Evening star., 1923-02-05

of this act. and that. in the absence of
tory and complete as any audit could
ever be.
No witness appearing before the
committee has testified that a further
detailed audit would be advisable,
Joint committee. Representative john
son of Kentucky and Mr.. Thomas
Hodgson, an employe OF the Treasury
Department, who stated the account
Of the District for more than thirty
years, have all spoken against the
necessity for or advisability Of the
same. No witness who has testified
before the committee has been able
Wes ssns nave up ao any seen 'fms sf dispute
Your committee, therefore. believes
that a further detailed audit would
be decided waste OF time and
money, and would serve no good pur-
pose. Neither Is the same necessary.
according to our belief. under the
provisions of the act of June 20, 1922.
which must be considered with refer
ence to their practical effect.
Your committee. therefore. recon-
mends that the Investigations ALREADY
made be taken as a basis upon which
definite and final action should be
had by the Congress.
Claims for Adjustment.
| As result of the inquiry. your
committee finds that the various items
J appearing III the annual appropriation
, bills for the District of Columbia. en-
! acted during the entire period speel-
! fled In this act. have been properly
allocated between the District or
Columbia and the United States. with
the exception of several small items.
These have either been corrected by
prior action OF Congress or are in
| cluded under this title in this report.
. al Avn1s hot
J tain items. which cannot properly be
| considered as accounting and book
| keeping errors. and which are con-
4; siderably larger in amount. have
either been settled by prior leeisla-
ton or are covered by the recommen-
dations contained under this title in
this report.
| Your committee also submits that
certain additional items. which have
been called into question. have been
| considered by it's members and re-
! ported under the head of title w OF
this report, with the recommendation
that they should be held to have been
properly accounted for, and that no
changes In the account between the
District OF Columbia and the United
States should be made in respect TO
the same.
l. The committee reports. as its
first finding. that at June 80, 1922,
| the credit balance, District of Colum
/
, Treasur certified to by the con-
troller general OF the United States,
and as shown in exhibit A of the
report of Messrs. iaskins & Sells,
certified public accountants, was ST.
574.416, which is s5,260.67 less than
that shown by the records of the
auditor OF the District OF Columbia.
The committee understands that the
difference is being investigated and
will be properly adjusted.
Encunsbrances shown.
Your committee also finds that the
records of the District appropriation
; ledgerS show encumbrances against
| that balance. on account of unexpend-
cd appropriations, aggregate S2,O7,-
6l6.a4. and also further obligations
to the amount OF ss25.603.69, which
! will eventually have to be paid out OF
I this fund.
! That. subject to the correctness OF
the liability above stated. which can
be accepted for all practical purposes
the free surplus at June 30. 1899. was
! S4,6s1lS6.97.
.. The accountants have called at
tention 10 certain errors in stating
! the account between the two gov
fernments, and have recommended
that the net amount of S665.46 be
credited to the District. Messrs. CAL
loway and Taggart also suggest ad :
Iustment OF these matters on the
basis of figures submitted by Messrs.
Haskins and Sells, and in this recon-
,mendation the committee concurs.
J. AS a partial offset against these
credits the committee recognizes tha I
the United States Is entitled to re-
endorsement on account OF the $40
annual bonus paid to certain classes
to the fiscal year, came solely from
J federal funds.
| TIE accountants, without definitely
icommitteeing themselves, call atten-
tion to the fact that such general in
,creases In conpensations Of certain
employees have been charged whilly
against federal appropriations, while
increases, have been charged proper
tionately against the United States
and the District OF Columbia.
Here is an evident oversight by the
Congress, due no doubt to the fac,
| that provisions for such bonus have
! been inserted from time to time in
| measures other than the District OF
Columbia bill The appropriation act
for the present fiscal year made the
| necessary correction as to the futG: E.
There Is no. doubt concerning the rol.
icy Of Congress in the matter, and
! your committee recommends that the
District should pay its .proportioaate
share of increased compensation In
countants in their report This share
amounts to $I9I.890.35.
! The above is in accordance with the
recommendations of Mr.. Galloway
and the citizens joint committee
make no argument on the question.
Similar Item Cited.
4. Another item of somewhat SINH
lar nature arises in connection with
appropriations of $4,000 and s2,50C
made in the acts Of June 5, 1920, and
March 4. 1921. respectively. far the
purchase OF land in connection with
the National Geological Park.
The cost OF land previously Sc.
cued for this purpose was charged
proportionately to the federal and
=! District governments. and your com.
mittee can see no reason for an ex.
ception in these two cases. 1t is be-
lieved that this is another oversight
caused by the fact that the appro'
priation in question was not contain
ed In the District bill.
In this position your committee has
the support of Mr.. Taggart and, b.
inference, of the accountants. Mr.
ton is the only one involved. al
legally the matter is settled, while
Mr.. Donovan is content to leave the
matter to the determination of the
Congress.
J., The citizens joint committee. or
the other hand. advocates not only
that this sum be charged wholly
against the federal government. but
also that there should be a refund
to the District Of moneys heretofore
contributed for such park purposes
Your committee. however. is unwill'
ing to disturb the evident intention
of Congress in this respect, and ir
addition believes that sufficient bene
fits are derived from the. park BY
local residents to Justify the Dis
trict's share in the expenditures in.
volved. =
| The recommendation, therefore; is