APPENDIX 6 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 appropriations 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 service in the most effective way that circumstances permit. Regular annual appropriations for the maintenance of the hospitals were not made until 1907. From 1798 to 1884 funds received from the tax on seamen and from 1884 to 1906 money received as tonnage tax formed a permanent indefinite appropriation known as the Marine Hospital Fund. In many years this was not sufficient, and specific appropriations were made by Congress to provide money for ope1ating expenses. Specific appropriations were made from time to time for the purchase of sites, erection of buildings, or extensive alterations. The expenses of quarantine work have been paid from specific appropriations from the beginning of that activity. For some years the appropriations for the service were made in two acts-the Legislative, Executive, and Judicial and the Sundry Civil. The Legislative, Executive, and Judicial Act included only one appropriation-for salaries in the office of the Surgeon General. For the fiscal year 1923 all the appropriations are carried in one act-the one making appropriations for the Treasury Department. This change was made as a result of the general revision of appropriation acts resulting from the creation of the Bureau of the Budget. Some of the appropriations under specific heads do not include all the funds available for the purposes mentioned as payments for services are made from the appropriations, "Pay, allowances, and commutation of quarters of commissioned medical officers and pharmacists," "Pay of acting assistant surgeons," and "Pay of all other employees." Payments for salaries are not confined to these three appropriations, as the specific appropriations are likewise used for that purpose. For instance, during the fiscal year 1920 there was paid from the appropriation "Field Investigations of Public Health," $190,377.70 on account of salaries and $91,204.36 for other objects of expenditure. In addition salaries amounting to $43,063.41 were paid on account of field investigation of public health, from the three pay appropriations mentioned above. Several of the appropriations have heretofore been credited with receipts which were available for expenditure. Receipts 'from pay patients were so credited to the appropriations "Maintenance, Marine Hospitals," "Medical examination, Care of seamen, etc," and "Fuel, light, and water." Receipts from steamship companies for subsistence furnished to detained passengers and for fumigation were credited to the appropriation "Quarantine Service." The appropriation act for the fiscal year 1923 provides that receipts from these sources shall not be available for expenditure, but must be carried into the Treasury to the credit of miscellaneous receipts. Appropriations for the construction of hospitals and quarantine stations have generally been made to the Supervising Architect of the Treasury and disbursed by him. However, the appropriations for construction of Public Health Service hospitals during the fiscal year 1919 and later years have been made direct to the service. During these years, however, the appropriations for additions to Marine Hospitals have been made to the Supervising Architect. The tables on the pages 265 to 272 show the appropriations made directly for the benefit of the service for 1875, for every fifth year from 1885 to 1910, and from 1914 to 1922. 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. Expenditures are shown only for appropriations disbursed by the Public Health Service. The service also shares in several general appropriations made to the Treasury Department. For the printing of publications and for minor repairs and equipment for marine hospitals and quarantine stations, the service is entirely dependent on appropriations made to the Treasury Department or to the Supervising Architect of the Treasury. The following statement of expenditures for the fiscal year 1920 shows the extent to which these appropriations were used during that year. |