The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1878-12-06
INDIAN AGENTS ACCOUNTABILITY.

which army officers held. both for public money
and government property has often been the subject
OF free comment The latest structure is by General
Gibbon commanding the Department of Dakota. who
says
II the system Of responsibility which prevails in the
army existed in the Indian Department much or the
now well founded charge of looseness and fraud
would be avoided But under the total lack Of system
in that department the responsibility is so loose aho
fraud easy that the wonder is. not that pecuaton
should sometimes but that 1t does not happen
In all cases.
As something more than an epheineral interest at
taches this question: statement has been prepared
for the readers Of the HERALD showing. briefly ~
possible what are the laws and regulations govern.
ing the accountability Of Indian agents for public
funds and property. and how these laws and reguls
tons observed by the Indian Office and Treasury
Department in the adjustment of the cash and prop
erty accounts.of Indian disbursing officers
PROVISIONS THE STATUTES.
The law on the subject as found in the Revised
Statutes is as follows:-
SEC. 2Oo1.-All persons whatsoever, charged or
trusted with the disbursement application Of
money goods or effects of any kind for the benefit
OF the Indians. shall settle their accounts annually,
at the Department Of the Interior the LIST day OF
October. and copies Of the shall be laid before
Congress at the commencement of the ensuing SEES
sion by the proper accounting officers together with
a list of the names of all persons to whom money,
goods effects have been delivered within the pre-
ceng year for the benefit of the Indians. specifying
and showing who delinquents, ii any, in forward
ing their accounts according to the provisions Of this
SEC 2092-No superintendent Of Indian affairs or
Indian agent other dsbursing officer in such
vice shall have advanced to him on Indian or public
account any money to be dsbursed in future until
such superintendent, agent officer in such service
has settled his accounts Of the preceding year. and
has satisfactorily shown that all balances in favor OF
the government which may appear to be on his
hands ready to be paid on the order OF the
Secretary Of the Interior.
q or
States who having received public money which he
is not authorized to retain salary pay or emolu-
ment. fails to render his accounts for the same. AZ
provided by law shall be deemed guilty OF embezze-
ment. and shall be fned i'll sum equal to the
amount OF the money embezzled and shall be inn
prisoned not less than six months or more than ten
years.
REGULATIONS PRESCRIBED.
The regulations which are published in pamphlets
form edition Of 1877. are as follows:-
PARAGRAPH 47-All disbursing officers Of this de-
parent required to render their cash and prop
erty accounts as soon after the expiration Of each
quarter practicable. delay Of more than thirty
days after the expiration Of quarter in rendering
such accounts may subject the delinquent officer to
legal proceedings under section 59l Revised Statues.
in addition to an action against his surety the
covery Of the public funds and property in his hands,
PARAGRAPH Especial care must be taken in the
disbursement OF public moneys to prevent misappli-
cation of funds No sufficient excuse can be offered
for misapplying funds received by requistion from
requsition there Is tabular statement and special
letter Of instructions setting forth clearly and fully
the applicability Of the funds under each head an. ND
which they shall be used. Furthermore. at agencies
where funds provided under treaty stipulationa
the treaties generally prescribe the manner OF ex-
pending such funds.
PARAGRAPHS 10 AND 1.-THE rules Of the Treasury
require disbursng officers to report at the close OF
each week and month the balances Of public funds In
their hands or deposit These reports must CON.
tain correct statement and be promptly forwarded
every Monday morning and on the first day Of each
month respectively.
In addition to the above quoted laws and regula-
tons there others Of minor importance relatine
to matters Of detail that need not be further referred
to here.
HOW ACCOUNTS ARE SETTLED.
The accounts Of agents having reached the Indian
Office critically examined and referred 10 the Board
OF Indian Commissioners. any member Of which III
empowered TO investigate all contracts expenditures
and accounts in connection with The Indian service
(Act May 70. 1s72) They then transmitted to thu
Second Auditor. with memorandum Of Whatever ex
captions may have been taken to them account Of
errors other Irregularities In the Second Auditors
ofceA still closer scrutiny awaits them and eventu-
ally the Second Comptroller overhauls them and
appends his certificate to the Anal result
The agent. who IN all probability has ceased to b
connected with the Indian service long before tho
quadruple examining mill has ground his papers int
Official shape In then notified that his accounts have
been adjusted" and is furnished with an itemized
statement showing what vouchers have been "sus
pended" or 'dsslowed.' with the reasons therefor.
II will be seen from the foregoing that II there b
even shadow Of crookedness in an Indian agents
accounts ought to be detected in other Of the
examinations to which these accounts subjected.
II may be question whether the United States derive
any benefit from this fourbarreed system of exami.
nation but Il certain that the delay caused thereby
not determined by any statute OF Limitation. and who
often find themselves defendants in suits brought By
the government to balances fifteen twenty
years after date.
II may here be noted that. the War Department
has no board Of officers analogous to the Board Of In
dian Commissioners. the accounts Of army officers
undergo q triple examination only-namely, hrst BY
the bureau TO which they pertain; second. ~ the
HOW THE Law rs OBSERVED
After what has been stated above 1t Is scarcely nee
essary 70 add that the law which requires the 90.
counts Of Indian agents to be settled annually the
st Of nj, wh ahs sSnsr1
and Of clerks TO Keep these accounts adjusted
closely up " date ~ the Law evidently con-
PROPERTY ACCOUNTS.
Property. like money. IL accounted for quarterly
the returns and vouchers being similar ~ those pro
scrbed by the army regulations. The certificate Of
the agent. interpreter and two "disintcrestod wit
nesses required 70 all issues Of supplies &c. 70
Indians; and the affidavit of one or moro "disinter
ested persons" In addition to the certificate Of tbs
agent. in all Of loss OF property whether do
stroyed, strayed. stolen or dead Indian property
accounts receive much more careful examin alton IL
the Treasury Department than they did few year
ago. will be by the following extract from
recent report OF the second AUDITOR
"A new set Of books has been opened. In which .
record is kept Of all articles purchased for the In
dian service and paid for through this Office. showinq
the date OF purchase. the description and price ID
goods the amount paid for transportation from the
place purchase To the place OF delivery the agency
for which the articles intended and the
of the agent who receipts for them.
This record answers double purpose. 1t enables
this office to prevent any overpay nrnt account Of
the transportation Of Indian goods and supplies and
it shows exactly what articles each agent must sc-
count for on his property returns
With such record this. properly kept. 10 would
seem that nothing short Of fraudulent and forged
vouchers would enable agent To escape full ac-
countabity for every article Of public property In
frrr al IN his care