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 de- 

 velopment 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 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 operations 

 of the service in the most effective way that circumstances 

 permit. 



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