New-York tribune., 1900-05-13
THE LAW NOT OBEYED.
WAR DEPARTMENTS SYSTEM OF AC-
COUNTING CRITICISED.
NO VOUCHERS TO SHOW FOR IMMENSE
SUMS RECEIVED AND DISBURsED
IN CUBA. PORTO RICO AND
THE PHILIPPINES.
lBY TELEGRAPH TO THE TRIBUNE.1 ]

accusations in the Neely case call attention IN
a disagreeable manner to practices which hao
excited unfavorable comment among senators
and Representatives in Congress as early as
last January and were pretty fully discussed IN
a Washington dispatch published In The IT'D
une on the Doth Of that month In that article
it was shown that the law requiring all ac-
counts of receipts and disbursements OF money
derived from public revenues in Cuba Porto
Rico and the Philippines to be audited by the
Treasury Auditor for the War Department had
not been obeyed, but that different system had
been adopted for which no warrant or law eN-
listed The act of Congress referred TO- "hich
was approved February "a, 1900 appropriated
S25 900 for the temporary employment OF addi-
tional clerks in the office Of the Auditor for the
War Department "for the prompt and efficient
auditing of the accounts OF revenues collected
and disbursed' in the islands. The first execu-
tive order issued on the subject dn December
1899 provided follows:
There shall be appointed auditor. who shall
be stationed the chief port. whose duty snaH oe
found Correct, to certify to them. Such auditor
shall on the t v of to to e
of War of all expenditures MADE M th Waw De
shall be referred to the Auditor OF the war De-
partment for audit.
Only one batch of accounts was ever reIerreo
To the Auditor for the War Department for
settlement and that consisted simply OF a cert-
fed statement of receipts and expenditures un-
supported by vouchers. The Auditor called Tor
the vouchers, but they were never furnlshed' De-
cause they were not in possession of the war
Department in Washington. Instead OF that
being done the Auditor was advised that dlr-
ferent system had been adopted. This was one
which did not involve the reference of the ac-
counts to the Auditor for the War Department.
as the law provided. The reasons for the adop-
,oPt tl,i
the Assistant Secretary of War to the Secretary
Of the Treasury under date of May %, 1889. In
this letter the Assistant Secretary or war sald
that the plan originally fixed upon was found 10
be wholly inadequate to meet the vast volume or
auditing that must result from the military oc-
cupation of the islands, and that 1t was found
that a system of auditing and accounting must be
adopted closely connected with the government
thereof. and in the locality where the collections
and disbursements are made.
MR.. MEIKLEJOHN'S EXCUSES.
Further on he said that the correspondence
incident to the auditing of this vast volume OF
accounts must be enormous, and the time lost
that would follow consequent upon the long
distance all communications would have to
travel to reach destination would be an almost
insuperable hindrance to proper and prompt
audting of accounts" He added: "The custom
of suspending by accounting officers all items
requiring explanation or supporting vouchers
would of necessity, delay settlements as to
make them practically valueless during the
period of military occupation"
In The Tribunes dispatch of January - 1t
was pointed out that the dsbursing officers OF
the Army and Navy stationed in the ISLANDS
were required to send their accounts to the
Auditor for the War Department for settle
ment. and that the collectors and disbursng ot1-
GERS handling Cuban and Porto Rican revenues
were not more distant from Washington than
similar officers handling public funds on the
Pacific Coast and in Alaska.
The system adopted has been the subject of
considerable criticism the part of members
of Congress ever since they began to know
something about it, and in private conver-
sation some of them have expressed fears
that It would result, as it seems to have
DONE in irregularities. abuses and scandals.
1t ia open many grave objections
one of which, however cannot be that it
does not provide for the prompt auditing of
accounts" If Mr.. Neeys statement that all his
accounts had been inspected and approved a
month ago correct. 1t may be remem-
bered that in his letter of May % 1899, to the
Secretary of the Treasury. the Assistant Secre-
tary of War dwelt the necessity for
prompt auditing" of the accounts of receipts
and disbursements of revenue in the islands.
The system does not operate 10 1urnlSh 10 e1tner
the Secretary of War the accounting officers
in Washington accurate and specific informa
ton respecting such receipts and disbursements.
More than three months ago-on January %
the Senate adopted a resolution directing the
Secretary of War to furnish such information,
but up to this time it has not been furnished.
OF all the many millions of revenue collected
and disbursed in Cuba Porto Rico and the Phil
ippines under the direction of the War Depart
ment since the military occupation of those
islands there is not to-day a single original
voucher on file in Washington showing how
dollar of that immense sum was expended or
from whom or what account it was received.
The fact that no usual and proper accounting Of
such receipts and disbursements was made be-
came known to members of the Ways and Means
Committee and of the Appropriations Committee
several months ago, and the Secretary of War
asked for an explanation of the new system
! INQUIRY BY A HOUSE COMMITTEE.
On February 6 Assistant Secretary Meiketohn
appeared before the Sub Committee on Appro-
priations and made long statement. and an
swered some questions. A portion of the exami-
nation follows:
plete the auditing has been done whether
in keeping the ACCOUNTS of receipts they keep an
sources, and in paying out the accounts they
audited in the same careful way as is done in our
Mr.. Meikletohn-,After the pronunciation of these
was made by the War Depar rtment. and the War
Department framed rules and regulations for the
these possessions. copies of which are herewith
presented. These rules and regulation were
partment after the laws of the United States gov
reSe @ s aunt hd OF ne
proved by the Secretary of the Treasury. The