Weekly national intelligencer. [volume] (Washington [D.C.]) 1841-1869, 1850-05-11

might point TO the complicated system OF keeping hs treasu
rynoe account As far back the establishment OF the
Home Department the debate upon the evils to be
died in the Treasury Department. mentioned the fact that
money collected sometimes did appear upon the Registers
books until months after and money received from customs
in year, often represented in the public accounts
the OF another year, owing to the delays entering
these amounts upon the Registers books The fault here
not believe in the officers who kept the books but
in the system Of accounts The evil understand, has
been remeded since to extent, by requiring weekly
statements from all the collectors important points But
Mr.. President do ao pretend to know what reforms
necessary would ,ot undertake to suggest them with my
limited knowledge and experience OF such subjects. be-
lieve, however, that know enough justify the opinion
that these matters require investigation by competent and inn
partial persons II to such board this that we might
look for reforms in system of public accounts with far
more reason than the heads Departments These gen.
emen may have high administrative talents they may be
well informed general politics and the great principles upon
which public hould be administered and yet have bu;
little knowledge Of accounts system, and but small
portion Of that special information which necessary to
able them understand what is necessary in order to reform
the evils and nsucences of existing methods Such oard
as this however, would the subject their study and would
be suggest supernen the necessary reforms
Nor sir this experiment without example in the history
of the world. similar intuition is 10 be found in France,
whose financial machinery not say whose financial sys-
tem) is perhaps the best IN tn world II is striking as TO
have attracted the attention AID invited extent the
imitation of her insuar neghb<s report this subject
made to the Lords Commissioners of the British Treasury,
bv John Bowring, in 1881 win be found be document
worthy the study Of all who take interest in such subecs
He says that NJ Latte assured Sm that the system
scarcely susceptible of ameloratE" Such, too his
own opnon and, proof of acoectness, he cited the
striking fact, that in the accounspf 1925 examined and
repoted on by the of accounts amounting aoge
ther to four hundred millions serng We annual transactions
of all the departments uoted and comEehendng every fact
of transfer debit and credit the only enpr detected did not
exceed l3s, 4l 35c. The accounts of 1929, which
have been audited former report WIS presented show
an error of amount of only 2sf s5c ahu eighteen shi
ogs sterling" This system, nearly perfect and complete,
owes its origin like many other admirable things in France,
to the creative genius aud love Of system Of thu Empe
ror He it was who commenced the reforms whh pro-
year after year, and reign after reign with much
skill and until the present machinery attained
the excellence which has challenged the admiration sfa who
have examined it, Dr. Bowrng enumerates the points upon
which he supposed the excellence Of the system depend
In the first place. the system Of bookkeeping by douby entry
introduced in all the pameas and 10 every branch Of
each of the partmenls. Next the public money, t.
ter from what source derived, required to be deposited in
the treasury This example the English followed in requir.
ing expenses Of the customs be paid into the
treasury and retained OF old by the Collecting DINERS
We TOO have copied the English example this subject;
but the French go further they require all money arising
from the sale of mateiie whether IN the
navy other department. TO be repaid into the treasury
third principles to which Dr. Bo~ring attaches great import
ance isis the separation the departments Of administration
from the departments Of paym nhe latter being appointed
by and accountable the treasury to whom the details
payment well its greater operations, are all referred
MI President this is feature which may we'll challenge ou
attention and which will be worthy OF study should we
ever e-organize Executive Departments Few things
would simplify SO much the details OF administration IN ou
such principle Of organization as this But
sir should digress from the inquiry before were
speculate upon this suhec return to the financial machu
cry Of which have been speaking shall not attempt wha
would be necessary connected wi the present lnqui
ry 10 anayze the whole system. Suffice it to that ont
and not tue least important of lis features court OF ac
counts whose functions the examination OF every public
account and the release of every pubic unctonay wiihir
the year after the period OF operation There had oeen II
/ T.. JasE Enmpf
ANTIQUITY but useless and Inefficient Napoleon, who saw
the valuable which it might be adapted remodellee
it, and gave judicial character He made the tenure
office for le and filled the places with intelligent and ell
Glen, men, and made the audit and evsal of this court
sary the release the receiver and payer OF the public mo
ney Count Moer who contributed largely to the con
suction of the financial machinery of France, has shown
high appreciation Of the value Of this institution In his let
ter 10 i Bowrne he dwes upon the benefits derived from
this institution and after enumeraiing its functions ne says
Each year them developed the beneficial agency Of the
court accounts the recognition and discussion OF Iac
submitted 10 the Chambers and the Administration was pro-
gressyev secured by the assistance Of independent and en-
Eghsened system of corroboraon The Court iet s anu "
the rapid and necessarily impert. 9, .e 9
thus realized that Judicial control over e "
State which existed under the ancient monarchy &C.
Again he says, in the same letter
Eina,lv the Court is become the indispensable support Of
the unernteadence Chambers and OF the
since il yere the outline of the services reports upon he
financial situation Of the State gives paoi hs seren
parts proofs OF each operation performed
the investigation and judgment OF the ree branches
; powe er BY its observations and researches
Such sir was the view Of the importance OF TINS portion
Of that financial machinery generally acknowledged 70
be So skuly adjusted in all its parts Such at least IS the
testimony as to its excellence which IS borne by one OF the
great ministers who did most TO create and regulate he ys
tenn How il worked was perhaps, best proved by the re-
pot of tho Minister Of Finance who said he had reduced
under the existing SYSTEM the number OF employees and the
of The different financial departments one-ha and
effected yearly saving Of than 81, 100000 How II
worked for individual claimants and for the general
Of the public may, perhaps be best understood rom
the fact that all accounts with the government must oe
tied within twenty -one months after their inception.
Mr. President do suppose that the board proposed
to be established in this bill will produce as much beheh mere
as the institution which have been speaking accomplished
in France The powers of this board are not so large the
machinery with which is operate is not so complete
Rnt still il to be remembered that many of the improve
men in the French system due to this court OF accounts
and our board established would probably be useful In the
same way That its influence would be highly sautary In
1 the Departments, cannot permit myself to doubt
q But Mr. President there is another class OF duties pro-
posed be devoed upon this board, by the bill before
(which interest the Houses of Congress more nearly and
oersonalIy- the duty of examining and
te pecunary claims Of individuals which are founded upon
,utac considerations and Of the character those which
are usually presented by the petitions OF individuals
Their power pponouncng finally confined TO such cases
asfhose in which sl judgment is given IN the EKecu-
founded upon positive law and rcsua
flor But upon this second class cases founded upon
equitable is designed to give thes no other
than that Of recommending that they be either REJECT
cd on satisfied by appropriations to be made by congress
But tey aye required examine these cases udcay ac-
cordrr A. the PRINCIPLES which promote the Investigation OF