The books were closed as regards the entry of Pay-Warrants on June 30, 1877. Transfer-Warrants" are issued for the purpose of drawing an amount from an appropriation properly chargeable with an expenditure, in order that the amount may be placed to the credit of another appropriation by "Counter-Warrants," the moneys having been erroneously paid from the appropri ation entitled to credit. The total amount of " Transfer" and "Counter" Warrants must, therefore, agree. § The amounts of unexpended balances repaid into the Treasury and covered in by "Repay-Warrants" and the amounts credited to appropriations by adjustment and covered in by "Counter-Warrants," are included in the above statement of expend tures in order to show the net expenditures for the fiscal year. For example: The total expenditures for the War Department were $39,219.716.71, but $1,498,036.63, not having been expended, were repaid into the Treasury, and $638,944.18 having been credited back upon adjustment of appropriations, the real net expenditures for that Department were only $37,082,735.90. Of this amount all was redeemed in Fractional Silver Coin under act of Congress approved April 17, 1876, on account of the Sinking Fund. URER'S QUARTERLY ACCOUNT. of the United States, for the fiscal year ending June 30, 1877. CR. 414,300 28 $151, 356, 131 32 15, 673 14 603, 400 98 619, 074 12 $150, 737, 057 20 29, 859, 442 34 120, 877, 614 86 150, 737, 057 20 130, 956, 493 07 379, 714, 593 05 419 95 379, 715, 013 00 2, 136, 884 98 2,136,980 81 1,638, 815 68 VII-EXPLANATORY STATEMENT OF DIFFERENCES BETWEEN BALANCES OF JUNE 30, 1877. 1. It will be seen by reference to Statement II of this report that the "General Treasury And by the "Supplemental Statement" that the "Coin Balance" was.. $116, 979, 858 22 $189, 741, 323 05 in the Treasury at the close of business on June 30, 1877, is stated as 115, 122, 473 62 186, 025, 960 73 ..... The differences, amounting to 1,857, 384 60 3,715, 362 32 are explained by the fact that the transcripts of general account containing reports of receipts into the Treasury prior to July 1, 1877. (he amount which is here stated,) were not received at this office until after that date from the following offices, viz: Sub-Treasury United States, Boston.. Unavailable cash, as per statement of this report, Coin deposited for bonds of 4 per cent. funded loan of 1907, included in ledger balance, not in "Public Debt Statement," as the bonds had not been issued Less amount of Gold Sales and Silver Payments. June 30, 1877, "General Treasury Balance," as per Statement II, is. The difference, amounting to.... is explained by the fact that certain moneys deposited in the Treasury had not been "covered in" by warrant up to June 30, 1977, viz: Deposits in Treasury, Sub-Treasuries, and Depositaries United States prior to July 1, 1876. $496, 312 91 122, 762 21 2,287,085 53 $189, 741, 323 05 186, 786, 000 97 2,955, 322 08 Deposits in National Banks, Designated Depositaries United States, prior to July 1, 1876. Deposits in National Banks, Designated Depositaries United States in fiscal year 1877... Deposits in Treasury, Sub-Treasuries, and Depositaries United States in fiscal year 1877.. 49, 161 43 2,955, 322 08 3. By Treasurer's Quarterly Account, Statement VI, the "balance of covered moneys and by Receipts and Expenditures," Statement V, the "balance of covered moneys June 30, 1877," is stated as.. The difference, amounting to. is explained by the fact that in the Treasurer's Quarterly Account all moneys that have been covered into the Treasury are included, but not in the Receipts and Expenditures by Warrant" account, from which the amount deposited with the States, being really unavailable, has been dropped and by the additional fact that the amount of all pay-warrauts issued to the close of the fiscal year is credited in the "Receipts and Expenditures by Warrant" account; but in the Treasurer's Quarterly Account" only the amount of those pay-warrants is credited for which vouchers have passed into the hands of the accounting-officers at the close of the fiscal year, the amount of pay-warrauts for which vouchers had not been passed was. 215, 465, 695 17 186, 786, 000 97 28, 679, 694 20 28, 101, 644 91 578,049 29 28,679, 694 20 4. The General Treasury Balance "subject to draft," as shown by Statement II, is The total balance of General Treasury Moneys is found to be. agrees with the Balance of Covered Moneys due the United States, as shown per Statement VI, Treasurer's Quarterly Account, page 28 $189, 741, 323 05 28, 101, 644 91 217, 342, 967 96 2,377, 272 79 215, 465, 695 17 VIII.-STATEMENT OF BALANCES REMAINING TO THE CREDIT OF UNITED STATES DISBURSING OFFICERS AND AGENTS, JUNE 30, 1877. Offices. Treasury of the United States, (cash-room,) Washington, D. C. Sub-Treasury United States, Chicago, Ill... Depositary United States, Tucson, Ariz National Banks designated as depositaries United States Total...... Amount. $1,591, 757 33 4,476,926 6 277,377 44 463,350 17 396, 015 24 1,094, 872 38 499, 192 12 235, 428 94 138,928 75 1,453, 763 08 32,140 68 3,344,295 86 14, 004, 048 85 During the fiscal year 8,000 "Lists of balances standing to the official credit of United States Disbursing Officers and Agents" were received by this Office, (Division of Accounts;) 56.118 Statements of Public Funds" and "Abstracts of Weekly Statements were received for examination, comparison, certification, and return to the Bureau and Departments from which sent; and 348 letters were written in regard to errors and corrections. X.-STATEMENT BY CLASSES OF UNITED STATES DISBURSING OFFICERS AND |