APPENDIX 5 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 that the latter employ no uniform plan in respect to the recording and reporting of their receipts and expenditures, it is impossible to present data of this character according to any standard scheme of presentation. In the case of some services the administrative reports contain tables showing financial conditions and operations of the service in considerable 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 services in the most effective way that circumstances permit. The Bureau of Naturalization as an autonomous unit has been receiving annual appropriations from Congress since 1914. The table, which follows, shows all appropriations made to the Bureau since that date with the exception of "auditors certified claims." These are generally small, and in most cases arise as the result of the lapse of an appropriation. The expenditures are listed on the accrual basis1 and show, therefore, the total amounts expended out of the appropriations, regardless of whether the disbursement was made during the current fiscal year for which the appropriation was made or during the two succeeding years in which the money was available. In the case of the Bureau of Naturalization fees are collected from various sources and these, in general, have exceeded the total expenditures. The experience has been as shown on page 96. Details of expenditures during the past five years as drawn from annual reports are as shown on page 97. 1 'Except for the last three fiscal years, the final figures for which are not yet available. BUREAU OF NATURALIZATION APPROPRIATIONS AND EXPENDITURES, FISCAL YEARS 1914 TO 1926, INCLUSIVE a Naturalization fees, publishing citizenship text-books. b Includes $400,000 available during 1919 also. ,, e Includes $2,223.15 transferred to "Civil Service retirement and disability fund." h Includes $11,300.25 transferred to "Civil Service retirement and disability fund." 1 Estimated. RECEIPTS FROM NATURALIZATION FEES COMPARED WITH TOTAL DISBURSEMENTS, FISCAL YEARS 1914 TO 1925, INCLUSIVE N-8 EXPENDITURES FROM BOTH DIRECT AND INDIRECT APPROPRIATIONS BY FUNCTIONS, FISCAL YEARS 1921 TO 1925, INCLUSIVE Expenditures in the field in connection with the courts have been as follows: APPROPRIATIONS "MISCELLANEOUS EXPENSES BUREAU OF NATURALIZATION FOR VARIOUS FISCAL YEARS, AND AMOUNTS PAID OUT OF THESE APPROPRIATIONS DURING THE FISCAL YEARS 1908 TO 1925. a Average number of employees for year. There were 51 additional assistants from July 1, 1923, to Mar. 15, 1924, on which date the number was reduced to 17. |