Evening star., 1915-12-08
Continued from First Page.)


lof Washington Market Company rentals
llSsS to 1919, S16S.012.50: care and treat
tment of District patients at Freed
linens Hospital. 1906 to 1918. s31.e96.1O
ADVANCES made during 1877 and 1873 tt
,pay interest on S.65 bonds. s5S6.061.23
scosts OF condemnation, Meridian Hill
Park. S720; interest on park advances
;for fiscal year of S2.2ss.50. making J
total increase in Indebtedness for the
tyear of s7s2,372.13.
In addition to the foregoing sum
There was charged to the District, IN
1.-THE regular appropriation account. the
fiscal years 1914 and 1915 from the
Treasury for the new Columbia Hospi-
,tal building. S137.
During the year there was retired
if421.150 of 3.65 bonds, and investment
imade of the sinking-fund appropria-
Ition in United States pep cent Pana-
nna canal bonds at par. $295,00o. Add
ling to the foregoing sums the amount
of cash reimbursements to the United
Estates required by various acts OF
Eongress both for 1915 and prior years,
ES6S.S55.4 gives a total reduction in
indebtedness of S1,2ss.S05.42. leaving
only the debt covered by the S.65 bonds
outstanding juno 50, 1915, in the sum
Qf &6,5IS,0o0. less sinking-fund invest
Snents. s295,000, net Indebtedness of
Ss.223.00O.
eBy public act approved March 4, 1915.
She Commissioners were authorized and
y
accounts due to the Watson defalca-
Gbn. This was done by paying to the
qhited States s10S23.75; to the miscel-
Aneous trust fund deposits fund $51.-
f66.22, and to the permit fund s1.759.9a:
N all, 500. 1896: all of which was paid
rom District revenues.
Revenues and Appropriations.
THE total revenues of the District for
the year amounted to sS.041, ,529.6s,
Ahich, with the Districts share of un-
expended balances of lapsed appropria-
tons, s67,S92.47, gives a resulting credit
" ss.lo9,422.15.
AAgainst this sum is chargeable the
Districts share of appropriations for
the year. $7.o10.149.3s, and charges on
account of reimbursements to the United
States paid out of District revenues,
Including interest charges, S1e2,364.aS; !;
making total charges against the reVe-
nues for the year of S7.sS2.514.32, and
leaving Il resulting surplus at the close
81 the year of s246.901.S3.
IDeductinE the foregoing surplus OF
{246,901s3 from the deficiency in reve-
tues of 81 ,lo".014.a7 at the close Of the
prior year, 1914. leaves deficiency in rev
SStucs to meet all appropriations and
charges June 30, 1915, of sI65. 5.l0S.14.
Th!s deficiency is made up of the diff
rrence between the Districts liability
an account of unbalanced approprta-
sions on the Treasury books of $1.55S,-
1885, and the cash balance in the gen.
eral fund of the District in the Treasury
and in the hands of the collector of
taxes at the close of the year, $780,
5000.
Had 1t not been for the large amounts
required to be reimbursed to the United
states on account Of transactions relat
ing to former years. the District would
have had during 1915 over L million
dollars of surplus revenues.
Fiscal Relations of the District Of
:. Columbia to the United States,
Z. and Accounting Hereunder.
.Attention is again invited to the de-
STABILITY of centralizins the control
IND direction of all District finances
ither than the administration of the
interest and sinking fund under the
commissioners OF the District of CO.
Aimbia. The matter is discussed in de-
tail In the auditors annual report
Herewith.
Deficiencies in Po1icemen's and Fire
{. mems Relief Funds.
sThe total deficiency in the police
zon's and firemen's relief fund, to meet
tension payments to the close of the
ttscal year amounted to ssS65S.ss. OF
dis sum s55.s92-s6 was brought for
Ward from the previous years and s10.-
36s.72 incurred during the year just
closed.
,inasmuch as the present law provides
that all deficiencies in these funds shall
he made up from receipts from dog
taxes and Police Court fines and as
these sources prove insufficient, it is
evident that there should be other or
spdditional provision made Of the nee
dkssary funds to meet payments in full
relative to said fund BY SO doing there
kould not be any change with respect
% the rates or measures of pensions
ind relief, but only as to the provision
Of adequate funds to meet such pay
.pcnts
Property Accountability and Ac-
counting Hereunder.
Pursuant to the directions of Con-
sress contained in the District appro-
priation act for the fiscal year 1916.
the Commissioners have established
Il property ty-accounting division in the
Office of the auditor
Prior to the establishment of this di-
vision a committee was appointed by
The commissioners which took under
consideration the entire cost of prop
oTty accountability, submitted a report
sHlo recommendations thereon for the
Installation OF thorough property
accounting system, which is now in
cSurse of operation under the audi
tpr's direction.
1T is believed that the establishment
" personal responsibility for the re-
ceipt, expenditure and custody of per-
.Dnai property OF the District will re-
silt In a saving far exceeding the cost
9 clerical and other expenses Incl
lent to the keeping of such records, in
mat by having an accurate record of
rFe location and placement of the sew
erai properties and a statement of fact
whether or not they are needed for
Use the auditor will be enabled very
Materially to reduce the amount Of
purchases required for property. Prop
erty no longer required for use in one
department or Office can be transferred
- another department and used, there
~ saving the expenditure Of public
fands for new articles Of like char
Scter.
sCnder regulations prescribed by the
commissioners, no property may be
disposed of except by due authority
and voucher-that is, expended for the
ordinary use of government trans
SrFed 70 another department or con-
femne6 In every case. before con-
'femnation. the survey officer visits and
itEpects the articles TO be condemned
~ TO their probable use and value and
Directs their subsequent disposal
at is especially important In all sys-
ttlity for property that there shall be
an actual physical checking of accounts
u property reported to be on hand
Syits is provided for In that after the