New-York tribune., 1906-10-15
TREASURY LEAKS.
Dangers of Present Disbursing .Sgs-
tenn of the GoUernment.
TFrom The Tribune Bureau

Washington Oct 14-Reform in the account
ing methods OF the government under which the
public moneys are audited is to be urged with
renewed vigor by the Controller OF the Treas
ury' r. ]. Tracewell the danger in the existing
methods having been emphasized by the recent
bartlett defalcation, in which the chief disbur-
sing officer Of the Treasury was discovered to
nave oeen S33'ooO short in his accounts in pecu-
Iations covering a period of several years
Mr. Tracewel believes a sweeping change
should be made in the system by which the dis
bursting officers Of the government are appointed
and IN administrative control of them He rec
ommends that the disbursing officers Of all the
government departments and bureaus at the
seat or government in Washington be by law
MADE Treasury officials. appointed by the Secre-
pary or the Treasury and appropriated for as
Treasury officials. The disbursng officers. under
the present system, are not under any single de-
partment, but are under the administrative con-
troll OF the heads Of the executive and indepen-
cent departments for which they disburse funds
The lack of concentration, in Mr.. Tracewell's
opinion, tends TO make loose system Of ac-
counting. allowing faulty practices to creep in
and influences to be exerted which do not con-
duce TO perfect bookkeeping With the dis
pursing officers all under the control of one de-
partment, and the head of that department re-
sponsible for the efficiency with which the ac-
counts are kept. 1t is Mr.. Tracewelrs belief that
the accuracy Of the governments accounting
system will be greatly improved.
Though the Treasury officials believe that the
system by which government accounts are au-
dited has been steadily improving within the last
few years, in keeping with the advance of mod
ern business methods. and that the accounts are
now perhaps better administered than sver be-
fore, they do not feel altogether satisfied with
the methods in vogue, and do not blind their
eyes TO tho fact that there have been irregulari-
ues practised and laxity IN the preparation Of
accounts which should never have been allowed
to occur. The Bartlett defacation is regarded
as a fragrant instance Of the ineff1ciency Of
system which made II possible for pecuations
to go undiscovered for long period, and the dis
coveries IN connection herewith may assist in
bringing about a reform in the governments
business methods which Treasury officials be-
Heve is badly needed.
The present system of appointing disbursing
officers for individual departments and bureaus
grew UP before the government had so many de-
partments and bureaus. Some Of the appoint
nents of disbursing officers were formerly large
ly due to Congressional influence, and was
form OF patronage which Congressman were
loath to give up AS the various branches Of the
government grew in scope the old system
adhered to. Controller Tracewell, convinced Of
the need Of reform, first took up the matter in
his report last year. and since then is more than
ever in favor Of a change. It Is pointed out
that In the last year 1868 accounts have been
withdrawn from the files of the various auditors
for examination because Of Irregularities dis
closed therein While many Of these trreguIari-
ties can be attributed TO a rnisapprehenson OF
the requirements of law and Treasury regula-
tons says Controller Tracewen, by far the
larger number are only apparent, and arose
from the failure Of accountable and adninistra-
tive officers TO furnish the accounting officers in
the beginning with complete and accurate in
formation regarding their fiscal transactions.
Mr. Trecewen says that to make the dis
bursing officers and their clerical forces Treas
ury officials instead Of officers and clerks Of the
several departments, independent officers and
Commissions for which they disburse is
not a new idea in legislation. He points out
that the solicitors in the several departments
are all officers Of the Department Of Justice,
though for convenience lodged IN the several de-
partments.
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