Savannah morning news. [volume] (Savannah) 1868-1887, 1885-07-03
NATIONAL BOOKKEEPING!
NO INTELLIGENT SYSTEM OH
ACCOUNTS IN USE.

Expert Calhoun Recommends to Scores
tary Whitney that He Adopt the Sys9
tenn of the British Naval Department.
Satisfactory Enformrtien Almost Un~
Obtainsble from tho Books rs Kept at
Present.
WASHINGTON, July 2.--William Cali
hOun, Of New York, prominent accounts
ant who was selected by Secretary Whit
ney to investigate the system Of keeping
the books In the Navy Department, mas
made preliminary report ami has recom~
mended an entire change of the system.
He favors the adoption Of the system used
in the English Navy Department. Mr..
Calhoun says that the investigation now
In progress involves much time and labor
and will not be completed for soma
months. In his preliminary report ha
says:
have the honor to report that the present.
system of account Keeping in the Navy Dar
partment is about as follows: Each bnFear
Keeps its own set Of books. showing its own
operations exclusively.
DIVERSIFIED METHODS.
Tho methods OF account keeping adopted
by the different bureaus is 6issfmilar, sOma
keeping them one way ana some another
None OF the systems in vogue warrant any
great amount Of praise. The nearest apa
proach TO q general system Of account keeps
ing IN the department Is that afforded
by the books kept in the 5ocTeetary's
office. These books Purport to
the Navy Department from year 70 year, aud
what IS the deposition, If any, Of such apprO-
prlauons. The dls0urelng clerk ala0 keeps u
SGT OF books, which appear to be used for sails
aI'y accounts connected with the civil estaha
lishment OF the department. This is the exc
tent of the bookkeeping.
DEFECTIVE IN THE HIGHEST DEGREEa
To say that it is defective and not 40 an
commensurate With the requirements OF thos
department but family expresses my view
OF II.
Information with respect to any particulars
expenditure Of money for any particular obs
Ject has to De elected by strenuOus inquiry
made OF the various bureaus. n, for Instance.
the Secretary Of the Navy wanted 70 know
how much money had been expended mp to-
date upon the steel cruiser Chicago II would
probably take several days TO obtain the de-s
sired information. Again, If he wanted to-
know what amount of money had been ex-3
Rena1ea at INC YsTious navy yards 1oE any par
nights time to supply that information.
WORK FOR MONTHS.
II again nc wished TO know what amount OF
money Was in the hands Of 6he different POgt-
masters at various points II would probably.
take weeks, u not months, 70 afford the in
formation. Furthermore, except on the
various bureau books, there are no accounts
kept with different contractors, and no means
Of knowing how the accounts stand with them
without the most laborious and perhaps
eNaspernting investi CATION. tn some Of tho
bureaus accounts are kept by single entry. or
single entry 80 called. n one bureau / bc-
lieve the accounts are kept by double entry.
THE SYSTEM AND THE MATERIAL.
As a matter Of fact It Is not imp0rtanSa
whether the books kept ia tho various bu-
reaus are by single or double entry. All that
the chief OF the bureau needs to know as 70
accounts aud money receipts and eXpendi-
tures can DO kept by one clerk. Te-put the
matter cOnelseiy. there is at present
no intelligent system q accounts IN
existence IN the Navy Department and no
responsibility anywhere for the bookkeeping
done IN the department. ] rec0mmenl q
total abolition of the system Of account keepa
ing rOW in use IN the various bureaus. In
system, 1 propose the establishment Of q
bureau OF accounts, which bureau shall keep
a full and detailed record Of every receipt and
disbursement Of money pertaining TO the
Navy Department.
MR.. CALHOUN's PLAN.
Mr. Calhoun thon sketches in detail the sys--
TEN which no proposes, the most important
book Of which VIII be the general ledger.
which shall contain all tho accounts Of whats
sOever nature Of the Navy Department, so
that q balance sheet taken from this book at
any particular date would show in properly
money expenditures OF the department.
Tho accounts would be So
classified that II would not Interfere with the
records OF the Second Comptroller on Fourth.
Auditor in the Treasury Depaf tment- fhei
general idea running through the system Of
accounts thus kept IN this ledger would be to-
show the final disposition made Of the moneys
expended by the department. Under the pres-l
eut system OF accOudt keeping tfrs cannot be-,
obtained without much labor and time.