were $20,185,780.48 in 1899 and $2,881,336.58 in 1894, and the annual average was $6,645,513.03. The total in United States depositories was $14,559,758.15, and the extremes were $2,739,560.32 in 1899 and $760,422.50 in 1893, and the annual average was $1,455,975.82.

For the decade the total of the cash remaining on hand was $4,089,781.33; the extremes were $1,763,001.83 in 1900 and $14,666.54 in 1898, and the annual average was $408,978.13. The total cash on hand for the decade was about one-half of 1 per cent of the total disbursements for the same period.

For the decade the relation between the total amount involved and the disbursements, transfers between officers, deposits in the Treasury, and final balances on hand were as follows: Disbursements, 0.614 per cent of the total amount involved; transfers between officers, 0.285 per cent; redeposited in Treasury, 0.029 per cent; balances on hand, 0.072 per cent.

The average monthly disbursements of officers of the Army for the decade was $6,054,954.37; and their average final balances for the same period represented 140 per cent of this average.

Table B shows that for the decade there were 4,958 officers inspected in 11,732 inspections, an annual average of about 496 officers and 1,173 inspections. Of these inspections 8,009, covering $1,112,347,888.39 (0.94 per cent of the entire total involved), were inspected by officers of the Inspector-General's Department, an annual average of 801 inspections and $11,234,788.84; 2,375 inspections, covering $15,284,852.76 (0.013 per cent of the entire total involved), were inspected by other officers, an annual average of 238 inspections and $1,528,485.28; and 1,345 inspections, covering $56,096,906.17 (0.047 per cent of the entire total involved), were statements verified by inspectorsgeneral, made under paragraph 877 of the Army Regulations, an annual average of 134 inspections and $5,609,690.61.

The extreme numbers of officers inspected were 737 in 1900 and 420 in 1897. The extremes of inspections were 1,516 in 1892 and 713 in 1898; by inspectors-general, 1,152 in 1900 and 526 in 1898; by other officers, 564 in 1891 and 6 in 1898 and 1899; under paragraph 877 of the Army Regulations, 258 in 1899 and 88 in 1892.

The large number of inspections in each of the first five years of the decade was due to the fact that there were then much more frequent minor inspections of post quartermasters and post commissaries than there were in the last five years. When inspection districts were established in 1895 it was directed that post staff officers should be inspected once a year by the inspector at his annual inspection of the post. In the first half of the decade many of the inspections of accounts made by officers other than regular inspectors were of post quartermasters and commissaries, and while these officers in the first five years of the decade made 2,329 inspections of disbursements, an average of about 482 a year, they made only 49 such inspections during the whole of the last five years, an average of about 10 a year.

APPENDIX F.

Statement showing property inspected and condemned, and retained in service, compiled from reports received during fiscal years 1900 and 1899.

442

216, 816 10, 290. 14 1,254,879 57,380.59

73.31

1,067.16

9,687

$2.13

12,021

1,613.03

2,972

2,089.59

..do...

21,866

8, 158

2,100

259.83

Coffee

Pounds

1,347.82

224.86

20, 284

66,547

1,020.63

APPENDIX H.

SUMMARY OF PROPERTY INSPECTIONS FOR THE DECADE.

TABLE A.-Summary of inspections of property for the decade 1891–1900.

*No reports were received at this office prior to February, 1892, and the figures for the fiscal year 1892 are for about five months only.

3 Average for eight and one-half years.

TABLE B.-Summary of inspections of public animals for the decade 1891–1900.

1 Cost is partly as reported and partly estimated.

2 No reports were received at this office prior to February, 1892, and the figures for the fiscal year 1892 are for about five months only.

3 Average for eight and one-half years.

It appears that prior to 1892 no record was ever kept of the total amount and value of public property pertaining to the military establishment that was inspected and condemned; nor of the value of that which was presented for condemnation, but which upon being inspected was found more or less serviceable, either with or without repairs, and was consequently retained in the service. But General Orders, No. 8, Adjutant-General's Office, January 29, 1892, required one copy of each inventory and inspection report to be forwarded in all instances to this office; and since that time they have been handled and tabulated here so as to indicate this important and necessary information. The

copies of the inventory and inspection reports began to reach this office about the 1st of March, 1892, the earliest bearing date February 10 of that year; so the figures presented in Tables A and B do not entirely cover all the last decade of the century, but they do cover about eight and one-half years, and it is upon this basis that the averages have been calculated. In the beginning the cost price of a great many articles was not stated in the reports, so the original value of the articles of which the cost was not stated had to be estimated upon the basis of the average value of those articles of which the cost was stated. For several years the original cost of most of the articles presented for inspection has been shown by the reports.

Leaving out of consideration (except in totals, averages, and percentages) the fiscal year 1892, for which data for less than six months is available, and considering only the fiscal years for which full data is given, Table A shows that for the period covered 19,847 inventory and inspection reports were received, the extremes being 3,521 in 1900 and 1,592 in 1898, the annual average being 2,335. Of these reports 14,060 (71 per cent) were acted upon by officers of the InspectorGeneral's Department; extremes, 2,100 in 1899 and 1,177 in 1898; annual average, 1,654. Special inspectors acted upon 5,787 (29 per cent) of these reports; extremes, 1,721 in 1900 and 293 in 1897; annual average, 681. A total of 79,816,330 articles were presented for inspection; extremes, 54,134,386 in 1900 and 1,775,059 in 1893; annual average, 9,390,156. The total cost of all the articles presented was $20,742,319.28; extremes, $10,009,897.93 in 1900 and $630,368.86 in 1893; annual average, $2,440,272.85. The total cost of the articles condemned was $16,898,442.16 (81 per cent of the whole); extremes, $8,689,350.88 in 1900 and $427,695.70 in 1893; annual average, $1,988,052.02. The total cost of the articles retained in the service was $3,843,677.12 (19 per cent of the whole); extremes, $1,320,547.05 in 1900 and $92,816.86 in 1894; annual average, $452,220.83.

Table B shows that for the period covered a total of 17,296 public animals were presented for inspection; extremes, 6,737 in 1899 and 997 in 1894; annual average, 2,035. Of these, 8,839 (51 per cent of the whole) were cavalry horses; extremes, 2,734 in 1899 and 588 in 1894; 838 (5 per cent of the whole) were artillery horses; extremes, 237 in 1900 and 51 in 1895; annual average, 99; 7,619 (44 per cent of the whole) pertained to quartermaster's transportation, etc.; extremes, 3,866 in 1900 and 317 in 1895; annual average, 896. The total cost of animals presented for inspection was $2,072,898.81; extremes, $693,911 in 1898 and $138,427.54 in 1895; annual average, $243,870.45. The total number of animals condemned was 14,889 (86 per cent of the whole); extremes, 5,578 in 1899 and 898 in 1894; annual average, 1,752. The total cost of public animals condemned was $1,793,187.48 (86 per cent of the whole); extremes, $574,534 in 1899 and $125,445.89 in 1894; annual average, $210,963.23. The total number of public animals retained in service was 2,407 (14 per cent of the whole); extremes, 1,159 in 1899 and 66 in 1895; annual average, 283. The total cost of public animals retained in service was $279,711.83 (14 per cent of the whole); extremes, $119,377 in 1899 and $8,484.88 in 1895; annual average, $32,907.22.