Constitutional Whig. [volume] (Richmond, Va.) 1824-1832, 1829-12-24

Auditors books under upwards of forty heads of a,-
proprut Many disbursing officers have accounts
under fifteen diff rent heads, which precise
y like ten or fifteen separate accounts. Did every
pc-son receiving money from the Navy Department
ask Tor at under the proper heads expend it under the
proper heads and render his accounts under the
per heads and had transfer ever been made, or
when made, had they been reported to Congress, and
the deficiency Immediately supplied, there would have
been little irregularity tho accounts of the
Department. But, the irregular and unlawful prac-
sce of the Department, encouraging and producing
similar irreguiarity among all its fiscal officers has
defeated the object OF specific appropriations aud
volved its accounts i'll almost neXtrcablc confusion.
w ben Agents have called for money under heads
ct appropriation which are exhausted, former Sec.e-
tares have not hesitated to send them money under
other heads. This is virtual transfer from one ap-
preparation To another, and violation of law. When
the officers account for this money, stands charged
TO them on the Auditors books, under one head and
they obtain credit under another. The money has,
IN fact, been applied purposes other than those for
which ii was appropriated. But when another ap-
preparation Is obtained under the deficient head the
amount borrowed is reiunded.-This is another viz
attranster, and double violation of law because
1t Is Il transfer from one year to another.
When the Auditor and Comptroller have settled an
account belonging to head Of appropriation which
is exhausted, the practice his BEEN pay it by an
advance out of another appropriation This is also a
paipa Ole evasion of the law the money applied 10
purposes for which it was not appropriated: tho nc
never be closed the books of this Office
unlees Congress make another appropriation, under
the deficient head and then, it must come
out OF another years appropriation.
Millions otinuney have been expended by the Navy
Department, for purposes other than those for which
1t was appropriated. The accounts now unsdus,od
arising solely from these irregularities, probably EN-
brace more than million of dollars. Many of them
are as much creditor under head as debtor under
another; but the Auditor has no power to transfer
the amounts, and close them. 1t is probable that
$4,000 would pay all that is really due upon those
accounts, nmd an appropriation of that sum- with
power to make the necessary transfers. would frr
nish the means to close them No talents or skin
ri, q
grcss
III every case, where transfer is made from one
appropriation to another where money has been
forwarded under head to be expcndcd under a,,-
other, or when advance is made under one head
to pay debt due under another, the Comptroller's
books do not represent truly the purposes for which
the money is expended For instance-un Agent
asks for S1O,0 900, under Pay of the Navv il is Sent
TO him under 'Provisions;' it is intended TO be- m
piled, and actually Is applied to Paw vet On the Cd
ComptrHliers books, 1t Is charged to Provisions and
under That head, Is reported to Congress. Hence,
there has not been for many years, correct report
ma lie 10 Congress- of the purposes to which the mo-
ney appropriated has been applied.
On recurrence to the Comptroers Report for
1923, you will find the first column headed ialuuces
OF Appropriations on the first day OF january 1925"
the second, appropriated IN 1885," the third RE
payments In 1885, these three added together form
the fourth headed Amount applicable to the service
OF 1899; the fifth is headed Amount drawn nv re-
QUESTION from the Treasury, during the year 1925"
and this subracted from the fourth forms the sixth
headed '8diances OF appropriations on the 3Ist OF
December, 1929. The first column eives tho
amount standing to tie credit of each appropriation
on the Comptrolef's books, the first day of Ian
uary, 1873; but as all transfers made durinn the
preceding year debted to the frnr,
which the IN ney was taken and credited to that IL,
aid of which the transfer is made, those balances are
lar from true representation of the actual state of
the several appropriations that time. Nome of
the principal appropriations appear to have been ex-
lausted; yet some of them exhausted and had
borrowed large amounts from others The amounts |
so borrowed, were repaid out of the appropriations
Tor 1873 Before the expirotO of that wear, some
of the appropriations were again exhausted and
Sums of money again borrowed from others an |
Sums thus refunded and borrowed well as all SUMS
Transferred from head OF appropriation to anoth
or for the purpose ofadusing accounts included
IN the column of 'Repayments." 1t is obvious that
zone ofthese sums can at all increase the Amount
applicable the service of the year 1885," vet they
all added in to make up the items the columns
thus headed. The bona fide repaynenls are small
N amount. Of the 1869 ,9O9 o. under the head Of
,'Repaymcn.s in 1925, it is not believed that the
actual rcpayments amount TO $50 OSp. The Report
$4,000 applicable to the service of 1928, more
than actually were 80 applicable.
Indeed, the system of borrowing from one apDso-
priation 10 make up deficiencies in another is moth
ing nor less than anticipating the appropriations
OF tile next year. For instance ''Puy ahoat" is de-
ficcnt; TO make up the deficiency the Secretary Dor
rows $40 900 out of PROVISIONS this $4,000 is re-
funded out Of the sum appropriated for "Pay afoat
for the next year. Thus $4,000 of the appropria
tion for PAY afoat, in 828 actually anticipa,ed
and spent in 1927; and the amount applicable to the
service of 1926 is reduced in that sum- Yet. bv
the payment Of this debt as rcpay
nent, the ComptroIlers Report represents it as in
creas sing that amount.
The fifth Column is not true representation of
the Amount drawn from the Treasury durinp The
year l829 be ause it includes all trauser rco,lisi-
lions, which take nothing from the Treasury, but
IN rely transpoSc the money from one appropriation
To another. In some cases that column represents
the same Of money as drawn froin the rreae,1
ry twice over 1t is represented drawn from tie
Treasury by the rcquistion which transfers il from
one appropriation TO another; aud it REPRESENTED as
drawn again by the acquisitions which take it from
the latter appropriation and pay it out to public Off
GERS or agents Hence that column represents the
mounts drawn from the Treasury Us much greater
than they really are.
The ..Balancgs Of nnnronriatinns ON thn alst Do.