The daily union. [volume] (Washington [D.C.]) 1845-1857, 1856-01-05

forms the basis OF warrant upon the treasury the bal
ance be against the United States call for payment
the balance be against the claimant person aeeounuR
In where tbs account of the Auditor uot al
proved and in here additional evidence Is aken he
accountant ofhe Comptroller should ssas me account
make sueenct written report OF the same character
the the accountant OF the Auditor should make anu
the Comptroller il he approves the account as resaied by
his accountant should attach his signature 70 tue same
thus reslaed forms the basis OF warrant OF
call for ymen in the way II The Comptroller had
approved the account as stated by the Auditor
The Auditor is entitled 10 independent Judgment and
should exercise IL in all and the Comptroller ent
tied like independent Judgment aud should also exer
else it but the decision OF The Comptroller like that Of all
appellate tribunals prevails over that Of me Audlor
cases where they differ the Comptroller should have the
account reaed in accordance with his Judgment as upon
appeal and upon the state Of facts as presented before
him.
The practice grown up Of late years of the Auditors
changing his account so conform to the opinion OF
the Comptroller Ia violation OF the principles OF account
ing established by Congress and should DO abandoned ana
the practice made TO conform to the o.
and the principles OF accounting established and org
nally practsed.
The decisions in the Auditors and Comptrollers Offices
not preserved in printed reports as guide and ~ re-
staint OF themselves and their successors in analogous
cases. but exist in tradition, or sort Of treasury COM
monaw in the memory of experts In the several oces ~
true that Of the Comproers have kept record oil
their decisions In OF difficulty and these have served az
In like and involving ike principles
The decisions othe Auditors and and parcu
larry those OF the Comproers II they existed In printed
reports, would give uniformity 10 the action OF the
treasury The Auditors and their accountants and the
Comptroers and their accountants LETT to these unre
ported decisions the traditions Of the treasury law and
their own sense Of what right in the particular case IL
is therefore not surprising that uniform action has not
been had in the accounting Offices Of the treasury and
that the departures from uniformity hayebeen greater than
those which usually take place in the decisions OF courts Of
law and equity Moreover the extension Of the business Of
the examination Of the accounts stated in the
first instance by the Auditor and then by the Comptroller
appeal has, In many cases. been omitted the Auditor and
signing their the faith of the
stated by their respective accountants thus opening
the door, and increasing the chances Of departure from
rect principles in the action Of the departments prae
tice the written report accompanying the account stated
and proving the ability OF the accountant has been aban
doned but has been recently restored in accounts stated
for sn under the authority OF letter No 49, which accom-
panes this report 1t would certainly be desirable to have
each stated accompanied by succnct written
port referring the law and the evidence under which
the debts and credits have been allowed and dsaliowed,
and each stated account and report examined and adudg
ed, first by the Auditor, and then by the Comptroller and
the principles of accounting at the treasury as established
by law fully and fairly carried out The accounts stated
Of moneys paid into the treasury now amount to over
7Oo00000 annually and of the moneys paid out and ex-
pended To about the all of which Is passed
upon in the first instance in the Offices of the six Au-
dtors of the Treasury and afterwards upon appeal
by either the First or Second Comptrollers, by the
Commissioner of Customs To constitute good Audi
tor and good Comptroller requires legal ability of a
high order, special knowledge oil our uscal ana
disbursement laws and regulations, coupled with una
batting industry, unbendng integrity, and promptitude
Of decision and scarcely less be required of the
countans in their offices The Auditors and Comproers,
and the under Them constitute the safeguard
Of the national treasury, and have to Withstand the whole
army of claimants and their interested clanor II is sub
mitted with their increased business and the change in
The value Of money that the Auditors and Comptroers do
not receive adequate compensation for the high qualca
lions they ought possess and the duties they
have to discharge La my former report the attention Of
ata1 tha A.ac nft Audi
tors under existing laws not properly divided and
existed in the present distribution OF duties
and particularly in the accounts part OF which were
settled in the Second Auditors Office and part In the
Third the certain delay in the adjustment Of accounts
This could be remeded by giving the Secretary of the
Treasury authority with the sanction of the President to
amongst the several Auditors and Comproer and report
Il to Congress.
The system Of accounting the treasury Is easy Of
preeenson and well calculated TO prevent frauds cor
rect errors and proper execution OF the laws as
any that could be devised and might be extended TO all
the operations Of the government without venience
and to the greater security OF the national treasury and
national domain There would to be no just reason
why the fixed salaries Of all the officers of government
should be passed upon by Auditor. aud then by a
Comptroller before warrant can be issued for payment
and that the Commissioner OF Pensions and the Comnis-
sioner of Public Lands should have the right pass upon
the evidence aud grant pensions out Of the treasury and
bounty and warrants for much of the public domain
without ubjecng their action upon the evidence and the
law TO the examination and revision OF Comptroller II
may be that this want Of revision has been the cause Of
many Of the frauds practsed in obtaining per sions and
bounty lands Ii is believed that the action VI two depart
should be required in the treasury, in all cases
where the national treasury public domain Is to be
reached 10 be affected and that accounts however
crested should escape the usual and customary exanina
ton and reorganization.
The independent act still continues eminenty
successful In all its operations The transfers for dsburse
ment during the fiscal year to the amount OF S3oiol-
GA 03 have been made at cost OF S9T62 35, whilst
the premium the sale Of treasury drafts has amounted
x3043l 3d. The receipts and expenditures during the rs
cal year. amounting 80 have all been In the
constitutional currency Of gold and silver without any
percepble effects upon the currency the healthy
business operations Of the country, The vaults of the
Office Of the Treasurer Of the United States OF Washn on
with the appropriation made by the last Con-
gress may te said TO be both FIRE and theproo and
safe depository Of the public money and that inirused
to the Disturbing agents Of the government who are
their depostes with the Treasurer and the Office Of the
Assistant Treasurers and other public repositories
represented In the report mo SOY OF Wm NJ. Gouge
who visited them during the past year under the su
have not all the guards against fire and thieves which
such repositories should have yet there has been
loss and with and diligence there may be for
years come; but 10 avoid the possibility OF loss In
those deposores the department has estimated for FIRE
and thefpooi vaults and guards at those places where
they do not exist and in the custom-houses now being
constructed II Is hoped Congress will see the propriey
OF making the necessary appropriations and have the de-
posories Of the public money of the United States
such vaults and repositories should be- Public
will from time 70 time require that the
Der of public repositories be increased and located
give the advantage thereof TO all sections of the
try and Congress when necessary, should make provis
for all proper safeguards for the public money The
table No 81 which accompanies this report exhibits the
deposite accounts Of the various public officers and dis
tln - ,ln htof