The National Park Service

of the Government for the fiscal year ending June thirtieth, nineteen hundred and thirteen, and for

other purposes.

Authorizes and directs Secretary of the Interior to make a survey of the sewer system of the city of Hot Springs abutting the Hot Springs Reservation, Arkansas.

Authorizes Secretary of Interior to lease Arlington Hotel property in Hot Springs for not to exceed twenty years, and makes provision as to valuation of improvements made by lessee under expiring lease. 1916—Act of July 8, 1916 (39 Stat. L., 351)—An Act Au

thorizing the Secretary of the Interior to furnish hot water from the hot springs on the Hot Springs Reservation for drinking and bathing purposes free of cost to the Leo N. Levi Memorial Hospital Association.

Authorization made subject to proviso that hospital accept and treat emergency patients free of charge.

1920-Act of June 5, 1920 (41 Stat. L., 918) -An Act

Making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and twenty-one, and for other purposes.

Unexpended balance of appropriation for fiscal year 1919 reappropriated and made available for fiscal year 1921; and Secretary of the Interior authorized to expend same for buildings and to accept sites which may be donated for same in city of Hot Springs. The Secretary also authorized to charge physicians, masseurs and bath attendants prescribing or using waters from the reservation fees for the exercise of those privileges.

1921-Act of March 4, 1921 (41 Stat. L., 1407)—An Act Making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and twenty-one, and for other purposes.

Hereafter the Hot Springs Reservation shall be known as the Hot Springs National Park.

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 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 others 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.

Under the organic act establishing most of the parks the Department of the Interior had authority to expend the revenues of these parks in the discretion of the Secretary or his duly authorized representative. Since 1918 the revenues of all the parks, with the exception of Hot Springs have been covered into the Treasury, and no expenditures of these amounts have been made without the authorization of Congress. Up to and including 1918 the appropriations to the parks were made under the Department of the Interior and

the War Department. Since that date all appropriations have been made under the Department of the Interior with the exception of Sullys Hill Park which receives appropriations under the Department of Agriculture. In addition the National Park Service benefits from the appropriation to the Department of the Interior for "contingent expenses" of the department.

In the table immediately following the "appropriations to the national parks" include only the regular appropriations made by Congress, but do not include the revenues of the parks. No account is taken of certified claims which are generally small. In the statement showing expenditures the items are figured on the accrual basis, with the exception of 1920 which is figured on the cash basis, and include the amounts spent out of the revenues and out of the regular appropriations of the parks. The item "additional compensation" includes the bonus received by the National Park Service in Washington and in the field.