The Washington herald., 1907-11-10

The District accounting under the
present system is disorganized. each
Office operating along separate and
independent lines In order 10 estab-
lish a thorough and accurate system
Of accounting and analytical book
keeping. which will extend to every
book Of record which in any way az
fects either the receipt or expenditure
! Of public funds or public wealth. It
will be necessary TO place the respon-
sibility for the installation OF such
system upon some one Office. giving
10 that Office the necessary authority
| 10 operate and control the same
In these words. Alonzo Tweedale. audi
tor Of the District, in his annual report
70 the Commissioners for the las, fiscal
year. attacks the method OF keeping
books. which began in 1875 and has not
been thoroughly improved since that
time. Mr.. Tweedale is careful 70 conceal
I IN the language Of official utterance the
| contempt which he evidently feels for a
| system Of keeping large accounts which
| has become SO burdensome with the in
/ creased business Of later years that the
I auditors Office is one Of the hardest
worked sections Of the municipal service
/ Mr. Tweedale has been auditor for one
/ year. but grew up in the Office from a
minor position. so that he knows whereof
I he speaks He proceeds in vigorous
/ language 70 prove his case. and recon-
mends improvements in the system
which would bring It within the purview
OF an intelligent. up-to-date method OF
keeping accounts which will recommend
itself 70 any intelligent accountant
District Loses Control.
After general criticism Of the system ir
/ vogue, Mr.. Tweedale says:
In connection with the control Of
the accounting Of the District. stteu-
tion is invited to the fact that quite
large part Of District appropriations
are paid annually by disbursing officers
other than the disbursing officer for
the District. upon vouchers which are
not audited and approved by the
auditor. The result of this system is
that the District loses accounting
control over the moneys so paid
Mr. Tweedale then enumerates twenty
seven expenditures. some OF them IN large
amounts. which thus pass out OF the
hands Of the municipal bookkeepers-
These items include payments Of sala-
ries TO court justices, expenditures for the
TWO reform schools, the Washington
acqueduct. and lighting Of public grounds.
Continuing Mr Tweedale says
/ As q concrete example OF the faulty
accounting occasioned by this method Of
expenditure. 1 invite attention 20 the
charge for the Maryland Institution Of
the Blind. which represents moneys that
have been paid by the Treasury Depart
ment out OF the permanent annual in
definite appropriation FOR that purpose.
without calling upon the District sUthOri-
ties in any way 10 pay the bills or even
notifying them when the payment had
been made. The consequence Of this
method OF trausacting business IS that III
this annual statement there is a charge
I against the District for payments made
. 10 this institution for the preceding
/ seven years and. in addition 70 the
charge. the District is required 70 pay
I 2 pei. cent interest on the sum OF money
Z so paid by the Treasury Department. No
accountant. however competent, can ever
hope faithfully and ycorrecuy 20 state
the actual expenses Of the government
OF the District when such a condition Is
allowed to exist.
Let District Handle Money.
While IL is recognized that Congress.
in its wisdom. has placed certain Of the
public improvements and the care OF pub
lie buildings and grounds under the direc-
ton and control OF the Federal depart
ments. and while the advisabiIity Of so
placing this control is not questioned, yet
il is believed. if II is the desire Of Con-
grssS that this method Of handling ap-
/ pT0pslatiOnS should continue. that il
should be modified so that while the di-
| rection and control Of the expenditures
. would remain in the hands Of the officers
or departments now making the expendi-
lures. the actual payment Of the money
should be made through the disbursing
officer Of the District. upon vouchers
which have been certified and approved
by the officer having control Of the ex-
{ penditures and audited by the auditor Of
4 the District, as is now required by law.
As an example Of the trouble arising
under the present system. I call attention
70 the fact that at the close Of the fiscal
year 1896. il was discovered that the
/ diSbursing Office referred to, had in their
! possession large sums of money upon
which the District was paying , per cent
interest. All this money was not needed
/ for immediate use. but had been drown.
/ preparatory 20 making payments which
were about TO accrue
Not Fair TO Taxpayers.
This resulted in a loss to the District,
and appears 70 be a strong argument, II
in fact II Is not a matter Of simple jus
tice 10 the taxpayers. for placing the ex-
1 penditures OF the money from District
! appropriations in the hands of the Off
cials Of the District who are acquainted
with all the provisions Of law governing
its expenditures. and who are endeavor-
ing to operate the finances thereof UPON
the most economical basis and in the in
terests Of the taxpayers.
The Secretary of the Treasury. .realiz-
/ ing the incOngruous situation created by
these conditions, IN forwarding the esti-
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