The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1885-10-18
THE NAVY DEPARTMENT.
Mr.. Calhoun Makes His Report on Book
keeping IN that Department, Recon-
mending Many Changes.

hctpihk III thht hctJIn-
monding Many Changes.
WASHINGTON, oct. l6.--Mr, Calhoun,
the expert accountant, who has been
engaged in romodeling the syatem of
book aud sooount-keoping Of tho navy
department. to-day described TO
- reporter of the Associated Press the
chengfs which be reported 70 the
secretary OF the navy, aud which have
been approved up 10 tna present
time, and the reasons which,
in his o3iniou, medG them
necessary. He found that eacn
OF the eight bureaus OF tho department
had ats own system OF accounts and
It's own set OF books, and each
was entirely independent of
the other in these regarda. The dis
bursting clerk Kept eet of books
which contained, 10 q certain extont,
the appropriations made by Congress
for tho department, sud the eXpendi-
lures against tnem, and this
was ell there was OF bookkeeping.
III one wished 10 learn the oxpSndi-
lures upon a certain vessel which
might DO building, he would have
10 visit the various bureaus and call
for such information from each,
which might require day or Il
week, according as the records
wers entered up 10 date or were
behind hand. There were no accounts
any where in the department
to show the amount OF stock
or properly ON hand at any givon date.
No entry had been taken ot the prop.
erty OF the defendant for years.
There have been attempts by she
various bureaus To keep q record q
the property under their care,
or ut their disposition, buE
but these records were very badly Kept
For example, ascertsin line OF stores
might DO called for upon requisi.,on 10
Ill out q vessel Tor the sea. The GUAM
tity called for would no secured, but
afterwards a portion OF it would be
transferred 10 the vessel aud the rest
would perhaps yemain in the naval
storehouse, and In such canes no TO-.
turns, would be- mado OF the unused
portions by its custodian. In this re-
spect the accounts OF bureaus were
erroneous"
One Of Mir. Calhoun's earliest
recommendation was that fun in.
yentory of the properly should pe
taken, and an order 10 this effect Wae
issued by the secretary. Tho inventory
will be TO date from March 5, tho day
OF the incoming of tho present I'D
ADMINISTRATION. The inventories OF some
OF the bureaus arc not yet complete,
and some OF those which have bean
made are merely transcripts Of the
stock books, instead OF statements
by actual scrutiny OF prop
erty enumerated. There is nothing
whatever III tue department to show
tho amount of material or property be-
longing 10 the government, ana this
~ true not only OF ships sud tho mate.
rails which enter into their c0natruc.
ton aud QUILTING, bus also OF small
stores, such as clothing. No accounts
had ever been kept in the department
with the different payments, except
The general account Of advances, IN
which were Jumped large portions of
tho annual appropriations upon the
ono side. and expenditures OF vari-
Qua paymaBters, as they were
reported, upon tho other. The princl-
pie changes thus far determined upon
consist In brief OF tho opening of in
diVldual accounts With each OF the pay.
masters, the establishment OF q set of
DOCKS which show Mt glance the cost
ana all particulars OF each vesSel of
tho navy; OF another set which Shall
show at tho close of business zach day
the balance OF each appropriation on
hand,iand the establishment OF rigid
property accounts of tho various navy
yards and st0re-houses aud other
branches of the naval establishment
having the custody of public property.
Bills for the supplies purchased at
homo will not be paid at present until
they have hoen audited, by which
means 1t Is hoped that such irregularl.
Ties as have recently been brought to
light in the bureau of surgery and
meaicine, and in that OF the postmas-
ter-generePs department, will DO made
impossible.