Evening star., 1924-01-23

| man the total OF appropriation and
enuss of the District for that year.
RMS money was actually in the
treasury at the close OF the fiscal
year 1922. and is included as a part
! Of the general fund balance Of s7.574,-
1850 certified by the controller gen
erai TO be to the credit of the gem
eral fund of the District on June
~ 1922. How, then. could this item
be treated as an obligation to re-
uuce surplus revenues of the District
IN the Treasury on June 80. 1929?
\ ct this is what has been done by the
accountants in their report to the
Joint select committee. and by that
committee in its report to Congress.
Status of Disputed Item.
The fact that this sum of $685.
oOS.S5 was used as an element in fix
the fiscal year 1923 did not destroy
the other fact that on June 80. 1922.
the money was actually in the Treas
ury OF the United States to the credit
of the District of Columbia. There
IS not any warrant or justification
Tor charging the amount of this item
in the form of an obligation against
the District Of Columbia. The joint
select committee was finding, con-
dition existing as of and on June 80.
1922. and the amount Of this item of
$l69.50S.S5 should have operated to
increase. not reduce. the surplus
revenues of the District in the Treas
ury on that date.
"2. The sum of S239430.72 Under
the deficiency appropriation act ap-
proved July /. 1922. items totaling
S399.051.20 were appropriated for the
District of Columbia The charge to
the revenues of the District by rea-
son of such appropriations amounted
to 39.i30.72 Because the act in
question was not approved until after
the close of the fiscal year 1929 Ut
hn do Of h..
fiscal year 1929, il was not consider
ed or included by the controller gem
eral or by the auditor Of the District
of Columbia in their respective state
mentS of account by the United States
with the District Of Columbia for the
fiscal year ended June so. 1922.
Sees Injustice to District of Columbia.
1T should not have been included in
the renort of the accountants of t'ie
committee, or in the report OF tEe
committee itself. as it was a trans
action to be taken care of and in
cluded in the statement of account
between the United States and the
District of Columbia for the follow
ing fiscal year. namely. that ending
June 80. 1928. as tie act was not ap-
proved until that fiscal year.
A situation has developed as the
result of the inclusion OF this Item
in the committees report. and the re-
ductton OF. surplus revenues OF the
b
operates to do double injustice to the
District of Columbia.
, The joint select committee, pro-
ceeding on the basis of the report Of
the accountants. charged the Dis
tricts proportion of the appropria-
tions made by this deficiency act
against the surplus of revenues of the
District in the Treasury on June 80.
1922. The controller general of the
United States and the auditor of the
n N an
of their respective accounts between
the United States and the District of
Columbia for the fiscal year ended
June 30. 1923, have charged the Dis
! trict of Columbia again with the pro-
portion of the appropriations made
by the said deficiency act. Therefore
the revenues of the District of CO.
lumbia are now twice charged with
the amount of this item.
Source Of Moneys.
"3. The sum of Sl7,909.00 The
amount of this item represents GER
to in moneys deposited directly in the
Treasury of the United States (not
through the collector of taxes of the
DistricO during the fiscal year 1922.
to the credit Of the District of Colum-
bia. This amount was the Districts
proportionate credit of miscellaneous
moneys. such as surplus fees of the
recorder of deeds and the register
OF Wills. miscellaneous fees from the
National Geological Park and other
activities under the direction and con-
troll Of the officer in charge OF public
buildings and grounds.
! The amount of this item was &C
tually in the Treasury of the United
States to the credit OF the District
the fiscal year ended June go. 1922.
and Is included in the general fund
balance of the District on that date,
as certified to by the controller gen
eral of the United States. And yet IT
is treated in the report of the &C
countants and as result Thereon in
the report of the joint select COM
mittee. as an obligation chargeabie TO
the surplus revenues OF the Dlstrlct OF
Columbia in the Treasury on June 30,
! 1922. oo r,,o
amount of this item represents the
Districts proportion Of the surplus
warrant issued by the Secretary or
the Treasury as of June 30, l922. re-
leasing obligations against District
revenues covered by unexpended bal
ances of District appropriations.
| Under the law annual appropriations
are kept upon the books OF the iTeas-
ury Department for two years follow
ations were authorized, At the ex-
piration of that period the approp1i;t-
ton accounts must pe closed ou'.
Accounting System Used.
Under the accounting system con-
trolling the fiscal relations between
the United States and the District of
Columbia the revenues OF the Dis
trict Of Columbia for a given year
are charged with its proportion OF
the total appropriations authorized
by Congress for that year. This means
that the District must set aside lis
current revenues for a given year On
the assumption that the total amount
Of the appropriations for that year
will be expended.
.'Therefore, when unexpended bal
ances OF District appropriations lapse.
and are carried to surplus by warrant
of the Secretary of the Treasury, the
, proportion of such balances there
tofore charged to District revenues
| is returned to the Districts credit
| as so much actual cash. The amount
of this item, s39S,755.12, is included
as a part of the general fund balance
of the District in the Treasury on
June 80, 1922. as certified by the
controller general of the United
States.
yet, Notwithstanding the fact that
| the amount Of this item was an ac-
June 80, 1922, belonging to the Dis
| trtct of Columbia, and operating to
increase its surplus revenues in the
Treasury on that date, the account
ants employed by the committee, and
the Joint select committee by reason
thereof reported the amount of the
; item as an obligation against the
! District of Columbia and deducted the
amount from the surplus revenues
belonging to the District in the
! Treasury"