342 State Papers and Addresses

is also made for technical assistance for the Purchasing Bureau in the com-
pilation of specifications and with particular reference to the purchasing of
printing. A Chief of the Budget Bureau is also provided for according to law,
and the position of principal clerk is eliminated. The cost of these additional
positions is $7, 900. 00.

For fifteen years, the Department has operated a State Warehouse in Balti-
more City. This was done after a very careful investigation to establish the
desirability and economy of the storage of supplies. Most of the State Institu-
tions are located within trucking distance of Baltimore and, because of storage
facilities, it is possible for the Department to purchase commodities in large
quantities and to have one delivery made to the warehouse. This results in
the lowest possible cost. A revolving fund of $100, 000. 00 has been provided
out of which the Department pays for supplies. When institutions withdraw
supplies from the warehouse, the appropriate budget items in their appropria-
tions are charged with the cost of supplies withdrawn and the revolving fund
is credited. This is a very much simplified method of procedure as compared
with direct deliveries, which involve for payment the preparation of a voucher,
check, etc. Schedules are arranged so that institutions call for their supplies
at regular intervals and this has resulted in decreasing the inventories carried
at the various institutions and departments.

Altogether, the operation of the warehouse has proved economical, and
it is desired by the using authorities. It has also been demonstrated that be-
cause of the concentration of transportation companies in Baltimore, and the
highways leading thereto, that city is the logical place for the permanent
establishment of a State Warehouse. The Department now pays $4, 800. 00 per
year rent, which can be saved if the work were carried on in a State-owned
building. In order to establish this agency in a permanent home, I am recom-
mending in the Bond Issue an appropriation of $80, 000. 00 for the construction
of an office and warehouse building for the Department of Budget and Procure-
ment.

STATE AUDITOR

For this office an increase of $13, 835. 00 is recommended, the entire in-
crease to provide for the employment of six additional auditors, whose salaries
and travel will amount to the increase indicated. After careful investigation
and consideration, I have decided upon this substantial recommendation in order
that the Auditor can make his work current. When the present Auditor took
office, the work was more than two years behind and with the present force,
it is possible entirely to correct this condition, although considerable progress
has been made.

Obviously the value of a post audit decreases in proportion to the length
of time such audit occurs after the recording of the financial transactions. It
is my considered judgment that this increase is amply justified in order properly
to safeguard the funds of the State and to see that all revenues and disburse-
ments are correctly accounted for. I feel that the expenditures of public
funds are a public trust, and that both the Legislative and Executive Branches
of the Government are entitled to have adequate and prompt reviews made of