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 operating 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 |