336 AGRICULTURAL APPROPRLITIOX BILL, 1924. 



Mr. Zappoxe. Such a statement has been inserted under the office 

 of the Secretary. 



CLASSIFICATION OF ALL EXPENUITUHE8. 



Mr. AxDERsox. Anything further ? 



Mr. Zappoxe, During the present fiscal year a new activitj' has 

 been added to the work of my office; that is, the classification of 

 expenditures in accordance with certain objects of expenditures pre- 

 scribed by the Comptroller General in Bulletin No. 1 issued by his 

 office on May 11, 1922. 



The Secretary felt that he would like to haye a centralized record 

 in the department of the objects of expenditures as prescribed, and 

 to do this I put in four punch machines, a tabulating machine, and a 

 distributing machine similar to those used in the Census Office for 

 compiling the census. The youchers are coded by the bureaus and 

 are sent to my office for payment. After payment, they go to these 

 machines, and the yarious objects of expenditure are recorded. 



In two or three years from now, I hope to be able to make state- 

 ments of expenditures under any class or object of expenditure, as 

 prescribed in the bulletin, for the entire department. That is the 

 adyantage of a centralized record. 



The bureaus are keeping a similar record, but they only show the 

 bureau end of it. That is all that they will have. For instance, if you 

 want to know the amount of the expenditures for fuel for the entire 

 department, or for ice, or for stationery, or any of the fixed charges, 

 it can only be obtained by calling on the various bureaus for it. 

 But sometimes this information is required quickly, and, by means 

 of these machines, it can be turned out in a few hours. You simply 

 run the cards through them and there are no mistakes. They are 

 practically infallible. The cards are run through twice, an^ the 

 results balance. If they do not, there is something wrong. I think 

 that is all. 



STATUS OK WORK. 



Mr. BucHAXAN. What is the condition of your work now; is it 

 current i 



Mr. Zappoxe. It is not current. My work is slightly in aiTcars 

 just now. It is due to the stress of work at this time and more nar- 

 ticulurly to the large number of financial statements and other data 

 that we have had to prepare, most of which has been for the informa- 

 tion of the Budget Bureau. In conducting its work the Budget 

 Bureau nec«'ssariiy re(|uires considerable data and this bus imposed 

 additional work on my office and other offices of the tl('})artment. 



Mr. BuciiAXAX. The reason that it is not current now is not due 

 to a lack of two or three employees, is it ^ 



Mr. Zaim'one. No; I asked for more l)ut that is all that was allowetl ; 

 however, I hope to get up the work with the three employees recpiested 

 and such additional heln as I may be able to get from the bureaus in 

 the way of temporary Jletails. 



Mr. Ul (iiA.NA.N. So you asked for more employees than are in tiie 

 estimate and the Bureau of the Budget cut themOff ^ 



Mr. Zappo.nk. Well, thev were not allowed. 



Mr. .Jr.MP. The truth of the matter is that with n>ference to the 

 Division of Accounts. I ha\ c never seen a year since I have been in 



