4 REPORT OF THE SECRETARY. 



certified by the proper official and a voucher is prepared which 

 receives the certificate of two persons, one to the effect that the article 

 has been received or the services rendered, the other to the effect that 

 the charge is reasonable and just. The voucher is then examined by 

 the Secretary, and, if approved, payment is made by a check on the 

 United States Treasury signed by him. 



The actual conduct of these transactions is through the bonded 

 disbursing officer above referred to. The Secretary makes it a rule 

 as far as j)ossible to examine personally all the vouchers; but while 

 it is not always possible for him to thus examine every one or to be 

 personally cognizant of every item of detail, he has always the fore- 

 going assurance of the propriety of his signature before he affixes 

 it to the check, which finally concludes the monetary transaction. 

 These are the safeguards which the Secretary employs in regard to the 

 actions of subordinate officials, in whom, nevertheless, he has the fullest 

 personal confidence; and the Secretary's own accounts are in turn 

 examined by the executive committee — a most important function, 

 which completes the chain of responsibility. In thus briefly describing 

 the business forms of the monetary transactions of the institution, it 

 will be understood that the integrity of the officials on whom the Sec- 

 retary relies has never in any instance been called in question, and he 

 desires to repeat this, and to acknowledge in jparticular the acceptable 

 service of the present accountant, in thus speaking of what may be 

 called the mechanism of this part of the administrative order. 



What has preceded refers particularly to the administration of the 

 private funds of the Institution. In regard to the bureaus supported 

 by Government appropriations which are placed under the charge of 

 the Eegents, the methods of keeping the accounts are assimilable to 

 those of other Government departments, the moneys being placed by 

 the United States Treasurer, on requisition by the Secretary, at the 

 disposal of a bonded disbursing officer, who prepares the vouchers, 

 which are then certified by the heads of the different bureaus to the 

 Secretary for his approval. 



The methods of conducting the finances and of regulating expendi- 

 tures £tnd payments here described have been so effective that in the 

 fifty years of the life of the Institution no loss has ever occurred. 



With the steady growth of the several bureaus under the direction 

 of the Institution there come increased demands for their general 

 administration not only upon the Secretary but also upon his imme- 

 diate assistants. The clerical force of the Secretary's office has been 

 chiefly supported from the income of the Institution, though a great 

 deal of the work pertains directly to the business of the bureaus, which 

 should be at the cost of Government appropriations. I have several 

 times called attention to this matter, and the Eegents have authorized 

 me to request from Congress a specific appropriation for the Secretary's 

 office, to be expended for necessary assistance in the administration of 



