Evening star., 1923-02-05
$4,438,154 D. c.. SURPLUS IS REPORTED

OONx AO
tee. to make an audit which would
be final and conclusive.
Result Of Probe.
One OF these Investigations was
made into the general account OF the
District OF Columbia with the United
j. II. Mayes. accountants who were
employed by and reported to the spe-
cial committee investigating the af-
fairs Of the District OF Columbia un-
der House resolutions Nos. 154 and
zoo of the Sixty-second Congress and
third Congress (H. r.. doc. 1920.
Said report stated the balance in the
general fund OF the District OF Column
bia on July I, 1911. and was described
by the committee as "a finished re-
port"
This was an investigation Of the
accounts between the two govern
ments. AS they relate to the revenues
OF the District. and to the approprf-
ations made from the revenue of the
advances made from both by the
Secretary of the Treasury Of the
United States, as authorized by the
various acts of Congress since the
passage Of the act of June IL. 1873.
to and including the fiscal year ended
June 80. 1911. and also all appropri.
ations and advances made by the
United states to the District OF CO.
lumbia from June 20. 1874. TO June
30. 1878. inclusive. which affect the
account between the two govern
ments. --.-.
Said investigation required ap-
nrcximately three years time and re-
suited in the discovery of certain
, items in considerable amount. for
which reimbursement was required
by the United States from the Dis
trict Of Columbia. These were as
follows:
Figures Submitted.
Reimbursement on account unpaid
balance OF advances to defray Dis
trict expenses for fiscal year, 1878.
required under act of July II. 1919,
SIS. 900; reimbursement account
of advances for support public schools
1871. required under act OF
July IL. 1918. Observation-Disclosures. $Io,OOO.oO
Reimbursement on account OF
Georgetown, required under act
| Of July IL. 1919. ............... 30, ,S8S. 90
Reimbursement for Interest on
sos d. {. bonds for 1877 and
/ 1873, required uader act OF March
Reimbursement, on account Of
Freedman's Hospital. required
under act of August /. l8l4.... 1896. 70
Reimbursement on account Of
support OF insane In St Eliza
| heth's Hospital, 1881 to 1911. act
of March 1. 1919. l3............. 7to 53S. o.
Reimbursement on account Of
support OF Insane In st. Eliza
heth's Hospital. as in full re-
quired under act of July /. 1916. @s2. &C
Reimbursement on account OF
construction OF District jail, re-
1918 .................. $4,000 %
advances to par teachers In pub-
| Tic schools In 1874. required under
act of August 81. 1918. s.......... 97,74o. 30
Making a total of. f........... s.. .O4S sss. 70
A second investigation was made
| by ". w. Spalding,, accountant who
examined the miscellaneous and gen
United States and the District OF Co.
lumbia from 1874 TO the date OF the
! inquiry. These accounts were check
ed up carefully by Mr.. Spaiding. who
was employed internationally between
the years 1913 and 1918. His recon-
favorably acted upon by the Congress.
| and certain refunds to the United
States were required from the Dis
trict, as follows:
Refunds Required.
Reimbursement, account OF Wash
ington Market Co, rentals, ISIS 10
1914, required under Act Of March 4,
1915 ......................... .sl5s 49, 90
REIMBURSEMENT account OF dnes In
United States cases liz criminal di-
vision OF Supreme Court. u. C.. be-
tween July I. 1873. and June 90,
1908. required under act of April
H.: 1917. ........................ o4Soo. rs
Reimbursement, account of fines
| in United States branch OF Police
Court between July 1, 1878, and
! January l, 1902. required under Act
Of April II. fsl7.. eli. .45o. =
| Msking a total of............sa 1894, ,lss IS
Mr.. Spalding appeared before your
! committee and testified that the .work X
! was done as thoroughly as practica.
| Bile. but that he believed at the con-
clusion of his labors. and believes
! now. that certain other items. total =
| ing possibly $4,000 or $4,000. should
be investigated. Later on he furnish :
! ed your committee with nlemoran-
dun Of these items. and it was dis
closed that except in three instances
they had already been considered
! by il.
These three remaining items have
since been investigated by your com
! mittee and are set forth under the
| head of Title of this report.
+, Summary OF Report on Audit.
| AS heretofore stated, Messrs. Has
. kins and Sells were also required 10
! can attention to any items noted by
| tween July /. 1874, and June so, 1911
| which might have q bearing IN this
investigation. In summary o. their
| report. dated January II. 1923, they
state:
| Certain of these items referred to
J in the foregoing synopsis would be
affected by transactions prior to July
l, 1911. In order to complete the in
! quiry into such questions. it would
! therefore. be necessary that the eX-
| animation be extended prior to July
! |. 1911, SO as to cover the entire pc
riod comprehended by the act Great
| ing your committee"
| But as to each of said items. aris-
| ing prior to 1911. your committee has
/ found, as will be hereinafter shown n
we're properly charged. and that
F, there is nothing due from one gov
| ernment to the other.
] The ones concerning which adjust
ment is recommended by your COM
mittee. and which are listed under
/ to transactions prior to June 80. 1911
Also the committees consultan nts
Messrs. Galloway, Taggart. Donovan
and the citizens joint committee. arc
| In complete agreement as to the ex-
istence of the surplus, and practically
jecting possible equitable credits be-
! tween 1874 and 1911. suggested for
| consideration by the committee
| accountants.
OfRciai Records Lacking.
Again your committee is advised
| that many Of the official records and
memoranda necessary to a satisfac.
tory audit have long since been de.
stroyed, and that, however great
! might be the diligence Of the ac.
| countants. a complete and thorough
audit for the entire period in ques.
/ ton could hardly be secured. we
submit, that the above statement o1
| what the facts actually are, speaks