Evening star., 1925-01-10

the committee itself as II was a
| transaction to be taken care of and
included in the statement of account
between the United States and the
District of Columbia for the follow
ing fiscal year, namely, that ending
June so. 1928. as the act was not ap-
proved until that fiscal year
District Charged Twice.
a situation has developed as the
result of the inclusion OF this item
In the committees report. and the
reduction Of surplus revenues of the
District Of Columbia thereby. that
operates to do injustice to the Dis
trict Of Columbia. The joint select
committee, proceeding on the basis
of the report of the accountants,
charged the Districts proportion of
the appropriations made by. this de-
ficiency' 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
District OF Columbia in the statement
OF their respective accounts between
the United States and the District of
Columbia for the fiscal year ended
June 80, 1923, have again charged the
District OF Columbia with the proper
tion of the appropriations made by
the said deficiency act. Therefore. the
revenues of the District of Columbia
are now twice charged with the
amount OF this item.
%. The sum Of $11.67e.I4 The
amount OF this Item represents GER
tain moneys deposited directly in the
Treasury of the United States mot
through the collector of taxes OF the
District) during the fiscal year 1929
TO the credit of the District of Co.
lumbia
In the. settlement of accounts be-
tween the United States and the Dis
trict of Columbia for the fiscal wear
ended June so, 1923, these charges,
amounting, as stated, TO s233,70751,
were settled by the transfer OF that
amount of money from the revenues
of the District OF Columbia to the
credit OF the revenues of the United
states. Therefore, all known and
ascertained sums legally and morally
owed by the District OF Columbia to
the United States have been paid.
This amount was the Districts pro-
portionate credit of miscellaneous
moneys. such as surplus fees of the re-
corder of deeds and the register of wills.
miscellaneous fees from the National
Geological Park and activities under the
direction and control Of the officer in
charge Of public buildings and grounds.
The amount Of this item was actually in
the Treasury of the United States to the
credit OF the District of Columbia prior
to the close OF the fiscal year ended
June 80, 1922, and is included In the
general fund balance Of the District on
that date, as certified by the Controller
General Of the United States And yet
it was treated in the report of the ac-
countants, and as result thereof in the
report of the joint select committee. as
an obligation chargeable to the surplus
revenues Of the District OF Columbia in
the Treasury on June 60, 1922.
Obligations Released.
4. The sum of S39S,75512. The
amount of this item represents the
Districts proportion of the surplus
warrant issued by the Secretary Of
the Treasury as OF June 80, 1929, re
leasing obligations against District
revenues covered by unexpended bal |
ances OF District appropriations. In
der the law, annual appropriations
are kept upon the books of the Treas
ury Department for two years follow
ing the year for which the appropri- |
ations are authorized. At the expira- |
ton of that period the appropriation |
accounts must be closed out Under |
the accounting system controlling the |
fiscal relations between the United !
States and the District of Columbia, |
the revenues of the District of Co 4!
lumbia for a given year are charged !
with it's proportion of the total appro- |
priations authorized by Congress for |
that year.
This means that the District must |
set aside its 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 balances |
II IL tot 1an md
are carried to surplus by warrant Of |
the Secretary of the Treasury, the pro-
portion of such balances heretofore |
charged to District revenues is re- |
turned 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 |
so. 1929. as certified by the controller I
general of the United States.
Yet, Notwithstanding the fact that |
the amount of this item was an actual
money credit in the Treasury on June |
80, 1922, belonging to the District of
Columbia, and operating to increase |
it's surplus revenues in the Treasury |
on that date, the accountants employ
ed 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 on
June 80, 1922
Called Improper Obligation.
ut appeals to me that the forego-
ing explanations convincingly and
conclusively show that the sum of
ss1s,373.s3, embracing the several
Items considered in detail above. was
improperly treated as an obligation of
the District of Columbia on June 80, |
1922, thus resulting in corresponding
ly reducing the surplus revenues of
the District in the Treasury on that |
date. when 1T should properly have |
been treated as revenue credlt OF
the District of Columbia, thereby in
creasing the surplus revenues of the |
District of Columbia in the Treasury |
on June So 1929. Had this amount
been treated in the light indicated, the
Joint select committee must have re-
ported that the surplus revenues in |
the Treasury on June so, 1922, belong
ing to the District Of Columbia |
amounted to $5.26S,75 instead OF |
S4.438,154.92.
by referring to the Phipps bill Is. !
7oS), as passed by the Senate, you !
will note that the Joint select COM
mittee found certain items to be prop I
erly chargeable to the District of CO.
lumbia, apart from unexpended bal
ances OF appropriations, amounting
to s233,7o7.51, made up of three items: !
% S19I.8s0.35, representing the Dis !
tricts proportion of the s240 bonus |
paid to employees under the officer in /
charge of Public Buildings and !
Grounds, employees of the National !
Geological Park and employees of the I
Court of Appeals and Supreme Court |
OF the District of Columbia: CD /!