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.

The usual annual appropriation made by Congress for any purpose can be used only for liabilities incurred during the fiscal year for which the appropriation was made but payments can be made during that year or during the following two fiscal years. Any balance left at the end of that time is no longer available for expenditure and is converted back into the general fund of the United States. Some appropriations made by Congress are made "without year" or "available until expended." In such cases the appropriation can be used until it is exhausted to meet liabilities no matter when they are incurred. Appropriations of this kind are almost always used for construction work, which would be greatly handicapped if the usual annual appropriations were used. All items in river and harbor bills for many years have been available until expended. A permanent definite annual appropria

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tion is the same as an annual appropriation of a certain amount by Congress except that, being permanent, it becomes available each year without action by Congress. It can be changed or abolished by Congress at any time, however. A permanent indefinite annual appropriation is like a permanent definite annual appropriation except that the amount varies from year to year according to the needs of the service. The amount of the appropriation is determined by the total of the warrants issued by the authorized person, in this case the Secretary of War, to carry on the work for which the appropriation was made, in this case the operation and care of canals or the removal of sunken vessels. In several instances the Office of the Chief of Engineers has used money allotted to it by some other organization for authorized work. For example, Congress gave the Emergency Fleet Corporation an appropriation, part of which was allotted to the Office of the Chief of Engineers to construct towboats and barges on the upper Mississippi River. Because of the different kind of appropriations appearing in the tables below for river and harbor work there is little or no significance in comparing the appropriation for any one year with the expenditure for that year.

The figures shown below do not show the exact cost of the service rendered. The salaries of those officers of the Corps of Engineers, who play so important a part in this non-military work in addition to their military duties, are paid from the appropriations for the Army and are not included here because it is impossible to segregate the amount. Similarly the cost of the services of the clerical help engaged on both military and non-military work is not included nor is that part of the overhead, such as rent and supplies, which should properly be charged up to the non-military work.

OFFICE OF THE CHIEF OF ENGINEERS

EXPENDITURES FOR RIVER AND HARBOR IMPROVEMENTS, 1822 TO 1922*,

a The figures for 1822 to 1882, inclusive, are taken from a Statement of Appropriations and Expenditures for Public Buildings, Rivers and Harbors, Forts, Arsenals, Armories and Other Public Works, March 4, 1789-June 30, 1882, published as Senate Doc. No. 196, 47th Congress, 1st Session. The figures for 1883 to 1890, inclusive, are taken from the Account of the Receipts and Expenditures of the United States, prepared annually in the Office of the Register of the Treasury. The figures for 1891 to 1911, inclusive, are from the Combined Statement of Receipts and Disbursements issued annually by the Division of Bookkeeping and Warrants. The figures for 1912 to 1922, inclusive, are taken from the annual reports of the Chief of Engineers.

b This total does not include the funds contributed from states, municipalities or private parties. All improvements made with funds of the national government are included, even those items such as the construction of towboats and barges for the Mississippi River and the work at Muscle Shoals which are paid from special appropriations. The amount of contributed funds spent during the past ten years are:

.13,813,455.05

.31,183,434.76

8,384,903.54

.29,607,646.28

..10,570,201.60

4,106,394.49

7,663,445.47

6,328,670.67

10,827,428.86

RIVER AND HARBOR APPROPRIATIONS AND EXPENDITURES FOR THE FISCAL YEARS 1913 TO 1922, INCLUSIVE*

Permanent indefinite annual appropriations

Removing sunken vessels...

Operating and care of canals.

Permanent definite annual appropriations

tributaries.

Removing obstructions in Mississippi, Atchafalaya and Old Rivers..

Gaging waters of the Mississippi River and its tributaries..

Maintenance of South Pass Channel, Mississippi River.

Examinations and surveys at South Pass.

Operating snag boats on the Ohio River.

Permanent International Association of Congresses of Navigation..

Appropriations for claims

Claims for damages by collision, river and harbor works..

Work at Muscle Shoals (National Defense Act)..

Total

$94,533,902.12

Operating snag and dredge boats on upper Mississippi River and

$40,953,567.55

$29,666,725.28

$49,332,025.73

RIVER AND HARBOR APPROPRIATIONS AND EXPENDITURES FOR THE FISCAL YEARS 1913 TO 1922, INCLUSIVE -Continued

Building, Engineer School for river and harbor instruction.

Meeting of the Permanent International Association of Congresses of

Prevention of deposits in New York Harbor d.

California Debris Commission.

Permanent indefinite annual appropriations

Removing sunken vessels.

Operating and care of canals.

Permanent definite annual appropriations

Operating snag and dredge boats on upper Mississippi River and

tributaries.

Removing obstructions in Mississippi, Atchafalaya and Old Rivers..

Gaging waters of the Mississippi River and its tributaries.

Appropriations for claims

Claims for damges by collision, river and harbor works.

Allotments from other funds

Investigation of water diversion from Great Lakes and Niagara River..

Work on Illinois and Michigan Canal (National Security and Defense
Fund).

Work at Muscle Shoals (National Defense Act)..

Construction of towboats and barges, upper Mississippi River, for Emergency Fleet Corporation (Emergency shipping fund).

Total

$32,232,889.22

$43,771,509.76 | $44,805,301.65

$34,846,496.10