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tors, traveling inspectors, local and assistant inspectors, and clerks; instruments, furniture, stationery, janitor service, and every other thing necessary to carry into effect the provisions of Title 52, Revised Statutes, $160,000.

1921-Act of June 16, 1921 (Public No. 18, 67th Cong.)— An Act Making appropriations to supply deficiencies in appropriations for the fiscal year ending June 30, 1921, and prior fiscal years, and for other purposes.

STEAMBOAT-INSPECTION SERVICE

Contingent expenses: For fees to witnesses; traveling and other expenses when on official business of the Supervising Inspector General, Deputy Supervising Inspector General, supervising inspectors, traveling inspectors, local and assistant inspectors, and clerks; instruments, furniture, stationery, janitor service, and every other thing necessary to carry into effect the provisions of Title 52, Revised Statutes, $5,000, to continue available during the fiscal year 1922.

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 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.

Prior to July 1, 1887, the Steamboat-Inspection Service was supported by the receipts paid into the Treasury for certificates of inspection, issued by the service to owners of steam vessels, and licenses issued to marine officers. The early annual reports of the bureau indicate that these receipts were more than adequate to cover the expenditures. Since 1887 this work has been done free of charge, and until 1911 the service received a permanent indefinite appropriation based on the amount of work performed. Subsequent to 1912

the service has received regular annual appropriations from Congress. In addition it has benefited from the appropriations for "Contingent Expenses of the Department of Commerce" for rent, light, etc.

In the following statements appropriations include only those amounts made directly for the benefit of the service. No account is taken of appropriations for "certified claims" made as a result of the exhaustion or lapse of an appropriation. These are generally small. The expenditures for the fiscal years 1887 to 1912 and for the fiscal year 1920 are figured on a cash basis. Those for the fiscal years 1912 to 1919 are figured on the accrual basis, that is, the statement shows all expenditures on account of the appropriations for the year mentioned regardless of whether the disbursements were made during the current fiscal year or in the two succeeding fiscal years during which the money was available. The "expenditures" for 1919 show the amounts expended out of the 1919 appropriation during the fiscal years 1919 and 1920.

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* Data from Annual Reports, Steamboat-Inspection Service.

a Includes fees to witnesses, traveling expenses of inspectors, supplies, etc. Special office of Inspector of Foreign Steam Vessels, abolished June 30, 1891.

Object

Salaries, Office of Supervising Inspector-General.
Salaries, Steamboat-Inspection Service.....
Clerk Hire

.....

Increase of Compensation
Contingent Expenses a

Steamboat-Inspection Service, Tampa, Fla.

Total

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STEAMBOAT-INSPECTION SERVICE

* APPROPRIATIONS AND ** EXPENDITURES: FISCAL YEARS 1912 TO 1922, INCLUSIVE

1917

1218

1919

Object

Steamboat-Inspection Service, Tampa, Fla.

Salaries, Office of Supervising Inspector-General.
Salaries, Steamboat-Inspection Service.....

Clerk Hire .....

Increase of Compensation

Contingent Expenses a

Total

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* Data

from Digest of Appropriations.

b Includes $5,000.00 available in 1922.

** Data from Treasury's Combined Statement.

Includes fees to witnesses, traveling expenses of inspectors, supplies, etc.

Object

Salaries, Office of Supervising Inspector-General..
Salaries, Steamboat-Inspection Service..

Clerk Hire .....
Increase of Compensation

Contingent Expenses a

Total

Steamboat-Inspection Service, Tampa, Fla.

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