Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-11-23
MAKESANNUAlREP0RT
Auditor Garrison Details the
Work Of a Year.
DISTRICT FINANCES
ACTUAL LOCAL DEBT PLACED AT
$1,s33,51z.51.
Balances Remaining to Credit Of Trust
Funds and Special Funds-Audi-
tors Recommendations.

ASo4 among otner things the report con-
tains interesting statements relative to the
state of the Districts finances.
Auditor Garrison states that the actual
indebtedness of the District of Columbia to
the United States on July i. 1902, was
81, 760. 236.34, arising from deficiencies In the
District revenues to meet the proportionate
part Of advances from the treasury OF the
United States charged to said revenues on
account of appropriations payable partly
and wholly therefrom for the fiscal year
ended June 80, 1902, and prior fiscal years.
On July 1, 1903. this Indebtedness was re-
duced to 81 ,663 517.51 by reason of net
surplus Of sos, 20.83 in the revenues Of the
District for the fiscal year ended June &c.
1903 over and above the proportionate part
Of advances. including interest thereon,
charged to its revenues during said fiscal
year.
Debt Due United States.
The actual Indebtedness of the District to
the United States on July 1, 1904, was
81 ,349, 661 90, the reduction from the amount
Of Indebtedness on July 1, 1903 arising
from a net surplus Of $3O3, S55.S2 in the
District revenues for the fiscal year ended
June 80, 1904, over and above the proper
tionate part Of advances, including interest
thereon, charged to its revenues during
said fiscal year. Since July l, 1902 the
United States has been diminished In the
sum Of $409, 57665.
The auditor says that the total indebted
ness Of the District on July !, 1904. under
all appropriations payable partly and
wholly from it's revenues, had the full
amount of all such appropriations for the
fiscal year ended June 80 1904, and avail
fully drawn on or before June 80, 1904.
would have been s. 1923, 400. 40. The like
obligated Indebtedness on July /, 1903, was
So, zee, 1914.
Aggregate of Receipts.
The auditor mentions that the total re-
ceipts Of the collector OF taxes from all
sources during the year amounted to $o,-
SO8,S47.24 and the total amount deposited
by the collector during the year was a.
7O3, 267.18. The sum of $3,969.69. collected
by officials other than the collector of
taxes, was also deposited In the treasury:
The net amount charged to the revenues Of
the District on account OF advances and
transfers during the past fiscal year was
s. $40, 31O.6S After the interest on the pre-
ceding years Indebtedness had been de-
Quoted the report shows that the net sur
plus revenues for the fiscal year 1904 over
and above all charges on account OF ad-
vances and transfers.. amounted to $3O3,-
S65.S2. This latter amount exceeds the sur
plus for the fiscal year 1903 by sos. 13499,
The auditor states that the balance re-
manning to the credit Of the various trust
and special funds In the United states es
treasury at the close of the last fiscal
year aggregate SIT, 637 80. The balance to
the official credit of disbursing officer at the
close of the fiscal year 1904 was $14 1888
balance to the credit of the special disburs-
ing agent of the municipal building commits
sion, 81 ,994.O7; balance to the credit of the
special disbursing agent OF the ROCK Creek
Park board Of control. s36l.37; balance to
the credit of the superintendent Of construc-
ton of the Washington Public Library,
$4,699.1s. With reference to the disburse-
ments for the public library the auditor
suggests that 1t would tend to obviate con-
fusion If appropriations for the library were
estimated for and appropriated by Con-
gress under the head Of washington Pub
lie Library" instead of under the head of
Free Public Library"
Whole Cost Deposit Fund.
With reference to the deficiency in the
whole cost fund" now known as the mis-
cellaneous trust fund deposit, Auditor Gar
rison makes the following comment:
I'm the auditors report for the fiscal year
ended June 80, 1903, full explanation is
given as to the shortage in certain accounts,
which originated from the alleged defalca-
ton of James NJ A. Watson, formerly
clerk in the auditors office. 1t was shown
in that report that in order to make good
the shortage or deficiency in the deposit
count of individuals and corporations,
arising prior to July 10. 1903, and to reim-
burse the United States for one-half of the
ascertained shortage under the appropria-
ton for Assessment and permit work, Dis
trict of Columbia" also arising prior to said
date, an appropriation of sci 1882. payable
wholly from the revenues of the District.
was necessary. Since the date Of said re-
port the sum of 1920 has been collected
on judgment recovered against the said
James NJ A. Watson in civil proceedings.
which amount was deposited to the credit
of the whole cost deposit fund on January
T. 1904. This reduces the amount of the
appropriation required to make good said
shortage to $61 ,OS1.32.
improvements Made.
The report mentions the following i'm
provements effected in the work and meth
DDS of the office work during the year:
I'm the auditors report for the fiscal year
1903 attention was. called to the anomalous
and unsatisfactory method which then nee
essarily prevailed In relation to the audit. of
accounts under the trust fund. then known
as the whole cost deposit fund, District of
Columbia and the disposition of moneys
received on account of said fund; and rec
ommendation was made for appropriate
legislation by Congress to provide for
safer and more satisfactory method of
handling the moneys SO received in trust
Under the provisions of law contained in
the District appropriation act. approved
April q, 1904, the trust funds received by
the collector Of taxes, which were formerly
deposited to the official credit of the dis
bursting officer on account of the whole
cost deposit fund.-" have since April 30. 1901.
been deposited in the treasury of the United
States to the credit of the permanent ap-
preparation account created by the above
named act. denominated miscellaneous
trust fund deposits District of Columbia
from which moneys can besdrawn only upOn
acquisitions of the Commissioners in due
form. The disbursements under this trust
fund are made in the same manner. and as
safely guarded as are the disbursements
under the ordinary appropriations provided
for the expenses of the District
Outstanding Checks.
I'm the auditors report for the fiscal wear
1903 reference was also made to the neces
sity of appropriate legislation respecting
outstanding checks drawn by disbursine Of
ficers of the District Of Columbia. A draft
of the necessary legislation prepared in like
manner and duly approved by the Commits
sloners, was embodied In the act of Com
gress approved April q, 1904. Under the
provisions of this act the amount Represent
ed by all checks issued by the disbursinp
officer of the District, or by any former dis
bursting officer, which have remained ONT
standing, unsatisfied. and unpaid for three
years or more have been covered ba elk into
the treasury of the United States to the
credit of permanent appropriation ac-
count denominated Outstanding liabilities
District of Columbia Pursuant to said