APPENDIX 5 FINANCIAL STATEMENTS EXPLANATORY NOTE Statements showing appropriations, receipts, expenditures and other financial data for a series of years constitute the most effective single means of exhibiting the growth and development of a service. Due to the fact that Congress has adopted no uniform plan of appropriation for the several services and that the latter employ no uniform plan in respect to the recording and reporting of their receipts and expenditures, it is impossible to present data of this character according to any standard scheme of presentation. In the case of some services the administrative reports contain tables showing financial conditions and operations of the service in considerable detail; in other financial data are almost wholly lacking. Careful study has in all cases been made of such data as are available, and the effort has been made to present the results in such a form as will exhibit the financial operations of the services in the most effective way that circumstances permit. Prior to 1912 the only regular appropriations received by the Bureau of Navigation were for the salaries of the commissioner, deputy commissioner, and clerks of the bureau proper, at Washington. The expenses of the Shipping Service were defrayed out of a permanent indefinite appropriation, made up of the fees, fines, etc., collected by the shipping commissioners and paid into the treasury. From 1875 to 1910, the expenditures under the appropriation averaged about $50,000 annually. Under the act of June 13, 1911 (36 Stat. L., 703, 773), so much of the act of June 19, 1886, as pertained to the permanent indefinite appropriation was repealed, and the Secretary of Commerce was instructed to submit regular annual detailed estimates for compensation for the navigation work. Since 1912 the bureau has received regular annual appropriations from Congress, and all fees and collections have been covered into the general funds of the treasury. In the following statement "appropriations" include all deficiency amounts but do not include those items known as "auditors' certified claims." These are generally small and in many cases their inclusion would result in duplication. The expenditures for 1912 to 1920, inclusive, are figured on the accrual basis. That is, the amounts given as expended include the total expenditure out of a given appropriation for the three years the amount was available. The expenditures for 1921 and 1922 are figured on a cash basis and include, therefore, the amounts expended out of appropriations during the current fiscal years only. BUREAU OF NAVIGATION APPROPRIATIONS AND EXPENDITURES: FISCAL YEARS 1912 TO 1923, INCLUSIVE $33,280.00 $32,548.07 $33,280.00 $32,758.19 $33,280.00 $33,012.50 $33,280.00 $33,125.10 31,900.00 31,591.84 31,900.00 28,922.16 29,500.00 28,968.00 29,500.00 28,812.98 32,781.69 35,000.00 33,000.00 34,507.20 35,000.00 34,942.49 Clerk hire, shipping service. 33,463.97 35,000.00 Totals 37,880.00 37,739.70 45,000.00 44,964.21 $132,030.00 $129,688.10 $163,060.00 $156,877.72 $160,510.00 $158,315.31 $187,030.00 $183,068.51 a Includes instruments for measuring vessels. APPROPRIATIONS AND EXPENDITURES: FISCAL YEARS 1912 TO 1923, INCLUSIVE-Continued Clerk hire, shipping service. Admeasurement of vessels. Instruments for counting passengers. Preventing overcrowding of passenger vessels. Enforcement of wireless communication laws. a Indefinite appropriation based on amount necessary to pay increase of compensation (bonus). b Transferred to contingent expenses, Department of Commerce.' 66 APPROPRIATIONS AND EXPENDITURES: FISCAL YEARS 1912 TO 1923, INCLUSIVE-Continued Indefinite appropriation based on amount necessary to pay increase of compensation (bonus). b Transferred to contingent expenses, Department of Commerce.' • These are not the total expenditures, as liabilities incurred during the fiscal year may be paid during the following two years. |