New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-02-23
D.. TREASURY ACCOUNTS.
A DEFENCE OF THE NEW SYSTEM.

To the Editor Of The Tribune
Sir. The old system Of accounting in the Treas
ury Department not the idea OF Alexander
Hamilton but instead a hodgepodge grown out
of many changes. There have been numerous laws
Affecting the system since the Administration Oh
Alexander Hamilton. 1t may be SEEM ana II Is
fact that subsequent laws making changes anu
additions TO the accounting plan were MOI "a'
monious with the laws that were then IN existence
hut rather for the purpose OF meeting what were
then supposed 10 De the eMsehe'e' Va nv
changed conditions.
To illustrate The old system had Hs' oo""'
n Second Controller and Commissioner OF 'us'o'''
Their duties were similar with respect 10 uheie"'
classes Of accounts and yet all were making iiue
pendent final decisions and neither conslderns VIVA.
the other did The detailed examination 'n"ue "a
these three offices altogether indepe"ue O Wv
examination made in the several auui'ois ~
II was not Il joint operation so tia' ID ~
benefit at all from having two minus vi " a"''N0
or a calculation, ii was not aVaiieu VI
1,b. certificate of an account sent from the ohiee
of an auditor under the OLD piah' We"' -, Wv
Registers office TO be filed. PREVIOUS ~ ''' n 'e
a COPY of the certificate was MADE oS 'he Hes
Ter mon which the warrant for the payment Vi 'e
eccoun, was issued the warrant being sent 10 tne
rnosurers office and a draft made from II. Mel
ther the warrant the draft was ever coinpaieu
with or carried back to the origlhai cei'i"0"'e
made nv the auditor There was no opportunity
IN the system to insure accuracy OF payments oy
auch n plan for the copying In the REGISTER >
oe,ce admitted of an error, and the fact that the
warrant or the draft was not finally coihpaieu
with the original account left the opportunity loi
the miscopying in the Registers once 10 go III"
detected 1t is not claimed that loss occurred
tbrouch this plan, for the time consumed IN the
registers office comparing copies of the certhcaes
with the original certificates gave ample oPpo'
tunity for having the copy correct pu' u'p
,non a large number of clerks for copying ana
reading for comparison that olher"iSe "s'' ~
had some useful occupation
Under the present plan inconsistency mo- ~ sIs
actual disorder resulting from having tree he"us
in the matter of accounting decisiohs mas W.
corrected by having one Controller VINO ihaNe q"
the decisions. constructions or new s'a'"''', az
Al whom can be appealed cases The appear ca"
no instituted by the claimant, the head Oh lhe
Executive Department interested. or the Ooi'ioi'e'
The original certificate in the settlement Vi ~
&c accompanied the Treasurer olioe ~
,yarran, made In the office of the Secretary Oh '"e
Treasury which warrant, by the way Is co"'ei'Nu
IT, q draft without having 10 be recopied' as was
the case under the old system ana WHICH, '.n
done In the Treasurer's office is compaieu W."
the original certificate, and 10 the cei
edven the date and amount OF 'he pa! i
ard ,s then returned the auditor from ""e".
q, or;g,,arv came and is filed with the papers !"
the account afording the opportunity 10 49,
absolutely the accuracy of the payment me- me-, -,
the Auditors office .s mara
a,fc
ar,lv with the Auditors and partly with the hes'S
ter Under the present plan' they a'e "'N '
with the auditors. 1880 ,oode
IN discussing officers without regard 10 ""e'"e w.
80. occoun,s were up to date in rendering OF
NOT The Controllers. or the Commissioners u 80 -
toms as the case might be- recorueu inc ''a
for advances to dsbursing officers IN mere pei
tory manner while the present law requ'ie' ''
auditors shall approve the acquisitions LOT 'ie du
,,o,ca ~ money and prohibits them from dohs 80
,,r1sss the accounts of the officer seeking the au-
vance are rendered within prescr'oeu "''',
cs,tions being allowed only by the secretary VI INC
rreasurv In cases of manifest physical alhcui'S IA
aJro ,be accounts and a delay in rendering the
.ooo,n, from the administrative departments Cd"
onlv he excused by the President Inc eHpei'eno
~ four months since the law went mo eie0' 40,
so,gbt a wonderful change in this particular. MIL
,ons and millions of dollars carried as paia".V
o,rs, dshursing officers have been removed ps
reason If bringing the accounts up TO reasonably
CLOSE date ,,.,.ra.,.a examination
n, accounts Of marshals clerks OF courts anu o'i
snnder the jurisdiction Of the Department oi 'u'e'
LII oors,s,en, with the general plan for having
- administrative examination Of all accounts was
sopposed by some Of the people VINO were ''''e'es'
In and favorable to the reform In the treasury ao
counting methods; but those who opposeu " WIZ
sthe man was under consideration have expressed
decided preference for the effect and operation OF
that feature of the legislation since 'he piii "e'
into effect The Department OF justice nlaue d "iIs
,ake IN their estimate of the NUMBER Oh cerhS re-
<,u,red 10 make the administrative examination am
-. ,ha result during the first three months OF ue
,nora,on of the law, that department was uidoie
20 keep abreast of the accounts oil us own oi0ei
They asked for only seven clerks wheh the! snout
have had seventeen. Congress immedia'es iic'uueu
=. e,cen. clerks on the Deficiency bill. ana TINS very
-, ,,arrrntion to the operation OF every feature
~ tho legislation has been removed ana to-day Is
working smoothly and will hereafter 49, ...a....
7, waking the change in the accounting system
.hs advantageous features in the old pian-and II
,,ust no understood that in the practicai eia'o'
=, ,ha details there were many-were not disturbed.
The main points sought In the plan aoop'eu W.
the unfcation and simplifcauon OF the ine''ou',
49,, yr,bout removing any of the safeguards and
ohocrs necessary i'm he conduct of the extensive
ks,nass ~ the government a considerable portion
of the useless machinery was removed. Inc arrears
were tremendous In some instances varying from
three TO five years. and the arrears were hen
Increasing so, unless there would nave pceIi
,inder the old plan very considerable incledSs ~,
clerk hire 1t is pred that oS hovn sered
a congestion in accounts that woud s nss 81 tbe
Government settling the accounts ana those ior
WIZ" Tpare is PROVISION in the law which allows
accounts be retained five days after ney ha AYE
reached the secreary OF b the depart
ment which passes the account WAVES ,he rsYrie
%en nvi iog the the oppor
tunity appeal case settled by ,he bnt1d b.
stated that In every settlement me audlioT uiuer
ebe nresent act is required 10 notify the adminstri
tive office from which the account was rece .
Nv sending COPY of the certificate 10 such olIce.
There is absolutely nothing in the system tha.t
has been the subject OF just criticism Dut on ',v
other hand 1t has been commented most highly oy
many people both in and out OF the departments
There Is a prejudice against change. no more prob
.hiv tban might have been expected in any change
in Government office from the CLERKS WHO , Hose
engaged under the old plan. and particularly tl tI
who were engaged in offices that nave peeh ; aDol
tshed or changed. That there WOULD De crlticisin
and complaint from such source IS OBVIOUS. IL
is a peculiar feature that the criticisms so ItI 40
As known are all of a most general character De!lo
FOR the most part nsinuations in regard 10 the
lack of reverence for antiquity and ack OF resp,
for Alexander Hamilton and others who foiioweun nm
in the Treasury Department, that all OF tne salt
guards to the Government generally nave peen ,oi
down and the system made so inadequate that II VIII