The bureau has never been allowed a veterinary surgeon, and has been dependent upon the board of health to answer such calls. With the amount of stock on hand and the heavy duty they are called upon to perform, there should be assigned a regular veterinary. This has been repeatedly recommended but never allowed, and I wish again to urge upon the honorable Civil Commission the necessity for this service. We are expecting in August a large increase in our transportation by the addition of 40 head of animals from the United States and the need for the veterinary will be accordingly increased. In the reorganization of the bureau during the last half of the fiscal year, I am indebted to Capt. A. L. B. Davies, local purchasing agent; Mr. Gus Johnson, assistant insular purchasing agent; Mr. F. H. Garrett, chief division of accounts; Mr. A. D. Collins, chief of property division, and Mr. S. J. Epperly, chief of record division, for their loyal support and the efficient management of their respective divisions. They have all with one accord worked early and late and much of the improvement in the system, which has enabled the bureau to meet promptly the demands made upon it, is due to their efforts. I take this occasion to express my appreciation of the efforts, not alone of the division chiefs, but to the entire staff, for the very satisfactory manner in which they have performed the duties assigned to them. Respectfully submitted. E. G. SHIELDS, Insular Purchasing Agent. I. 30, 1904. ANNUAL REPORT OF DISBURSING DIVISION, FISCAL YEAR ENDING JUNE INSULAR PURCHASING AGENT, Manila, P. I. MANILA, P. I., September 24, 1904. SIR: I have the honor to submit herewith my annual report for the fiscal year ending June 30, 1904, showing: First. The condition of the business of the insular purchasing agent in connection with the handling of the various appropriations for the "Purchase of supplies" to the various bureaus of the insular government, together with a statement of the comparative increase of business and decrease of cost in the handling of same. Second. The administration of the office of the cashier, dealing with the sales and transfers of merchandise under said appropriations, and collection of the various moneys in payment therefor. Third. A condensed analysis, with exhibits, showing details of all disbursements made by the disbursing officer, not only from the appropriations for the "Purchase of supplies, but, also, from the various other appropriations at different times confided to him for disbursement. The Financial statement of the Purchase of supplies, appropriation for June 30, 1904, is an effort to show, in a business way, the standing of the bureau as a mercantile concern having confided to it a certain capital for the transaction of business, and the various subheads under which the assets and liabilities are distributed. The Comparative statement of sales and bureau cost" shows, in brief, the volume of business and the percentage of annual increase, together with the total expense of handling the same, and the proportion which the latter bears to the total amount of business done. It is to be noted that, in the "Financial statement," it has been necessary to place among the liabilities an indeterminate sum as an estimate of the total liabilities not upon the books, such as unsettled claims for property already delivered but not invoiced. Previous to February 13, 1904, it was not the custom of the division of accounts to take any cognizance of claims not audited and ready for payment, as under the old system a property return of "Property received but not invoiced" was supposed to accompany the Financial statement." Since that time every effort has been made to place upon the books of the division of accounts all claims of whatsoever nature which, in course of time, the appropriation might be called upon to liquidate, and the outstanding indebtedness, not upon the books. I am confident, has been reduced to, at least, the sum mentioned among the liabilities as "Unsettled claims, etc." A large proportion of this indebtedness consists of claims for transportation, during the last three years, which have not been paid, owing to the fact that the bills of lading were either not presented, or that the amount due under said bills of lading was in controversy. I am endeavoring to fix the liability under these claims as quickly as possible and expect that, by the end of the calendar year, our accounts will show the exact liabilities of the bureau. When this is done there will remain but one other requirement to be fulfilled before the books of the bureau will show, with precision, the exact standing of the business-that is, a perfect inventory of all property on hand, together with its cost price. The present merchandise account is founded upon an inventory transcribed from the stock books, as of February 13, 1904, which has been increased by all merchandise received and decreased by all deliveries, in order to obtain the balance shown as the first item of assets. The actual inventory of the property will, probably, vary in some slight degree from that taken from the stock books on February 13, and until that actual inventory is made, the exact value of merchandise, or property on hand, can not be ascertained. I would respectfully urge that such an inventory be taken by the end of the present calendar year, as, in that event, in connection with the settlement and auditing of all unsettled claims, all the data requisite for the exact showing of the condition of the business will then be at your disposal. The item "Vouchers with auditor for collection," under the head of assets, is shown in this way, although really a part of "Accounts receivable," in order to distinguish the actual amount due and unsettled by the auditor from the various bureaus, from the amount of property vouchers transmitted by the various bureaus. In order to show this distinction, the various bureaus whose accounts are settled by transfer upon the auditor's books are credited with every properly executed property voucher transmitted to this bureau, and such property vouchers as have been transmitted to the auditor for transfer upon his books are carried under that heading until a settlement certificate is received from the auditor for them. In other words, properly executed property vouchers transmitted to us by the various bureaus are considered as drafts upon the auditor, for which credit is given to the bureaus immediately upon receipt, and are held under the head "Vouchers with the auditor for collection," until we are notified by him of their proper transfer upon his books. The item "Surplus” in the “Financial statement" is the amount apparently earned beyond the net earnings under Act 231, which consists of the total amount collected upon sales under the 10 per cent charge less the actual payments made for freight and other items properly chargeable against Act 231. Part of the surplus is undoubtedly due to the fact that in pricing by units some slight increase over the actual cost has been made in pricing goods; some of it may be due to the fact that upon an accurate inventory of the merchandise on hand the inventory of February 13, 1904, may be found through inaccuracies in the stock books, to have been in excess of the true value, and part may be required to offset some unknown liability not upon the books. As the total sales of the bureau, however, since its beginning business, have aggregated in the neighborhood of 10,000,000, this surplus of 190,516.99, a percentage of 1.9, may be due entirely to the slight excess of price over actual cost mentioned above. In regard to the personnel of the office, I may say that I consider the force at present capable and daily increasing in efficiency. As you are aware, however, for several months this division has suffered severely in the loss of experienced men and from insufficient clerical assistance. Under these circumstances, I consider the amount and character of the work done by my force to be worthy of praise, and feel confident that as the new men become more familiar with the business, the work will be even more quickly and satisfactorily performed. I would respectfully urge, however, that, if possible, I be assigned one more experienced American clerk, as requested by me at the time of submission of the estimates for 1905. This would allow me to organize the office as it should be organized; prevent the serious crippling of the work now occassioned by absence on leave or on account of illness, and enable the office to furnish the various reports and statistical information, the requests for which are constantly increasing, without obliging the clerical force to work double time as is now necessary in the event of any unusual demand. Respectfully submitted. FRANCIS H. GARRETT, Chief Division of Accounts and Disbursements. DIVISION OF ACCOUNTS-OFFICE OF THE CASHIER. Financial statement of Purchase of supplies, appropriation, June 30, 1904. Merchandise (stock) Accounts receivable. Vouchers with auditor for collection. ASSETS. Money and property with purchasing and disbursing agent in the United States. Cash in bank.. Total assets. WAR 1904-VOL 11-18 Currency. 1,633, 175. 67 579, 725.04 151, 023.85 213, 225, 66 23,233.92 11,389.55 2,610, 773.69 LIABILITIES. Appropriations.. Net earnings under act 231. Additional accounts payable, unsettled claims, etc., not audited (estimated). Total liabilities... Surplus..... P1,500, 000. 00 709, 293.25 110,963.45 100,000.00 2,420, 256.70 190, 516.99 Comparative statement of sales from establishment of bureau to June 30, 1904.. Comparative statement of cost from establishment of bureau to June 30, 1904. [Amounts in Philippine currency.] Per cent. 59.05 69.41 General statement of receipts for the fiscal year ending June 30, 1904. Condensed statement of sales for the fiscal year ending June 30, 1904. Pagbilao-Antimonan road. Sorsogon-Bulasan road.. Sogod-Putad road. Carabao, Acts 797 and 1046. Municipal court, Manila.. Register of deeds. Police department, Manila. Department of city schools. Pail system, Manila... Bay-Tiaong road. Sariaya road and bridges. Bureau of patents and copyrights. Court of first instance, Zamboanga. Court of first instance, Jolo.. San Lazaro hospital.. Census bureau. 54,345.42 445.56 169, 234.80 758, 159. 43 128. 13 3,731.81 1,821.35 4,058. 15 398.75 838.55 1,339.50 4,788.39 4,535.32 38.03 16,483.37 8, 684. 11 11, 213, 54 5,583.35 3,717.34 262.62 17,323.84 395.85 359.43 688.30 7,939. 87 4.75 Province of Abra. Province of Albay.. Province of Ambos Camarines. Province of Antique. Province of Bataan. District Commander Pollok. Province of Ilocos Sur. Province of Iloilo. Province of Isabela. Province of La Laguna. Province of La Union. Province of Lepanto-Bontoc. Province of Leyte.. 6, 721.40 4,381.09 1,659. 10 4,388.46 8, 261.68 108.36 34,309.92 10, 116. 57 13,077.39 2,832.28 Province of Masbate. Province of Mindoro. 38,799.80 6, 151.77 158.44 7,041.83 180.84 19, 853.25 1,391.87 9,970.37 735.60 512.78 4,359.30 Province of Misamis. Province of Nueva Ecija.. Province of Pampanga. Province of Rizal. Province of Romblon. Province of Samar. Province of Sorsogon. Province of Surigao. Province of Tarlac. Province of Tayabas. Improvement of port, Manila Post-office, Manila Signal officer, Philippine division. Engineer, Jolo wharf Post-office, Sorsogon. 26, 610.76 Post-office, Tacloban. Post-office, Legaspi.. 13.80 6,676.54 3, 178.86 88.00 1,483.83 .34 13.80 177.29 82.50 39.60 1,483.83 |