Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-03-29

counts. 1t is the intention of this bill to
lessen the number of agents who now share
the responsibility for the auditing of ac-
counts. and to concentrate Il where IL will
be felt, and where abus can be at once
detected. In view of the fact that 20 per
cent of the expenditures of government now
pass through disbursing officers who are
under bond, and take especial care TO pay
out money only for purposes clearly author
lied by law-who, indeed are authorized to
obtain the decisions of the controller as TO
the construction of statutes before making
payments-and who. therefore, prima rily
satisfy themselves of the correctness CT the
accounts; and in further view of the fact
that the administrative officers also exam
inc and approve these accounts Coming un-
der their control before tney go to the aud
itor, which examination was unknown when
the original system Of settlement of ac-
counts by an auditor and revision hy a con-
troller was established, IT wouli seem &c be
entirely unnecessary to have these accounts
pass through any further revision as 10
mere mathematical computations under
well-settled laws after the proper auditor
has examined them and ascertained and
stated the balances.
This bill. therefore. makes this audit final,
except as to decisions involving new con-
structions of statutes, subject TO appeal
by the claimant or by the controller, head
of a department or the Secretary Of the
Treasury on behalf of the government
Thus all the time now required in the con-
troller's Office to repeat useless revision
Of mere mathematical computations is
saved.
Above the six auditors is placed one con-
troller, with his assistant, TO revise the
few settlements appealed from the auditor,
but mainly to determine finally the con-
struction of statutes either by revision on
the auditors report of decisions or on ap-
peal. The advantage Of having one con-
troller to stand in the same relation to the
auditors as an appellate court TO inferior
irCf ~ two nr lxx-ifh he 1ff1ls
sioner of customs) three. now, to make
final decisions as to construction of stat
utes, is so clear that IL requires no argu-
ment. AS II is now statutes sometimes re-
ceive contradictory constructions by the
different controllers Under the system
proposed there will be uniform construc-
tions Of statutes in the accounting branch
of the government, and the fact that one
officer is charged with this judicial duty.
and relieved from mere mathematical COM
putations will be likely to lead to more
satisfactory results.
The BiIrs Provisions.
A synopsis of the priI cipal features of the
bill shows that section l provides a new
nomenclature for the auditors. The present
numbers indicate Eotring, and the names
as given them in section l will indicate the
accounts which they audit, and should be
a great advantage to any one having any
business with accounts or claims. Section
. abolishes the Offices Of second controller,
deputy second controller and deputy first
controller of the treasury, and constitutes
the first controller as ortroller of the
treasury with all the duties and RESPONSE
bilitieJ and powers that are now apper-
tanning to the first and second controllers
of the treasury. This will concentrate in
one head all the legal direction in the set
tlement of accounts and will prevent the
confiict and confusion which arises from
the fact of having two controllers with
the same powers. Much advantage will be
gained by having one head to the account
ing branch. This section also provides for
an a. sistant controller and chief clerk
who shall perform sCch duties may be
pres ,ribed by the cor troller of the treasury.
Section provides that the controller OF the
treasury shall, under the direction of the
Sc cretGry of the Treasury, prescribe the
forms of keeping and rendering accounts
Section defines the accounts which the
various auditors of the treasury shall re-
ceive and examine This section is intended
to lover all accounts which are now rem
dered, or any which shall hereafter arise
il being intended that the accounts from
the various executive departments shall 80
TO the auditor design ated for that depart
ment
Five Of these auditors have each of them
department over whose accounts they
shall have supervision. The remaining au-
ditor is called the auditor for the state and
other departments. whose duty is to receive
and examine all accounts of salaries and
Secretary of State, the Attorney General
and the Secretary of Agriculture, and all
accounts relating to independent commits
sions and boards not under an executive de-
partment. The jurisdiction of the auditor
for the Post Office Department is not
changed, except that he shall hereafter
audit, in addition to what he now audits,
the accounts of salaries and incidental ex-
penses of the Office of Postmaster General,
which are now audited by the fifth auditor
through an accidental omission in the law
establishing this office.
Section s provides that all the books of
the government shall be kept in one office
and that office under the direction of the
Secretary of the Treasury. The division
which. is given direction of these books is
now the division of warrants estimates
and appropriations. They have now the
ledger accounts of all appropriations and
also the accounts Of the public debt and
bonded railroad companies. This section
provides that the books of account or per
sonal ledgers, now kept in the register
office, and those kept in the offices of tn
second, third and fourth auditors shall Se
removed to this division,
There are seventeen sections of the bill
but the others provide minor details for
accomplishing the general purposes of the
bill.