REPORT OF THE CHIEF OF THE DIVISION OF ACCOUNTS 



AND DISBURSEMENTS. 



United States Department of Agriculture, 



Division of Accounts and Disbursements, 



Washington, D. C, October 1, 1919. 

 Sir: I have the honor to submit herewith a rcjjort of the work of 

 the Division of Accounts and Disbursements for the fiscal jcav ended 

 June 30, 1919. 



Respectfully, 



A. Zappone, 



Cldef of Division. 

 Hon. D. F. Houston, 



Secretary of Agriculture. 



CHARACTER OF WORK. 



Tlie chief of the division and disbui'sing clerk is charged by the 

 Secretary of Agriculture with the duty of preparing all requisitions 

 for the advance of public funds from the appropriations for the De- 

 partment of Agriculture to the disbm-sing clerk and to special dis- 

 bursing agents charged with the disbursement of public funds; the 

 keeping of accounts and appropriations ledgers relating to the advance 

 and disbursement of all items of aj)propriations; and the examination 

 and payment of all vouchers and pay rolls submitted from the various 

 offices, bureaus, and services of the department. He performs such 

 other duties as may be prescribed by the Secretary. 



WORK OF THE YEAR. 



APPROPRIATIONS, EXPENDITURES, ETC. 



To carry on the work of the Department of Agriculture during 

 the fiscal year ended June 30, 1919, Congress appropriated $27,875,353 

 in the agricultural act for that fiscal year; in addition to which per- 

 manent annual appropriations, special appropriations, deficiency 

 appropriations, and the appropriation for printing and binding 

 were available, amounting to $90,110,422.60, making a total of 

 $117,985,775.60, of which sum $47,990,477.51 was expended, leaving 

 a balance at the end of the fiscal year of $69,995,298.09. This balance 

 includes $65,000,000 appropriated for the construction of rural post 

 roads and which amount will be available until expended, so the net 

 balance for the fiscal year 1919 is only $4,995,298.09 and which is 

 nearly all covered by outstanding liabilities. 



Su])plemental accounts for the year 1918 were also paid, amounting 

 to $3,589,301.83. 



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