Evening star. [volume] (Washington, D.C.) 1854-1972, 1908-11-27
SIMPLE AUDIT SYSTEM.
Mr.. TWeedaIe Wants Change
in District Accounting.
MORE CENTRAL CONTROL
Would Have All Estimates Submit
ted to Commissioners.
DISTRICT DEBT CUT DOWN
Total Receipts for the Fiscal Year
$12.571 .sOS and Expend
itures $12.717.7so.

In his annual report. submitted To ih'
Commissioners today. Alonzo Tweedale
auditor for the District recommended
that hereafter all estimates and requlsl-
tons affecting the revenues of the Distric
Of CoIrmbia shall be submitted to the
commissioners. and all payments from
apnropria tons. any part OF which Is
charged BILE TO the revenues OF the Dis-
;ric1. or repaymentS TO appropriations
AMI Collections increasing the revenues.
shall he made through the officials of the
District. except in the case or the SINK
ing fund, and all accounts pertaining
thereto shall be settled by the auditor
for the State and other departments
Auditor Tweedale considers this change
mos, important 1t will mean that all ac-
counts now appropriated in the name oil
the District although in number of in
stances not audited by ii, except at the
end of the year. will be brought directly
under The supervision of the District au-
ditor He mentioned such appropriations
those for the War Department fol
the maintenance Of the filtration plant
and Washington aqueduct. for the main
tenance of the Geological Park. and to
The Department of Justice for the MAIN
teDance of the Jail and the care Of pris-
oners, etc.
The auditor empha sized the fact that
Notwithstanding that Congress has pro-
vi6ed for an auditor to audit not only the
expenditures. but likewise the receipts of
rhe DISTRICT, and a diSbursng officer to
pay its obligations and collector to re-
ceVe all income. numerous payments are
made from District funds and moneys re-
ceived which do not pass through the
hands Of the municipal officers-with The
consequent result according 10 him. that
the accounts of the corporation do not at
all times portray faithfully the exact
financial condition.
First Suggested by Secretary Gage.
Mr.. Tweedale. in recommending this
change, said that in 1901 Lyman j. Gage,
then Secretary of the Treasury, in sub
hitting the estimates of appropriations
for the District for that year recommend
ed that this change of business method
be adopted.
Auditor Tweedale also recommended in
his report that the Commissioners urge
the passage of the bill introduced at the
last session of Congress providing for "a
bia, in place of the justices of the
peace. This bill was recommended last
wear by the auditor. and 1t provides for
the samplineation Of the accounting 1r by
passed the Senate and is now resting in
the House District committee.
Under the organization contemplated
by this BILL the auditor says. AL Of the
Justices will be assembled in one build
Ing. in the central part of the city. and
the machinery therein provided will con-
duce TO a more systematic and expeditions
handling Of the various moneys received,
and also result In q better service to the
various SIiitors before said court.
The bill further provides: Tn case
there remain in the hands of the said
clerk for term of three years balance
Vt ne in nh ol
shall not have been called for by the
party or parties entitled to receive the
same. tho same shall revert to the Dis
trict Of Columbia. and be paid forthwith
TO the collector OF taxes as part of the
revenues spf the District of Columbia
Mr.. Tweedale also recommended that
legislation be obtained requiring that all
deposits in the Police Court on account OF
collateral remaining in the hands of the
clerk for a period of three years or over
he forfeited and be deposited with the
collector of taxes of the District.
Receipts and Expenditures:
In speaking of the finances of the Dis
trict Mr.. TweedaIe said:
The collections on account of revenue
during the year amounted to s. 494, AL IS;
the receipts from the United States, being
its share of advances from appropriations
under the act of June II, 1878, $500
10; the amount loaned by the United
States to the District Of Columbia under
the act OF March .. 1907, to meet short
ages in District revenues. was $307 ,139. 46.
making total of S11. 492. 549. So The coll
lections on account OF trust and special
funds during the year amounted TO
sl.o79 so making the total collections
on account of income for the fiscal year
ended June so. 1905, S12,57l sos So
There was expended on account of ap-
preparations s11 1888 sol 81. and from trust
and special funds during the year, 81 .OS3.
L.,
for all purposes during the fiscal year
ended June so. 1903, s12, I.7S0. 81.
Balance on Hand
The balance at the close of the yeal
amounted to 1921 Is7 6s. made up as fol-
lows: In the hands of the disbursing Of
hcer of the District OF Columbia and other
dsbursine officers expanding District ap-
preparations. Sis JOSOi: to the credit OF
the several trust and special funds of the
District in the United States Treasury
SrsS. a495 and in the hands of the col
lector of taxes of the District. SIG. 436. u.
The total debt of the District Of CO.
tumbia June 20 1908, amounted TO Sl4.
.53.313.dS made up OF bonded indebt-
ednesS, as stated by the treasurer of the
United States. ex-officio commissioner OF
bhe sinking fund of the District of Cohm-
bia. amounting to Sl0,6O2.7JO. and an I'M
funded debt OF $3.50. 563.O6. being the
amount OuS the lnlteQ states on ACCOUNT
OF advances made under provisions of la "
70 meet shortages in District revenues
During the fiscal wear ended June 80
1905 there a decrease of SJ0l 900 In
the bonded debt and an increase of S3I2.-
696 - III the unfunded debt making net
decrease in the total debt of S12s303. -. -
Central Control Desired
Speaking OF improvements Chat should
be made in the system of accounting Mr.
Tweedale said thai a well organized sys-
tenn of municipal accounts should contain
the following elements: Central control
simplicity. uniformity and comprehensive
ness.
He quoted laws defining the jurisdic-
ion OF the auditor pertaining to the aud
iting OF the District moneys, and declared
emphatically that ii il shown plainly that
the claim OF the auditor for the state and
other departments that he has certain
jurisdiction over the District, such as
settling claims. is unfounded To
strengthen his argument he quoted the
finding OF the controller OF the Treasury
upon the subject