On June 30, 1896, 163 claims were on hand, which claims are awaiting additional evidence and decisions of the courts in similar cases. This is a reduction of 188 as against the number remaining unsettled June 30, 1895. The settlements of disbursing officers' accounts are well up to date. WM. H. PUGH, Auditor. The SECRETARY OF THE TREASURY. (No. 12.) REPORT OF THE AUDITOR FOR THE STATE AND OTHER DEPART MENTS. TREASURY DEPARTMENT, OFFICE OF THE AUDITOR FOR THE STATE AND OTHER DEPARTMENTS, October 22, 1896. SIR: In compliance with instructions contained in the letter of Hon. C. S. Hamlin, Acting Secretary, under date of the 3d instant, I have the honor to submit a report of the transactions of this office during the fiscal year 1896, and of the condition of the public business committed to my charge, with such suggestions concerning it as seem to ine to be in the public interest. Tabular statements are given in the Appendix, as follows: A. Of salaries and expenses and of passport fees of the diplomatic service of the United States for the fiscal year ended June 30, 1896. B. Of consular fees, salaries, and expenses for the fiscal year ended June 30, 1896. Schedules B and C, salaried officers. C. Of consular fees, compensation, expenses, and loss by exchange for the fiscal year ended June 30, 1896. Unsalaried officers. D. Of salaries, expenses, and loss by exchange of consular clerks for the fiscal year ended June 30, 1896. E.—Of sundry expenses at consulates in China, Japan, Turkey, and Zanzibar for the fiscal year ended June 30, 1896. F.-Of relief afforded seamen, with extra wages and arrears collected for the fiscal year ended June 30, 1896. G. Of the number of seamen sent to the United States and the amount paid at the Treasury for passage for the fiscal year ended June 30, 1896. H. Of the character and amount of the official fees collected at each consulate (including agencies) during the fiscal year ended June 30, 1896. I. Of expenditures and disbursements for expenses, United States courts, fiscal year ended June 30, 1896. WORK OF THE OFFICE. The work of the office is in a satisfactory condition, and may be said to be up to date. There are always some accounts which are necessarily held for explanations or for the production of vouchers, but, with the exception of these, all accounts received up to recent dates have been settled or are in the course of settlement. NEW ACCOUNTING SYSTEM. The new accounting system, known as the Dockery law, has had another year of trial, and it has been demonstrated to be highly satisfactory in its operation. It provides all necessary safeguards, and at the same time simplifies and facilitates the settlement of accounts. CLERICAL FORCE. The clerical force of the office continues to be thoroughly efficient and, I am pleased to say, worthy of the highest commendation. DISBURSING OFFICERS. I beg leave to renew the suggestions made in my report for 1895 as to increasing the bonds of certain departmental and Congressional disbursing officers, reimbursing them the expense of securing sureties and prohibiting any advance in excess of the penalty of the bond. I believe that a disbursing officer should either be required to furnish bonds to cover all advances or be relieved of giving any security at all. In the latter case he would be placed on his honor, which might be the better plan, but in the former the requirement of a security in dollars and cents would make it a purely business transaction, and this should be kept in view to the extent of requiring a security for the full sum of the dollars involved. It seems incongruous to hold the officer on his bond for a certain part of advances and on his honor for the balance. The system of accounting in practice as to disbursements has suffi cient checks to secure correct settlements, but many disbursing officers are also receivers of the public moneys from sales of old material, fees for certain services, sales of publications, and from various other sources. For the funds so received it is difficult to have furnished in the accounts sufficient evidence to enable the accounting officer to make a satisfac tory settlement. It is possible for a disbursing officer to retain in his hands large sums of the public moneys received from the sources referred to without the knowledge of the accounting officers. The only correction that seems possible for this condition would be the examination of the books and papers of the disbursing officer. It would there. fore be right and for the protection of the public interests that the Auditors should be authorized by law to examine the office, books, and papers of disbursing officers, either at stated times or whenever the Auditor should deem it necessary. This suggestion is not intended as a reflection upon any disbursing officer, but is suggested as a safeguard which is right and proper from a business standpoint, and would tend to prevent the repetition of losses which have occurred to the Govern ment in the past in the way mentioned. The Secretary of State has accorded the privilege of examination of the office of the disbursing officer of that Department, and the heads of other Departments may do so upon request of the accounting officers, but it would seem proper that authority should be given by law so that it might apply alike to all Departments and all boards, commissions, and establishments of the Government not within the jurisdiction of an Executive Department, particularly in view of the fact that in many of the boards, commissions, and establishments the head is himself the disbursing officer. UNITED STATES DISTRICT ATTORNEYS' AND MARSHALS' COMPENSATION. The law establishing salaries in lieu of fees for compensation of United States district attorneys and marshals, which went into effect on July 1 last, has not yet been in force a sufficient time to admit of observation of its effect, but there is every reason to believe that it will be recognized as an improvement over the old system. The extension of the same system to the payment of deputy marshals would doubtless result in improvement of the service and large curtailment of expenses. CONSULAR FEES. Consular fees increased during the year, but not enough to equal the expenses. The expenses exceeded the receipts $70,420.40, as against $100,567.92 by last report, and $297,006.62 during the fiscal year 1894. The following is a summary of the monthly work reports of the office for the fiscal year ended June 30, 1896: Invoice and debenture certificate numbers posted from returns of col DIPLOMATIC AND CONSULAR DIVISION. Diplomatic service.-The accounts of ambassadors, ministers, and other officers of the diplomatic service have been adjusted, showing (Table A of the Appendix) expenditures and passport fees for the year, as follows: Paid for salaries of ambassadors and ministers... Paid for salaries, secretaries of embassies and legations. Paid for clerk hire to legation in Spain..... Paid for salaries, diplomatic officers, while receiving instructions and in transit.. Paid for salaries, chargés d'affaires ad interim. Total salaries and expenses. Passport fees received and accounted for..... $327, 634. 20 35, 273. 34 1,200.00 7, 170.59 19, 725. 43 10, 500.00 115, 170.98 1,265.79 517, 940. 33 1,717. 22 Consular service.-Accounts of consular officers have been adjusted, showing expenses for this service and official fees collected, as follows. (Tables B, C, D, and E of the Appendix.) Paid: Salaries, consular service... Salaries while receiving instructions and in transit. Salaries, consular clerks.. Loss on bills of exchange. Pay of consular officers for services to American vessels. Compensation from fees (secs. 1703, 1730, and 1733, Rev. Stat.). Office rent and clerk hire (sec. 1732, Rev. Stat.). Contingent expenses, United States consulates.. Allowance for clerks at consulates.......... Expenses of prisons for American convicts.. Salaries, interpreters to consulates in China, etc. Salaries, marshals for consular courts.... Expenses of interpreters and guards in Turkish dominions.. Total.... Received: Consular fees received for official services.... Excess of expenditures over receipts...... $499, 448.34 4,320.55 13, 735. 33 2, 764.72 12, 453. 73 200, 479. 71 2,504.54 182, 439.52 93, 906.99 6,730.57 12, 600.00 8, 736.70 5,800.00 1,045, 920. 70 975, 500.30 70, 420. 40 COMPARATIVE STATEMENT OF CONSULAR FEES RECEIVED AND EXPENDITURES MADE ANNUALLY FROM 1884 TO 1896, INCLUSIVE. Consular fees.-The consular fees collected for official services are stated in detail as to the character and amount at each consulate in Table H of the Appendix, and aggregate in kind and amount as follows: Invoice certificates... Landing certificates....... Bills of health..... Miscellaneous. Total.... $901, 490.00 21, 764.50 30, 794.25 21, 451.55 975, 500.30 Relief of seamen.-As shown by Tables F and G of the Appendix, accounts for relief of seamen and wages were adjusted, with the following results: Amount of extra wages and arrears paid to seamen. Amount of extra wages and arrears in hands of consuls.. Total... Total relief afforded ...... Wages and extra wages applied Amount paid by the United States... Balance of appropriation unexpended October 20, 1896.. Total sum appropriated. 233, 654.95 5, 336.88 170.93 239, 162.76 27, 133. 46 5, 336.88 21, 796.58 28, 203. 42 50,000.00 Other expenses of the foreign service.-Accounts other than those hereinbefore reported, and in addition to the accounts which are included in the tables coming immediately after this, of disbursing clerk's accounts, adjusted during the year, relating to appropriations, are as follows: Foreign hospital at Panama, 1896 ... $500.00 Fees and costs in extradition cases, 1896... 1,994. 45 11, 780.84 |