Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-11-16

of Columbia, in a civil suit against J. M
A. Watson (at law, No. 1920, $331.17 less
amount thereof paid to satisfy the costs OF
certain legal proceedings against said Wat
son, had in Cleveland Ohio, S1600. leaving
the net amount, $315.T.
The Ascertained Shortage.
This leaves a net shortage of $73,OS227.
Ofthe aforenamed net ascertained shortage
there will be actually required by appropria-
ton payable wholly from the revenues OF
the District of Columbia, II not otherwise
collected wholly or in part. the sum of $751;
1882, to reimburse the aforenamed deposit
accounts, being deposits by individuals and
corporations, for the net ascertained short
age therein, and to repay to the United
states the 90 one,half Of the aforenamed
amount of $23.OO7.49, due to the appropria-
ton for assessment and permit work, D.
G., which appropriation was not reim-
bursed by checks.
The recommendations of the auditor fol-
low:
Il respectfully submit for consideration
and proper action by the Commissioners
that safer and more satisfactory method
through the collector of taxes, to the credit
of the disbursing officer of the District,
with the treasurer of the United States,
on account of the whole cost deposit fund,
and of auditing the disbursements thereof,
would be to secure by means of appro-
pirate legislation by Congress authority to
deposit in the treasury of the United States,
subject to requisition Of the Commission
ers, all moneys now deposited to the OFF,
cial credit of the disbursing officer Of the
District with the treasurer of the United
States, under the title of whole cost de-
post fund, D. c. and to deposit in like
manner all trust funds Of like character
which are or may be deposited directly to
the credit Of the disbursing officer Of the
District with the treasurer Of the United
States. The moneys so deposited in the
fro Of ho wit cd Cfofo fn hn fraQ q
as an appropriated general trust fund &C
count under an appropriate title, such as,
miscellaneous trust fund deposits, DISTRICT
of Columbia to be drawn upon by requisi-
ton of the Commissioners in favor of the
District disbursing officer, and to be by
him disbursed on duly audited vouchers In
like manner as the disbursements under
regular District of Columbia appropriations
are made. This would simplify and unity
the system Of auditing by the auditor OF
the District, eliminate the anomalous and
unsatisfactory method of treating these
special deposit accounts; and while the
bookkeeping in the auditors office, in so
far as it relates to the individual accounts
of the various depositors would remain in
tact, the disbursing officer of the District
would have but one series of checks and
one series of accounts, all of which would be
finally and officially audited by the auditor
for the State and other departments, In
accordance with the general provisions OF
law relating to the accounts of the DIS
trict of Columbia.
Change in Methods.
Upon a plan which 1 had the honor of
submitting, and which was duly approved
by the Commissioners, all necessary trans
fers in appropriations and funds are now
effected in the Treasury Department, and
the only case in which 1t is necessary for
the disbursing officer Of the District to draw
his check to effect transfer in funds is
where such transfers must be made from
the whole cost deposit fund to the credit
of some other appropriation or fund, and
in this case the check of the disbursing Off
Ger is made payable to the treasurer of the
United States to be by him deposited to
the credit of the proper appropriation or
fund.
Should the moneys now to the official
credit of the diSbursing officer of the Dis
trict on account of the whole cost deposit
fund be, by virtue of legislation hereafter
enacted, deposited in the treasury as an ap-
propriated trust fund, subject to requisition,
the necessity of drawing a check by the
disbursng officer to effect transfer in any
case would be obviated.
mo moneys are now received by or dis
bursed through the office of the auditor of
the District, it's functions being limited and
restricted to those which legitimately per-
tain to an auditing and accounting office.
There is no provision of law for covering
back into the treasury OF the United states
to the credit of permanent appropriation
drawn by the dsbursing officer of the Dis
trict Of Columbis upon the treasurer of the
United States, which have remained out
standing or unpaid for three years or more,
similar to the law relating to outstanding
checks of the dishursing officers of the
United States. For this reason the account
of the disbursing officer or any former as
bursting officer. of the District with the
treasurer of the United States must remain
open so long as any check or checks are
outstanding, an amount equal to That rep
resented by the outstanding checks being
held for the payment of the same on pres
entatiOn
Submits a Recommendation.
81 respectfully suggest the advisability OF
securing appropriate legislation by Con-
gress authorizing that the respective
amounts represented by checks drawn by
the disbursing officer of the District of Co
lumbia. or by any other former disbursins
officer of the District, which have remained
outstanding, unsatisied and unpaid Tor
three years or more, shall be deposited by
the treasurer and covered back into the
treasury Of the United States by warrant to
the credit of permanent appropriation &C
count. to be denOminated outstanding la
biIities District of Columbia, and to be
carried to the credit of the parties in whose
favor such checks were issued upon the
books of the auditor Of the District of Co
lumbia. in like manner as the amounts rep
the United States which have remained out
standing unsatisfed and unpaid for three
years or more are covered back into the
treasury; and that the payee or bona flde
| holder Of any check drawn by the disburs-
ing officer. or any former disbursing officer
of the District of Columbia, the amount OF
which has been so covered back into the
treasury Of the United States. shall, upon
application, accompanied with competent
and sufficient proof and the surrender OF
such check. be paid the amount thereof
from the said appropriation account to be
denominated outstanding liabilities. Dis
trict Of Columbia, upon claim therefor
duly audited and approved by the auditor
Of the District, subject to like conditions
and provisions as those required and i'm
posed by sections BOG. 3O7 and 3OS Of the
Revised Statutes Of the United States with
| respect to the payment Of the amounts rep.
resented by the checks of the dsbursine
officers Of the United States which have
been covered back into the treasury to the
credit of outstanding liabilities.
During the fiscal year ended June 30
| 1903 282 claims were audited and paid fol
| taxes and licenses improperly collected, ant
| 90 claims for water rents improperly col
lected. From July l. 1908, to November
| 1903, 1855 claims for taxes and licenses i'm
properly collected were audited and paid
Il LII