New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-04-09

ana exclusive power as TO the exaninauon anu
penditures OF the Government and the valuable
There is coordinate bureau office which VII!
80 10 SPEAK act as spy upon .hs o IN Commit
fraud. or to let improper expenditures 60 by from
corrupt motives. Is enhanced ~ the probability %
The Commission and its experts. in the arguments
adyanced In favor OF The pro2osei Gang 90 20.
plete audit OF the Of the officers VINO col
leci and receive the vast revenues or the Govern.
ment except in the report relating the Office OF
Commissioner OF Customs. in which they suggest
IS first passed upon BY navel officers certain
ports Of entry this socalled audit toseneI T, u
IN the last report which RECOMMENDS inc ao, -
t3n OF tae office Of Second coniToe[ L ana af
examination of accounts. they do not refer - tnr
receipts or revenues Of The Goyernineht o 20 ,he
expenditures only. and endeavor 10 snow IA tns
duties Of the Controller respecting the eSpenItures
OF the expenditures X dlsbursad by dsbursing OH
GERS whose preliminary exanlnaton o. tnSir he
cause nearly all expenditure hrst receive -,
traiive examination in the several d@part rnehtS 10
ment to say that disbursing officers preliminary
examination Of his own accounts r. slicien' 10
required of the Controller by existing law sons
Of the heaviest defaca tions against the
have been by dlsburs!ng officers \ dishonest us
bursting officer might corrupt dishonest Auditor;
his accounts but this would be almost impossible
under the present system which requires DE-
after the examination by the Auditor.
The bill introduced March 2 provides ior an
ments named therein. who is to have iurlsiiction
Of all accounts coming under the heads OF such
departments. For example. the Auditor tot tii INC
War Department would have jurisdiction OF an
military expenditures and also OF the civil eSpS1i
sophicai distinction that has prevailed between MIL
cIvi Expenditures On the other since the Office OF
Second Controller established In 1871 Is ~
nored and the jurisdiction OF the several auditors as
now fixed by law except that Of the sixth AUDITOR
T. radically changed ACCOUNTS are no ,ons"r Getm
OF the Secretarys Office, to be known a. the
Division OF bookkeeping and warrants All ac
toms accounts. to be- certified to said division
Vet the biz reported by the commission for abolish
volvng his duties upon the Auditor which pa ssed
The House o; Reprssenay@s on nat1n ruf fe
the Register OF the Treasury. This confusion IN the
Important measures proposed have not been care,
fully and matureiy considered. Should the proposed
measures be enacted into laws. I; ia difficult 10
estimate the confusion and delay that vii Of ne,
cessity b. brought about in carving me radlcn ,
be entailed in getting the new system started
II the work Is 10 be brought up and kept up: ths
creased. for files 10 be changed. new books de-
y!sed and opened. and ever Auditor ,excrpi NE
SIXTH must adapt his office TO changed jurisiIc-
tion
4 very obvious objection . Tbs, feature Of having
Auditor for each executive department Is that
IL will be undu;y Influenced by the will % the
head OF that respective department whose ,r &c,
Will b. alrnos: inevitable. The commission and the
experts attach great lmpOrtdnC' 10 tn@ aunHl-tTd-
tive examination Of In the several executive
departments and regard with favor the Idea OF nay
ing an Auditor for zach department Adverting 10
The proposed change the experts say: This will
do much toward removing the irritation and friction
that l. known 10 exist between the officers con
nected with the administrative departments Of the
Government and the Governments accounting ofh-
GERS" The administrative examination OF accounts
and claims in the executive departments is merely
pprfunctory for the purpose ~ asceriainng whether
the officers concerned have o6"ye1 Instructions ana
kept within prescribed limits and IL no, the critical
examination OF ga IN voucher. az made by the ac-
counting officers 10 test Its cOrr"ct1~ss ana pass
upon the legality Of thu expenditure. For THIS reason
the administrative examination by an eNecutlE" de-
partrnent has been regarded BY IN" accounting
officers binding upon them. And the great battles
the Controllers have had to fight have been against
the undue pressure exercised by heads OF depart
Inent In seeking TO enforce the allowance OF
pendi;ures which the Controllers have regarded as
extrayagant and unwarrdnted by Law And CON
gress recognizing this fact passed 'hr act OF March
49, 1865 nov Section ~ Of the Revised Statutes OF
the United States. which makes the hnal action OF
the Controller and the Commissioner OF Customs
eminent" and not subject 20 b. changed or moit
fed BY the heads OF the departments
Much might be said on this subject. but
the foregoing IS sufficient. at least. 70 emphasize
thought that Congress should 60 slow In break
ing up the accounting system In the Treasury. begun
under Alexander Hamilton. which has been
marked success for the century and more that II
has prevailed. especially in abOlishing the ONCE
which. IN the words OF Hamilton. Imports the sec
ond trust In the department"
Washington. April >. 1885, J. X. GARRISON.