HOSPITAL BOARDS

Dominion, Volume 12, Issue 222, 13 June 1919, Page 3

HOSPITAL BOARDS

AND EPIDEMIC EXPENDITURE. ' The cujrent "Public Health Journal" says;— "The oxpenditure of hospital boards iu connection wityi the epidemic for which they are being reimbursed by the Department • should not be included in the income and expenditure account, but will, of course, be included iu the receipts and payments account. As regards this expenditure boards act only as the agents of tho Government, and therefore the position is entirely different from what would have been the case if. the board had hnd to bear the expenditure 'itself., Any money that tho board had spent before March 31 which had not by that date been recouped should appear in tho balance-sheet' as follows: Against the item- 'Sundry debtors' is entered the amount so paid, and cash having been reduced by that amount the balance-sheet will balance. In short, .all the necessary entries are completed by epidemic items in the cashbook being posted to ' Sundry debtors," which is in turn duly credited when the amount is received from the Government. This applies only.to expenditure for which a reimbursing voucher will be made; any expenditure incurred by the board itself for which it will not be reimbursed will, of course, appear in tho income and expenditure account under its pertinent heading: e.g., extra expenditure in connection with the permanent institutions,of the board will appear under tho maintenance cost of those institutions; relief given in the way of food, clothing, etc., will appear as 'relief.' Money received from relief .funds will appear' as 'donations' whero such money has been donated to the board for relief purposes. Where the money ihas been used in reduction of the 'expenditure by the Government it is, of course, not shown in the income and expenditure account, but simply goes to reduce the amount to be reimbursed by the. Government."