Washington sentinel. [volume] (City of Washington [D.C.]) 1853-1856, 1856-01-12

count 10 the same or another accountant, with
such directions as 10 the items OF the account on
the debit and credit side, and the law and evidence,
as he deems requisite 10 the Justice OF the case.
The reference Of the case 10 the accountant Is
the act OF the Auditor, Just as the references In
cases at law and ia equity are the acts oil The
courts. They considered as made under the
general rules in force in the Office, but In some
cases are referred with specific instruction. In
all cases of exiraneous proof-that Is, proof not
In some OF the accounting Offices OF the treasury
the Auditor should be consulted, and authorize
the proof, before il is taken.
When the Auditor has finally acted upon the
account, and affixed his signature 10 the same,
the account, with all the original evidence, docu-
ments, arguments and references, is passed 10
the Comptroller, who, by law, is vested with
authority 10 re-examine and reJudge the same IN
all particulars, not only upon the case presented
or made before the Auditor, but as the party,
claimant, person accounting may make il before
him. as he sees proper 10 cause il 10 be made
for the interest of the United States. The Comp.
troller, therefore, examines and adJudges the ac-
count not solely upon the account and report
made by the Auditor and the evidence before him,
but as the evidence presents the case at the time
he decides il.
The practice in the Comptroers Office is TO
refer the accounts and reports, &C.. as received
from the Auditors Office, to an accountant in the
reference is made under the general rules Of the
office, with such special instructions rs the
Comptroller may choose TO give. II the Comp
trollers accountant finds the account and report
of the Auditor correct in all particulars, he so
reports to the Comptroller; and If he, examina-
ton, approves. he does it b. endorsement under
his hand. The account is then closed, and forms
the basis of warrant upon the treasury, If the
balance be against the United States or call for
payment, if the balance be against the claimant or
person accounting.
In cases where the account of the Auditor is not
approved and in cases where additional evidence
is taken, the accountant of the Comptroller should
re-state the account, and make a succinct written
report of the same character of the one the ac-
countant of the Auditor should make, and the
Comptroller, if he approves the account, as re-
stated by his accountant, should attach his sigma
ture to the same. The account thus rs-stated
forms the bass of warrant, call for payment,
| in tie same way the Comptroller had approved
the account as stated by the Auditor.
The Auditor is entitled TO an independent judg-
ment, and should exercise it in all cases and the
Comptroller is entitled TO like independent
Judgment, and should also exercise il; but the
decision ofthe Comptroller, like that of all appellate
| tribunals, prevails over that of the Auditor. In
cases where they differ, the Comptroller should
have the account re-stated, in accordance with
| his judgment, as upon appeal, and upon the new
state OF facts as presented before him.
The practice grown up of late years, Of the
i
| TO the opinion of the Comptroller is in violation
of the principles of accounting established by
| Congress, and should be abandoned, and the
practice made 10 conform TO the intention OF
| Congress, and the principles of accounting as
| established and originally practised
The decisions in the Auditors and Comptrollers
offices are not preserved in printed reports, as a
guide, and III restraint of themselves and their
successors, in analogous cases, but exist in trad
ton, or a. sort of treasury common law in the
memory OF experts in the several Offices. II is
/ true, that some of the Comptrollers have Kept q
record of their decisions in Of difficulty, and
these haye served precedents in like cases, and
cases involving like principles. The decisions VI
| the Auditors and Comptroers, and particularly
those ofthe Comptrolers, ifthey existed in printed
! reports, would give more uniformity to the action
| of the treasury. The Auditors and their account
ants, and the Comptrolers and their accountants
| are left TO these unreported decisions, the tradi
tons OF the treasury law, and their own sense OF
what is right in the particular case Il is, there
/ fore, not surprising, that uniform action has not
been had in the accounting Offices of the treasury
and that the departures from uniformity have
| been greater than those which usually take place
IN the decisions of courts of law and equity
| Moreover, IN the extension of the business OF
accounting, 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 Comptroller
| signing their names on the faith of the account
| stated by their respective accountants thus
| opening the door, and increasing the chances OF
departure from correct principles in the action OF
| the departments. In practice, the written report
accompanying the account stated, and proving the
ability of the accountant, has been abandoned
| but has been recently restored in accounts stated
| for suit, under the authority of letter No. 50
which accompanies this report. II would Ger.
tainy be desirable 10 have each stated account
accompanied by succinct written report, re-
ferring TO the law and the evidence, under which
the debts and credits have been allowed and
| dsallowed, and each stated account and report
examined and adjudged, first by the Auditor,
and then by the Comptroller; and the prnci-
pies of accounting at the treasury, estab
lshed by law, frlly and fairly carried out. The
accounts stated Of moneys paid INFO the trea-
sury now amount 10 over S70000000 annu-
ally; and OF moneys paid ont and expended TO
about the same sum I; all Of which is passed upon,
| In the first instance in the Offices OF the six Audi
tors Of the Treasury. and afterwards, upon APP
| peal, by either the First or Second Compirolers,
| or by the Commissioner of Customs To con-
stitute good Auditor and good Comptroller,
| requires legal ability OF high order special
| knowledge OF our fiscal and disbursement laws
and regulations, coupled with unabating industry,
unbending integrity, and promtude of decision
and scarcely less can be required OF the account
ants in their Offices. The Auditors and Comp
trollers and the accountants under them, consii.
| tuie the safeguard OF the National Treasury,
and have 10 Withstand the whole army of claim
ants, ana Their interested camor. IL ~ submitted,
with their increased business. and the change in
| the value of money, that the Auditors and Comp
| trollers do not receive adequate compensation
for the high qualifications they ought 10 possess,
and the onerous duties they have 10 discharge.
In my former report, the attention OF Congress
was called 10 the fact that the duties Of the Audi
tors, under existing laws, were not properly
divided; and Inconvenience existed in the pres
ent distribution OF duties, and particularly in The
army accounts. part OF. which were settled in the
Second Auditors office, and part In the Third 10
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 make the proper division and
arrangement OF business amongst the several
Auditors and Comptrolers, and report il 10 Con-
gress.
The system Of accounting at the Treasury is
easy of comprehension, and as well calculated 10
prevent frauds, correct errors, and secure a
proper execution of The laws, any that could
be devised, and might be extended TO all the ope-
rations of the government, without inconve-
nience, and TO the greater security Of the Ma.
tiona Treasury and national domain There
would seem TO be no just reason why the fixed
ri Of all he off nf tab1