Statement of consular fees, consular salaries, and emoluments to officers, &c.-Continued.. $1,000 is compensation to the consular agent, and the remainder, after deducting the agent's official stationery and postage, went to the consul. Statement of the actual expenditure by United States consuls for the hire of clerks during the fiscal year ended June 30, 1875, and allowed from consular fees under act approved June 11, 1874. Statement showing the amount expended by the consular officers of the United States for the relief of scamen, the money received by said officers for extra wayes, and the loss by change incurred by them in drawing for balances due them during the fiscal year ended June 30, 1875. Statement showing the amount expended by the consular officers, &c. Continued. REPORT OF THE SIXTH AUDITOR OF THE TREASURY. OFFICE OF THE AUDITOR OF THE TREASURY SIR: I have the honor to submit the following report of the business operations of this Office for the fiscal year ended June 30, 1875. My annual report to the Postmaster-General, now in course of preparation, will exhibit in detail the financial transactions of the Post-Office Department during the past fiscal year. A comparison of the tables of the present report with those contained in the report made by my predecessor for the fiscal year ended June 30, 1874, will show a large increase of business in each division. EXAMINING DIVISION-BENJAMIN LIPPINCOTT, CHIEF OF DIVISION. This division receives and audits the quarterly accounts-current of all post-offices in the United States. It is divided into four subdivisions, viz: the opening-room, the stamp-rooms, the examining corps proper, and the error-rooms. 1. The opening-room.-All returns, as soon as received, are opened, and if found in order, according to regulations, are entered on the register, carefully folded and tied, and then forwarded to the stamp-rooms. The number of quarterly accounts-current received during each quar ter of the fiscal year ended June 30, 1875, was as follows: Third quarter, 1874.. Total Increase over last fiscal year, 6,289. 33,630 34, 6-42 34,946 33, 856 130, 076 2. The stamp-rooms.-The quarterly returns received from the opening-room are divided alphabetically among eight stamp-clerks, whose duties consist in comparing the stamp-statements of the postmasters in the accounts-current with their own books, and the returns made to them from the stamp-division of the finance office, whence stamp-orders are issued and receipts for the same received and forwarded to the stampclerk. The returns thus approved or corrected are passed to the examiners. All accounts from offices of the first and second classes are passed through the various subdivisions of the Office in advance of other returns, so that they may reach the chief of division and his assistants with as little delay as possible. The number of accounts examined and settled by the stamp-clerks for each quarter of the fiscal year was as follows: Third quarter, 1874... Second quarter, 1875.. Total...... Increase over last fiscal year, 5,384. 33,011 34,942 34,357 34.873 136, 6-3 3. The examining-corps proper is composed of seventeen clerks, among whom the returns received from the stamp-rooms are divided by sections, each comprising several States or parts of States. The average number to each section is about 2,000. After the exami nation of the accounts-current and the stamp-account, reviewing and refooting the transcript of mails received, and examining all vouchers belonging to that portion of the work, the balance is drawn on all accounts of the third, fourth, and fifth classes. The returns thus examined and completed are forwarded to the registering division to be entered upon its books. The number of accounts examined and sent to the registering division for the fiscal year was as follows: Third quarter, 1874... Fourth quarter, 1874... First quarter, 1875.. Second quarter, 1875... Total....... Increase over last fiscal year, 5,384. 33,011 34,242 34,557 34,873 136,63 4. The error-rooms contain five clerks, who review and re-examine the error-accounts received from the registering division, and forward to cach postmaster a copy of his account as stated by him, and as audited and corrected by the Office. The number of accounts corrected and copied during the fiscal year was as follows: Each subdivision reports weekly to the chief of division, and monthly through that officer to the deputy auditor, the progress of the work, so that the exact amount of labor performed by each clerk is clearly ascertained. All vouchers relative to allowances made by the Post-Office Department for clerk-hire, lights, fuel, rent, stationery, &c., at post-offices of the first and second classes, are forwarded at the commencement of each quarter to the chief of division and his assistant for examination. A statement is then prepared, showing the vouchers received, the amount allowed, and the amount suspended, when found to be in excess of the allowance. On receipt of the returns from the examiners these accounts are reviewed, and the amount allowable added, and the balance drawn by the chief of division. The number of post-offices of the first and second classes which have received allowances for clerk-hire, rent, &c., was 395. The number of offices of the second class having an allowance for clerk-hire only was 214. The number of offices having an allowance for clerk-hire to aid in separating the mails (independent of the number above stated) was 553. Total number of offices of all classes receiving allowances and approved by the chief of division was 1,162. The expense-accounts of the offices of the first and second classes were regularly entered by the chief of division and his assistant on the expense-register, and show quarterly the amount of vouchers received, amount allowed, and amount suspended; copies of which were forwarded to each postmaster. Attached to the examining division is a corresponding clerk, whose duty consists in corresponding with postmasters relative to errors in their accounts-current and in making day-book entries, &c. The amount involved in the settlement of the quarterly accounts-current of postmasters during the fiscal year was as follows: Third quarter, 1874.. Second quarter, 1875.. Total........ Increase over last year, $992,785.72. $6,158, 466 33 6,426,022 40 6,664, 424 20 6, 410,731 81 25,659, 644 74 The labors of the examining division for the last fiscal year have been fully completed; all accounts received in proper form have been examined and passed to the registering division. At no period has the work been more perfect in all its details. Not only has there been a decided improvement in the preparation of returns by postmasters, particularly those of first and second class offices, but by judicious changes in the offee, the efficiency of the examining corps has been greatly increased. |