REPORT OF THE SECOND AUDITOR OF THE TREASURY. TREASURY DEPARTMENT, SECOND AUDITOR'S OFFICE, SIR: I have the honor to submit the following report of the operations of this bureau during the fiscal year ending June 30, 1877. Indian Department Transfer and counter requisitions, issued for the purpose of adjusting appropriations, carrying amounts to and from the books of the Third Auditor's Office, &c Total Net amount drawn from the Treasury by requisitions registered in this office from July 1, 1876, to June 30, 1877. Debit requisi- Credit requitions, 3,294. sitions, 663. $13, 613, 456 84 $671, 539 24 26,499 37 10, 681 14 178, 584 14 10, 709 15 2,462 93 701 29 191 50 2,110 82 201, 485 44 5,477, 833 73 Pay Department Ordnance Department.. Medical Department Adjutant-General's Department. Quartermaster's Department... War Department, (under control of Secretary of War). $13,571, 252 85 1,549, 488 07 492, 215 56 222,060 61 606, 000 00 108,066 10 Balance to the credit of all appropriations July 1, 1876 Amount credited by appropriation-warrants during the fiscal year end- Amount credited by requisitions during the same period.. Total DEBIT. Amount debited to appropriations by transfer and surplus-fund warrants during the fiscal year ending June 30, 1877... Amonnt drawn from appropriations by requisition during the same period Amount drawn through the Third Auditor's Office from appropriations 'used in common by both offices Balance remaining to the credit of all appropriations on the books of this office June 30, 1877 Total Settlements made, chiefly for the purpose of adjusting appropriations, 10; amount involved, $765,299.47. Settlements entered. Arrears of pay.. 19 Charges on account of overpayments.. 181 Charges and credits on account of ordnanceę property sold or lost by employés.. 59 25 Freedmen's branch, Adjutant-General's Office, disbursing accounts.. 7 214 Medical purveyors' and storekeepers' disbursing accounts 3 Removing charges against officers for supposed overpayments, &c 82 During the year the sum of $2,354.45 has been recovered from 24 exIndian agents, and $228.37 from 10 recruiting-officers, to close their accounts on the books of this office. Six transcripts of charges for double payments have been prepared for suit, 72 bonds of disbursingofficers have been registered, 855 certificates of deposit have been listed, 537 certificates of non-indebtedness have been issued, and 1,222 letters written. The work of this division shows a marked increase compared with last year, as the following items indicate: Five hundred and eighteen paymasters' accounts have been audited and reported to the Second Comptroller since June 30, 1876, and 787 miscellaneous settlements made. Seventeen paymasters' accounts have been finally closed, as follows: In thirteen cases the balances due the United States aggregated $7,618.20, and that amount was recovered by suit and deposited in the Treasury. In four cases the paymasters were found to be creditors to the extent of $4,789.17, and that amount was paid them. The accounts of eight paymasters have been prepared for suit, the amount at issue being $36,979.56, chiefly on account of balances due the United States by paymasters who left the service in 1861. The amount involved in the above-mentioned accounts and settlements is $12,939,155.21, as follows: Disbursements, as per paymasters' accounts. Payment of stoppages and fines to the Soldiers' Home Amount stopped from the pay of enlisted men for tobacco furnished Amount charged to regular and volunteer officers for double payments. $12, 604, 998 41 120,563 12 148,354 84 29,834 22 6, 060 34 11,087 06 11,810 07 6,446 55. Total..... 12,939, 155 21 There were 144 paymasters' accounts on hand July 1, 1876, 529 were received and 518 settled during the year, leaving 155 on hand June 30, 1877. One thousand one hundred and sixteen letters were received, briefed, and entered, and 1,318 written. MISCELLANEOUS DIVISION. Two thousand two hundred and seven accounts and claims pertaining to the Ordnance and Medical Departments, contingencies of the Army, Commanding General's Office, contingencies of the Adjutant-General's Department, regular and volunteer recruiting, local bounty, National |