Evening star. [volume] (Washington, D.C.) 1854-1972, 1912-01-17

records and reports and the lack Of in
formation which has been provided, this
was one of the first subjects into which
inquiry was made looking toward the is
suing of executive orders.
Character of Accounts Required.
In laying the foundation for the revision
Of the present accounting methods it has
been assumed that such information
should be produced. and only such as is
continuously needed by administrative
heads or as will be of value to the Con-
gress. The work has been prosecuted
under the following heads: The char
acter and form OF expenditure documents
that should be employed by the several
departments. classification of objects Of
expenditure; the kind and character OF
accounts that should be kept by the gov
eminent; the character Of reports giving
information regarding revenues and ex-
penditures that should be rendered to su-
perior administrative officers and to the
Congress, and which will enable them to
lay before the Congress information
which each member should have in order
that the legislative branch may be fully
informed concerning the objects and pur-
poses Of governmental expenditures.
Uniformity in Classification and
Methods.
Upon these matters the commission has
made extended studies. So far as the
kind and character Of accounts to be
kept by the government are concerned,
not only have reports on methods of ac-
counting and reporting been made by rep
Of each of the departments.
but for four Of these services detailed
descriptive reports have been prepared
ell, ,iny oof1xy hot cod nd
what procedure is followed in keeping
and recording accounts. Proceeding from
these statements of fact, the purpose is
to work out in collaboration with de-
partinent representatives unified proce-
dure, and q uniform classification of
facts which will enable accounting
officers to present to administrative heads,
to the President and to the Congress
complete. accurate and prompt infOrma-
ton, in any summary or detail that may
be desired.
Constructive Results Obtained.
The general basis for uniformity of ac-
counting and reporting has already been
laid in constructive reports with recon-
The results Of this work
have been promulgated by the con-
troller of the treasury with the approval
of the Secretary Of the Treasury in cir
These circulars prescribed the kind of ac-
counts which shall be kept for the pur-
pose Of making available to the admins
trative head of each deparement, bureau
and Office the information which is need
ed for directing the business Of the gov
eminent.
In all of the work of the commission on
these subjects emphasis has been laid
upon cooperation with departmental
composed of representatives
hr- ha nf
for the express purpose Of joining with
the commission In the preliminary studies
and in the conclusions and recon-
relating to the several de-
partments and establishments.
Reports at Present Required by
Congress.
During the consideration of these sub
jects the commission has made a study
Of the present requirements Of law re-
lating to reports which are in whole or
in part financial in character from the
various departments and establishments.
There are more than ninety acts of Con-
Gress which annually require reports
OF this character. These requirements of
the law result in nearly zoo printed re-
ports relating to financial matters, which
must be submitted annually to the Con-
Establishments. Studies Of these reports and
Of the classification of ex-
penditures as set forth therein have
been made by the commission to the end
that. SO far as practicable. uniformity
Of classification of objects of expendi-
ture may be recommended and identical
adopted.
Recommendations and Notifications.
In due time shall transmit to the Con-
gress such recommendation for changes
In the present laws relating to these
annual reports as appear to be pertinent
and necessary.
Special consideration has been given by
the commission to the annual reports re-
lating to the financial transactions of the
as a whole. In this connec-
ton the forms Of the financial state
ments Of the government from early
days to the present time have been ex-
amined. Further, in order that full in
formation should be available, an inves-
tigation has been made of the forms OF
annual reports and budget statements.
Of the results of accounting and of the
used by twenty or more for
eign nations.
One of the consequences of this work Is
apparent in a modification of the form
in which the gross receipts and dis
of the government have been
aYhahff~a berafoforS 1,v the Secretary ~