Daily Richmond Whig. [volume] (Richmond, Va.) 1828-1831, 1829-12-24

TOURTH AUDITORS REPOR'f~iN.t. ~
There now snciGsed accounts en- sSk.x, -
Auditors books undsr upwards of forty 49, -
propratlon. ,Many. = burSng oihceIe AttS kS4h !,
under of fifteen dintrent heads, wbtr
ly like ten fGseli scpaSa,e accounts B's' 90
person recely6g ysoncy- roIh tie NavtsSepsIinarl!
ask f5r thunder tbe pfspsr be~as. expend Ntpl
proper heads aud tcllSths Scounts .unl cs1te -
per kaadss-endhad no eTaIs.er ever hCse 6pae, n
when made, had they been reported tosE 9ide
the deficiency Immediately supplied, tIcye VA. shavt
been little or no iFreguhSy ii, the Eceou'ts OF cht
ticc of the Department, Encouraging and 7sacyg
similar irregularity anongssl its ifscar ef has
defeated the object of specific appropriafsss I'D n
0 When ns eOs Ssre e ensd for @esy
ofapproprlation which are exhausted iorlerESee u
taries have not hesitated to send them mdx y under
other heads This isa virtual transfer iros~ne ~
propriaion to another. aud violation of lavS |Nhe
the officers account for this money, It stapiScharSed
to them on the Auditors books under one hc9d, and
they obtain credit under another. The mone&hxS
in fact been applied to purposes other than ttsefor
which il was appropriated. But when another APP
preparation is obtained under the deficient head the
amount borrowed is refunded.-This is another vir
tuul transfer, and double violation OF law because
il is u transfer from one year 10 another.
When the Auditor and Comptroller have settled
account belonging to head of appropriation, which
is exhausted the practice has been, TO pay II by
advance out of another appropriation. This is also
palpa5!e evasion of the aw; the money applied TO
purposes for which 1t was not APPROPRIATED the
count never be closed on the books of this Office
unless Congress make another appropriations under
the deficient head and even then, it must come
out of another years Appropriation.
Millions Of money have been expended by the Navy
Department; cr purposes other than those for which
it was appropriated. The accounts unRdJused,
arising solely from these irregularities probably
brace more than million OF dollars. Many ofthem
are much creditor under one head debtor under
another; but the Auditor has power 70 transfer
the amounts, and close them. II is probable that
$4,000 would pay all that Is really due upon those
accounts, aud appropriation of that sum, with
power to make the necessary transfers, would fur
nish the means to close them. No talents or skill
can adjust them without the intcrpostion Of Con
-gress.
In every case, where transfer IS made from ere
appropriation to another, or where money has been
forwarded under one head to be expended under
other, when advance is made under head,
TO pay debt due under another, the Comptrollers
books do not represent truly the purposes 70. which
the money is expended For instance-an Agent
asks for $4,000 under PAY of the Navy It is sent
to him under provisions" it is intended be ap
piled and actually applied to Pay; yet, on the I'd
Comptrulcrs books, 1t is charged to Provisions and
under that head, is reported to Congress Hence,
there has not been for many years, correct report
male to Congress, OF the purposes 10 which the
Dey appropriated has been applied.
On recurrence to the Comptroliers Report for
1928, you will find the first column headed balances
of Appropriations the first day OF January 1925"
the second, appropriated 1925" the third, Re
payments IN 1885," these three added together form
the fourth headed Amount applicable to the service
of $780, the fifth is headed Amount drawn by re-
QUESTION from the Treasury, during the year 1925"
and this subtracted from the fourth forms the sixth
headed balances of appropriations on the 3lst of
December, 1929 The fist eolumu gives the
amount standing to TIC credit of each appropriation
the COmptroler's DO oks, the first day Of Jan
uary, 1928; but. as all transfers made during the
preceding year debed TO the appropriation from
which the money taken and credited to that in
aid of which the transe is made, those balances are
far from true representation of the actual state Of
u Of
the principal appropriations appear have been ex
hausted; vet some of them exhausted and had
borrowed large amounts from others The amounts
so borrowed, we're repaid out of the appropriations
for 1923. Before the expiration of that year some
OF the appropriations were again exhausted, and
sums Of money again borrowed from others. All
sums thus refunded and borrowed well as all sums
transferred from head OF appropriation to anoth-
or for the purpose ofadustng accounts are included
in the column Of 'Repayments" 1t is obvious that
none of these sums can at all increase the Amount
applicable 10 the service of The year 1926" vet they
arc al added in to make up the items o the columns
thus headed The bona nae repd ;;,-...s are small
in amount. OF the $3.50 9O9 %, under the head Of
"Repaymen;s in 1928" it is not believed that the
actual repaynents amount 10 $50 $50 The Report
therefore, represents that there upwards 81
100000 applicable to the service Of 1923, more
than actually were applicable
Indeed, the system of borrowing from one nppro-
priation to make uD deficiencies IN another is moth
ing more nor less than anticipating the appropriations
OF the next year For instance, pay ahoat" is de.
hceht 70 make up the deficiency mo Secretary Dor
rows $4,000 out Of Provjsions this & 900 is re-.
funded out Of tie sum appropriated for "Pay ahoat'
for the neg; year. Thus OOOo of the appropria
ton for "Pay aiont, in 1898, rs actually antcipa cd
and spent in 1897; and the amount applicable TO tn,
service Of 1928, is reduced in that sum. Yet, b,
representing the payment Of this debt repay
ment, the Comptrollcr's Report represents it in
creasing that amount.
The fifth column is not q true representation O
tho "Amount drawn from the Treasury. during thu
year 1929" be auso it includes all transfer requisi
tions, which take nothing from tho Treasury, bu
merely transpose the money FROM apprUprlo tic
to another In cases that column represent
the same sum Of money drawn from the Treusu
ry twice over. II is represented as drawn from th
Treasury by the rcqui5on which transfers d from
one appropriation to anothcr and it is represented
drawn again by the acquisitions which take Is. from
the latter appropriation and pay it our 90 public oil
GERS OF agents. Hence that colufau represents th
amounts drawn from the Treasury as much greatc
than they really are.
..D.