Слике страница

ing to indicate its functions and to tighten its control over the matters in which it was interested. From time to time new activities were taken up and mentioned in succeeding appropriation bills, while more or less obsolete details were still retained, or eliminated only after considerable time. Thus the main or leading appropriations of the several bureaus contain descriptive wording which attempts to delimitate, in a certain degree, the functions of the bureaus, and which, from the manner in which this wording has been compiled, is unscientific and unsatisfactory.

In addition to the main appropriation of each bureau, other appropriations more specific in their nature are included in the bill. In many cases the objects of expenditures mentioned in these specific appropriations are also covered in general terms by the main appropriations, so that often payments can be made either from the bureau's main appropriation or from one or more of the specific appropriations.

Congress having gone over the estimates submitted, the appropriation bill is finally enacted into law. The final figures of the bill are reached only after careful inquiry by the Congressional committees, the Secretary, bureau chiefs, and others concerned appearing before these committees and explaining the needs of the service in detail. After the bill is passed and signed by the President, it is carried to the treasury books, and the money becomes available for use. On the treasury books the sums appropriated are recorded under the names of the several hundred appropriations mentioned in the act, and from that point on a credit and debit account is maintained for each individual appropriation covered by the bill. The same procedure is followed in the Bureau of Supplies and Accounts.

With the exception of the Navy Department, for reasons to be explained below, the general practice of the government when funds are to be drawn from the treasury, is to specify the particular appropriation concerned for each intended payment. Thus a disbursing officer having 20 payments to make, each under a different appropriation, must procure the amounts necessary under 20 different accounts, and must keep each one of these appropriation accounts separate and distinct from all the rest. The fact that he may have ample funds under other appropriation accounts would not permit him to make payment of any one of these 20 bills until new funds were obtained from the treasury

untarily and unaided carried several seriously wounded men from the firing-line to a position of safety in the rear, in each instance being subjected to a very heavy fire from the enemy.

Private Cornelius J. Leahy, 36th U. S. Volunteer Infantry, for most distinguished gallantry in action at Porac, Luzon, Philippine Islands, September 3, 1899. Leahy with the assistance of one comrade carried from the field of action the bodies of two comrades, one killed and one severely wounded, defending them from the attacks of the enemy and driving off a much superior force of insurgents. The order also briefly notes that Private Leahy was killed in action December 1, 1900, at Pilar, Philippine Islands.

Captain Hugh J. McGrath, 4th U. S. Cavalry, for most distinguished gallantry at Calamba, Luzon, Philippine Islands, on July 26, 1899, in swimming the San Juan River in the face of the enemy's fire and driving him from his entrenchments. The order closes with the brief notation, “ Died November 7, 1899.”

First Lieutenant Albert L. Mills, ist U. S. Cavalry, and captain and assistant adjutant general of U. S. Volunteers, for distinguished gallantry in action at Santiago, Cuba, July 1, 1898, in encouraging those near him by his bravery and coolness after being shot through the head and entirely without sight.

Private John C. Wetherby, 4th U. S. Infantry, for most distinguished gallantry in action near Imus, Luzon, Philippine Islands, November 20, 1899. He had been entrusted with the duty of carrying important orders on the battlefield and while doing so was desperately wounded. Unable to stand he crawled forward on the ground and delivered his messages. He died of his wounds nine days later.

Second Lieutenant George W. Wallace, 9th U. S. Infantry, for gallantry at Tinuba, Luzon, Philippine Islands, March 4, 1900, in rescuing a brother officer who had been wounded by Filipinos from ambush and carrying him to a place of safety.

Privates William B. Trembly and Edward White, 2oth Kansas Volunteer Infantry, for most distinguished gallantry at Calumpit, Luzon, Philippine Islands, April 27, 1899. These men swam across the Rio Grande de Pampanga in the face of heavy enemy fire, carrying a rope which they fastened to the trenches occupied by the enemy in order to enable others to cross the river and drive the enemy out of the trenches.

officer was, and is now, supplied with funds entirely under “General Account of Advances.” The plan adopted for home stations is simple and efficient. Each disbursing officer is charged with a fixed sum, the amount of which is based on his probable needs. He reports his expenditures periodically (daily, weekly or monthly, according to the size of the office) and is reimbursed with the amounts actually expended, so that an even flow of funds is maintained to his credit, to offset the expenditures actually made. The charges to the various appropriations are made in the Bureau of Supplies and Accounts and in the Treasury Department in accordance with the vouchers submitted by the disbursing officers, “ General Account of Advances” being credited at the same time that each appropriation is charged.

A similar method of procedure has been adopted for stores. Formerly all materials were bought under the individual appropriations and held in store in separate lots until used. Where the need arose to use for the purposes of one appropriation stores which had been purchased under another appropriation, it was necessary to effect a transfer between the two appropriations concerned, involving much bookkeeping and paper work. Various regulations were adopted relative to the common use of stock which had been procured in previous fiscal years, but the system was one which led to endless confusion and argument. Congress was induced to appropriate money for the establishment of a “Naval Supply Fund” to be used for purchasing stores for general use. When these stores were used, the values were credited to the fund, and corresponding charges were made to the appropriations under which the materials were utilized. A “revolving fund” was thus maintained. The principle was recognized as being sound and efficient, but the amount of the fund, $2,700,000 was insufficient. Finally the matter was settled by turning all balances of stock into the common fund (excepting certain technical and special articles) and establishing a section of the “General Account of Advances” known as the “Naval Supply Account.” At present stock is purchased and held under “General Account of Advances, Naval Supply Account " until used, whereupon the values are credited to this intermediate account, and the appropriation charged.

This brief description has been given in order to indicate our present status and to show the improvements which we have

already made. It is believed that had we not been able to carry on our business in the straightforward and direct methods described, we would have had immense difficulty in meeting the emergency caused by the war. The procuring of money and stores under a multitude of appropriations, the maintaining of stocks in separate lots, and the constant transferring from one to another which would have been necessary would have led to endless confusion. Doubtless the Gordian knot would have been cut in some fashion, and business would have proceeded, but never in the smooth and orderly way of which we have reason to feel proud. Nor could the same efficient results have been obtained.

Thus the navy, by successive steps, has made considerable progress in the direction of simplicity and consolidation of its fiscal methods, and it is believed that the great advantages derived thereby are evident without extended argument in explanation. There remains, however, one great obstacle to the perfection of thoroughly business-like methods, and that is the appropriation system itself. It will be observed that the progress thus far made, and described in the preceding paragraphs, has been mainly along the line of overcoming difficulties inherent in the appropriation problem. Funds and stores are secured through an intermediate account, and charged back to the appropriations when used, avoiding the delay and complication which would be involved in dealing with separate lots for each appropriation ab initio. But this by no means settles all the difficulties surrounding this subject. There still remains the considerable task of correctly assigning to each appropriation its proper total of charges due to work done and activities carried on. Were the appropriations laid out in a simple and easily comprehensible system, based on the objects of usual and actual expenditures, instead of being the result of traditional methods modified by additions and subtractions in recent years, the problem would be simpler. Nevertheless, the multiple appropriation system, even though improved as suggested, would continue to offer a bar to reasonable and proper accounting. Before illustrating this point, an attempt will be made to show the existing difficulties.

As has already been stated, each bureau of the Navy Department has a group of appropriations under its immediate cognizance, consisting generally in each case of a main or leading appropriation, supplemented by a number of more or less specific

amounts appropriated for particular purposes. In addition, the bureaus are interested in other appropriations which might be indicated as for the navy as a whole, such as for the increase of the Navy, emergency fund, aviation, etc. In these latter cases, the amounts to be spent under each bureau are not stated, it being left to the Secretary to allot proper amounts to each bureau interested.

Under what has been called the “ leading appropriation ” of each bureau, practically any expenditure made by that bureau could be located. The supplemental appropriations are usually merely additional sums for specific objects, also covered generally by the leading appropriation. Under Treasury Department rulings, where there is an appropriation covering in specific terms a proposed expenditure, such expenditure cannot be charged to another appropriation, also covering in general terms the same object, although in the absence of the specific appropriation the general appropriation could have been used. It has not been found possible however to adhere strictly to this ruling, in the case of naval appropriations. Cases frequently arise in which expenditures might be located to one appropriation, but for various reasons are charged to another. In fact, it is so customary to distribute charges in accordance with the convenience of the bureau or bureaus concerned that such action has become a routine matter. Certain classes of expenditure are customarily charged to a given appropriation, another class to a second appropriation, and so on. While it is true that possibly a majority of all charges must by their nature each be charged to one, and only one, appropriation, there remains a respectable minority which can be located to this or that appropriation, and the decision as to where to locate the charge is made from motives of policy, or after consideration of the available balances under the appropriations concerned.

A few years ago the Navy Department issued a general order instituting a new system of official correspondence. To make clear the application of the new methods, sample letters with endorsements were incorporated in the order, and as it was desirable to use typical cases familiar to the service generally, the subject of the correspondence in one case was made to relate to a proposed extension of navy yard facilities, where the main question involved was what appropriation should be used. This

« ПретходнаНастави »