APPENDIX s 



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 appropriation for the several 

 services and the latter employ no uniform plan in respect 

 to the recording and reporting of their receipts and expendi- 

 tures, it is impossible to present data of this character accord- 

 ing to any standard scheme of presentation. In the case of 

 some services the administrative reports contain tables show- 

 ing financial conditions and operations of the service in con- 

 siderable 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 opera- 

 tions of the services in the most effective way that circum- 

 stances permit. 



Under the organic act establishing most of the parks the 

 Department of the Interior had authority to expend the rev- 

 enues of these parks in the discretion of the Secretary or his 

 duly authorized representative. Since 1918 the revenues of 

 all the parks, with the exception of Hot Springs have been 

 covered into the Treasury, and no expenditures of these 

 amounts have been made without the authorization of Con- 

 gress. Up to and including 19 18 the appropriations to the 

 parks were made under the Department of the Interior and 



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