Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1885-10-17
THE NAVY ACCOUNTS
Report Of the Expert Accountant En-
gagged in Remodeling the Book
Keeping Of the Department.
A Loose and Careless Manner of Doing
Business-Each Of the Bureaus
with an
Independent Set OF Books Entirely Dis.
tinct and Bearing No Relation
to Amy Of the Others.

WASHINGTON, October 16.-Mr. Calhoun,
the expert accountant, who has been en-
gagged in remodeling the sveten of book
and account keeping OF the Navy Depart
ment, to-day described to reporter Of the
Associated Press the changes which he
recommended to the Secretary of the
Navy, and which have been approved up
to the present time, and the reasons which
in his opinion made them necessary. He
found that each of the eight bureaus OF
the department had its own system of ac-
counts and its own set of books, and each
was entirely Independent of the other in
these regards. In addition to the bureau
books, the disbursing clerk kept set of
books which contained, to certain ex.
tent, the appropriations made by Con-
gress Tor the department and the expendi-
lures against them, and this was all tho.
was OF bookkeeping. If csa1 wished to
learn, Tor exapcTr,iv, what expenditure had
peen .Iaue upon certain vessel which
might be building, he would have to visit
the various bureaus and Gull information
from each, which might require day or
a week, according as the records were en-
tered up to date or we're behindhand.
There wero
NO ACCOUNTS ANYWHERE
IN the department to show the amount OF
stccca or property on hand, of any given
date. No inventory had been taken Of the
property of the department for years.
There had been attempts by the various
bureaus tn keep record of the property
under their care or at their disposition,
but these records were very badly kept.
For example, certain line of stores
might be called for upon requisition to fit
out vessel for sea. The quantity called
fOr Unr1ld M h,r offa -,
portion OF it would be actually transferred
to the vessel, the rest perhaps remaining
in the naval storehouse, and in such cases
no returns would be made of the un-
used portions by its custodian. In this
respect the accounts of the bureaus were
erroneous. One of Mr.. Calhoun's earliest
recommendations was that full inven-
tory OF the property should be taken, and
an order to this effect was issued by the
Secretary, the inventory to date as
March 9th last, the day of the incon :
ing of
THE PREsENT ADMINISTRATION.
The inventories of some OF the bureaus
are not yet complete, and some of those
which have been made are merely tran
scripts of the stock books, instead of state
ments by actual scrutiny of property
enumerated. There is nothing whatever
material and property belonging to the
government, and this is true not only OF
ships and the materials which enter into
their construction and outfitting, but oi
small stores, such as clothing. No accounts
had ever been kept in the department
with the different paymasters, except the
general account of advances in which were
Jumped large portions of the annual ap-
preparations upon the one side, and the
expenditures of the various paymssters SIS
they were reported upon the other.
THE PRINCIPAL CHANGES
thus far determined upon consist, In brief
of the opening of individual account!
with each of the paymasters; the estab
lishment of set of books which will
show at glance the cost and all particu.
lars of each vessel of the navy; of an
other, which shall show at the close o.
business each day the balance of each sp
preparation on hand, and the establish
ment of rigid property accounts of tht
various navy-yards and storehouses apt
other branches of the naval establish
ment having the custody of public prop
erty.
Bills for supplies purchased at homt
| will not be paid at present until the,
have been audited, by which means it il
hoped that such Irregularities as have
been recently brought to light in the Bu
reau of Surgery and Medicine and in tha
| of the Paymaster-General will be made
| impossible.