New-York tribune., 1900-05-28
A CONTRAST OF SYSTEMS.
AUDITING IN THE TREASURY DEPART
MENT AND IN THE ISLANDS.
ley TELEGRAPH TO THE TRIBUNE.

Washington. May 21-The publications yes
terday morning relating to alleged abuse and ir-
regularities in the management Of the Wash
ington City PostofFice. and the operations CT
its Porto Rican branches Cuntil the latter were
discontinued), and the prompt official explana-
tions relating thereto by Postmaster General
Smith and Controller Tracewen have brought
into sharp and striking contrast the account
ing system OF the National Treasury and the
administration thereof by the accounting Of
fcers Of that Department, and the system of
accounting devised and put into operation by
the War Department in Cuba. Porto Rico and
the Philippines. and the administration Of the
same by the accounting officers in the respective
islands
Before sunset yesterday official statements
respecting the alleged irregularities in the
Washington Postoffice had been published in
the afternoon newspapers which disproved most
OF the charges and demonstrated the fact that
there had been no lack Of vigilance other Of
acial dereliction in the matter either the
part Of the Treasury Auditor Of Postal As
counts. or the Controller Of the Treasury, who
controls the final settlement of those and other
accounts Of receipts and disbursements Of pub
lie moneys except such as are or have been
controlled by the War Department. On such
abort notice were the accounting officers able
10 put forth their explanations, accompanied by
the statement that all the records of the ex-
pendtures which had been challenged in
of the newspapers were open TO public inspec-
ton This naturally did much TO allay, and, in
fact. 10 remove the public apprehensions excited
by the publications. In respect. at least,
the explanations were incomplete however. but
that the fault Of the Treasury account
ing officers, cut of whose hands the accounts Of
receipts and disbursements Of public funds in
Porto Rico were taken thirteen months ago.
Moreover, there is reason to believe that as IN
the case Of cuban accounts those Of Porto Rico
were never at any time submitted in full TO the
accounting officers of the Treasury Department
for audit and final settlement.
GREAT DIFFERENCE IN METHODS.
Now TO contrast the celerity of these officers
yesterday with the lack Of it on the part Of the
Military Auditor Of Civil Accounts in Cuba. 1t
should be noted here. however, and never for
gotten that one of the worst features of the
counting system devised and established by the
War Department in Cuba and the other islands
IS that it does not include any such official d
controller, the nature Of whose duties is
pressed in the title of his office. Bearing that
fact in mind attention is invited to the
following recital:
More than four months ago Ganuary 10 the
Senate adopted a resolution calling for a state
rnent Of receipts and disbursements of Cuban
revenues by the military authorities in that ISL
ary 25). the Senate adopted another resolution
calling for similar, but somewhat more COM
prehensve statements Of receipts and expendi-
lures in Cuba, Porto Rico and the Philippines.
The Secretary of War has not thus far been
able 10 make any response TO the latter resolu-
ton In reply to the former two statements
have been transmitted to the Senate, which
agree in only respect-both are incomplete
and unsatisfactory. Some of the discrepancies
S%zt tan re a act
indicating their incompeteness and unsatisfac-
torfness have heretofore been pointed out in The
Tribune The test applied by the resolutions
would not have been regarded as a severe one
II applied to any branch Of the accounting sys-
tenn Of the Treasury Department, and the in
formation required could and would have been
furnished inside of thirty days. but the system
IN Cuba appears TO have broken down complete
ly under the test.
The information called for more than four
months ago has not been furnished. and there is
a growing suspicion that it never can or will be
furnished but that the investigation Of the Sen
ate committee will probably demonstrate that
the Cuban accounts are in a state Of inextricable
confusion on account not only of the inexperi-
and lack of efficiency. but, in cases, the
lack of official and personal integrity in the
officials and clerks employed. Another fact will
also be clearly demonstrated, which is, that in
order 10 reform the abuses, correct and prevent
extravaganza and insure honest and economical
administration Of fiscal affairs in Cuba a COM
plete change OF the system of accounting must
be made.
OPPORTUNITY FOR BETTER RULE.
II must be remembered that in order TO estab-
Esh the system existing there il
sary to disregard the intent expressed and the
provision made by Congress in the Executive
and Legislative Appropriation act for the
rent fiscal year. II that intent had been carried
out and the provided had been used all
naisapplications Of revenues all tendencies TO
extravaganza in expenditure and other irregu-
Iarities in the administration Of Cuban fiscal
affairs would have been discovered long months
ago: thefts and frauds also would have been
detected and exposed then. and the information
which the Senate has so long and vainly been
trying 10 obtain would unquestionably have
been promptly furnished. There would have been
no Cuban postal scandal, and no scandals in
other branches OF the public service relating to
the collection and disbursement of revenues
either there in Porto Rico or the Philippines.
It is probably true that some of the personal
and political favorites who have been enjoying
lives of luxury and official state in Cuba and
elsewhere, to which they had never before been
accustomed, and receiving salaries absurdly dis
proportionate TO the value Of their services,
would not nave been enabled do so, but the
National honor would have been safeguarded. as
also would have been the Cuban and other in
sulzr revenues. and the American people would
have been spared the shock and humiliation
caused by the recent disclosures and by other
revelations yet to come.
WOMAN FALLS FROM FIRE ESCAPE.