years,
rather than to officers assigned
to administer the various laws."
Wilhelm said that In all cases
the committee has received the
fullest cooperation from those
in state government called upon
for assistance.
Johnson Prepares Report
The committee, in addition to
Wilhelm, is composed of Presi
dent of the Senate William
Walsh, Senator Philip Hitchcock
of Klamath Falls and Senator
Angus of Junction City; Speaker
of the House Frank Van Dyke of
Medford; and Representative
Paul Geddes of Roseburg and
Charles McCullouch of Baker.
The report itself, was written
by Robert R. Johnson, admin
istrator of the state civil service
OREGON'S PRESENT ORGANIZATION FOR INTERNAL FISCAL MANAGEMENT
DIVISION I
AID ITS
Makes post audits and special audits
of depart rent accounts. Recouends
changes In accounting systems. In
stalls lap roved accounting and proce
dure systens on request. Gives adi
so ry assistance on accounting problems
Audits records of political sub-divisions,
conducts motor fuel tax audits.
STATE PRINTING BOARD
STATE PRINTER
Operates a state printing plant for
publishing papers, reports, etc. of
state agencies. Agencies outside
Marlon County nay contract printing
privstely. If loer bid is received.
Maintains central office supply
stoireroom.
DIVISION
PROPOSED ORGANIZATION FOR INTERNAL FISCAL MANAGEMENT
TRANSPORTATION
Operates central motor pool to serve stati
agencies in Marion and Multnomah Counties.
Maintains central mail, messenger, and
switchboard facilities in Marion and Mult
nomah Counties.
department, who was loaned to
the committee to carry on re
search work.
An advisory committee con
sisting of Professors Eldon John
son, E. S. Wengert and Herman
Kehrli of the University of Ore
gon, J. M. Swarthout, Oregon
State college, Freeman Holmer,
Willamette university, and Char
les McKinley of Reed college,
assisted the committee.
A subsequent report dealing
with questions of general state
organization within the execu
tive branch will be completed
I. www ,,r'A
GOVERNOR
Prepares biennial executive budget;
reviews expenditure requests, controls
expenditures through quarterly allot
ment systen. Advises emergency board
on deficiencies created by over-spend
ing of budsets. Makes periodic surveys
of operational costs. Approves salary
ranees.
STATE LAND BOARD
CLERK
Manages state school lands, certain
trust funds, and world ar I veterans'
hnme loan program. Disburses- funds
obtained to schools and pays princi
pal and interest on outstanding bonds.
EDUCATIONAL AGENCY
FOR SURPLUS PROPERTY
Contains federal surplus property for
public educational agencies, non-profit
private schools, and state agencies.
Maintains a stock
for the Purchasing
Control.
STATE TREASURER
Custodian of state funds. Makes reportG
on all funds in his custody, selects
State depositories. Pays warrants drawn
for claims against the state. Invests
funds of the state as prescribed by law.
Has custody of state lands.
ACCOUNTING DIVISION
Prescribes accounting system subject to
approval of Auditor of Public Accounts.
Maintains central accounting records for
certain agencies and prescribes account
record keeping and reporting by others.
Devises and Installs improved accounting
and cost systems. Provides fiscal re
porting methods. Issues warrants for
payment of claims or prescribes condi
tions under which departments may issue
warrants.
AND COMMUNICATIONS SECTION
Weekly Earnings
In Oregon Decrease
Weekly earnings of Oregon's
production workers declined in
October for the first time this
year, the state unemployment
compensation commission said
today.
The average paycheck in Octo-
and released in the near future,
it was announced.
Kentucty's
Favorite
STRAIGHT
Bourbon !
Every Ounce a Man's Whisky f
THIS WHISKY IS 4 TEARS OLD M PROOF
EARLY TIMES DISTILLERY CO , LOUISVILLE 1, KY.
STATE TREASURER
Designates depositories for state
funds. Custodian of funds and rnsln
tains bank and fund records. Pays
clalas on warrants drawn against the
stste. collects Interest and princi
pal fin securities received froo bond
commission.
EMERGENCY BOARD
May Increase, revise, or diminish
budgets of either self-sustaining or
appropriation agencies between legis
lative sessions. Takes action against
agencies over-spending; their author
lzed budgets. Approves appropriations
from state building and higher educa
tion building funds. Administers
emergency appropriation fund.
of commonly used it ens
division. Board of
EMERGENCY BOARD
Administers emergency appropriation
fund.
MANAGEMENT RESEARCH DIVISION
Constantly reviews the organisation
structure, interdepartmental relationship!
and the methods of procedure of state
agencies and recommends Improvements
thereon. Makes reports to the governor
on the status of various programs and
indicates variation from established
norms. " Conducts special administrative
investigations at the direction of the
governor.
PROPERTY CONTROL SECTION
Supervises and audits department records
of nonexpendable property. Supervises
transfer and condemnation of nonexpendable
properties. Supervises central mainten
ance and repair services for office equlM
ment.
ber was $71.69, which was 96
cents below September. But it
was 10 percent more than in Oc
tober, 1949.
Employes in printing and pub
lishing led the list with $79.52.
Plywood workers were next with
$79.32, while metal and sawmill
workers were next with $76.
FOR YOUR CONVENIENCE
11
Shop 10 A.M. to 9 P.M.
Daily Thru Dec. 22nd
STORE CLOSES SAT.
DEC. 23 AT 6 P.M.
Mail Peak Here
AM, 600,000
Cancellations at the Salem
post office have topped the 1,
600,000 mark during the current
Christmas rush, reports Post
master Albert C. Gragg.
The 150,000 pieces of mail
that went through the motor
driven cancellation machines
Wednesday brought the total to
1,624,000 or 103,800 more than
for a similar date a year ago.
Wednesday's cancel lations
were 29,445 more than for the
single day In 1949.
Although the volume of in
coming mail has picked up daily,
Gragg reports that the force has
been able to keep on top of the
situation and everything receiv
ed has been delivered except
'such parcels that were returned
to the office when residents
were not at home.
Some damaged packages, due
to poor wrapping, have been re
ceived but the situation is no
worse than usual.
People have been asked to call
'or parcels that have been re
turned to the post office as
quickly as possible, bringing the
slips left by the delivery men for
identification. The general deliv
ery window will be kept open
until 6 p.m. Saturday and from
2 to 5 p.m. Sunday for the han
dling of returned parcels. How
ever, it will not be possible for
people to pick up COD or regis
tered letters or packages after
noon Saturday or at any time
Sunday or Monday,
Clark Made
Drill Master
Capt. P. L. Clark of the east
side fire station officially be
came drillmaster for the Salem
fire department Wednesday
when a recommendation by
Chief W. P. Roble was approved
by the civil service commission.
Captain Clark succeeds i.lls-
woth L. Smith who was elevated
to the post of assistant depart
ment chief. Smith has so acted
for several months. The position
is newly-created, and Smith was
the only applicant, having pass
ed the examination with an al
most perfect grade.
Also on recommendation of
the chief, Robert Mobley was
advanced to a regular captaincy
and John Stettler, Jr., to pro tern
captain.
Five captains, on the basis or
test grades, were certified as
eligible for battalion chiefs,, but
there are now no vacancies in
those positions. They were, in
order of rating, P. L. Clark, Paul
Phillips, Peter McCaffery, James
P. Hall and John Stettler.
As a result of recent examina
tions five men qualified for or
dinary firemen, and appoint
ments will be available when va
cancies occur. They are Dick L.
Craven, Harold L. Maynard, W
S. Iverson, Melvin Hagedorn
and Robert A. Canfield.
The resignation in good stand
ing of Fireman Myron F. Nel
son' was accepted, effective Fe
bruary 1.
For the present no change will
be made in the city civil service
rule that firemen and policemen
shall not have other employment
during hours when they are off
duty. Should the war situation
later make a change practical It
will be considered.
That was the decision Wednes
day of the civil service commis
sion when a representative of the
firemen suggested that the com
mission relent on the ruling.
Also there was discussion
about policy to protect the seni
ority and rating of firemen and
policemen who may be called to
service with the armed forces.
Firemen and policemen are the
only city employes under civil
service.
Capital Journal, Salem, Oregon,
DEATHS
Georga R. llirdT
George R. Hardy, at the reaidenM at
3955 Sllverton road. December 30 at the
age of 52 year. Survived by wire, Mr.
fcula Hardy or Sa em: daughter. Mr..
Jeaale Ortner of Forumttti. Ark.: aon.
Robert Pickerel of Salem: and parenta,
r. and Mrs. R, M. Pickerel of Pueblo.
Colorado. Member of Pacific Lodge No.
50 AF Be AM. Service will be held at the
Clough-Barrtck chapel Saturday, Decem
ber 33 at 1:30 p.m. with Rev. Dudley
Strain officiating. Rltuala In aervlcea by
raciuo Lodge No. 50, AF oc AM.
Willie A. Free
Wlllla A. Free. late resident of Btayton.
at a local hospital. December 18. Survived
by four alatcra, Mra. Nellie Marriage, Hllla
dnle, Wla.; Mra. Clara Jonea, Barron, Wla.;
Mra. Nettle Davlea, Wrentham, Alberta,
Canada: and Mayme Dalley. Oakland.
Calif.; two brothers, Erleat c. Free of Sa
lem and Archie E. Free of crescent City,
Calif. Services will be held Friday. De
cember 33, at 3 p.m. at the vlrgll T.
Golden chapel with Rev. Beth R. Hunting
ton officiating.
William Henry McClaln
William Henry McClaln. late resident of
3530 Portland road, at a Portland hospital,
December 19. Survived by his wife, Mrs.
Vivian McClaln, Salem; a son. Pvt. Bryee
Henry McClaln. U. S. marines. Ban Diego.
Calif.; two sisters, Mrs. Arralea Curtis,
Creston. British Columbia. Canada, and
Mrs. Ben Tomlin. Payette. Idaho; and a
oroiner, Marvin McClaln. Salem. Services
will be held Friday. December 33, at 1:30
p.m. irom the Howe 1-Edwards Chanel with
Rev. James L. Wilson officiating. Con
cluding aervices at Belcrest Memorial park.
lama Aurora Spenea
Isma Aurora Spcnce. late res dent of
675, Lancaster drive, at a local hospital,
December 19, at the age of 49. Survived
by husband, Joseph Spence, Salem; six
daughters, Mrs. Robert Allen, Mrs, Dean
Hayes and Miss Barbara Spence. all of
Salem: Mrs. Robert w. Davis, Rockaway;
miss wanna Bpence, Arlington, Tex.; and
Mrs, Virginia Campbell, Denver, Colo.i a
son, Joseph R. spence, Jr., Salem; two
sisters, Mrs. Pauline Coyne, Merced, Calif.,
ana Mrs. Koxie uayneart, Hlndman, Ky.;
two brothers. Ted Perkins. Allock. Ky.. and
Clay Perkins, Huntington, W. Va.: mother,
Mrs. binnle Perkins. Allock. Ky.: and
eight grandchildren. Services will be held
Saturday, December 33, at 3 p.m. at the
evangelistic -raDernacle at park and Mar
ket streets under the direction of the
Howell-Edwards chapel with Rev. Walter
SPECIAL
for
CHRISTMAS
9 Year Old
GRAPE WINE
Also Walnuts and Filberts
Kappahn Winery
Portland Road
1 Mile North of Underpass
BETTER RESULTS
with LOWER COSTS
"After using Triangle Feed for two
years I find I get better results on
production and egg grades with
lower feed costs than on any other
feeds ever used."
GEO. A. BUTSCHKE
St, Relent, Oregon
Take the word of hundreds of prac
tical poultry raisers who have found
they can get better profits and save
money on feed costs with Triangle
specialized feeds.
New is Hie season your floek of layers needs Triangle
X-fra Igg Produeor tor greater egg production.
111 Irty I
yBPMJOW I
MacNAUGHTONS
6 Mie &tmebt
IMPORTED
Canadian
$95
$015
J Pint
Qt.
Yes. ..of all Canadian Whiskies,
MacNAUGHTON'S stands out!
Compart its lighter, smoother
quality its finer taste.
MacNAUGHTON'S can't be
duplicated. Its ever-increasing
popularity proves its incom
parable quality.
Jft &mufeet
Blended and Botlltl
mndtr tht tuptrtMon olA
CANADIAN Gotwnmint for
)OBN MttcNAUCHTON CO, U&
Monlmt, P. Q Canada
Canadian whisky, a mend, s.t u. s. proof
SCHINLCY IMPOIT CORPORATION, NEW YORK. N. Y.
Thursday, Dee. 21, 1950 q
Frederick officiatinc. Concluding rl
ices in we uujr view cemetery.
Nellie Loo ml i
Nellie Loom Is, late resident of Az
land, at a local hosnltal. December
at the age of 75 years. Shipment has bc
made to Ashland by the Howell-Edwar
cnapei lor services and Interment.
Dorm A. Dewey
Dora A. Dewey, at the residence at 14'
State street, December 20, at the age i
78 years. Survived by daughter, Mrs. Ja
sle A. Barham of Salem; a brother, Ai
thur Ferguson of Burlington, Iowa:
grandchildren: and six great grandchlldrr
Member of the Free Methodist churc
Services will be held from the Howel
Edwards chapel Saturday, December 21
at j p.m. witn concluding services at tl
I OOP cemetery.
Harry Carlton Walllnr
Harry Carlton Walling, at the resident!;
MHiKvm, AJcccmour 21, a. ine aisvt
of .73 years. Survived by wife, Blanc! A
Walling of Balem. Announcement of er4
ices later by Cloutrh-Barriclc company, f
OBITUARY
Anton Rents
Mt. Angel Anton Rentz, 89, died lat
Wednesday, Dec. 20, at a Portland he
pltal. Born October 10, 1862 In Hungar
he came to the U. B., settling in M'
Angel. In 1904 and remained ther n
his life. Survivors include five daugh
ters, Mrs. Magadalone Herrman, 8ai
Francisco; Mrs. Sabena Vachter, Sllverton
Mrs. Catherine Rue. Sllverton: Mrs. Ann
Graham, Troutdale. Wash., and Mrs. Sy!
vio novae 01 rortiand; three sons, St.
Phen Rent 1, Drain, Ore.; Carl Rentz
rrinevuie, and Anton Rentz. Salem: 2
grandchildren and 20 great grandchildren
Hecitation of the rosary will be hel
Thursday evening nt 8 o'clock at 8t
Marys catholic church n Mt. Antrell
Funeral services will be held At 8:15 a. ml
Friday at St. Mnry's with interment irl
me uaivary cemetery, Mt. Angel. Unge:
funeral home Is In charge of arrange
men is.
GIFT
SUGGESTIONS
SPORT
SHIRTS
Plaids, Plains, Wools,
Gabardines
$395 $695
Until Christmas
Opcto Evenings 'Till 9
S & N
CLOTHIERS
"Good Looking; Clothes Are
Not Expensive"
Herb Margffi, Mgr.
456 STATE ST.
1 4v
TRIANGLE MILLING CO.
PORTLAND, OREGON
Yow TRIANGLE Dealer
H ready to help you
Willamette Feed & Supply
D. A. White & Sons
ill
49,
iippi
70 H cgjTD.H0.il
iraBMHMigggggggggHga
MacNMJGHTONS
A BLEND
1 iLMd
WOOuCt 0 CUWOA J
4